Translation
Notice: This document is an excerpt translation of the original Japanese document and is only for reference purposes. In the event of any
discrepancy between this translated document and the original Japanese document, the latter shall prevail.

Summary of Consolidated Financial Results
for the Three Months Ended June 30, 2024
(Based on Japanese GAAP)
August 9, 2024
Company name:Riskmonster.com
Stock exchange listing: Tokyo
Stock code:
Representative:

3768
URL
President,CEO

https://www.riskmonster.co.jp
Taichi Fujimoto

Inquiries:

General Manager,Finance and Accounting
Division

Maki Yoshida

Scheduled date to commence dividend payments:
Preparation of supplementary material on financial results:–No

Holding of financial results meeting:

NoTEL

03-6214-0331(Amounts less than one million yen are rounded down)
1. Consolidated financial results for the three months ended June 30, 2024 (from April 1, 2024 to June 30, 2024)(1) Consolidated operating results (cumulative)

Percentages indicate year-on-year changes
Profit attributable toOperating profit
Ordinary profit
owners of parent% Millions of yen% Millions of yen% Millions of yen%(1.0)
13 (73.3)
20 (60.3)
2 (88.6)(2.3)
51 (60.6)
52 (59.3)
24 (70.4)

Net sales
Three months ended June 30, 2024
Three months ended June 30, 2023

Millions of yen
868
877

Earnings per share

Diluted earnings per share
Yen
0.39
3.33

Three months ended June 30, 2024
Three months ended June 30, 2023

Yen
0.39
–

(2) Consolidated financial position
Total assets
As of June 30, 2024
As of March 31, 2024

Net assets

Millions of yen
6,812
6,786

Equity ratio

Millions of yen
5,986
6,022

Net assets per share%86.7
87.6

Yen
802.38808.06

2. Cash dividends
Annual dividends per share
1st quarter-end

2nd quarter-end

3rd quarter-end

Fiscal year-end

Year ended March 31, 2024

Yen–

Yen
0.00

Yen–

Yen
15.00

Yen
15.00

Year ending March 31, 2025

–
0.00

–

15.00

15.00

Year ending March 31, 2025 (Forecast)Total

3. Forecast of consolidated financial results for the year ending March 31, 2025 (from April 1, 2024 to March 31, 2025)
Percentages indicate year-on-year changes
Profit attributable toNet sales
Operating profit
Ordinary profitEarnings per shareowners of parent
Millions of yen% Millions of yen% Millions of yen% Millions of yen%Yen
Full year
3,850
5.0
380
26.2
370
27.3
180
11.8
24.23

1

4. Notes(1) Significant changes in the scope of consolidation during the three months ended June 30, 2024:

No(2) Application of special accounting methods for preparing quarterly consolidated financial statements:

No(3) Changes in accounting policies, changes in accounting estimates, and restatement of prior period financial statements
NoChanges in accounting policies due to revisions to accounting standards and other regulations:
Changes in accounting policies due to other reasons:
Changes in accounting estimates:

NoNo

Restatement of prior period financial statements:

No(4) Number of issued shares (common shares)
Total number of issued shares at the end of the period (including treasury shares)
As of June 30, 2024

7,636,922 shares As of March 31, 2024

7,636,922 shares279,268 shares As of March 31, 2024

279,268 shares

Number of treasury shares at the end of the period
As of June 30, 2024

Average number of shares during the period (cumulative from the beginning of the fiscal year)
Three months ended June 30, 2024

7,357,654 shares Three months ended June 30, 2023

27,476,442 shares

Quarterly consolidated financial statements
Consolidated balance sheets(Thousands of yen)
As of March 31, 2024

As of June 30, 2024

AssetsCurrent assets
Cash and deposits
Notes and accounts receivable - trade, and contract assets
Raw materials and supplies
Other
Allowance for doubtful accounts
Total current assets

1,722,763
464,508

1,542,873
445,363

10,319110,030

10,254
113,464(11,727)(11,802)2,295,893

2,100,153

Non-current assets
Property, plant and equipment
Buildings and structures

584,552

584,625

Accumulated depreciation(198,492)(202,921)

