FreeBit : ■ Summary of Financial Results for the Third Three Months (3Q) of the Fiscal Year Ending April 30, 2024

Document and entity information

Apr 2024	Jan 2024
Company information
Company information
FASF member mark	true

第３四半期決算短信

Document name〔日本基準〕（連 結）

Filing date	2024-03-08
Company name	FreeBit Co.,Ltd.
Securities code	3843
URL	https://freebit.com/
Representative
Title	代表取締役社長
CEO 兼 CTO
Name	石田 宏樹
Inquiries
Title	取締役グループ経営
企画本部長
Name	和田 育子
Tel	03-5459-0522
Other
Quarterly statement filing date (as planned)	2024-03-11
Supplemental material of quarterly results	true
Way of getting	-
Convening briefing of quarterly results	true
Target for briefing of quarterly results	（動画配信のみ）
Note to fraction processing method	（百万円未満切捨
て）
Stock exchange listings
Tokyo	true
Tokyo Prime	true
Tokyo Standard	-
Tokyo Growth	-
Tokyo 1st section	-
Tokyo 2nd section	-
Tokyo Mothers	-
Tokyo JASDAQ	-
Tokyo PRO Market	-
Tokyo Others	-
Nagoya	-
Nagoya Premire	-
Nagoya Main	-
Nagoya Next	-
Nagoya Others	-
Sapporo	-
Sapporo	-
Sapporo Ambitious	-
Sapporo Others	-
Fukuoka	-
Fukuoka	-
Fukuoka Q-Board	-
Fukuoka Others	-
Phoenix	-
Japan Securities Dealers Association	-
Business category
General Business	true
Specific Business	-
Fiscal Year End	2024-04-30
Quarterly period	3

Business Results-Quarterly operating results

(in millions of yens)

	Jan 2024	Jan 2023
Quarterly operating results
Quarterly operating results
Consolidated operating results
Consolidated income statements information
Net sales
Net sales	39,992	34,216
% change	-	7.0
Operating profit
Operating profit	4,670	3,167
% change	-	2.2
Ordinary profit
Ordinary profit	4,592	2,964
% change	-	-2.0
Profit attributable to owners of parent
Profit attributable to owners of parent	2,868	1,656
% change	-	2.1
Note to consolidated income statements information
Comprehensive income
Comprehensive income	3,638	2,268
Change in comprehensive income	-	5.2
Other consolidated operating results
Basic earnings per share (Yen)	143.68	88.09
Diluted earnings per share (Yen)	142.21	87.47
Note to consolidated operating results
	（注）当連結会計年
	度において、連結子会
	社である株式会社ギ
	ガプライズ及びその
	子会社は決算日を３
	月31日から４月30日
Note to operating results	に変更しており、当第
	３四半期連結累計期
	間は、決算期変更の経

過期間となることか ら、対前年同四半期増 減率は記載しており ません。

Business Results-Quarterly financial positions

(in millions of yens)

	Jan 2024	Apr 2023
Quarterly financial positions
Quarterly financial positions
Consolidated financial positions
Total assets	35,563	35,926
Net assets	14,220	11,032
Capital adequacy ratio (%)	30.5	22.9
Note to consolidated financial positions
Owner'sequity	10,842	8,242
Note to financial positions	-

Business Results-Note to quarterly business results

Jan 2024

Quarterly note to business results

Quarterly note to business results

Note to consolidated financial results

Note to consolidated financial results-

Quarterly Dividends

(in millions of yens)

	Apr 2024	Jan 2024	Apr 2023
Quarterly dividends
Quarterly dividends
Dividends
Dividend per share (Yen)
Dividend per share (Yen)
First quarter
Result	-		-
Second quarter
Result		0.00	0.00
Third quarter
Result	-		-
Year end
Result			8.00
Forecast		27.00
Upper	-
Lower	-
Annual
Result			8.00
Forecast		27.00
Upper	-
Lower	-
Correction of dividend forecast from the most recent dividend forecast
Correction of dividend forecast from the most recent dividend forecast
Annual	-
Note to dividends
Note to dividends
Annual		-

