イー・ギャランティ（8771） – [Summary]Consolidated Financial Results for the Nine Months Ended December 31, 2021 [Japanese GAAP]

Note:ThisdocumentisatranslationofapartoftheoriginalJapaneseversionandprovidedforreferencepurposesonly.IntheeventofanydiscrepancybetweentheJapaneseoriginalandthisEnglishtranslation,theJapaneseoriginalshallprevail.Consolidated Financial Resultsfor the Nine Months Ended December 31, 2021[Japanese GAAP]January 28, 2022Company name: eGuarantee,Inc.Stock exchange listing: TokyoCode number: 8771URL: https://www.eguarantee.co.jp/Representative: Masanori EtoContact: Nozomu MuraiPhone: 03-6327-3609Scheduled date of filing quarterly securities report: February 10, 2022Scheduled date of commencing dividend payments: -Availability of supplementary briefing material on quarterly financial results: NoSchedule of quarterly financial results briefing session: NoPresident and Chief Executive OfficerDirector, General Manager of Corporate Administration Dept.(Amounts of less than one million yen are rounded down)1. Consolidated Financial Results for the Nine Months Ended December 31, 2021 (April 01, 2021 to December 31, 2021)(1) Consolidated Operating Results(% indicates changes from the previous corresponding period.)Nine months endedDecember 31, 2021December 31, 2020(Note) Comprehensive income:Net salesOperating profitOrdinary profitMillion yen5,8645,297%10.720.0Million yen2,8192,287%23.214.8Million yen2,8112,300%22.214.2Profit attributable toowners of parentMillion yen1,8401,495%23.1(15.6)Nine months ended December 31, 2021:Nine months ended December 31, 2020:¥¥1,977 million1,547 million[[27.8%](16.0) %]Basic earningsper shareDiluted earnings pershareYen39.6133.93Yen38.3531.81Nine months endedDecember 31, 2021December 31, 2020(2) Consolidated Financial PositionTotal assetsNet assetsCapital adequacy ratioNet assets per shareAs ofDecember 31, 2021March 31, 2021(Reference) Equity: As of December 31, 2021:Million yen23,58922,570As of March 31, 2021:Million yen18,80117,186¥¥17,466 million15,876 million%74.070.3Yen373.70347.19　2. DividendsFiscal year ended March 31, 2021Fiscal year ending March 31, 2022Fiscal year ending March 31, 2022(Forecast)Annual dividends1stquarter-end2ndquarter-end3rdquarter-endYear-endTotalYen–Yen0.000.00Yen–Yen22.00Yen22.0022.0022.00(Note) Revision to the forecast for dividends announced most recently:(Note) Breakdown of the 3rd quarter dividend for the fiscal year ending March 31, 2022 :NoCommemorative dividendSpecial dividend- yen- yen3. Consolidated Financial Results Forecast for the Fiscal Year Ending March 31, 2022(April 01, 2021 to March 31, 2022)Net salesOperating profit%Full year20.4(Note) Revision to the financial results forecast announced most recently:Million yen8,500Million yen3,720%18.1Million yen3,750%20.6No(% indicates changes from the previous corresponding period.)Basic earningsper shareOrdinary profitProfit attributable toowners of parentMillion yen2,400%19.8Yen52.48* Notes:(1) Changes in significant subsidiaries during the nine months ended December 31, 2021(changes in specified subsidiaries resulting in changes in scope of consolidation):NewExclusion:(Company name:(Company name:–No))(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: Yes2) 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):December 31, 2021:March 31, 2021:46,742,200 shares45,729,800 shares2) Total number of treasury shares at the end of the period:December 31, 2021:March 31, 2021:1,434 shares1,414 shares3) Average number of shares during the period:Nine months ended December 31, 2021:Nine months ended December 31, 2020:46,462,899 shares44,072,310 shares(5) Guarantee liabilities for guarantee services against sales creditGuarantee liabilities for guarantee services against sales credit 546.9 billion yen　Quarterly Consolidated Financial StatementsQuarterly Consolidated Balance SheetsAs of March 31,2021As of December 31,2021(Thousand yen)AssetsCurrent assetsCash and depositsAccounts receivable – tradeSecuritiesPrepaid expensesAccounts receivable – otherOtherTotal current assetsNon-current assetsProperty, plant and equipmentIntangible assetsInvestments and other assetsInvestment securitiesDeferred tax assetsOtherTotal investments and other assetsTotal non-current assetsTotal assetsLiabilitiesCurrent liabilitiesAccounts payable – tradeIncome taxes payableAdvances receivedProvision for settlementProvision for bonusesDeposits receivedOtherTotal current liabilitiesNon-current liabilitiesTotal liabilitiesNet assetsShareholders’ equityShare capitalCapital surplusRetained earningsTreasury sharesTotal shareholders’ equityShare acquisition rightsNon-controlling interestsTotal net assetsTotal liabilities and net assetsLong-term accounts payable – otherTotal non-current liabilities　16,056,24865,437-793,53963,981106,60917,085,8161,385,945111,1783,426,737233,829326,9643,987,5315,484,65522,570,4719,932934,7503,664,750342,711150,00031,943135,0215,269,109115,282115,2825,384,3923,097,6522,507,65210,272,144(824)15,876,626147,9961,161,45617,186,07922,570,47115,551,32470,9601,200,0001,123,12446,650123,21918,115,2781,384,754120,8783,426,737233,829307,7593,968,3265,473,95823,589,23718,367348,1653,579,664422,19983,76053,441166,9074,672,506115,282115,2824,787,7883,475,7262,885,72611,106,372(877)17,466,948140,6031,193,89618,801,44823,589,237Quarterly Consolidated Statements of Income and Comprehensive IncomeQuarterly Consolidated Statements of Income (For the nine months)For the nine monthsended December 31,2020For the nine monthsended December 31,2021(Thousand yen)Net salesCost of salesGross profitSelling, general and administrative expensesOperating profitNon-operating incomeInterest incomeOtherTotal non-operating incomeNon-operating expensesShare of loss of entities accounted for using equitymethodOtherTotal non-operating expensesOrdinary profitExtraordinary lossesLoss on retirement of non-current assetsLoss on valuation of investment securitiesTotal extraordinary lossesProfit before income taxesIncome taxesProfitProfit attributable to non-controlling interestsProfit attributable to owners of parent5,297,1731,344,5383,952,6341,664,6962,287,93814,7392,79617,5354,832-4,8322,300,64110049,99950,1002,250,541703,4471,547,09351,9131,495,1795,864,1371,272,1884,591,9481,772,8382,819,1109,4601,31410,77418,0203118,0512,811,833385-3852,811,447833,9641,977,482137,2311,840,251　Quarterly Consolidated Statements of Comprehensive Income (For the nine months)ProfitComprehensive incomeComprehensive income attributable toComprehensive income attributable to owners ofparentComprehensive income attributable to non-controllinginterestsFor the nine monthsended December 31,2020For the nine monthsended December 31,2021(Thousand yen)1,547,0931,547,0931,495,17951,9131,977,4821,977,4821,840,251137,231