三栄建築設計（3228） – [Delayed] [Summary] Consolidated Financial Results for the Three Months Ended November 30, 2021 [Japanese GAAP]

For Immediate Release (This is an English translation of the Japanese original.) Consolidated Financial Results for the Three Months Ended November 30, 2021 [Japanese GAAP] Company name: SANEI ARCHITECTURE PLANNING CO., LTD. Stock exchange listing: Tokyo Stock Exchange Code number: 3228 URL: https://www.san-a.com Representative: Manabu Koike, Representative Director and Senior Managing Director Contact: Tsuyoshi Hasebe, Executive Officer, General Manager of Administration Division Phone: +81-3-5381-3201 Scheduled date of filing quarterly securities report: January 14, 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 January 14, 2022 1. Consolidated Financial Results for the three months ended November 30, 2021 (September 1, 2021 to (Amounts of less than one million yen are rounded down.) November 30, 2021) (1) Consolidated Operating Results Net sales (% indicates changes from the previous corresponding period.) Profit attributable to owners of parent Ordinary profit Operating profit Three months ended November 30, 2021 November 30, 2020 (Note) Comprehensive income: Three months ended November 30, 2021: ¥1,122 million [0.5%] Three months ended November 30, 2020: ¥1,116 million [69.0%] % Million yen 1,498 1,431 % Million yen 1,544 1,700 Million yen 21,583 24,649 (12.4) 14.5 (9.2) 54.4 4.7 17.7 % Million yen 988 1,024 % (3.5) 56.1 Basic profit per share Diluted profit per share Three months ended November 30, 2021 November 30, 2020 (2) Consolidated Financial Position Yen 46.59 48.29 Yen 38.74 40.28 Total assets Net assets Equity ratio As of November 30, 2021 As of August 31, 2021 (Reference) Equity: As of November 30, 2021: ¥51,077 million As of August 31, 2021: ¥50,820 million Million yen 142,617 141,791 Million yen 53,560 53,319 % 35.8 35.8 2. Dividends 1st quarter-end Yen 2nd quarter-end Yen Annual dividends 3rd quarter-end Yen Year-end Total – – Yen Yen 35.00 Fiscal year ended August 31, 2021 Fiscal year ending August 31, 2022 Fiscal year ending August 31, 2022 (Forecast) (Note) Revision to the forecast for dividends announced most recently: No 3. Consolidated Financial Results Forecast for the Fiscal Year Ending August 31, 2022 (September 1, 2021 to 75.00 75.00 40.00 37.50 37.50 – – August 31, 2022) Net sales Operating profit Ordinary profit (% indicates changes from the previous corresponding period.) Profit attributable to owners of parent % (10.6) (6.8) % Million yen 2,383 7,054 Basic profit per share Yen 112.32 332.48 % Million yen Million yen 3.2 57,282 154,100 15.0 % Million yen 4,024 12,002 3,647 (15.3) First half Full year (5.4) 11,213 (Note) Revision to the financial results forecast announced most recently: No * Notes: (1) Changes in significant subsidiaries during the period under review (changes in specified subsidiaries resulting in (0.6) 3.0 changes in scope of consolidation): No (2) Adoption of accounting methods specific to the preparation of quarterly consolidated financial statements: No (3) Changes in accounting policies, changes in accounting estimates and retrospective restatement (4) Total number of issued shares (common shares) 1) Changes in accounting policies due to the revision of accounting standards: Yes 2) Changes in accounting policies other than 1) above: No 3) Changes in accounting estimates: No 4) Retrospective restatement: No 1) Total number of issued shares at the end of the period (including treasury shares): November 30, 2021: 21,217,600 shares August 31, 2021: 21,217,600 shares 2) Total number of treasury shares at the end of the period: November 30, 2021: 521 shares August 31, 2021: 521 shares 3) Average number of shares during the period: Three months ended November 30, 2021: 21,217,079 shares Three months ended November 30, 2020: 21,217,079 shares firms * These consolidated financial results are outside the scope of quarterly review by certified public accountants or audit * 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 available to the Company and certain assumptions deemed reasonable, and the Company does not promise the achievement of those forecasts. Actual results may differ significantly from these forecasts due to a wide range of factors. For the assumptions underlying the forecasts and the notes on the use of the forecasts, please refer to “1. (3) Explanation Regarding Consolidated Financial Results Forecast and Other Forward-looking Information” on page 4 (Japanese version only). Quarterly