サイバーリンクス（3683） – [Updated][Delayed][Summary]Consolidated Financial Results for the Fiscal Year ended December 31, 2021

Consolidated Financial Results for the Fiscal Year ended December 31, 2021 [Japanese GAAP] February 14, 2022 Company name: Listing: Code number: URL: Representative: Contact: Cyberlinks Co., Ltd. Tokyo Stock Exchange, First Section 3683 https://www.cyber-l.co.jp/ Tsuneo Murakami President Takayuki Torii, General Administration Manager Tel: +81-(0)50-3500-2797 Scheduled date of Ordinary General Meeting of Shareholders: March 29, 2022 March 30, 2022 Scheduled date of filing of Annual Report: March 30, 2022 Scheduled date of dividend payment Yes Preparation of supplementary materials for annual financial results: Holding of annual financial results meeting: Yes (for institutional investors and analysts) 1. Consolidated Financial Results for the Fiscal Year Ended December 31, 2021（January 1, 2021 to December 31, (Amounts of less than one million yen are rounded down.) 2021） (1) Consolidated Operating Results (cumulative) (Percentages indicate rates of year-on-year change) Net sales Operating profit Ordinary profit Fiscal year ended December 31, 2021 December 31, 2020 Million yen 13,241 12,777 % 3.6 22.3 Million yen 945 924 % 2.2 105.5 Million yen 958 951 % 0.7 106.4 (Note) Comprehensive income: For the Year ended December 31, 2021: ¥645 million (up 0.1% year on year) For the Year ended December 31, 2020: ¥644 million (up 130.0% year on year) Profit attributable to owners of parent Million yen 645 644 % 0.1 130.0 Basic earnings per share Diluted earnings per share Return on equity Ratio of ordinary profit to total assets Ratio of operating profit to net sales Fiscal year ended December 31, 2021 December 31, 2020 Yen 61.05 60.91 (Note) The Company conducted a 2-for-1 stock split of common stock on January 1, 2021. Basic earnings per share and diluted earnings per share are calculated based on the assumption that the stock split was conducted at the beginning of the previous fiscal year. Yen 62.55 62.43 % 12.5 13.7 % 7.1 7.2 % 9.7 9.7 (2) Consolidated Financial Position Total assets Net assets Equity ratio Net assets per share As of December 31, 2021 As of December 31, 2020 Million yen 9,682 10,053 Million yen 5,418 5,047 % 55.1 49.5 Yen 516.32 482.28 (Reference) Shareholders’ equity: As of December 31, 2021: ¥5,340 million As of December 31, 2020: ¥4,978 million (Note) The Company conducted a 2-for-1 stock split of common stock on January 1, 2021. Net assets per share is calculated based on the assumption that the stock split was conducted at the beginning of the previous fiscal year. ―1― Cash and cash equivalents at end of period Million yen 2,552 1,863 Cash flows from operating activities Cash flows from investing activities Cash flows from financing activities Million yen 1,964 740 Million yen (685) 333 Million yen (591) (595) (3) Consolidated Cash Flows Fiscal year ended December 31, 2021 December 31, 2020 2. Dividends Annual dividends 1st quarter-end 2nd quarter-end 3rd quarter-end Year- end Total Total cash dividends (Total) Payout ratio (consolidated) Ratio of dividends to net assets (consolidated) Yen Yen Yen Yen Yen － 0.00 Fiscal year ended December 31, 2020 Fiscal year ended December 31, 2021 Fiscal year ending December 31, 2022 (Forecast) (Note) The Company conducted a 2-for-1 stock split of common stock on January 1, 2021, and the actual dividend 20.00 12.00 13.00 20.00 12.00 13.00 0.00 0.00 16.0 19.2 103 124 － － － － － － % Million yen % 2.2 2.4 amount prior to the stock split is shown for the fiscal year ended December 31, 2020. 3. Consolidated Financial Results Forecast for the Fiscal Year Ending December 31, 2022 (January 1, 2022 to December 31, 2022) Net sales Operating profit (Percentages indicate rates of year-on-year change) Profit attributable to owners of parent Basic earnings per share Ordinary profit First-half Full-year Million yen 6,428 13,267 % (6.3) 0.2 Million yen 592 1,043 % 2.3 10.4 Million yen 592 1,046 % 1.5 9.1 Million yen 380 670 % (6.4) 3.8 Yen 36.74 64.78 Notes: (1) Changes in specific subsidiaries during the period (changes in specified subsidiaries resulting in a change in the scope of consolidation): None (2) Changes in accounting policies, changes in accounting estimates, and retrospective restatement 1) Changes in accounting policies due to the revision of accounting standards: None 2) Changes in accounting policies other than 1): None 3) Changes in accounting estimates: None 4) Retrospective restatement: None (3) Total number of issued shares (common stock) 1) Total number of issued shares at the end of the