エストラスト（3280） – Summary of Financial Results for the third quarter 2022

Consolidated Financial Results for the Nine Months Ended November 30, 2021 [Japanese GAAP] January 7, 2022 Company name: S TRUST Co., Ltd. Stock exchange listing: Tokyo Stock Exchange, Fukuoka Stock Exchange Code number: 3280 URL: http://www.strust.co.jp/ Representative: MATSUKAWA Toru, President and Representative Director Contact: FUJITA Takahisa, Managing Director Phone: +81-83-229-3280 Scheduled date of filing quarterly securities report: January 12, 2022 Scheduled date of commencing dividend payments: – Availability of supplementary briefing material on quarterly financial results: Not available Schedule of quarterly financial results briefing session: Not scheduled 1. Consolidated Financial Results for the Nine Months Ended November 30, 2021 (March 1, 2021 to (Amounts of less than one million yen are rounded down.) November 30, 2021) (1) Consolidated Operating Results (% indicates changes from the previous corresponding period.) Net sales Operating income Ordinary income Net income attributable to owners of parent Million yen 10,797 9,971 Nine months ended November 30, 2021 November 30, 2020 (Note) Comprehensive income: Nine months ended November 30, 2021: ¥137 million [(21.1)%] Nine months ended November 30, 2020: ¥173 million [-%] % Million yen 208 266 % Million yen 313 397 (21.3) － (21.9) － 8.3 73.5 % Million yen 134 173 % (22.4) － Nine months ended November 30, 2021 November 30, 2020 Net income per share Diluted net income per share Yen 22.60 29.26 Yen － － (2) Consolidated Financial Position Total assets Net assets Equity ratio As of November 30, 2021 February 28, 2021 Million yen 26,643 28,702 Million yen 6,634 6,566 % 24.9 22.9 (Reference) Equity: As of November 30, 2021: ¥6,634 million As of February 28, 2021: ¥6,566 million (Note) Since the beginning of the three months ended May 31, 2021, the Company has applied the “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29 (revised 2020), published on March 31, 2020), etc. 1 2. Dividends Fiscal year ended February 28, 2021 Fiscal year ending February 28, 2022 Fiscal year ending February 28, 2022 (Forecast) 1st quarter-end 2nd quarter-end Annual dividends 3rd quarter-end Year-end Total Yen － － Yen 7.00 7.00 Yen － － Yen 7.00 7.00 Yen 14.00 14.00 (Note) Revision to the latest forecast of dividends: No 3. Consolidated Financial Results Forecast for the Fiscal Year Ending February 28, 2022 (March 1, 2021 to February 28, 2022) Net sales Operating income Ordinary income 1.2 Full year (Note) Revision to the latest forecast of financial results: No % Million yen 800 Million yen 16,700 % Million yen 650 (18.3) (% indicates changes from the previous corresponding period.) Net income attributable to owners of parent % (19.7) % Million yen 440 (20.1) Net income per share Yen 74.24 2 Notes: (1) Changes in significant subsidiaries during the period under review (changes in specified subsidiaries resulting in changes in scope of consolidation): Yes New: 1 company (Company name: S TRUST Real Estate Co., Ltd.) Excluded: – companies (Company name: ) (2) Adoption of accounting method specific to preparation of quarterly consolidated financial statements: No (3) Changes in accounting policies, changes in accounting estimates and retrospective restatement 1) Changes in accounting policies due to the revision of accounting standards: No 2) Changes in accounting policies other than 1) above: Yes 3) Changes in accounting estimates: No 4) Retrospective restatement: No (Note) For details, please see “2. The quarterly consolidated financial statements and primary notes (3) Notes to the quarterly consolidated financial statements (changes in accounting policies)” on page 8 of the attachment (Japanese version only). (4) Total number of issued shares (common stock) 1) Total number of issued shares at the end of the period (including treasury stock): November 30, 2021: 6,167,000 shares 6,167,000 shares February 28, 2021: 2) Total number of treasury stock at the end of the period: November 30, 2021: 219,064 shares February 28, 2021: 240,078 shares 3) Average number of shares during the period: Nine months ended November 30, 2021: 5,938,231 shares Nine months ended November 30, 2020: 5,916,127 shares * These financial results are outside the scope of review procedures of quarterly financial statements by certified public accountant or audit firm. * Explanation of the proper use of financial results forecast and other notes The earnings forecasts and other forward-looking statements herein are based on information currently available and certain assumptions deemed reasonable. Actual results may differ significantly from these forecasts due to a wide range of factors. 3