Quarterly Forecasts

(in millions of yens)

Apr 2024

Quarterly forecasts

Quarterly forecasts

	３．2024年４月期の
Title for forecasts	連結業績予想（2023
年５月１日～2024年
	４月30日）
Preamble to consolidated forecasts
Preamble to forecasts	-
Main table of consolidated forecasts
Net sales
Net sales
Forecast	53,000
Upper	-
Lower	-
% change
Forecast	13.3
Upper	-
Lower	-
Operating profit
Operating profit
Forecast	5,500
Upper	-
Lower	-
% change

Forecast	37.2
Upper	-
Lower	-
Ordinary profit
Ordinary profit
Forecast	5,200
Upper	-
Lower	-
% change
Forecast	40.3
Upper	-
Lower	-
Profit attributable to owners of parent
Profit attributable to owners of parent
Forecast	3,000
Upper	-
Lower	-
% change
Forecast	67.4
Upper	-
Lower	-
Basic earnings per share (Yen)
Basic earnings per share (Yen)
Forecast	150.25
Upper	-
Lower	-
Correction of financial forecast from the most recent financial forecast
Correction of financial forecast from the most recent financial forecast
Forecast	-
Note to consolidated forecasts
	詳細は、添付資料Ｐ．
	５「１．当四半期決
	算に関する定性的情
Note to forecasts	報 （３）連結業績予
	想などの将来予測情
	報に関する説明」を
	ご覧ください。

Notes, Quarterly-Material changes in subsidiaries during this period changes

in scope of consolidations resulting from change in subsidiaries

Jan 2024

Material changes in subsidiaries during this period (Changes in scope of consolidations resulting from change is subsidiaries)

Material changes in subsidiaries during this period (Changes in scope of consolidations resulting from change is subsidiaries)

Others

Material changes in subsidiaries during this period (Changes in scope of consolidations resulting from change is subsidiaries)

Material changes in subsidiaries during this period (Changes in

scope of consolidations resulting from change is subsidiaries)

Note to material changes in subsidiaries during this period

-

Note to material changes in subsidiaries during this period	-

Notes, Quarterly-Applying of specific accounting of the consolidated quarterly

financial statements

Jan 2024

Applying of specific accounting of the consolidated quarterly financial statements

Applying of specific accounting of the consolidated quarterly financial statements

Others

Applying of specific accounting of the consolidated quarterly financial statements

Applying of specific accounting of the consolidated quarterly

financial statements

-

Note to applying of specific accounting of the consolidated quarterly financial statements

Note to applying of specific accounting of the consolidated

quarterly financial statements

-

Notes, Quarterly-Changes in accounting policies and accounting estimates

retrospective restatement

Jan 2024

Changes in accounting policies, accounting estimates and retrospective restatement

Changes in accounting policies, accounting estimates and retrospective restatement

Others

Changes in accounting policies, accounting estimates and retrospective restatement

Changes in accounting policies based on revisions of accounting	-
standard
Changes in accounting policies other than ones based on	-
revisions of accounting standard
Changes in accounting estimates	-
Retrospective restatement	-
Note to changes in accounting policies, accounting estimates and
retrospective restatement
Note to changes in accounting policies, accounting estimates and	-
retrospective restatement

Notes, Quarterly-Number of issued and outstanding shares common stock

	Jan 2024	Apr 2023	Jan 2023
Number of issued and outstanding shares (common stock)
Number of issued and outstanding shares (common stock)
Others
Number of issued and outstanding shares (common stock)
Number of issued and outstanding shares at the end of fiscal year	23,414,000	23,414,000
(including treasury stock)
Number of treasury stock at the end of fiscal year	3,441,941	3,453,741
Average number of shares	19,967,100		18,805,883
Note to number of issued and outstanding shares (common stock)
Note to number of issued and outstanding shares (common stock)	-

This information is a summary of the earnings report. It does not contain all details included in the earnings report disclosed in Japanese.