山田コンサルティンググループ（4792） – [Delayed] Summary of Consolidated Financial Results for the Nine Months Ended December 31,2021（Based on Japanese GAAP）

Company name: Stock exchange listing: Tokyo Stock code: Representative: 4792 President 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) YAMADA Consulting Group Co.,Ltd. February 4, 2022URL https://www.yamada-cg.co.jp Keisaku Masuda Inquiries: Director and General Manager of Administration Department Hideji Shuto TEL 03-6212-2500 Scheduled date to file Quarterly Securities Report: Scheduled date to commence dividend payments: February 10, 2022 – Preparation of supplementary material on quarterly financial results: No Holding of quarterly financial results meeting: No 1. Consolidated financial results for the nine months ended December 31, 2021 (from April 1, 2021 to December 31, 2021) (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 9,597 8,708 10.2 (6.1)1,321 105.9 (44.8)641 1,336 123.9 (48.3)596 % Millions of yen % Millions of yen % Millions of yen % 899 425.6 (77.0)171 (Amounts less than one million yen are rounded down)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 47.29 9.00 Yen – 9.00 Total assets Net assets Equity ratio Millions of yen 16,486 16,892 Millions of yen 12,925 12,733 % 77.3 74.4 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 15.00 18.00 Yen – – Yen 22.00 19.00 Yen 37.00 37.00 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 14,100 % Millions of yen 2,100 (7.9)% Millions of yen 2,100 (6.7)% Millions of yen 1,400 (9.5)% 0.4 Yen 73.64 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: No (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) Yes Yes No No No As of December 31, 2021 19,896,000 shares As of March 31, 2021 19,896,000 shares Number of treasury shares at the end of the period As of December 31, 2021 882,189 shares As of March 31, 2021 895,090 shares Average number of shares during the period (cumulative from the beginning of the fiscal year) Nine months ended December 31, 2021 19,008,323 shares Nine months ended December 31, 2020 19,000,350 shares 2Quarterly consolidated financial statements Consolidated balance sheets As of March 31, 2021 As of December 31, 2021 (Thousands of yen) 10,391,915 1,164,854 2,194,889 100,935 116 432,609 (44,923) 14,240,397 450,478 514 157,458 157,972 687,960 643,902 225,213 486,766 2,043,843 2,652,294 16,892,691 269,725 2,000,000 503,980 130,540 1,175,377 4,079,624 12,082 67,931 80,014 4,159,638 8,218,841 983,394 4,415,815 103,231 116 382,132 (46,643) 14,056,888 474,555 428 127,616 128,045 715,343 608,222 36,115 466,854 1,826,536 2,429,137 16,486,025 237,558 2,000,000 218,342 – 1,024,634 3,480,535 17,315 62,704 80,020 3,560,555 Assets Current assets Cash and deposits Notes and accounts receivable – trade Operational investment securities Merchandise and finished goods Raw materials and supplies Other Allowance for doubtful accounts Total current assets Non-current assets Property, plant and equipment Intangible assets Goodwill Other Total intangible assets Investments and other assets Investment securities Leasehold and guarantee deposits Deferred tax assets Other Total investments and other assets Total non-current assets Total assets Liabilities Current liabilities Notes and accounts payable – trade Short-term borrowings Income taxes payable Provision for bonuses Other Total current liabilities Non-current liabilities Deferred tax liabilities 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 Total accumulated other comprehensive income Share acquisition rights Non-controlling interests Total net assets Total liabilities and net assets 1,599,538 1,526,001 9,944,451 (523,772) 12,546,218 19,211 12,330 31,542 30,919 124,372 12,733,052 16,892,691 1,599,538 1,533,907 10,083,245 (516,223) 12,700,467 9,062 39,724 48,786 35,249 140,965 12,925,469 16,486,025 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) 8,708,304 1,249,548 7,458,755 6,816,891 641,864 11,892 – 12,172 17,087 41,152 4,244 5,142 40,673 17,946 18,018 86,026 596,990 46,379 2,285 300,000 348,665 248,325 