Buildings and structures, net

386,060

381,704

Tools, furniture and fixtures

371,686

373,422

Accumulated depreciation(313,825)(319,506)

57,861

53,915

Land

568,352

568,352

Leased assets
Accumulated depreciation

21,579(6,541)

21,579(7,581)

15,03813,9981,027,312

1,017,971

72,586
1,231,239

70,1301,246,801

725,324
65,127744,489
79,869Total intangible assets

2,094,277

2,141,291

Investments and other assets
Investment securities

Tools, furniture and fixtures, net

Leased assets, net
Total property, plant and equipment
Intangible assets
GoodwillSoftware
Contents assets
Other

1,247,728

1,440,984

Other
Allowance for doubtful accounts

121,268(475)

112,395(402)

Total investments and other assets

1,368,522

1,552,976

4,490,111

4,712,239

6,786,005

6,812,393

Total non-current assets
Total assets3

(Thousands of yen)
As of March 31, 2024

As of June 30, 2024

Liabilities
Current liabilities
Accounts payable - other

204,936

234,073

Current portion of long-term borrowings
Income taxes payable

35,16051,344

27,62020,685

Provision for bonuses
Other

3,668
137,983

1,790
197,440

Total current liabilities

433,092

481,609

Non-current liabilities
Retirement benefit liability

37,06930,222Other provisions
Other

18,045
275,485

18,230296,130

Total non-current liabilities

330,600

344,583

763,693

826,193

Shareholders' equity
Share capital

1,188,168

1,188,168

Capital surplus
Retained earnings

819,841
3,356,658

819,841
3,249,134

Treasury shares(155,710)(155,710)

Total shareholders' equity

5,208,958

5,101,434

Valuation difference on available-for-sale securities
Foreign currency translation adjustment

711,928
24,556775,829
26,400Total accumulated other comprehensive income

736,485

802,229286
76,582903
81,632

6,022,311

5,986,200

6,786,005

6,812,393

Total liabilities
Net assets

Accumulated other comprehensive income

Share acquisition rights
Non-controlling interests
Total net assets
Total liabilities and net assets

4Consolidated statements of income (cumulative) and consolidated statements of comprehensive income(cumulative)
Consolidated statements of income (cumulative)(Thousands of yen)Three months ended

Three months ended

June 30, 2023

June 30, 2024

Net sales
Cost of sales

877,517448,822868,886
485,409

Gross profit

428,694

383,476

Selling, general and administrative expenses

377,016

369,704

Operating profit

51,678

13,772

22
9,438

23
11,020

–
783

4,048
716

10,24415,808Non-operating income
Interest income
Dividend income
Gain on investments in investment partnerships
Other
Total non-operating income
Non-operating expenses
Interest expenses

326

233

Loss on investments in investment partnerships
Foreign exchange losses

3,935
1,399

–
1,593

Commitment fees
Commission expenses

698
1,640

698
6,237

Other

1,505

7

Total non-operating expenses

9,506

8,769

52,417

20,811

166

–

166

–

Profit before income taxes

52,25020,811

Income taxes - current
Income taxes - deferred

18,564
7,123

18,106(4,299)Total income taxes

25,687

13,807

Profit26,562

7,004

Profit attributable to non-controlling interests

1,651

4,163

Profit attributable to owners of parent

24,911

2,840

Ordinary profit
Extraordinary losses
Loss on retirement of non-current assets
Total extraordinary losses

5Consolidated statements of comprehensive income (cumulative)(Thousands of yen)

ProfitOther comprehensive income

Three months ended

Three months ended

June 30, 2023

June 30, 2024
26,562

7,004

Valuation difference on available-for-sale securities
Foreign currency translation adjustment

159,343
2,019

64,205
2,425

Total other comprehensive income

161,363

66,630187,925

73,635

186,037

68,585

1,888

5,050

Comprehensive income
Comprehensive income attributable toComprehensive income attributable to owners of parent
Comprehensive income attributable to non-controllinginterests6