Financial

Consolidated Financial Results for the Fiscal Year Ended March 31, 2025: Japan

Published by Akatsuki

Summary

Consolidated Financial Results for the Fiscal Year ended March 31, 2025 (Fiscal Year 2024 ) [Japanese GAAP] Name of Listed Company: ＡｋａｔｓｕｋｉＩｎｃ． Stock listed on: Tokyo Stock Exchange Code Number: 3932 URL https://aktsk.jp/ Representative: Title: President and CEO Name: Tetsuro Koda In...

From the report

Consolidated Financial Results for the Fiscal Year ended March 31, 2025 (Fiscal Year 2024 ) [Japanese GAAP] May 9, 20 25 Name of Listed Company: ＡｋａｔｓｕｋｉＩｎｃ． Stock listed on: Tokyo Stock Exchange Code Number: 3932 URL https://aktsk.jp/ Representative: Title: President and CEO Name: Tetsuro Koda Inquiries: Title: Director and CFO Name: Kazuhiro Ishikura TEL: +81-3 -5422-7757 Scheduled date of General meeting of shareholders: June 25, 2025 Scheduled dividend payment date: June 26, 2025 Scheduled date for filing securities report: June 26, 2025 Material to supplement the financial results: Yes Financial results conference: Yes (for institutional investors and analysts) (Amounts less than 1 million yen have been rounded down) 1. Consolidated Financial Results for Fiscal Year Ended March 31, 2025 (April 1, 20 24 to March 31, 2025 ) (1) Consolidated Operating Results (Percentages indicate year-on-year changes) Net sales Operating profit Ordinary profit Profit attributable to owners of parent Million yen ％ Million yen ％ Million yen ％ Million yen ％ FY2024 23, 652 △1. 3 3, 915 46. 3 4, 233 49. 4 1,646 27. 8 FY2023 23, 972 △1. 5 2,676 △53 .0 2, 834 △45 .6 1,288 △4. 0 (Note) Comprehensive income: FY2024: 2, 281 Million yen (59 .9 ％) FY2023: 1,426 Million yen (0. 4％ ) Profit per share Diluted profit per Return on equity Ordinary profit / Total Operating profit / share assets Net sales Yen Yen ％％％ FY2024 114. 22 114. 20 4.1 7.9 16. 6 FY2023 104.01 101.07 3.3 5.4 11. 2 *Equity is the aggregate of capital stock, capital surplus, and retained earnings minus treasury stock. Reference: Equity in earnings of affiliates: FY2024: ― million; FY2023: ― million

t / share assets Net sales Yen Yen ％％％ FY2024 114. 22 114. 20 4.1 7.9 16. 6 FY2023 104.01 101.07 3.3 5.4 11. 2 *Equity is the aggregate of capital stock, capital surplus, and retained earnings minus treasury stock. Reference: Equity in earnings of affiliates: FY2024: ― million; FY2023: ― million (2) Consolidated Financial Position Total assets Net assets Equity ratio Net assets per share Million yen Million yen ％ Yen March 31, 2025 54, 632 41, 455 75. 3 2,851. 11 March 31, 2024 52, 043 40, 211 76. 8 2,773. 05 Reference: Equity: March 31, 2025 : 41, 111 Million yen March 31, 2024 : 39, 983 Million yen (3) Consolidated Cash Flows Cash flows from Cash flows from Cash Flows from Cash and cash operating activities investing activities financing activities equivalents Million yen Million yen Million yen Million yen FY2024 3,639 △1,240 △2, 137 31, 062 FY2023 △84 △77 △3, 232 30, 864 2. Dividends Dividends per share Total amount of Dividend payout Dividends on net End of End of End of Year End Total dividends ratio assets ratio Q1 Q2 Q3 (consolidated) (consolidated) Yen Yen Yen Yen Yen Million yen ％％ FY2023 － 40.00 － 40.00 80.00 1,041 76. 9 2.9 FY2024 － 40.00 － 55.00 95.00 1,372 83. 2 3.4 Forecast for FY2025 － 55.00 －－－－ Note (1): The Company has revised its dividend forecast, setting the year-end dividend for the fiscal year ended March 31, 2025 at ¥ 55 per share and the mid-term (end of Q2) dividend for the fiscal year ending March 31, 2026 at ¥ 55 per share.

00 1,372 83. 2 3.4 Forecast for FY2025 － 55.00 －－－－ Note (1): The Company has revised its dividend forecast, setting the year-end dividend for the fiscal year ended March 31, 2025 at ¥ 55 per share and the mid-term (end of Q2) dividend for the fiscal year ending March 31, 2026 at ¥ 55 per share. For details, please see the separate announcement published today (May 9, 2025 ) entitled “Announcement of Revision of Dividend Forecast (Year-end Dividend)” Note (2): The term-end dividend forecast for the fiscal year ending March 31, 2026 is not yet determined.

