識学（7049） – Consolidated Financial Results for the Nine Months Ended November 30, 2021[Japanese GAAP]

Note:ThisdocumentisatranslationofapartoftheoriginalJapaneseversionandprovidedforreferencepurposesonly.IntheeventofanydiscrepancybetweentheJapaneseoriginalandthisEnglishtranslation,theJapaneseoriginalshallprevail.Consolidated Financial Resultsfor the Nine Months Ended November 30, 2021[Japanese GAAP]December 30, 2021Company name: SHIKIGAKU. Co.,Ltd.Stock exchange listing: TokyoCode number: 7049URL: https://corp.shikigaku.jp/Representative: Koudai AndoContact: Daisuke SasakiPhone: 03－6821－7560Scheduled date of filing quarterly securities report: January 14, 2022Scheduled date of commencing dividend payments: -Availability of supplementary briefing material on quarterly financial results: YesSchedule of quarterly financial results briefing session: YesPresident and Representative DirectorDirector(Amounts of less than one million yen are rounded down)1. Consolidated Financial Results for the Nine Months Ended November 30, 2021 (March 01, 2021 to November 30, 2021)(1) Consolidated Operating Results(% indicates changes from the previous corresponding period.)Net salesEBITDAOperating profitOrdinary profitNine months endedNovember 30, 2021November 30, 2020(Note) Comprehensive income:Million yen2,8081,696% Million yen3308165.635.4% Million yen27736305.4(67.0)Nine months ended November 30, 2021:Nine months ended November 30, 2020:¥¥657.7(83.3)% Million yen263112322 million(30) million134.1(48.9)[[Profit attributableto owners of parent%–% Million yen141(79)-%]-%]Basic earningsper shareDiluted earnings pershareYen18.59(10.70)Yen17.77-Nine months endedNovember 30, 2021November 30, 2020(2) Consolidated Financial PositionTotal assetsNet assetsCapital adequacy ratioAs ofNovember 30, 2021February 28, 2021(Reference) Equity: As of November 30, 2021:Million yen3,7682,392As of February 28, 2021:Million yen2,3701,138¥¥2,000 million897 million%53.137.5　2. DividendsFiscal year ended February 28, 2021Fiscal year ending February 28, 2022Fiscal year ending February 28, 2022(Forecast)Annual dividends1stquarter-end2ndquarter-end3rdquarter-endYear-endTotalYen–Yen0.000.00Yen–Yen0.00Yen0.000.000.00(Note) Revision to the forecast for dividends announced most recently:(Note) Breakdown of the 3rd quarter dividend for the fiscal year ending February 28, 2022 :NoCommemorative dividendSpecial dividend- yen- yen3. Consolidated Financial Results Forecast for the Fiscal Year Ending February 28, 2022(March 01, 2021 to February 28, 2022)Net salesEBITDAOperating profit Ordinary profit(% indicates changes from the previous corresponding period.)Profitattributable toowners of parentBasic earningsper shareMillionyen353%77.4Millionyen153%-Yen20.33MillionyenFull year3,798(Note) Revision to the financial results forecast announced most recently:%470 136.2Millionyen%51.6Millionyen%400 191.2No* Notes:(1) Changes in significant subsidiaries during the nine months ended November 30, 2021(changes in specified subsidiaries resulting in changes in scope of consolidation):NewExclusion:(Company name: SHIKIGAKU No.2 Investment Partnership(Company name:１-Yes))(2) Accounting policies adopted specially for the preparation of quarterly consolidated financial statements:Yes(3) Changes in accounting policies, changes in accounting estimates and retrospective restatement1) Changes in accounting policies due to the revision of accounting standards: No2) Changes in accounting policies other than 1) above: No3) Changes in accounting estimates: No4) Retrospective restatement: No(4) Total number of issued shares (common shares)1) Total number of issued shares at the end of the period (including treasury shares):November 30, 2021:February 28, 2021:8,048,600 shares7,534,500 shares2) Total number of treasury shares at the end of the period:November 