92,379 (11,559) 80,819 167,505 (3,533) 171,038 9,597,137 1,168,511 8,428,626 7,106,944 1,321,682 12,948 27,034 2,361 5,971 48,316 4,961 2,191 – 17,749 8,182 33,085 – – – – 1,336,912 1,336,912 214,795 203,026 417,822 919,090 20,027 899,062 Selling, general and administrative expenses Net sales Cost of sales Gross profit Operating profit Non-operating income Interest income Foreign exchange gains Subsidy income Other Total non-operating income Non-operating expenses Interest expenses Loss on investments in investment partnerships Foreign exchange losses Commission expenses Other Total non-operating expenses Ordinary profit Extraordinary losses Loss on valuation of investment securities Loss on retirement of non-current assets Special executive bonuses Total extraordinary losses Profit before income taxes Income taxes – current Income taxes – deferred Total income taxes Profit Profit (loss) attributable to non-controlling interests Profit attributable to owners of parent 5Consolidated statements of comprehensive income (cumulative) Nine months ended December 31, 2020 Nine months ended December 31, 2021 (Thousands of yen) Profit Other comprehensive income Valuation difference on available-for-sale securities Foreign currency translation adjustment Total other comprehensive income Comprehensive income Comprehensive income attributable to Comprehensive income attributable to owners of parent Comprehensive income attributable to non-controlling interests 167,505 2,379 (3,433) (1,053) 166,451 168,697 (2,246) 919,090 (10,149) 25,051 14,901 933,991 916,307 17,684 6Consolidated statements of cash flows (Thousands of yen) Nine months ended December 31, 2020 Nine months ended December 31, 2021 Cash flows from operating activities Profit before income taxes Depreciation Amortization of goodwill Increase (decrease) in provision for bonuses Interest and dividend income Interest expenses Foreign exchange losses (gains) Special executive bonuses Loss (gain) on investments in investment partnerships Decrease (increase) in investment securities for sale Loss (gain) on valuation of investment securities Loss on retirement of non-current assets Decrease (increase) in trade receivables Decrease (increase) in inventories Increase (decrease) in trade payables Decrease (increase) in other assets Increase (decrease) in other liabilities Subtotal Interest and dividends received Interest paid Payments for special executive bonuses Income taxes paid Net cash provided by (used in) operating activities Cash flows from investing activities Purchase of property, plant and equipment Purchase of intangible assets Purchase of investment securities toushiyuukasyoukennkaranobunnpai Payments of leasehold and guarantee deposits Proceeds from refund of leasehold and guarantee deposits Net cash provided by (used in) investing activities Cash flows from financing activities Increase (decrease) in short-term borrowings Proceeds from received an investment to non-controlling shareholders Proceeds from disposal of treasury shares Purchase of treasury shares Dividends paid the amount of payment of the dividend to non-controlling shareholders Other, net Net cash provided by (used in) financing activities Effect of exchange rate change on cash and cash equivalents Net increase (decrease) in cash and cash equivalents Cash and cash equivalents at beginning of period Cash and cash equivalents at end of period 7 248,325 100,527 85 (135,938) (11,892) 4,244 40,673 300,000 5,142 85,662 46,379 2,285 630,909 (6,631) (62,158) 79,985 (542,283) 785,316 9,318 (3,280) (300,000) (794,963) (303,609) (73,458) (18,149) (50,907) 4,326 (65,970) 3,107 (201,052) 1,500,000 1,950 2,881 (55) (711,532) (11,729) 7,741 789,255 (12,242) 272,350 6,055,915 6,328,265 1,336,912 105,348 85 (130,540) (12,948) 4,961 (27,034) – 2,191 (2,220,926) – – 181,460 (2,296) (32,166) 68,702 (297,069) (1,023,319) 9,961 (5,779) – (386,158) (1,405,295) (44,568) (92) (22,977) 275 (6,322) 51,365 (22,320) – – 22,791 – (760,268) (23,881) (12,571) (773,930) 26,654 (2,174,891) 10,195,034 8,020,142