3. Forecasts for FY2025 (April 1, 20 25 to March 31, 2026 ) Providing appropriate and reliable forecasts is difficult given many uncertainties impacting the short-term business environment of the Games business, as well as the Company’s intention to proactively pursue the Comics business. Therefore, going forward, the Company has a policy to strive for timely disclosure of quarterly financial results and business overview and to not provide full-year forecasts. For details, please refer to “1. Summary of Operations and Business Results, (4) Forecasts of Consolidated Operating Results” on page 4 of the attachment. *Notes: (1) Changes in significant subsidiaries during the period under review (changes in specified subsidiaries resulting in changes in scope of consolidation): No Newly included: –– (Company name: –– ) Excluded: –– (Company name: –– ) (2) Changes in accounting policies, changes in accounting estimates and retrospective restatement 1) Changes in accounting policies due to the revision of accounting standards: No 2) Changes in accounting policies other than 1) above: No 3) Changes in accounting estimates: No 4) Retrospective restatement: No

in accounting policies, changes in accounting estimates and retrospective restatement 1) Changes in accounting policies due to the revision of accounting standards: No 2) Changes in accounting policies other than 1) above: No 3) Changes in accounting estimates: No 4) Retrospective restatement: No (3 ) Shares outstanding (Common shares) 1) Number of shares outstanding (including March 31, 2025 14,517, 100 March 31, 2024 14, 516, 100 treasury shares) 2) Number of treasury shares March 31, 2025 97, 531 March 31, 2024 97, 463 3) Average number of shares during the term FY2024 14, 419, 534 FY2023 12, 390, 315 Note (1 ): The number of treasury shares includes shares of the Company held by “Employee Stock Ownership Plan (J-ESOP)”. (32 ,156 shares as of March 31, 2025 ; 32, 156 shares as of March 31, 2024 ). (2 ): The number of shares of the Company held by “Employee Stock Ownership Plan (J-ESOP)” are included in treasury shares deducted in calculating the average number of shares during the period. (32 ,156 shares for the year ended March 31, 2025 ; 37,552 shares for the year ended March 31, 2024 ). Reference: Non-Consolidated Financial Summary 1. Non-Consolidated Performance for Fiscal Year 2024 (April 1, 20 24 to March 31, 2025 ) (1) Non-Consolidated Operating Results (percentages indicate year-on-year changes) Net sales Operating profit Ordinary profit Profit Million yen ％ Million yen ％ Million yen ％ Million yen ％ FY2024 23, 138 1.5 7, 585 30. 5 1, 432 △67 .9 △2, 719 - FY2023 22, 792 △10 .2 5, 812 △18 .1 4, 459 △34 .3 3, 454 △3. 8

onsolidated Operating Results (percentages indicate year-on-year changes) Net sales Operating profit Ordinary profit Profit Million yen ％ Million yen ％ Million yen ％ Million yen ％ FY2024 23, 138 1.5 7, 585 30. 5 1, 432 △67 .9 △2, 719 - FY2023 22, 792 △10 .2 5, 812 △18 .1 4, 459 △34 .3 3, 454 △3. 8 Profit per share Diluted profit per share Yen Yen FY2024 △188. 59 - FY2023 278. 79 270.9 1 Note1: Although there were dilutive shares outstanding for FY2024 (the fiscal year ended March 31, 2025), Diluted profit per share is not presented because a net loss per share was recorded. Note2: The number of shares of the Company held by “Employee Stock Ownership Plan (J-ESOP)” are included in treasury shares deducted in calculating the average number of shares during the period. (32 ,156 shares for the year ended March 31, 2025 ; 37, 552 shares for the year ended March 31, 2024 ). (2) Non-Consolidated Financial Position Total assets Net assets Equity ratio Net assets per share Million yen Million yen ％ Yen March 31, 2025 51, 263 40, 713 78. 8 2, 800. 88 March 31, 2024 52, 890 43, 872 82. 6 3,028.22 Reference: Equity: March 31, 2025 : 40, 387 Million yen March 31, 2024 : 43, 662 Million yen Note: The number of shares of the Company held by “Employee Stock Ownership Plan (J-ESOP)” are included as treasury shares and deducted when calculating net assets per share. (32 ,156 shares as of March 31, 2025 ; 32, 156 shares as of March 31, 2024 ).

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