Consolidated Financial Results: Nine Months Ended December 31, 2023

The consolidated financial results for the nine months ended December 31, 2023 demonstrate a strong rebound in sales and profitability compared with the same period in 2022. Net sales rose to ¥61,136 million, an increase of 23.7 % from ¥49,439 million in 2022, while operating profit fell modestly to ¥20,316 million (‑11.7 % versus ¥22,994 million). Ordinary profit and profit attributable to owners of the parent company both increased sharply, reaching ¥33,825 million (‑100.4 % versus ¥16,880 million) and ¥24,283 million (‑80.2 % versus ¥13,477 million), respectively. Basic earnings per share climbed to ¥76.95 (¥71.61 in 2022). Comprehensive income for the period was ¥30,129 million, a dramatic turnaround from ¥59 million in 2022.

Total assets grew to ¥244,844 million, up from ¥210,889 million at the end of March 2023, while net assets increased to ¥157,595 million, reflecting a capital adequacy ratio of 64.1 %. Shareholders’ equity rose to ¥158,208 million, supported by retained earnings of ¥153,561 million. The company’s dividend policy remains unchanged; no dividends were paid in fiscal year 2023, and a forecast of ¥50 million per share is maintained for fiscal year 2024.

The financial statements cover the entire Japanese market, covering all operating segments of Koei Tecmo Holdings. The reporting period spans April 1 2023 to December 31 2023, with a forecast for the full fiscal year ending March 31 2024. Data are presented under Japanese GAAP, with no significant changes in accounting policies or estimates noted for the period.