Third Quarter [PDF: 48KB]

July 11, 2025

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, Director & Administrative Division Manager Telephone: +81-(3)-5638-8221

Scheduled date of annual general meeting of shareholders: August 27, 2025 Scheduled date to commence dividend payments: August 7, 2025 Scheduled date to file annual securities report: August 27, 2025 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, 2025(from June 1, 2024 to May 31, 2025)
   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 May 31, 2025 May 31, 2024	Millions of yen 11,580 11,213	% 3.3 △1.4	Millions of yen 1,131 1,178	% △4.0 △21.7	Millions of yen 1,269 1,349	% △5.9 △20.2	Millions of yen 986 687	% 43.5 △54.0

      Note: Comprehensive income For the fiscal year ended May 31, 2025: ¥924 million [△17.2%]

      For the fiscal year ended May 31, 2024: ¥1,116 million [△32.4%]

      	Basic earnings per share	Diluted earnings per share	Return on equity	Ratio of ordinary profit to total assets	Ratio of operating profit to net sales
      Fiscal year ended May 31, 2025 May 31, 2024	Yen 139.23 97.03	Yen - -	% 5.7 4.1	% 6.1 6.5	% 9.8 10.5

      Reference: Share of profit (loss) of entities accounted for using equity method For the fiscal year ended May 31, 2025: ¥29 million

      For the fiscal year ended May 31, 2024: ¥31 million

   2. Consolidated financial position

      	Total assets	Net assets	Equity-to-asset ratio	Net assets per share
      As of May 31, 2025 May 31, 2024	Millions of yen 20,340 20,945	Millions of yen 17,769 17,142	% 86.9 81.4	Yen 2,494.67 2,407.11

      Reference: Equity

      As of May 31, 2025: ¥17,667 million

      As of May 31, 2024: ¥17,047 million

   3. Consolidated cash flows

   	Cash flows from operating activities	Cash flows from investing activities	Cash flows from financing activities	Cash and cash equivalents at end of period
   Fiscal year ended May 31, 2025 May 31, 2024	Millions of yen 379 1,410	Millions of yen △418 △1,458	Millions of yen △601 △618	Millions of yen 3,284 3,904

2. Cash dividends

   	Annual dividends per share					Total cash dividends (Total)	Payout ratio (Consolidated)	Ratio of dividends to net assets (Consolidated)
   	First quarter-end	Second quarter-end	Third quarter-end	Fiscal year-end	Total
   	Yen	Yen	Yen	Yen	Yen	Millions of yen 297 297	%	%
   Fiscal year ended May 31, 2024	-	21.00	-	21.00	42.00		43.3	1.8
   Fiscal year ended May 31, 2025	-	21.00	-	21.00	42.00		30.2	1.7
   Fiscal year ending May 31, 2026 (Forecast)	-	21.00	-	21.00	42.00		33.6

3. Forecast of consolidated financial results for fiscal year ending May 31, 2026 (from June 1, 2025 to May 31, 2026)

(Percentages indicate year-on-year changes.)

1. Changes in significant subsidiaries during the period (changes in specified subsidiaries resulting in the change in scope of consolidation): Yes

   Newly included: － 1 companies (Company name) OptoSigma Germany GmbH Excluded: － companies (Company name)

2. Changes in accounting policies, changes in accounting estimates, and restatement

   1. Changes in accounting policies due to revisions to accounting standards and other regulations: Yes

   2. Changes in accounting policies due to other reasons: None

   3. Changes in accounting estimates: None

   4. Restatement: None

3. Number of issued shares (common shares)

   1. Total number of issued shares at the end of the period (including treasury shares)

      As of May 31, 2025	7,552,628 shares
      As of May 31, 2024	7,552,628 shares

   2. Number of treasury shares at the end of the period

      As of May 31, 2025	470,450 shares
      As of May 31, 2024	470,450 shares

   3. Average number of shares outstanding during the period

1. Non-consolidated operating results (Percentages indicate year-on-year changes.)

   	Net sales		Operating profit		Ordinary profit		Profit
   Fiscal year ended May 31, 2025 May 31, 2024	Millions of yen 9,380 9,287	% 1.0 △1.8	Millions of yen 1,040 1,074	% △3.2 △14.4	Millions of yen 1,156 1,241	% △6.9 △13.4	Millions of yen 903 623	% 44.9 △52.8

   	Basic earnings per share	Diluted earnings per share
   Fiscal year ended May 31, 2025 May 31, 2024	Yen 127.56 88.04	Yen - -

2. Non-consolidated financial position

Reference: Equity

As of May 31, 2025: ¥14,576 million

As of May 31, 2024: ¥14,044 million

(Percentages indicate year-on-year changes.)

• 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.