Summary of Financial Results : Full Year [PDF:46KB]

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.

July 11, 2024

	Summary of Consolidated Financial Results
	for the Fiscal Year Ended May 31, 2024
	(Under Japanese GAAP)
Company name:	SIGMAKOKI Co., Ltd.
Listing:	Tokyo Stock Exchange（Standard Market）
Securities code:	7713
URL:	https://www.sigma-koki.com
Representative:	Yosuke Kondo, President & CEO
Inquiries:	Yasuyuki Ishii, Executive Officer & Administrative Division Manager
Telephone:	[phone]

Scheduled date of annual general meeting of shareholders:	August 28, 2024
Scheduled date to commence dividend payments:	August 8, 2024
Scheduled date to file annual securities report:	August 28, 2024
Preparation of supplementary material on financial results:	Yes
Holding of financial results briefing:	Yes (For Institutional Investors, Analysts)

(Yen amounts are rounded down to millions, unless otherwise noted.)

1. Consolidated financial results for the fiscal year ended May 31, 2024(from June 1, 2023 to May 31, 2024)

(1) Consolidated operating results

(Percentages indicate year-on-year changes.)

Net sales

Operating profit

Ordinary profit

Profit attributable to

owners of parent

Fiscal year ended

Millions of yen

%

Millions of yen

%

Millions of yen

%

Millions of yen

%

May 31, 2024

11,213

△1.4

1,178

△21.7

1,349

△20.2

687

△54.0

May 31, 2023

11,367

9.8

1,504

4.6

1,690

4.7

1,493

27.6

Note: Comprehensive income

For the fiscal year ended May 31, 2024:

¥1,116 million

[△32.4%]

For the fiscal year ended May 31, 2023:

¥1,651 million

[19.0%]

Basic earnings

Diluted earnings

Return on equity

Ratio of ordinary

Ratio of operating

per share

per share

profit to total assets

profit to net sales

Fiscal year ended

Yen

Yen

%

%

%

May 31, 2024

97.03

－

4.1

6.5

10.5

May 31, 2023

210.85

－

9.6

8.6

13.2

Reference:

Share of profit (loss) of entities accounted for using equity method

For the fiscal year ended May 31, 2024:

¥31 million

For the fiscal year ended May 31, 2023:

¥30 million

(2) Consolidated financial position

Total assets

Net assets

Equity-to-asset ratio

Net assets per share

As of

Millions of yen

Millions of yen

%

Yen

May 31, 2024

20,945

17,142

81.4

2,407.11

May 31, 2023

20,634

16,332

78.7

2,293.40

Reference:

Equity

As of May 31, 2024:

¥17,047 million

As of May 31, 2023:

¥16,242 million

(3) Consolidated cash flows

	Cash flows from	Cash flows from	Cash flows from	Cash and cash
	equivalents at end of
	operating activities	investing activities	financing activities
	period
Fiscal year ended	Millions of yen	Millions of yen	Millions of yen	Millions of yen
May 31, 2024	1,410	△1,458	△618	3,904
May 31, 2023	982	182	△112	4,330

2. Cash dividends

		Annual dividends per share		Total cash		Ratio of
						Payout ratio	dividends to
	First	Second	Third	Fiscal		dividends
	Total	(Consolidated)	net assets
	quarter-end	quarter-end	quarter-end	year-end	(Total)
			(Consolidated)
	Yen	Yen	Yen	Yen	Yen	Millions of yen	%	%
Fiscal year ended	－	20.00	－	22.00	42.00	297	19.9	1.9
May 31, 2023
Fiscal year ended	－	21.00	－	21.00	42.00	297	43.3	1.8
May 31, 2024
Fiscal year ending
May 31, 2025	－	21.00	－	21.00	42.00		33.1
(Forecast)

3. Forecast of consolidated financial results for fiscal year ending May 31, 2025 (from June 1, 2024 to May 31, 2025)

(Percentages indicate year-on-year changes.)

	Net sales		Operating profit	Ordinary profit	Profit attributable to
		owners of parent
	Millions of yen		%	Millions of yen	%	Millions of yen	%	Millions of yen	%
Half year	5,640		△1.1	410	△37.2	455	△38.7	275	△46.3
Full year	11,820		5.4	1,160	△1.4	1,400	4.0	900	31.4
	Basic earnings
	per share
			Yen
Half year			38.82
Full year			127.07

(Percentages indicate year-on-yearchanges.)

* Notes

1. Changes in significant subsidiaries during the period (changes in specified subsidiaries resulting in the change in scope of consolidation): None
2. Changes in accounting policies, changes in accounting estimates, and restatement
3. 1. Changes in accounting policies due to revisions to accounting standards and other regulations: None
   2. Changes in accounting policies due to other reasons: None
   3. Changes in accounting estimates: None
   4. Restatement: None
4. Number of issued shares (common shares)
5. 1. Total number of issued shares at the end of the period (including treasury shares)

As of May 31, 2024	7,552,628 shares
As of May 31, 2023	7,552,628 shares

(ii) Number of treasury shares at the end of the period

As of May 31, 2024	470,450 shares
As of May 31, 2023	470,450 shares

(iii) Average number of shares outstanding during the period

Fiscal year ended May 31, 2024	7,082,178 shares
Fiscal year ended May 31, 2023	7,082,178 shares

[Reference] Overview of non-consolidated financial results

1. Non-consolidated financial results for the fiscal year ended May 31, 2024 (from June 1, 2023 to May 31, 2024)

(1) Non-consolidated operating results

	Net sales		Operating profit	Ordinary profit	Profit
Fiscal year ended	Millions of yen		%	Millions of yen		%	Millions of yen	%	Millions of yen	%
May 31, 2024	9,287		△1.8	1,074		△14.4	1,241	△13.4	623	△52.8
May 31, 2023	9,454		7.1	1,255		△0.6	1,433	2.3	1,321	28.0
	Basic earnings	Diluted earnings
	per share		per share
Fiscal year ended			Yen			Yen
May 31, 2024			88.04			－
May 31, 2023			186.54			－

(2) Non-consolidated financial position

			Total assets	Net assets	Equity-to-asset ratio	Net assets per share
	As of		Millions of yen	Millions of yen	%	Yen
	May 31, 2024
		17,493	14,044	80.3	1,983.01
	May 31, 2023		17,777	13,679	76.9	1,931.52
Reference: Equity
		As of May 31, 2024:	¥14,044 million
		As of May 31, 2023:	¥13,679 million

3. Forecast of Non-consolidated financial results for fiscal year ending May 31, 2025 (from June 1, 2024 to May 31, 2025)

(Percentages indicate year-on-year changes.)

	Net sales		Ordinary profit	Profit attributable to	Basic earnings
		owners of parent	per share
	Millions of yen		%	Millions of yen	%	Millions of yen	%	Yen
Half year	4,705		△0.6	520	△24.0	340	△29.6	48.00
Full year	9,650		3.9	1,290	3.9	825	32.3	116.48

• Financial results reports are exempt from audit conducted by certified public accountants or an audit corporation.
• Proper use of earnings forecasts, and other special matters

The statements regarding the future, such as the business forecast, described in this material are based on the information currently available to the company and certain assumptions that the company deems reasonable. Actual results could significantly differ from the above forecasts due to various factors.