period (including treasury shares): 2) Total number of treasury shares at the end of the period: December 31, 2021: 10,557,972 shares December 31, 2020: 10,342,772 shares December 31, 2021: 215,420 shares December 31, 2020: 19,120 shares 3) Average number of shares outstanding during the period: Fiscal year ended December 31, 2021: 10,315,961 shares Fiscal year ended December 31, 2020: 10,327,007 shares ―2― (Note) The Company conducted a 2-for-1 stock split of common stock on January 1, 2021. The total number of issued shares at the end of the period (including treasury shares), the total number of treasury shares at the end of the period, and the average number of outstanding shares during the period are calculated on the assumption that the said stock split was conducted at the beginning of the previous fiscal year. [Reference]Overview of non-consolidated financial results 1. Non-Consolidated Financial Results for the Fiscal Year Ended December 31, 2021（January 1, 2021 to December 31, 2021） (1) Non-Consolidated Operating Results (cumulative) (Percentages indicate rates of year-on-year change) Net sales Operating profit Ordinary profit Profit Fiscal year ended December 31, 2021 December 31, 2020 Million yen 10,381 10,321 % 0.6 (1.2) Million yen 875 844 % 3.6 86.9 Million yen 890 1,858 % (52.1) 301.3 Million yen 598 1,569 % (61.9) 455.4 Basic earnings per share Diluted earnings per share Fiscal year ended December 31, 2021 December 31, 2020 Yen 58.02 151.91 Yen 56.63 148.23 (Note) The Company conducted a 2-for-1 stock split of common stock on January 1, 2021. Basic earnings per share and diluted earnings per share are calculated based on the assumption that the stock split was conducted at the beginning of the previous fiscal year. (Note) Ordinary profit and profit for the fiscal year ended December 31, 2020 include dividends of 1,000,000 thousand yen from consolidated subsidiaries. (2) Non-Consolidated Financial Position Total assets Net assets Equity ratio Net assets per share As of December 31, 2021 As of December 31, 2020 Million yen 10,140 10,293 Million yen 6,298 5,974 % 61.3 57.4 Yen 601.42 572.07 (Reference) Shareholders’ equity: As of December 31, 2021: ¥6,220 million As of December 31, 2020: ¥5,905million (Note) The Company conducted a 2-for-1 stock split of common stock on January 1, 2021. Net assets per share is calculated based on the assumption that the stock split was conducted at the beginning of the previous fiscal year. * The financial statements are outside the scope of quarterly reviews by certified public accountants and auditing firms. * Explanation of the proper use of financial results forecast and other notes Disclaimer regarding forward-looking statements The forward-looking statements, including financial results forecasts, contained in this document are based on information currently available to the Company and on certain assumptions deemed to be reasonable. ―3― 2,552,640 2,306,174 318,953 85,783 384,960 9,701 239,115 (1,287) 5,896,041 2,369,105 (1,480,482) 888,623 1,399,470 55,644 1,945,992 (1,546,284) 399,708 2,743,446 374,971 120,455 9 495,436 19,000 284,631 246,399 (2,076) 547,954 3,786,837 9,682,879 Consolidated Financial Statements and Primary Notes (1) Consolidated Balance Sheet (Thousands of yen) As of December 31, 2020 As of December 31, 2021 Assets Current assets Cash and deposits Notes and accounts receivable – trade Lease receivables and investments in leases 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 Accumulated depreciation Buildings and structures, net Land Construction in progress Other Other, net Accumulated depreciation Total property, plant and equipment Intangible assets Software Software in progress Other Total intangible assets Investments and other assets Investment securities Deferred tax assets Other Allowance for doubtful accounts Total investments and other assets Total non-current assets Total assets 1,863,331 2,935,110 411,407 134,624 649,241 4,254 415,724 (2,456) 6,411,237 2,209,916 (1,466,444) 743,472 1,399,470 114,794 1,723,526 (1,445,814) 277,711 2,535,449 556,685 57,879 53 614,619 19,000 228,249 247,274 (2,129) 492,394 3,642,463 10,053,700 ―4― (Thousands of yen) As of December 31, 2020 As of December 31, 2021 Liabilities Current liabilities Accounts payable – trade Current portion of long-term borrowings Lease obligations Income taxes payable Asset retirement obligations Provision for bonuses Provision for loss on order received Other Total current liabilities Non-current liabilities Long-term borrowings Lease obligations Asset retirement obligations Other Total non-current liabilities