日神グループホールディングス（8881） – [Delayed] Summary of Consolidated Financial Results for the Nine Months Ended December 31, 2021 (Based on Japanese GAAP)

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) NISSHIN GROUP HOLDINGS Company, Limited Company name: Stock exchange listing: Tokyo Stock code: Representative: 8881 Representative Director and President URL https://www.nisshin-hd.co.jp/ Yukiyoshi Tsutsumi Inquiries: Representative Director and Senior Managing Director Hideki Kuroiwa TEL 03-5360-2016 February 4, 2022Scheduled date to file Quarterly Securities Report: Scheduled date to commence dividend payments: Preparation of supplementary material on quarterly financial results: No Yes Holding of quarterly financial results meeting: February 10, 2022 – (for analysts) 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 45,981 55,050 % Millions of yen 1,364 3,129 (16.5)0.4 % Millions of yen 1,213 2,918 (56.4)(2.0)% Millions of yen 731 1,928 (58.4)0.1 % (62.1)(25.3)(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 15.62 41.11 Yen – – Total assets Net assets Equity ratio Net assets per share Millions of yen 111,872 107,461 Millions of yen 61,336 61,566 % 54.7 57.2 Yen 1,310.65 1,309.64 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 18.00 22.00 Yen 18.00 22.00 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 83,000 % Millions of yen 5,300 2.7 % Millions of yen 5,000 0.6 % Millions of yen 3,400 (0.1)% (0.7)Yen 72.54 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) No Yes No No No As of December 31, 2021 46,951,260 shares As of March 31, 2021 46,951,260 shares Number of treasury shares at the end of the period As of December 31, 2021 219,232 shares As of March 31, 2021 45,632 shares Average number of shares during the period (cumulative from the beginning of the fiscal year) Nine months ended December 31, 2021 46,820,502 shares Nine months ended December 31, 2020 46,905,662 shares 2 As of March 31, 2021 As of December 31, 2021 (Thousands of yen) Quarterly consolidated financial statements Consolidated balance sheets Assets Current assets Cash and deposits Notes receivable, accounts receivable from completed construction contracts and other Electronically recorded monetary claims – operating Real estate for sale Costs on real estate business Costs on construction contracts in progress Merchandise Short-term loans receivable Accounts receivable – other Other Allowance for doubtful accounts Total current assets Non-current assets Property, plant and equipment Intangible assets Investments and other assets Total non-current assets Total assets 57,874,450 11,388,596 311,840 5,925,878 14,360,079 131,391 3,837 14,320 93,978 1,008,102 (72,529) 91,039,946 11,397,649 94,073 4,929,991 16,421,714 107,461,660 47,065,273 17,078,825 121,550 3,364,324 26,069,406 15,921 3,452 11,190 760,957 1,552,225 (70,790) 95,972,335 11,334,643 81,626 4,483,670 15,899,940 111,872,276 3 As of March 31, 2021 As of December 31, 2021 (Thousands of yen) Liabilities Current liabilities Notes payable, accounts payable for construction contracts and other Electronically recorded obligations – operating Short-term borrowings Current portion of bonds payable Income taxes payable Provisions Provision for bonuses Provision for warranties for completed construction Provision for loss on construction contracts Provision for shareholder benefit program Other Total current liabilities Non-current liabilities Bonds payable Long-term borrowings Provisions Provision for retirement benefits for directors (and other officers) Provision for loss on guarantees Provision for share awards for directors (and other officers) Retirement benefit liability Other Total non-current liabilities Total liabilities 5,037,443 4,605,403 14,513,961 88,000 985,486 455,121 174,904 – 31,993 3,000,845 28,893,158 400,000 13,890,208 590,970 3,102 – 1,744,039 373,421 17,001,742 45,894,900 4,676,273 4,484,940 13,989,571 88,000 41,356 186,905 200,377 12,607 – 3,586,891 27,266,922 356,000 20,817,587 – 2,852 14,588 1,681,355 396,094 23,268,477 50,535,399 4 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 Remeasurements of defined benefit plans Total accumulated other comprehensive income Non-controlling interests Total net assets Total liabilities and net assets 10,111,411 427,432 50,698,293 (25,395) 61,211,742 222,660 (4,738) 217,922 137,095 61,566,759 107,461,660 10,111,411 425,478 50,625,087 (112,694) 61,049,282 201,619 (1,184) 200,434 87,158 61,336,876 111,872,276 5Consolidated statements of income (cumulative) and consolidated statements of comprehensive income (cumulative) Consolidated statements of income (cumulative) (Thousands of yen) Nine months ended December 31, 2020 Nine months ended December 31, 2021 55,050,608 46,611,575 8,439,033 5,309,508 3,129,524 11,362 13,334 – 16,040 273 – 3,808 56,187 101,006 288,031 17,546 6,740 312,317 92,455 92,455 67,445 93,967 65,144 – 226,557 2,784,110 683,828 169,759 853,588 1,930,521 1,846 1,928,675 45,981,773 39,521,647 6,460,125 5,095,882 1,364,243 1,228 15,452 28,905 14,999 250 8,323 20,123 64,956 154,238 276,718 3,824 24,449 304,992 27,440 27,440 – 13,680 – 120,165 133,845 1,107,084 231,079 149,575 380,654 726,429 (5,349) 731,778 2,918,212 1,213,489 Selling, general and administrative expenses Net sales Cost of sales Gross profit Operating profit Non-operating income Interest income Dividend income Gain on sale of securities Reversal of allowance for doubtful accounts Reversal of provision for loss on guarantees Reversal of allowance for Shareholder benefit Insurance return Other Total non-operating income Non-operating expenses Interest expenses Commission expenses Other Total non-operating expenses Ordinary profit 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 Loss on liquidation of subsidiaries and associates Loss on valuation of shares of subsidiaries and associates 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 6Consolidated statements of comprehensive income (cumulative) (Thousands of yen) Nine months ended December 31, 2020 Nine months ended December 31, 2021 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 1,930,521 24,927 51,742 40,276 116,947 2,047,469 2,045,679 1,789 726,429 (21,041) – 3,553 (17,487) 708,941 714,290 (5,349) 7