Code	Sector	Market
278A	Precision Equipment	Growth

Date of listing approval	2024/10/25
Expected Date	2024/11/29
Lead Underwriter	SMBC Nikko Securities Inc.
Description

Listed Shares(total)	1,605,200
Trading Unit	100
New Shares	1,155,000
Existing Shares	450,200（incl. O.A.）
Shares Outstanding	PreIPO 8,164,700.00
	PostIPO 9,319,700.00
Paid Up Capital	PreIPO Y99,999,000
	PostIPO Y986,310,900
Expected Pricing Date	2024/11/13
Book Building Start	2024/11/14
Book Building End	2024/11/20
Fix Date	2024/11/21
Offering Starts	2024/11/22
Offering Ends	2024/11/27
Expect Pricing	Y2,250-Y2,450
Notional PER (based on previous period)	-48.28--52.58
Notional PER(based on results forecast)	-40.89--44.52
Offering Price	Y2,350
Offering Price PER (based on previous period)	-40.89--44.52
Offering Price PBR (based on previous period)	-10.05
Offering Price PER (based on results forecast)	-42.70
Use of Funds Raised

Units:Y1,000

Fiscal Year End:2022/01
	Consolidated	Non-consolidated
Revenue	-	1,415,364
Current Profit	-	-492,469
Net Profit	-	-591,538
Net Assets	-	849,661

Fiscal Year End:2023/01
	Consolidated	Non-consolidated
Revenue	1,949,350	1,596,890
Current Profit	-855,397	285,646
Net Profit	-1,111,632	158,425
Net Assets	4,516,362	5,566,129

Fiscal Year End:2024/01
	Consolidated	Non-consolidated
Revenue	2,963,323	1,807,254
Current Profit	-111,024	192,700
Net Profit	-353,868	-555,578
Net Assets	5,045,016	5,469,000

Recent Quarter 2024/07
	Consolidated	Non-consolidated
Revenue	1,913,941	-
Current Profit	-361,906	-
Net Profit	-302,826	-
Net Assets	4,990,704	-

Results Forecast 2024/01
	Consolidated	Non-consolidated
Revenue	4,122,000	-
Current Profit	-650,000	-
Net Profit	-460,000	-
Net Assets	-	-

Per Share Units:Y1

Fiscal Year End:2022/01
	Consolidated	Non-consolidated
Dividend	0.00
Net Earning	-	-
Equity	-96.83	-21.97

Fiscal Year End:2023/01
	Consolidated	Non-consolidated
Dividend	0.00
Net Earning	-148.42	-167.81
Equity	21.15	4.28

Fiscal Year End:2024/01
	Consolidated	Non-consolidated
Dividend	0.00
Net Earning	-46.60	-233.76
Equity	-73.16	-84.10

Fiscal Year End:Interim Results 2024/07
	Consolidated	Non-consolidated
Dividend
Net Earning	-37.09	-
Equity	-	-

Fiscal Year End:Results Forecast 2024/01
	Consolidated	Non-consolidated
Dividend	0.00
Net Earning	-55.03	-
Equity	-	-

■Over allotment(209,300）

Name	Address

Allocation	Underwriter	Tel
0%	Nomura	03-3211-1811
80.1%	SMBC Nikko Securities Inc.	03-5644-3111
5%	SBI SECURITIES Co.,Ltd.	03-5562-7210
3%	Nomura Securities Co., Ltd	03-3211-1811
2%	Daiwa Securities Co. Ltd	03-5555-2111
2%	Tokai Tokyo Securities Co., Ltd	03-3566-8811
1%	Mizuho Securities Co., Ltd	03-5208-3210
1%	Rakuten Securities Holdings, Inc.	03-6406-2681
1%	Matsui Securities Co., Ltd	03-5216-0606
1%	OKASAN SECURITIES GROUP INC	03-3272-2211
1%	IwaiCosmo Securities Co.,Ltd.	06-6229-2890
0.9%	Mito Securities Co., Ltd	03-6739-0310
0.5%	Monex, Inc	03-4323-3800
0.5%	Marusan Securities Co., Ltd	03-3272-5211
0.5%	TOYO SECURITIES CO.,LTD	03-5117-1040
0.3%	KYOKUTO SECURITIES CO.,LTD	03-3667-9171
0.3%	KAGAWA Securities Co., Ltd.	087-851-8181