Note : This document has been translated from a part of 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.
Financial Results for the Three Months ended May 31, 2025July 31, 2025
Company name AEON Financial Service Co., Ltd. Listings Tokyo Stock Exchange, Prime Market Security code 8570
URL https://www.aeonfinancial.co.jp/en/
Representative Tomoharu Fukayama, President and CEO
Contact: Tomoyuki Mitsufuji, Director, Managing Executive Officer
Starting date of paying year-end dividend -Preparation of brief summary materials for financial results Yes
Holding of financial results presentation Yes (For institutional investors and analysts)
1. Business performance (For the Three Months ended May 31, 2025 and for the Three Months ended May 31, 2024)
(1) Consolidated Operating Results(Millions of yen truncated to the nearest million, %, yen)
Profit
Operating Percentage Operating Percentage Ordinary Percentage attributable Percentage income Change profit Change profit Change to owners Change
of parent
Three Months ended
May 31, 2025 136,555 6.7 12,998 -14.8 13,853 -13.3 4,357 -28.4
Three Months ended
May 31, 2024 127,928 9.7 15,249 65.9 15,977 66.6 6,083 69.1
(Note) Comprehensive income; The 1st Quarter of Fiscal 2025; -6,670 million ( -%),
The 1st Quarter of Fiscal 2024; 12,349 million ( -21.4%)
(yen)
Net Income per Share Fully Diluted Net
Income per Share
Three Months ended
May 31, 2025 20.19 20.19
Three Months ended
May 31, 2024 28.18 28.18
(2) Financial Position(Millions of yen truncated to the nearest million, %, yen)
Total Assets Net Assets Total equity ratio Net Assets per Share
Three Months ended
May 31, 2025 7,885,884 571,683 5.6 2,063.86
Fiscal 2024 ended
February 28, 2025 7,756,492 585,766 5.9 2,163.09
(Note) Equity capital; The 1st Quarter of Fiscal 2025; 445,547 million
Fiscal year ending February 2025; 461,139 million
2. Cash Dividends
(yen)
Dividend per share First quarter Interim Third quarter
(Base date) period period period Term end Annual
Fiscal 2024 ended February 28,
2025 － 25.00 － 28.00 53.00
Fiscal 2025 ended February 28,
2026 －
Fiscal 2025 ended February 28,
2026 (Estimated) 25.00 － 28.00 53.00
(Note) Amendments from the most recently published dividend forecast : None
3. Projections (For the fiscal year ending February 28, 2026)
(Millions of yen, %) (YoY is the percentage of change to the previous year)
Profit
Operating YoY Operating YoY Ordinary YoY attributable YoY Net income income profit profit to owners per share
of parent
Full term 570,000 6.9 57,000 -7.3 57,000 -8.9 21,000 34.2 97.28
(Note) Amendments from the most recently published projections forecast : None Interim projections forecast are not disclosed
※Notes
(1) Change in significant subsidiary during the term: None
(Change in specified subsidiary that caused a change in the scope of consolidation): None
(2) Application of accounting treatment specific to the preparation of quarterly consolidated financial statements: None
(3) Change in accounting principle, procedure, disclosure, etc. concerning preparation of consolidated financial statements
①Change due to a newly issued accounting requirement: Yes
②Change other than ①: None
③Change accounting quotation: None
④Restatement: None
(4) Number of shares issued (Common stock)
1) Number of shares issued at end of period (treasury stock included): May 31, 2025; 216,010,128 shares, Fiscal 2024; 216,010,128 shares
2) Number of shares held in treasury at end of period:
May 31, 2025; 129,519 shares; Fiscal 2024; 129,593 shares
3) Average number of shares outstanding during the period: Three Months ended May 31, 2025: 215,880,565 shares
Three Months ended May 31, 2024: 215,870,241 shares
※ Review of the Japanese originals of the attached consolidated quarterly financial statements by certified public accountants or an audit firm：Yes (mandatory)
※ Projections above are based on management's assumptions using information available at the time of publication and are not a guarantee of achieving these projections. Due to various factors, actual results may differ from these projections.
※ The Company provides FACT BOOK on its business and performance on its website.
Attachments Contents
1. Consolidated Financial Statements and Main Notes 2
(1) Consolidated Balance Sheet 2
(2) Consolidated Statement of Income and Comprehensive Income 4
Consolidated Statement of Income 4
Consolidated Statement of Comprehensive Income 5
(3) Notes on the Consolidated Financial Statements 6
(Significant Matters Concerning the Preparation of the Quarterly Consolidated Financial Statements) 6
(Notes Regarding the Going Concern Assumption) 6
(Changes in the Scope of Consolidation or the Scope of Application of the Equity Method) 6
(Changes in Accounting Policies) 6
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1. Consolidated Financial Statements and Main Notes
（1）Consolidated Balance Sheet
(Millions of yen)
As of February 28, 2025 As of May 31, 2025
Assets
Current assets
Cash and deposits 814,786 615,880
Call loans 1,514 1,547
Accounts receivable - installment 1,747,333 1,843,014
Lease receivables and investments in leases 14,474 15,268
Operating loans 979,935 1,012,454
Loans and bills discounted for banking business 2,670,472 2,724,287
Securities for banking business 768,296 886,130
Securities for insurance business 15,049 14,184
Monetary claims bought 79,348 92,341
Money held in trust 106,535 101,667
Other 350,500 371,958
Allowance for doubtful accounts △124,434 △124,334
Total current assets 7,423,813 7,554,402 Non-current assets
Total property, plant and equipment 34,512 35,825 Intangible assets
Goodwill 40,202 38,456
Software 144,191 143,566
Other 3,147 3,040
Total intangible assets 187,541 185,062
Total investments and other assets 110,209 110,238
Total non-current assets 332,264 331,126
Deferred assets 414 355
Total assets 7,756,492 7,885,884
Liabilities
Current liabilities
Accounts payable - trade 317,805 470,649
Deposits for banking business 5,206,242 5,235,153
Short-term borrowings 169,081 123,765
Current portion of long-term borrowings 217,297 207,900
Current portion of bonds payable 95,888 92,598
Commercial papers 8,281 8,444
Provision for bonuses 6,195 7,192
Provision for point card certificates 1,633 1,435
Other provisions 122 844
Other 275,682 261,390
Total current liabilities 6,298,229 6,408,614 Non-current liabilities
Reserve for insurance policy liabilities 42,753 40,542
Bonds payable 203,976 239,256
Long-term borrowings 586,476 577,796
Retirement benefit liability 1,662 1,457
Provision for loss on interest repayment 932 782
Other provisions 4,223 3,019
Deferred tax liabilities 1,732 5,686
Other 30,738 37,046
Total non-current liabilities 872,496 905,585
Total liabilities 7,170,726 7,314,200
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(Millions of yen)
As of February 28, 2025 As of May 31, 2025
Net assets
Shareholders' equity
Share capital 45,698 45,698
Capital surplus 118,729 118,726
Retained earnings 290,209 288,522
Treasury shares △330 △330
Total shareholders' equity 454,306 452,616 Accumulated other comprehensive income
Valuation difference on available-for-sale △29,991 △47,579 securities
Deferred gains or losses on hedges 642 7,291
Foreign currency translation adjustment 35,971 32,910
Remeasurements of defined benefit plans 210 308
Total accumulated other comprehensive income 6,833 △7,068
Share acquisition rights 0 0
Non-controlling interests 124,626 126,135
Total net assets 585,766 571,683
Total liabilities and net assets 7,756,492 7,885,884
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