Total liabilities Net assets Shareholders’ equity Share capital Capital surplus Retained earnings Treasury shares Total shareholders’ equity Share acquisition rights Total net assets Total liabilities and net assets 655,612 304,200 2,362 347,313 6,225 39,874 3,233 881,485 2,240,308 1,775,706 5,800 32,955 209,398 2,023,860 4,264,169 851,807 1,303,541 3,496,235 (311,505) 5,340,078 78,631 5,418,710 9,682,879 744,281 304,200 2,291 178,841 6,223 38,792 62,354 1,344,754 2,681,740 2,079,906 8,162 31,583 204,635 2,324,287 5,006,027 792,324 1,244,058 2,954,205 (11,616) 4,978,971 68,702 5,047,673 10,053,700 ―5― (2) Consolidated Statement of Income and Consolidated Statement of Comprehensive Income (Thousands of yen) Fiscal year ended December 31, 2020 Fiscal year ended December 31, 2021 Consolidated Statement of Income Selling, general and administrative expenses Net sales Cost of sales Gross profit Operating profit Non-operating income Interest income Dividend income Rental income from real estate Insurance claim income Subsidies for shop renovation etc. Other Total non-operating income Non-operating expenses Interest expenses Cost of real estate rent Other Total non-operating expenses Ordinary profit Extraordinary income Surrender value of insurance policies Other Total extraordinary income Extraordinary losses Loss on retirement of non-current assets Total extraordinary losses Profit before income taxes Income taxes – current Income taxes – deferred Total income taxes Profit Profit attributable to owners of parent 13,241,045 9,469,840 3,771,204 2,826,177 945,026 1 250 10,882 3,500 6,435 8,905 29,974 12,739 2,865 746 16,351 958,650 － 965 965 3,178 3,178 956,437 367,552 (56,381) 311,170 645,266 645,266 12,777,704 9,235,907 3,541,796 2,617,176 924,620 2 250 10,126 18,031 3,000 15,170 46,581 16,673 2,476 507 19,657 951,544 38,228 561 38,789 17,014 17,014 973,319 409,601 (81,002) 328,599 644,720 644,720 ―6― Consolidated Statement of Comprehensive Income Profit Comprehensive income (Breakdown) Comprehensive income attributable to owners of parent (Thousands of yen) Fiscal year ended December 31, 2020 Fiscal year ended December 31, 2021 644,720 644,720 644,720 645,266 645,266 645,266 ―7― Fiscal year ended December 31, 2021 (3) Consolidated Statements of Changes in Equity Fiscal year ended December 31, 2020 Shareholders’ equity Capital stock Capital surplus Retained earnings Treasury shares Total shareholders’ equity Share acquisition rights Total net assets 792,324 1,244,058 2,392,224 (5,149) 4,423,457 51,451 4,474,908 (Thousands of yen) Balance at beginning of current period Changes of items during period Issuance of new shares – exercise of share acquisition rights Dividends of surplus Profit attributable to owners of parent Purchase of treasury Shares Net changes of items other than shareholders’ equity Total changes of items during period Balance at end of current period Balance at beginning of current period Changes of items during period Issuance of new shares – exercise of share acquisition rights Dividends of surplus Profit attributable to owners of parent Purchase of treasury Shares Net changes of items other than shareholders’ equity Total changes of items during period Balance at end of current period － (82,739) 644,720 (6,467) － (82,739) 644,720 (82,739) 644,720 (6,467) (6,467) 17,251 17,251 － － 561,981 (6,467) 555,513 17,251 572,764 792,324 1,244,058 2,954,205 (11,616) 4,978.971 68,702 5,047,673 Shareholders’ equity Capital stock Capital surplus Retained earnings Treasury shares Total shareholders’ equity Share acquisition rights Total net assets 792,324 1,244,058 2,954,205 (11,616) 4,978,971 68,702 5,047,673 (Thousands of yen) 59,482 59,482 118,965 118,965 (103,236) 645,266 (103,236) 645,266 (299,888) (299,888) (103,236) 645,266 (299,888) 9,929 9,929 59,482 59,482 542,030 (299,888) 361,107 9,929 371,036 851,807 1,303,541 3,496,235 (311,505) 5,340,078 78,631 5,418,710 ―8― (4) Consolidated Statement of Cash Flows (Thousands of yen) Fiscal year ended December 31, 2020 Fiscal year ended December 31, 2021 Cash flows from operating activities Profit before income taxes Depreciation Amortization of goodwill Increase (decrease) in allowance for doubtful accounts Increase (decrease) in provision for bonuses Increase (decrease) in provision for loss on order received Interest and dividend income Real estate rent Interest expenses Surrender value of insurance policies Decrease (increase) in trade receivables Net decrease (increase) in lease receivables and investment assets Decrease (increase) in inventories Increase (decrease) in trade payables Increase (decrease) in advances