Translation

Notice: This document is an excerpt translation of the original Japanese document and is only for reference purposes. In the event of any discrepancy between this translated document and the original Japanese document, the latter shall prevail.

Summary of Consolidated Financial Results for the Nine Months Ended December 31, 2021 (Based on Japanese GAAP)

February 4, 2022

Company name:

YAMADA Consulting Group Co.,Ltd.

Stock exchange listing:

Tokyo

Stock code:

4792

URL https://www.yamada-cg.co.jp

Representative:

President

Keisaku Masuda

Inquiries:

Director and General Manager of

Hideji Shuto

TEL 03-6212-2500

Administration Department

Scheduled date to file Quarterly Securities Report:

February 10, 2022

Scheduled date to commence dividend payments:

-

Preparation of supplementary material on quarterly financial results:

No

Holding of quarterly financial results meeting:

No

(Amounts less than one million yen are rounded down)

1. Consolidated financial results for the nine months ended December 31, 2021 (from April 1, 2021 to December 31, 2021)

(1) Consolidated operating results (cumulative)

Percentages indicate year-on-year changes

Net sales

Operating profit

Ordinary profit

Profit attributable to

owners of parent

Millions of yen

%

Millions of yen

%

Millions of yen

%

Millions of yen

%

Nine months ended December 31, 2021

9,597

10.2

1,321

105.9

1,336

123.9

899

425.6

Nine months ended December 31, 2020

8,708

(6.1)

641

(44.8)

596

(48.3)

171

(77.0)

Earnings per share

Diluted earnings per share

Yen

Yen

Nine months ended December 31, 2021

47.29

-

Nine months ended December 31, 2020

9.00

9.00

(2) Consolidated financial position

Total assets

Net assets

Equity ratio

Millions of yen

Millions of yen

%

As of December 31, 2021

16,486

12,925

77.3

As of March 31, 2021

16,892

12,733

74.4

2. Cash dividends

Annual dividends per share

1st quarter-end

2nd quarter-end

3rd quarter-end

Fiscal year-end

Total

Yen

Yen

Yen

Yen

Yen

Year ended March 31, 2021

-

15.00

-

22.00

37.00

Year ending March 31, 2022

-

18.00

-

Year ending March 31, 2022 (Forecast)

19.00

37.00

3. Forecast of consolidated financial results for the year ending March 31, 2022 (from April 1, 2021 to March 31, 2022)

Percentages indicate year-on-year changes

Net sales

Operating profit

Ordinary profit

Profit attributable to

Earnings per share

owners of parent

Millions of yen

%

Millions of yen

%

Millions of yen

%

Millions of yen

%

Yen

Full year

14,100

(7.9)

2,100

(6.7)

2,100

(9.5)

1,400

0.4

73.64

1

4. Notes

  1. Changes in significant subsidiaries during the nine months ended December 31, 2021 (changes in specified subsidiaries resulting in the change in scope of consolidation):
  2. Application of special accounting methods for preparing quarterly consolidated financial statements:

Yes

No

(3) Changes in accounting policies, changes in accounting estimates, and restatement of prior period financial statements

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

Yes

Changes in accounting policies due to other reasons:

No

Changes in accounting estimates:

No

Restatement of prior period financial statements:

No

(4) Number of issued shares (common shares)

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

As of December 31, 2021

19,896,000

shares

As of March 31, 2021

19,896,000

shares

Number of treasury shares at the end of the period

As of December 31, 2021

882,189

shares

As of March 31, 2021

895,090

shares

Average number of shares during the period (cumulative from the beginning of the fiscal year)

Nine months ended December 31, 2021

19,008,323

shares

Nine months ended December 31, 2020

19,000,350

shares

2

Quarterly consolidated financial statements

Consolidated balance sheets

(Thousands of yen)

As of March 31, 2021

As of December 31, 2021

Assets

Current assets

Cash and deposits

10,391,915

8,218,841

Notes and accounts receivable - trade

1,164,854

983,394

Operational investment securities

2,194,889

4,415,815

Merchandise and finished goods

100,935

103,231

Raw materials and supplies

116

116

Other

432,609

382,132

Allowance for doubtful accounts

(44,923)

(46,643)

Total current assets

14,240,397

14,056,888

Non-current assets

Property, plant and equipment

450,478

474,555

Intangible assets

Goodwill

514

428

Other

157,458

127,616

Total intangible assets

157,972

128,045

Investments and other assets

Investment securities

687,960

715,343

Leasehold and guarantee deposits

643,902

608,222

Deferred tax assets

225,213

36,115

Other

486,766

466,854

Total investments and other assets

2,043,843

1,826,536

Total non-current assets

2,652,294

2,429,137

Total assets

16,892,691

16,486,025

Liabilities

Current liabilities

Notes and accounts payable - trade

269,725

237,558

Short-term borrowings

2,000,000

2,000,000

Income taxes payable

503,980

218,342

Provision for bonuses

130,540

-

Other

1,175,377

1,024,634

Total current liabilities

4,079,624

3,480,535

Non-current liabilities

Deferred tax liabilities

12,082

17,315

Other

67,931

62,704

Total non-current liabilities

80,014

80,020

Total liabilities

4,159,638

3,560,555

3

(Thousands of yen)

As of March 31, 2021

As of December 31, 2021

Net assets

Shareholders' equity

Share capital

1,599,538

1,599,538

Capital surplus

1,526,001

1,533,907

Retained earnings

9,944,451

10,083,245

Treasury shares

(523,772)

(516,223)

Total shareholders' equity

12,546,218

12,700,467

Accumulated other comprehensive income

Valuation difference on available-for-sale securities

19,211

9,062

Foreign currency translation adjustment

12,330

39,724

Total accumulated other comprehensive income

31,542

48,786

Share acquisition rights

30,919

35,249

Non-controlling interests

124,372

140,965

Total net assets

12,733,052

12,925,469

Total liabilities and net assets

16,892,691

16,486,025

4

Consolidated statements of income (cumulative) and consolidated statements of comprehensive income (cumulative)

Consolidated statements of income (cumulative)

(Thousands of yen)

Nine months ended

Nine months ended

December 31, 2020

December 31, 2021

Net sales

8,708,304

9,597,137

Cost of sales

1,249,548

1,168,511

Gross profit

7,458,755

8,428,626

Selling, general and administrative expenses

6,816,891

7,106,944

Operating profit

641,864

1,321,682

Non-operating income

Interest income

11,892

12,948

Foreign exchange gains

-

27,034

Subsidy income

12,172

2,361

Other

17,087

5,971

Total non-operating income

41,152

48,316

Non-operating expenses

Interest expenses

4,244

4,961

Loss on investments in investment partnerships

5,142

2,191

Foreign exchange losses

40,673

-

Commission expenses

17,946

17,749

Other

18,018

8,182

Total non-operating expenses

86,026

33,085

Ordinary profit

596,990

1,336,912

Extraordinary losses

Loss on valuation of investment securities

46,379

-

Loss on retirement of non-current assets

2,285

-

Special executive bonuses

300,000

-

Total extraordinary losses

348,665

-

Profit before income taxes

248,325

1,336,912

Income taxes - current

92,379

214,795

Income taxes - deferred

(11,559)

203,026

Total income taxes

80,819

417,822

Profit

167,505

919,090

Profit (loss) attributable to non-controlling interests

(3,533)

20,027

Profit attributable to owners of parent

171,038

899,062

5

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Yamada Consulting Group Co. Ltd. published this content on 07 February 2022 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 07 February 2022 05:27:07 UTC.