FINDEX Inc. provided consolidated and non-consolidated earnings guidance for the first half and full year of fiscal year ending December 31, 2023. For the first half, on consolidated basis, the company expects net sales of JPY 2,145 million, operating income of JPY 322 million, net income attributable to owners of the parent company of JPY 228 million and basic earnings per share of JPY 8.90.

For the full year, on consolidated basis, the company expects net sales of JPY 5,065 million, operating income of JPY 1,313 million, net income attributable to owners of the parent company of JPY 923 million and basic earnings per share of JPY 36.03.

For the first half, on non-consolidated basis, the company expects net sales of JPY 2,120 million, net income of JPY 227 million and basic earnings per share of JPY 8.86.

For the full year, on non-consolidated basis, the company expects net sales of JPY 5,015 million, net income of JPY 920 million and basic earnings per share of JPY 35.91.