30, 2021:February 28, 2021:59,671 shares59,632 shares3) Average number of shares during the period:Nine months ended November 30, 2021:Nine months ended November 30, 2020:7,614,269 shares7,407,884 shares　Quarterly Consolidated Financial StatementsQuarterly Consolidated Balance SheetsAssetsCurrent assetsCash and depositsAccounts receivable – tradeOperational investment securitiesMerchandiseSuppliesOtherAllowance for doubtful accountsTotal current assetsNon-current assetsProperty, plant and equipmentIntangible assetsGoodwillOtherTotal intangible assetsInvestments and other assetsInvestment securitiesOtherAllowance for doubtful accountsTotal investments and other assetsTotal non-current assetsTotal assetsLiabilitiesCurrent liabilitiesAccounts payable – tradeShort-term borrowingsCurrent portion of long-term borrowingsIncome taxes payableProvision for bonusesAdvances receivedOtherTotal current liabilitiesNon-current liabilitiesLong-term borrowingsOtherTotal non-current liabilitiesTotal liabilitiesNet assetsShareholders’ equityShare capitalCapital surplusRetained earningsTreasury sharesTotal shareholders’ equityAccumulated other comprehensive incomeValuation difference on available-for-salesecuritiesTotal accumulated other comprehensive incomeShare acquisition rightsNon-controlling interestsTotal net assetsTotal liabilities and net assetsAs of February 28,2021As of November 30,2021(Thousand yen)1,243,050288,919-18,9331,514121,847(6,671)1,667,59480,908153,42240,678194,100236,737213,210(150)449,798724,8072,392,40224,149100,000145,18647,7753,312189,152359,199868,775384,834-384,8341,253,609267,978336,922337,498(45,041)897,356–600240,8361,138,7922,392,4022,409,144305,76652,50018,8242,482156,851(5,470)2,940,098108,264119,31183,787203,099265,312251,605(200)516,717828,0823,768,18017,260-146,046161,11623,408261,013508,4821,117,326274,4726,067280,5391,397,866729,621798,565507,969(45,124)1,991,0329,1849,1843,934366,1632,370,3143,768,180　Quarterly Consolidated Statements of Income and Comprehensive IncomeQuarterly Consolidated Statements of Income (For the nine months)For the nine monthsended November 30,2020For the nine monthsended November 30,2021(Thousand yen)Selling, general and administrative expensesNet salesCost of salesGross profitOperating profitNon-operating incomeInterest incomeCommission incomeSubsidy incomeGain on sales of investment securitiesGain on investments in investment partnershipsOtherTotal non-operating incomeNon-operating expensesInterest expensesShare issuance costsShare of loss of entities accounted for using equitymethodLoss on investments in investment partnershipsGain on sales of investment securitiesGain on sales of shares of subsidiaries and associatesOtherTotal non-operating expensesOrdinary profitExtraordinary incomeTotal extraordinary incomeExtraordinary lossesImpairment lossTotal extraordinary lossesProfit before income taxesIncome taxesProfit (loss)Profit attributable to non-controlling interestsProfit (loss) attributable to owners of parent1,696,048393,8111,302,2361,265,60436,6315-7,30771,502-49379,3082,553128-4643903,536112,403—109,058109,0583,34434,117(30,772)48,467(79,240)2,808,198799,6192,008,5791,731,013277,56577217,633-3,3311,85213,5473,7153,42920,108-70127,954263,158217,3218,921226,242–489,401187,504301,896160,327141,569　Quarterly Consolidated Statements of Comprehensive Income (For the nine months)Profit (loss)Other comprehensive incomeValuation difference on available-for-sale securitiesTotal other comprehensive incomeComprehensive incomeComprehensive income attributable toComprehensive income attributable to owners ofparentComprehensive income attributable to non-controllinginterestsFor the nine monthsended November 30,2020For the nine monthsended November 30,2021(Thousand yen)(30,772)–(30,772)(79,240)48,467301,89620,91820,918322,815150,754172,060