Note: This document has been translated from the Japanese original for reference purposes only. In the event of any discrepancy between this translated
document and the Japanese original, the original shall prevail.

Consolidated Financial Results
for the Three Months Ended June 30, 2024
[Japanese GAAP]
July 31, 2024
Company name: eBASE Co.,Ltd.
Listing: Tokyo
Securities code: 3835
URL: https://www.ebase.co.jp/
Representative: Takao Iwata
Inquiries: katsuyasu Kubota
Telephone: +81-6-6486-3955
Scheduled date to commence dividend payments: Preparation of supplementary material on financial results: Yes
Holding of financial results briefing: None

Representative Director and President
Director and Operating officer,CFO(Yen amounts are rounded down to millions, unless otherwise noted.)
1. Consolidated Financial Results for the Three Months Ended June 30, 2024 (April 1, 2024 to June 30, 2024)(1) Consolidated Operating Results(Percentages indicate year-on-year changes.)
Profit attributable toNet sales
Operating profit
Ordinary profit
owners of parent
Millions of yen% Millions of yen% Millions of yen% Millions of yen%Three months ended
June 30, 2024
1,063(1.8)
169(25.6)
184(20.0)
123(20.8)
June 30, 2023
1,082
12.6
227
54.0
230
52.3
156
53.0
(Note) Comprehensive income:Three months ended June 30, 2024:¥
146 million [(21.2) %]Three months ended June 30, 2023:¥
185 million [71.3%]
Basic earnings
per share
Three months ended
June 30, 2024
June 30, 2023

Diluted earnings pershare
Yen

Yen

2.72
3.41

2.72
3.40

(2) Consolidated Financial Position
Total assets
As ofJune 30, 2024
March 31, 2024
(Reference) Equity:

Net assets

Millions of yen

7,115
7,809
As of June 30, 2024:
As of March 31, 2024:

Capital adequacy ratio

Millions of yen¥
¥

6,526
6,941
6,519 million
6,934 million

Net assets per share%

Yen

91.6
88.8

143.91152.57

2. Dividends
Annual dividends
1stquarter-end

2ndquarter-end

3rdquarter-end

Yen

Yen

Yen

Yen

Yen

Fiscal year ended March 31, 2024

-

0.00

-

10.10

10.10

Fiscal year ending March 31, 2025

-

13.80

13.80

Fiscal year ending March 31, 2025

0.00
(Forecast)(Note) Revision to the forecast for dividends announced most recently:
None(Note) Breakdown of the 1st quarter dividend for the fiscal year ending March 31, 2025 :Commemorative dividend- yenSpecial dividend- yenYear-endTotal

3. Consolidated Financial Results Forecast for the Fiscal Year Ending March 31, 2025(April 1, 2024 to March 31, 2025)(Percentages indicate year-on-year changes.)
Profit attributable to
Basic earnings
Net sales
Operating profit
Ordinary profit
owners of parent
per share
Millions ofyen%Millions ofyen%

Six months ending
2,500
5.46605.0
September 30, 2024
Full year5,5005.91,800
9.0(Note) Revision to the financial results forecast announced most recently:* Notes:(1) Significant changes in the scope of consolidation during the period:
Newly included:(Company name:
Excluded:(Company name:Millions ofyen%Millions ofyen%

670

5.3

445

2.4

9.79

1,850
None

11.3

1,250

9.2

27.50None))(2) Adoption of accounting treatment specific to the preparation of quarterly consolidated financial statements:(3) Changes in accounting policies, changes in accounting estimates, and restatement
1) Changes in accounting policies due to revisions to accounting standards and other regulations:
2) Changes in accounting policies due to other reasons: None
3) Changes in accounting estimates: None
4) Restatement: None

Yes

Yes

(4) Number of issued shares (common shares)
1) Total number of issued shares at the end of the period (including treasury shares):
June 30, 2024:
47,164,800 shares
March 31, 2024:
47,164,800 shares
2) Number of treasury shares at the end of the period:
June 30, 2024:
1,864,457 shares
March 31, 2024:
1,716,257 shares
3) Average number of shares outstanding during the period:
Three months ended June 30, 2024:
Three months ended June 30, 2023:

45,402,513 shares
45,788,638 shares* Review of the Japanese-language originals of the attached consolidated quarterly financial statements by certified public
accountants or an audit firm: None
* Proper use of earnings forecasts, and other special matters

YenQuarterly Consolidated Financial Statements
Quarterly Consolidated Balance Sheets(Thousands of yen)
As of March 31, 2024
AssetsCurrent assets
Cash and deposits
Notes and accounts receivable - trade, and contractassets
Securities
Work in process
Other
Total current assets
Non-current assets
Property, plant and equipment
Intangible assets
Investments and other assets
Investment securities
Other
Allowance for doubtful accounts
Total investments and other assets
Total non-current assets
Total assets
Liabilities
Current liabilities
Accounts payable - trade
Income taxes payable
Other
Total current liabilities
Non-current liabilities
Deferred tax liabilities
Total non-current liabilities
Total liabilities
Net assets
Shareholders' equity
Share capital
Capital surplus
Retained earningsTreasury shares
Total shareholders' equity
Accumulated other comprehensive income
Valuation difference on available-for-salesecurities
Total accumulated other comprehensive income
Share acquisition rights
Total net assets
Total liabilities and net assets

As of June 30, 2024

4,939,904

4,477,382

989,830

679,273

11,404642
74,003
6,015,785

12,283
5,292
178,827
5,353,059

68,848178,396

65,727
190,839

1,456,636
90,822(875)
1,546,583
1,793,828
7,809,614

1,417,131
89,432(875)
1,505,689
1,762,255
7,115,314

60,676
322,773471,247854,698

48,10760,674457,125565,907

13,214
13,214
867,912

23,102
23,102
589,009

190,349
230,548
6,949,945(533,105)
6,837,736

190,349
230,548
6,614,505(635,306)
6,400,096

96,489118,936

96,4897,475
6,941,701
7,809,614

118,936
7,271
6,526,305
7,115,314

Quarterly Consolidated Statements of Income and Comprehensive Income
Quarterly Consolidated Statements of Income (For the three months)(Thousands of yen)
For the three months
ended June 30, 2023
Net sales
Cost of sales
Gross profit
Selling, general and administrative expenses
Operating profit
Non-operating income
Interest income
Gain on investments in investment partnerships
Other
Total non-operating income
Non-operating expenses
Commission expenses
Commission for purchase of treasury shares
Other
Total non-operating expenses
Ordinary profit
Profit before income taxes
Income taxes
ProfitProfit attributable to owners of parent

For the three months
ended June 30, 2024

1,082,694
582,436
500,258
272,994
227,264

1,063,203
606,288456,915
287,735
169,179

1,990
1,495
288
3,775

2,28912,687
774
15,751

477
160
638
230,401
230,401
74,379156,021156,021

482
204
1
688
184,242
184,242
60,651
123,590
123,590

Quarterly Consolidated Statements of Comprehensive Income (For the three months)(Thousands of yen)
For the three months
ended June 30, 2023
ProfitOther comprehensive income
Valuation difference on available-for-sale securities
Total other comprehensive income
Comprehensive income
Comprehensive income attributable toComprehensive income attributable to owners ofparent
Comprehensive income attributable to non-controllinginterests

For the three months
ended June 30, 2024

156,021

123,590

29,232
29,232
185,253

22,44722,447
146,037

185,253

146,037--