received Increase (decrease) in accrued consumption taxes Increase (decrease) in deposits received Other Subtotal Interest and dividends received Interest paid Proceeds from insurance income 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 Proceeds from cancellation of insurance funds Payments for lease and guarantee deposits Proceeds from refund of leasehold and guarantee deposits Proceeds from rental of real estate for investment Other Net cash provided by (used in) investing activities 956,437 636,525 － (1,222) 1,082 (59,120) (251) (10,882) 12,739 － 628,936 92,453 307,547 (88,668) 45,481 (108,353) (203,862) (45,078) 2,163,761 250 (12,692) 3,500 (190,080) 1,964,738 (610,789) (256,224) － (12,175) 176,959 10,860 6,192 (685,176) 973,319 640,172 8,433 1,498 788 36,757 (252) (10,126) 16,673 (38,228) (852,741) 49,580 3,457 221,771 (33,561) 30,527 (97,480) 48,859 999,448 250 (16,511) 18,031 (261,192) 740,026 (222,027) (149,051) 701,927 (38,338) 42,829 10,199 (11,721) 333,817 ―9― (Thousands of yen) Fiscal year ended December 31, 2020 Fiscal year ended December 31, 2021 Cash flows from financing activities Net increase (decrease) in short-term borrowings Repayments of long-term borrowings Proceeds from issuance of shares resulting from exercise of share acquisition rights Purchase of treasury shares Dividends paid Other 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 (200,000) (304,200) － (6,467) (82,674) (2,223) (595,564) (324) 477,953 1,385,377 1,863,331 － (304,200) 118,144 (299,888) (102,929) (2,291) (591,165) 912 689,309 1,863,331 2,552,640 ―10― (5) Notes to quarterly financial statements (Notes to going concern assumptions) None to be reported. (Segment information, etc.) 1. Overview of reportable segments (1) Method of determining reportable segments The Group’s reportable segments are constituent units of the Group for which separate financial information is available and which are subject to regular review by the Board of Directors to determine the allocation of management resources and evaluate performance. The Company has established business divisions by product and service, each of which draws up comprehensive strategies for the products and services it handles and carries out business activities. Therefore, the Group consists of segments by product and service based on business divisions and subsidiaries, and has the following four reportable segments: Distribution Cloud, Government Cloud, Trust, and Mobile Network. (2) Types of products and services included in each reportable segment In the Distribution Cloud business, the Company provides services such as ERP cloud for food retailers (mainly the @rms ERP System), EDI-Platform for wholesalers (with major food wholesalers as main customers), and a product image database. In the Government Cloud business, the Company provides installation, maintenance, and operation services (e.g., for administrative information systems to local governments in Wakayama Prefecture, the southern area of Osaka Prefecture, and Nara Prefecture), as well as installation and maintenance services for disaster prevention radio systems and other communication systems. In addition, the Company provides school administration support cloud services for elementary and junior high schools and cloud services for the coordination of medical information between medical institutions throughout Japan. In the Trust Business, the Company develops easy-to-use and low-cost trust services, utilizing the growing use of My Number Card, based on accreditations as a Time Stamp Authority (TSA), Public Personal ID Authentication Service operator, and Digital Proxy Authorization Management business. In the Mobile Network business, the Company operates seven Docomo shops in Wakayama Prefecture as a secondary agent in accordance with an agency agreement concluded with CONEXIO Corporation, a primary agent of NTT Docomo, Inc. (3) Changes in reportable segments The Group reviewed the reportable segments for the IT Cloud business, which combined the distribution and government sectors, in a way that aligns the organization and business segments to better clarify the profit and loss situation and growth potential of each business segment. This change has been made as part of the implementation of the Medium-Term Management Plan, Transformation 2025, with the first year in FY2021. In addition, we newly added the Trust business as a reportable segment to focus on and promote the business as a future earnings driver. As a result, the Group now has four reportable segments. Segment information for the previous financial year has been prepared and disclosed in accordance with the new reportable segment classification. 