ＦＰＧ（7148） – Notification of Revisions to the Financial Results Forecast and Dividend Forecast for the Fiscal Year Ending September 30, 2022

January 31, 2022 Company: Representative: Hisanaga Tanimura, CEO & Founder Financial Products Group Co., Ltd. (Code 7148 on the First Section of the Tokyo Stock Exchange) Inquiries: Hiroshi Sakurai, Executive Officer and General Manager, Corporate Planning Dept. (TEL. +81-3-5288-5691) Notification of Revisions to the Financial Results Forecast and Dividend Forecast for the Fiscal Year Ending September 30, 2022 Financial Products Group Co., Ltd. (FPG) has revised its financial results and dividend forecasts for the fiscal year ending September 30, 2022, previously announced on October 29, 2021, based on the latest business performance trends. 1. Revision to the financial results forecast Revision to the consolidated financial results forecast for the first half of the fiscal year ending September 30, 2022 (From October 1, 2021 to March 31, 2022) (Millions of yen) Net sales Operating income Ordinary income Profit attributable to owners of parent Net income per share Previous forecast (A) Revised forecast (B) Change (B − A) Rate of change (%) (Reference) Results for the first half of FY2021 24,225 27,000 2,775 11.5 8,657 2,070 4,400 2,330 112.6 3,614 2,120 4,500 2,380 112.3 3,226 1,400 16.39 yen 3,100 36.30 yen 1,700 121.4 2,168 25.40 yen Note: Effective from the beginning of the fiscal year ending September 30, 2022, FPG has applied the “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29). As a result, the accounting method used for sales of real estate fractional ownership investment products in the Real Estate Fund Business has changed from recording relevant company profit (service fees) as net sales to recording relevant sales volume as net sales. This change in the method of recording net sales has no impact on profits. The net sales above for the first half of FY2021 are from before the application of the Accounting Standard for Revenue Recognition. If the same method were used for sales in the Real Estate Fund Business, net sales (consolidated) would be 18,569 million yen. 1 Revision to the consolidated financial results forecast for the fiscal year ending September 30, 2022 (From October 1, 2021 to September 30, 2022) (Millions of yen) Net sales Operating income Ordinary income Profit attributable to owners of parent Net income per share Previous forecast (A) Revised forecast (B) Change (B − A) Rate of change (%) (Reference) Results for the FY2021 41,000 44,000 3,000 7.3 14,924 5,400 7,800 2,400 44.4 5,233 5,600 8,000 2,400 42.9 5,148 3,700 43.32 yen 5,400 63.23 yen 1,700 45.9 2,946 34.51 yen Note: As with the first half results, the above sales figures for FY2021 are from before the application of the Accounting Standard for Revenue Recognition. If the same method were used for sales in the Real Estate Fund Business, net sales (consolidated) would be 33,584 million yen. Reason for revision First half of the fiscal year ending September 30, 2022, and the fiscal year ending September 30, 2022 Thanks to the remarkable recovery from the impact of COVID-19 in the Leasing Fund Business, FPG expects to achieve a significant increase in net sales and profits compared to the initial first half forecast. Meanwhile, business continues to grow in the Real Estate Fund Business due to expanding sales channels and increased product recognition. In light of the above, FPG has decided to revise the forecast upward for the first half of the fiscal year ending September 30, 2022, as well as the full year forecast for the fiscal year ending September 30, 2022. 2. Revision to the dividend forecast Previous forecast (Announced on Oct. 29, 2021) Revised forecast Results for the fiscal year ending September 30, 2022 Results for the fiscal year ended September 30, 2021 Reason for revision End of second quarter End of fiscal year Total Annual dividend per share Payout ratio (consolidated) 0.00 yen 0.00 yen 22.00 yen 22.00 yen 32.00 yen 32.00 yen 50.8 % 50.6 % 0.00 yen 18.50 yen 18.50 yen 53.6 % With our basic policy concerning shareholder returns being to provide continuous and stable dividends to shareholders while securing the internal reserves necessary for sustainable growth and increased corporate value, we have set a dividend payout ratio of 50% for the full year as our target. Based on this policy, FPG has decided to revise the dividend forecast to 32.0 yen per share in accordance with the upward revision to the financial results forecast for the fiscal year ending September 30, 2022. Note: The above forecasts are based on judgments made in accordance with currently available information at the time of the announcement. Actual results and dividend may vary depending on various factors. 2