サンエー（2659） – [Delayed]Summary of Consolidated Financial Results for the Nine Months Ended November 30,2021（Based on Japanese GAAP）

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 November 30, 2021 (Based on Japanese GAAP) Company name: Stock exchange listing: Tokyo SAN-A CO., LTD. Stock code: Representative: 2659 President, Chief Executive Officer URL https://www.san-a.co.jp Inquiries: Scheduled date to file Quarterly Securities Report: Director Tessei Uechi Taku Toyoda January 14, 2022 Scheduled date to commence dividend payments: Preparation of supplementary material on quarterly financial results: No – January 5, 2022TEL 098(898)2230 Holding of quarterly financial results meeting: 1. Consolidated financial results for the nine months ended November 30, 2021 (from March 1, 2021 to November 30, 2021) No (Amounts less than one million yen are rounded down)(1) Consolidated operating results (cumulative) Operating revenue Operating profit Percentages indicate year-on-year changesProfit attributable to owners of parent Ordinary profit Nine months ended November 30, 2021 Nine months ended November 30, 2020 Millions of yen 152,108 151,294 % Millions of yen 6,124 0.5 6,660 1.8 % Millions of yen 7,271 7,008 (8.0)(12.8)% Millions of yen 4,810 3.8 4,527 (17.6)% 6.3 (15.4)Nine months ended November 30, 2021 Nine months ended November 30, 2020 (2) Consolidated financial position As of November 30, 2021 As of February 28, 2021 2. Cash dividends Earnings per share Diluted earnings per share Yen 151.50 141.64 Yen – – Total assets Net assets Equity ratio Net assets per share Millions of yen 164,870 174,574 Millions of yen 129,895 131,138 % 76.8 73.3 Yen 4,099.33 4,001.24 1st quarter-end 2nd quarter-end 3rd quarter-end Fiscal year-end Total Annual dividends per share Year ended February 28, 2021 Year ending February 28, 2022 Year ending February 28, 2022 (Forecast) Yen – – Yen 0.00 0.00 Yen – – Yen 55.00 55.00 Yen 55.00 55.00 3. Forecast of consolidated financial results for the year ending February 28, 2022 (from March 1, 2021 to February 28, 2022) Percentages indicate year-on-year changesProfit attributable to owners of parent Earnings per share Operating revenue Operating profit Ordinary profit Full year Millions of yen 208,022 % Millions of yen 10,474 2.6 % Millions of yen 10,850 14.5 % Millions of yen 7,227 13.6 % 19.0 Yen 226.12 14. Notes (1) Changes in significant subsidiaries during the nine months ended November 30, 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: 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: Changes in accounting policies due to other reasons: Changes in accounting estimates: Restatement of prior period financial statements: (4) Number of issued shares (common shares) Total number of issued shares at the end of the period (including treasury shares) No No No No No As of November 30, 2021 31,981,654 shares As of February 28, 2021 31,981,654 shares Number of treasury shares at the end of the period As of November 30, 2021 1,085,510 shares As of February 28, 2021 18,478 shares Average number of shares during the period (cumulative from the beginning of the fiscal year) Nine months ended November 30, 2021 31,752,413 shares Nine months ended November 30, 2020 31,963,185 shares 2Quarterly consolidated financial statements Consolidated balance sheets As of February 28, 2021 As of November 30, 2021 (Millions of yen) 40,124 5,046 12,892 307 2,255 60,626 63,117 35,015 1,028 3,674 102,836 771 10,340 113,948 174,574 16,282 – 1,999 1,330 93 16,732 36,439 2,103 559 4,333 6,997 43,436 28,853 6,303 13,619 370 2,386 51,533 60,107 35,092 2,814 3,416 101,429 813 11,094 113,337 164,870 11,042 200 1,392 2,748 101 12,392 27,877 2,211 574 4,312 7,098 34,975 Assets Current assets Cash and deposits Accounts receivable – trade Merchandise and finished goods Raw materials and supplies Other Total current assets Non-current assets Property, plant and equipment Buildings and structures, net Land Construction in progress Other, net Total property, plant and equipment Intangible assets Investments and other assets Total non-current assets Total assets Liabilities Current liabilities Accounts payable – trade Short-term borrowings Income taxes payable Provision for bonuses allowance for loss on collecting gift tickets Other Total current liabilities Non-current liabilities Retirement benefit liability Asset retirement obligations Other Total non-current liabilities Total liabilities 3 As of February 28, 2021 As of November 30, 2021 (Millions of yen) Net assets Shareholders’ equity Share capital Capital surplus Retained earnings Treasury shares Total shareholders’ equity Accumulated other comprehensive income Valuation difference on available-for-sale securities Remeasurements of defined benefit plans Total accumulated other comprehensive income Non-controlling interests Total net assets Total liabilities and net assets 3,723 3,686 120,419 (27) 127,801 113 (22) 91 3,245 131,138 174,574 3,723 3,710 123,471 (4,312) 126,593 78 (18) 59 3,241 129,895 164,870 4Consolidated statements of income (cumulative) and consolidated statements of comprehensive income (cumulative) Consolidated statements of income (cumulative) (Millions of yen) Nine months ended November 30, 2020 Nine months ended November 30, 2021 Net sales Cost of sales Gross profit Operating revenue Operating gross profit Operating profit Non-operating income Interest income Selling, general and administrative expenses Dividend income Gain on adjustment of account payable Subsidy income Other Total non-operating income Non-operating expenses Interest expenses allowance for loss on collecting gift tickets putting in Other Total non-operating expenses Ordinary profit Extraordinary losses Loss on retirement of non-current assets Impairment loss Total extraordinary losses Profit before income taxes Income taxes – current Income taxes – deferred Total income taxes Profit Profit attributable to non-controlling interests Profit attributable to owners of parent 141,124 97,515 43,608 10,170 53,778 47,117 6,660 10 20 114 – 248 393 0 33 13 46 119 190 309 7,008 6,698 2,949 (988) 1,960 4,737 210 4,527 141,762 97,947 43,815 10,345 54,161 48,036 6,124 8 10 155 912 166 1,253 106 7,271 19 40 46 21 75 97 7,174 3,187 (995) 2,192 4,982 172 4,810 5Consolidated statements of comprehensive income (cumulative) Nine months ended November 30, 2020 Nine months ended November 30, 2021 (Millions of yen) Profit Other comprehensive income Valuation difference on available-for-sale securities Remeasurements of defined benefit plans, net of tax Total other comprehensive income Comprehensive income Comprehensive income attributable to Comprehensive income attributable to owners of parent Comprehensive income attributable to non-controlling interests 4,737 (35) 7 (27) 4,710 4,499 210 4,982 (35) 4 (31) 4,951 4,779 172 6