Consolidated Financial Statements and Primary Notes (1) Quarterly Consolidated Balance Sheets As of August 31, 2021 As of November 30, 2021 Assets Current assets Cash and deposits Notes and accounts receivable – trade Notes and accounts receivable – trade, and contract assets Real estate for sale Real estate for sale in process Costs on construction contracts in progress Other Allowance for doubtful accounts Total current assets Non-current assets Property, plant and equipment Buildings and structures Accumulated depreciation Buildings and structures, net Land Other Accumulated depreciation Other, net Total property, plant and equipment Intangible assets Investments and other assets Other Allowance for doubtful accounts Total investments and other assets Total non-current assets Total assets 36,283,555 7,773,374 – 34,446,282 40,478,646 757,016 1,811,226 (7,523) 121,542,579 6,320,089 (1,046,068) 5,274,021 4,069,961 483,978 (306,410) 177,567 9,521,551 1,438,330 9,546,496 (257,848) 9,288,648 20,248,529 141,791,109 (Thousand yen) 23,045,659 – 8,129,863 41,185,321 43,858,556 1,118,116 6,831,936 (12,093) 124,157,360 6,302,016 (1,133,955) 5,168,061 4,059,689 504,612 (314,782) 189,829 9,417,580 1,404,431 7,896,076 (257,800) 7,638,275 18,460,287 142,617,647 1 Liabilities Current liabilities Notes and accounts payable – trade Short-term borrowings Current portion of long-term borrowings Current portion of bonds payable Current portion of convertible bond-type bonds with Non-current liabilities Bonds payable Convertible bond-type bonds with share acquisition share acquisition rights Income taxes payable Provision for bonuses Other Total current liabilities rights Long-term borrowings Retirement benefit liability Asset retirement obligations Other Total non-current liabilities Total liabilities 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 Foreign currency translation adjustment Remeasurements of defined benefit plans Total accumulated other comprehensive income Non-controlling interests Total net assets Total liabilities and net assets (Thousand yen) As of August 31, 2021 As of November 30, 2021 14,008,432 19,273,631 10,536,506 1,210,000 – 3,930,603 468,425 4,117,240 53,544,839 3,274,500 10,000,000 19,910,946 644,987 125,810 970,679 34,926,923 88,471,763 1,340,150 1,238,646 48,355,046 (462) 50,933,380 (35,302) (44,860) (32,561) (112,724) 2,498,689 53,319,345 141,791,109 11,938,121 24,938,326 11,158,589 1,496,000 10,000,000 328,247 224,653 4,645,818 64,729,756 2,634,500 – 19,976,804 668,987 125,913 920,809 24,327,014 89,056,771 1,340,150 1,238,646 48,494,939 (462) 51,073,274 34,808 (646) (29,694) 4,467 2,483,134 53,560,875 142,617,647 2 (2) Quarterly Consolidated Statements of Income and Comprehensive Income Quarterly Consolidated Statements of Income Three Months Ended November 30 Net sales Cost of sales Gross profit Selling, general and administrative expenses Operating profit Non-operating income Interest income Dividend income Foreign exchange gains Cancellation income of advance money on a contract Subsidy income Surrender value of insurance policies Consumption taxes refund Other Total non-operating income Non-operating expenses Interest expenses Commission such as financings Other Total non-operating expenses Ordinary profit Extraordinary income Gain on sale of non-current assets Gain on sale of investment securities Total extraordinary income Profit before income taxes Income taxes Profit Profit attributable to non-controlling interests Profit attributable to owners of parent For the three months ended November 30, 2020 24,649,711 21,111,613 3,538,098 2,106,618 1,431,479 9,137 7 – 1,500 131,913 113,849 134,561 101,275 492,245 150,397 30,656 42,256 223,310 1,700,415 23,084 – 23,084 1,723,499 604,480 1,119,019 94,343 1,024,676 (Thousand yen) For the three months ended November 30, 2021 21,583,659 17,908,354 3,675,304 2,176,829 1,498,475 8,753 24,188 84,683 3,950 20,137 61 – 63,872 205,646 108,761 37,060 13,525 159,347 1,544,774 – 27,154 27,154 1,571,929 567,092 1,004,837 16,260 988,576 3 Quarterly Consolidated Statements of Comprehensive Income Three Months Ended November 30 Profit Other comprehensive income Valuation difference on available-for-sale securities Foreign currency translation adjustment 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 For the three months ended November 30, 2020 1,119,019 (13,925) 7,918 3,631 (2,374) 1,116,644 1,022,301 (Thousand yen) For the three months ended November 30, 2021 1,004,837 70,110 44,214 2,867 117,191 1,122,029 1,105,768 94,343 16,260 4