entation Material for Financial Results er of the Fiscal Year Ended First Ouarte 09 08 DaikyoNishikawa Corporation August 2024 DaikyoNishikawa Corporation
1. Financial Results for the first quarter of Fiscal 2024 (YoY change) P.2 2. Financial Results for the first quarter of Fiscal 2024 (QoQ change) P.8 3. Financial Forecasts for Fiscal 2024 P.12
DaikyoNishikawa Corporation
1. Financial Results for the first quarter of Fiscal 2024 (YoY change)
In the first quarter of FY2024, sales and profits increased compared to the same period of the previous year.
Main reasons for increase/decrease ■ Net Sales Increased due to higher production volume in North America and the effect of Japanese currency translation, etc. ◾ Operating Income Increased due to higher sales, cost improvements and compensation from customers for production fluctuations, etc. ■ Ordinary income Income from compensation for suspended development, etc. ■ Net income attributable to owners of parent Increased in income taxes.
DaikyoNishikawa Corporation

Net sales increased due to an increase in production volume in North America and impact of translation into Japanese yen. ©DaikyoNishikawa Corporation All rights reserved. DaikyoNishikawa Corporation
Operating income increased due to cost improvements and compensation from customers due to sudden production fluctuations etc. (Million Yen)
©DaikyoNishikawa Corporation All rights reserved.
DaikyoNishikawa Corporation
External sales increased in all segments except ASEAN

Main reasons for increase/decrease
■ Japan
Increased due to impact of product mix of major customers, etc., despite decrease in production volume at some customers. ■ Central and North America Increased due to higher production volume in North America and the effect of yen conversions, despite lower production volume in Central America. ■ ASEAN Decreased due to lower customer production volume. ■ China and Korea Increased due to recovery in customer production volume and the effect of exchange rates in Japanese yen.
DaikyoNishikawa Corporation

Operating income increased in Japan but decreased in Central & North America and ASEAN countries, while China and South Korea narrowed their losses.
Main reasons for increase/decrease ■ Japan Increased due to impact of higher sales, cost improvements, compensation from customers for production fluctuations and lower expenses. ■ Central and North America Decreased due to lower recovery of expenses for the delayed conversion to dual-shift production, which was recorded in the previous year. ■ ASEAN Decreased due to lower sales. ■ China and Korea Reduction in loss due to increase in sales.
DaikyoNishikawa Corporation
2. Financial Results for the first quarter of Fiscal 2024 (QoQ change)
Sales and profits increased compared to the fourth quarter of FY2023
Main reasons for increase/decrease ■ Net Sales Increased due to recovery of production volume by major customers, etc. ■ Operating Income Increased due to decrease in expenses, etc. ■ Ordinary Income Compensation income for suspended development. ■ Net Income Attributable to Owners of Parent Impairment loss on fixed assets.
DaikyoNishikawa Corporation

External sales increased in Japan, Central and North America, but decreased in ASEAN, China/Korea.
Main reasons for increase/decrease ■ Japan Increased due to recovery of production volume at major customers, etc. ■ Central and North America Increased due to rise in customer production volume, etc. ■ASEAN Decreased due to lower die sales and customer production volume, etc. ■ China and Korea Decreased due to decrease in customer production volume and mold sales, etc.
DaikyoNishikawa Corporation

Operating income increased in all segments except China/Korea
(Millions of yen) Main reasons for increase/decrease ■ Japan Increased due to higher sales and lower retirement benefit expenses, etc. ■ Central and North America Increased due to the effect of foreign currency translation and lower development expenses, etc. ■ASEAN Increased due to lower development expenses, etc. ■ China and Korea Loss due to lower sales.
DaikyoNishikawa Corporation
3. Financial Forecasts for Fiscal 2024
Based on recent performance trends, financial forecasts for the first half and full year of FY2024 were revised
Reason for revision of forecasts
■ Net sales
> First Half • Increased from our forecast of customer production volume. > Full Year • Revision of estimated customer production volume. ■ Operating income > First Half ・Increased in sales and implementation of cost improvement activities. ■ Ordinary income • Compensation income for development suspension in Q1 FY2024.
DaikyoNishikawa Corporation
P.13
Impact of translation into Japanese yen offset the decline in production volume at customers.
Operating income forecast incorporates expected price pass-through, cost reductions, currency Impact , etc. (Millions of yen) (As of May 14) (As of August 8)
©DaikyoNishikawa Corporation All rights reserved.
DaikyoNishikawa Corporation
Financial forecast for Fiscal 2024 incorporates expected price pass-through and cost reductions Net sales
■ Domestic     ■ Overseas ■ Domestic    ■ Overseas DaikyoNishikawa Corporation

« Capital investment »
FY2024 Plan Change in investment timing from FY2023 and increase in capex for mass production of new products. (Billion yen) FY2024 detail

« Depreciation expenses »
FY2024 Plan Assumed to be the same level as the previous period. *Forecast for FY2024
≪ R&D expenses ≫
FY2024 Plan Continue research and development to create products that exceed the expectations of society and customers. *Forecast for FY2024 *Forecast for FY2024 (Billion yen)
DaikyoNishikawa Corporation

Dividend Policy
• Secure internal reserves necessary for business strategies that enhance future corporate value. • Stable and continuous dividend payout ratio of approximately 30% on a consolidated basis and DOE of at least 2.5%. FY2024 34 yen per share is planned, taking into consideration R&D for growth, securing funds for capital investment, and the dividend payout ratio, among other factors.  (Interim dividend 17 yen / Year-end dividend 17 yen) Dividends / Payout ratio ■ Dividend per share (Yen) ■ Commemorative dividend (Yen) DaikyoNishikawa Corporation
[Important Information]
This presentation material contains certain statements describing the future plans, strategies and performance of DaikyoNishikawa Corporation and its consolidated subsidiaries. These statements are not based on historical or present fact, but rather assumptions and estimates based on information currently available. These future plans, strategies and performances are subject to known and unknown risks, uncertainties and other factors. DaikyoNishikawa Corporation’s actual performance, business activities and financial position may differ materially from the assumptions and estimates provided on account of the risks, uncertainties and other factors. The information contained on this presentation should not be considered as an offer, or solicitation, to deal in any of the investments or funds. [Contact] DaikyoNishikawa Corporation Corporate Planning Department PR/IR Group Phone: +81-82-493-5610 DaikyoNishikawa Corporation Appendix DaikyoNishikawa Corporation
● 。 We recognize that the sluggish ROE is the reason for its P/B ratio falling below 1x. We are currently considering measures to be announced by the end of fiscal 2024. ■ Net assets per share(Yen) → Stock price(Yen) → P/B ratio(x) DaikyoNishikawa Corporation
* With the adoption of the "Accounting Standard for Revenue Recognition" from the fiscal year ending March 31, 2022, the Company previously recognized revenue at the gross amount of consideration including the purchase price of parts supplied, but now recognizes revenue at the net amount of consideration excluding the purchase price of parts.
DaikyoNishikawa Corporation