Code	Sector	Market
242A	Service	FSEQ

Date of listing approval	2024/08/20
Expected Date	2024/09/25
Lead Underwriter	J Trust Global Securities Co., Ltd.
Description

Listed Shares(total)	276,000
Trading Unit	100
New Shares	240,000
Existing Shares	36,000（only O.A.）
Shares Outstanding	PreIPO 937,800.00
	PostIPO 1,177,800.00
Paid Up Capital	PreIPO Y50,000,000
	PostIPO Y217,808,000
Expected Pricing Date	2024/09/03
Book Building Start	2024/09/05
Book Building End	2024/09/11
Fix Date	2024/09/12
Offering Starts	2024/09/13
Offering Ends	2024/09/19
Expect Pricing	Y1,420-Y1,520
Notional PER (based on previous period)	8.32-8.90
Notional PER(based on results forecast)	6.15-6.58
Offering Price	Y1,520
Offering Price PER (based on previous period)	6.15-6.58
Offering Price PBR (based on previous period)	2.37
Offering Price PER (based on results forecast)	6.58
Use of Funds Raised

Units:Y1,000

Fiscal Year End:2021/09
	Consolidated	Non-consolidated
Revenue	-	2,220,961
Current Profit	-	152,720
Net Profit	-	106,315
Net Assets	-	361,258

Fiscal Year End:2022/09
	Consolidated	Non-consolidated
Revenue	2,309,713	2,309,713
Current Profit	138,210	137,416
Net Profit	89,681	89,128
Net Assets	431,544	430,429

Fiscal Year End:2023/09
	Consolidated	Non-consolidated
Revenue	2,633,316	2,633,316
Current Profit	214,149	213,395
Net Profit	149,093	148,572
Net Assets	560,681	559,045

Recent Quarter 2024/06
	Consolidated	Non-consolidated
Revenue	2,061,587	-
Current Profit	238,035	-
Net Profit	154,872	-
Net Assets	695,596	-

Results Forecast 2024/09
	Consolidated	Non-consolidated
Revenue	2,724,000	-
Current Profit	331,000	-
Net Profit	217,000	-
Net Assets	-	-

Per Share Units:Y1

Fiscal Year End:2021/09
	Consolidated	Non-consolidated
Dividend	22.85
Net Earning	-	-
Equity	121.73	413.62

Fiscal Year End:2022/09
	Consolidated	Non-consolidated
Dividend	22.85
Net Earning	102.68	494.10
Equity	102.05	492.82

Fiscal Year End:2023/09
	Consolidated	Non-consolidated
Dividend	22.85
Net Earning	170.70	641.95
Equity	170.11	640.08

Fiscal Year End:Results Forecast 2024/09
	Consolidated	Non-consolidated
Dividend	45.60
Net Earning	230.84	-
Equity	-	-

■Over allotment(36,000）

Name	Address

Allocation	Underwriter	Tel
0%	Nomura	03-3211-1811
82%	J Trust Global Securities Co., Ltd.	03-4560-0200
4%	SBI SECURITIES Co.,Ltd.	03-5562-7210
4%	Matsui Securities Co., Ltd	03-5216-0606
3%	Tokai Tokyo Securities Co., Ltd	03-3566-8811
3%	OKASAN SECURITIES GROUP INC	03-3272-2211
2%	Monex, Inc	03-4323-3800
1%	Nishi-Nippon City Tokai Tokyo Securities Co.,Ltd	092-707-3000
1%	FFG Securities Co., Ltd.	092-771-3836