寿スピリッツ（2222） – [Delayed] Summary of Consolidated Financial Results for the Nine Months Ended December 31, 2021

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 December 31, 2021 (Based on Japanese GAAP) Company name: Stock exchange listing: Tokyo Kotobuki Spirits Co., Ltd. Stock code: Representative: 2222 PRESIDENT URL https://www.kotobukispirits.co.jp/ Inquiries: Scheduled date to file Quarterly Securities Report: Managing Director, Corporate Planning Scheduled date to commence dividend payments: Preparation of supplementary material on quarterly financial results: Yes – Seigo Kawagoe Shinji Matsumoto February 14, 2022 February 3, 2022TEL 0859-22-7477 Holding of quarterly financial results meeting: 1. Consolidated financial results for the nine months ended December 31, 2021 (from April 1, 2021 to December 31, 2021) No (Amounts less than one million yen are rounded down)(1) Consolidated operating results (cumulative) Net sales Operating profit Percentages indicate year-on-year changesProfit attributable to owners of parent Ordinary profit Nine months ended December 31, 2021 Nine months ended December 31, 2020 Millions of yen 22,921 16,306 % Millions of yen 860 (2,307) 40.6 (54.3)% Millions of yen 2,216 – (302)– % Millions of yen 1,477 – (174) – % – – Nine months ended December 31, 2021 Nine months ended December 31, 2020 (2) Consolidated financial position As of December 31, 2021 As of March 31, 2021 2. Cash dividends Earnings per share Diluted earnings per share Yen 47.47 (5.60)Yen – – Total assets Net assets Equity ratio Net assets per share Millions of yen 27,250 25,052 Millions of yen 19,878 19,341 % 72.9 77.2 1st quarter-end 2nd quarter-end 3rd quarter-end Fiscal year-end Total Annual dividends per share Year ended March 31, 2021 Year ending March 31, 2022 Year ending March 31, 2022 (Forecast) Yen – – Yen 0.00 0.00 Yen – – Yen 30.00 30.00 3. Forecast of consolidated financial results for the year ending March 31, 2022 (from April 1, 2021 to March 31, 2022) Net sales Operating profit Ordinary profit Percentages indicate year-on-year changesProfit attributable to owners of parent Earnings per share Full year Millions of yen 30,700 % Millions of yen 150 32.3 % Millions of yen 1,450 – % Millions of yen 947 – % – Yen 30.43 Yen 638.78 621.53 Yen 30.00 30.00 14. Notes (1) Changes in significant subsidiaries during the nine months ended December 31, 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: Yes (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 Yes No No No As of December 31, 2021 31,121,520 shares As of March 31, 2021 31,121,520 shares Number of treasury shares at the end of the period As of December 31, 2021 2,208 shares As of March 31, 2021 2,164 shares Average number of shares during the period (cumulative from the beginning of the fiscal year) Nine months ended December 31, 2021 31,119,325 shares Nine months ended December 31, 2020 31,119,548 shares 2Quarterly consolidated financial statements Consolidated balance sheets As of March 31, 2021 As of December 31, 2021 (Thousands of yen) 7,309,405 2,889,677 861,540 61,368 580,020 913,470 (667) 12,614,813 4,268,125 2,410,815 349,125 2,887,139 10,587 2,312 9,928,103 151,437 2,373,437 (15,507) 2,357,930 12,437,470 25,052,283 838,006 239,880 668,485 99,040 697,316 8,675 525,578 3,076,980 725,860 1,711,820 195,874 2,633,554 5,710,534 7,558,377 5,571,745 1,305,540 53,961 627,352 263,603 (246) 15,380,332 4,063,513 2,124,059 322,452 2,860,362 8,755 2,434 9,381,575 143,598 2,360,306 (15,507) 2,344,799 11,869,972 27,250,304 1,463,373 251,300 1,180,366 674,221 345,392 – 914,592 4,829,244 545,950 1,802,367 194,414 2,542,731 7,371,975 Assets Current assets Cash and deposits Notes and accounts receivable – trade Merchandise and finished goods Work in process Raw materials and supplies Other Allowance for doubtful accounts Total current assets Non-current assets Property, plant and equipment Buildings and structures, net Machinery, equipment and vehicles, net Tools, furniture and fixtures, net Land Leased assets, net Construction in progress 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 Liabilities Current liabilities Notes and accounts payable – trade Current portion of long-term borrowings Accounts payable – other Income taxes payable Provision for bonuses Provision for point card certificates Other Total current liabilities Non-current liabilities Long-term borrowings Retirement benefit liability Other Total non-current liabilities Total liabilities 3 As of March 31, 2021 As of December 31, 2021 (Thousands 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 Foreign currency translation adjustment Remeasurements of defined benefit plans Total accumulated other comprehensive income Total net assets Total liabilities and net assets 1,217,800 1,323,161 16,841,423 (3,852) 19,378,532 (20) (23,868) (12,895) (36,783) 19,341,749 25,052,283 1,217,800 1,323,161 17,361,378 (4,158) 19,898,181 5,889 (17,032) (8,709) (19,852) 19,878,329 27,250,304 4Consolidated statements of income (cumulative) and consolidated statements of comprehensive income (cumulative) Consolidated statements of income (cumulative) Nine months ended December 31, 2020 Nine months ended December 31, 2021 (Thousands of yen) 16,306,411 8,361,106 7,945,305 10,252,568 (2,307,263) 54 4,003 33,975 1,869,592 106,021 2,013,645 721 8,362 9,083 7,782 7,782 5 9,848 7,143 16,996 (311,915) (137,713) (174,202) (174,202) 22,921,465 10,495,408 12,426,057 11,565,576 860,481 94 4,197 39,983 1,281,646 39,512 1,365,432 902 8,209 9,111 383 383 2,795 4,200 26,777 33,772 2,183,413 706,056 1,477,357 1,477,357 (302,701) 2,216,802 Selling, general and administrative expenses Net sales Cost of sales Gross profit Operating profit (loss) Non-operating income Interest income Dividend income Rental income from land and buildings Subsidy income Other Total non-operating income Non-operating expenses Interest expenses Other Total non-operating expenses Ordinary profit (loss) Extraordinary income Gain on sale of non-current assets Total extraordinary income Extraordinary losses Loss on sale of non-current assets Loss on retirement of non-current assets Impairment losses Total extraordinary losses Profit (loss) before income taxes Income taxes Profit (loss) Profit (loss) attributable to owners of parent 5Consolidated statements of comprehensive income (cumulative) (Thousands of yen) Nine months ended December 31, 2020 Nine months ended December 31, 2021 Profit (loss) 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 (174,202) (1,218) (16,832) 4,845 (13,205) (187,407) (187,407) 1,477,357 5,909 6,836 4,186 16,931 1,494,288 1,494,288 6