2. Calculation method of sales, profit or loss, assets, liabilities, and other items by reportable segment Profits in reportable segments are figures for ordinary profit, and the method of accounting is generally the same as described in “Important Basic Matters for Preparation of Consolidated Financial Statements.” ―11― － － － － － 3. Information on the amount of net sales, profit or loss, assets, liabilities, and other items by reportable segment Previous consolidated fiscal year (from January 1, 2020 to December 31, 2020) Reportable segments Distribution Cloud Government Cloud Trust Mobile Network Total (Thousands of yen) Amount stated in consolidated financial statements Adjustments (Note 1) 3,762,900 6,237,760 14,498 2,762,545 12,777,704 － 12,777,704 198,032 5,101 18,870 19 222,023 (222,023) － Total 3,960,932 6,242,862 33,369 2,762,564 12,999,728 (222,023) 12,777,704 Segment profit (loss) 314,002 633,938 (78,567) 349,119 1,218,493 (266,949) 951,544 Segment assets 1,572,593 4,703,942 72,033 419,094 6,767,664 3,286,036 10,053,700 553,648 45,340 8,532 607,522 32,649 640,172 Net sales Sales to outside customers Intersegment sales and transfers Other items Depreciation & amortization Goodwill amortization Interest income Interest expenses Increase in property, plant and equipment and intangible assets 8,433 － 355 － 0 － 244,192 179,684 5,456 429,333 31,097 460,430 (Notes) 1. The following adjustments have been made. (1) Adjustments to segment profit (loss) of ¥266,949 thousand include intersegment eliminations of ¥95,462 thousand and company-wide expenses of ¥171,486 thousand that are not allocated to any reportable segment. (2) Adjustments to segment assets of ¥3,286,036 thousand are company-wide assets that are not allocated to any reportable segment. Company-wide assets mainly comprise surplus funds (cash and deposits) and head office land and buildings, which do not belong to any reportable segment. (3) The basis for allocating non-current assets to business segments differ from the basis for allocating the related depreciation. (4) Adjustments to depreciation of ¥32,649 thousand are related to company-wide assets and adjustments of ¥31,097 thousand for the increase in property, plant and equipment and intangible assets represent the increase in company-wide assets. 2. Segment liabilities are not stated as they are irrelevant to the determination of the allocation of management － － － 8,433 0 － 2 8,433 2 355 16,318 16,673 resources and evaluation of performance. ―12― Current consolidated fiscal year (from January 1, 2021 to December 31, 2021) Reportable segments Distribution Cloud Government Cloud Trust Mobile Network Total (Thousands of yen) Amount stated in consolidated financial statements Adjustments (Note 1) 494,577 96,329 143 9,292 600,343 36,181 636,525 4,021,658 6,159,691 95,203 2,964,492 13,241,045 － 13,241,045 168,872 23,014 13,809 245 205,942 (205,942) － Total 4,190,530 6,182,706 109,012 2,964,737 13,446,987 (205,942) 13,241,045 Segment profit (loss) 565,543 596,507 (349,731) 381,977 1,194,297 (235,646) 958,650 Segment assets 1,611,287 3,380,477 7,452 358,382 5,357,599 4,325,280 9,682,879 － － 287 － 0 － － － － － － － Net sales Sales to outside customers Intersegment sales and transfers Other items Depreciation & amortization Goodwill amortization Interest income Interest expenses Increase in property, plant and equipment and intangible assets 402,316 100,845 431 11,436 515,029 212,927 727,957 (Notes) 1. The following adjustments have been made. (1) Adjustments to segment profit (loss) of ¥235,646 thousand include intersegment eliminations of ¥46,498 thousand and company-wide expenses of ¥189,147 thousand that are not allocated to any reportable segment. Company-wide expenses mainly comprise general administrative expenses that do not belong to any reportable segment. (2) Adjustments to segment assets of ¥4,325,280 thousand are company-wide assets that are not allocated to any reportable segment. Company-wide assets mainly comprise surplus funds (cash and deposits) and head office land and buildings, which do not belong to any reportable segment. (3) The basis for allocating non-current assets to business segments differ from the basis for allocating the related depreciation. (4) Adjustments to depreciation of ¥36,181 thousand are related to company-wide assets and adjustments of ¥212,927 thousand to the increase in property, plant and equipment and intangible assets represent the increase in company-wide assets. 2. Segment liabilities are not stated as they are irrelevant to the determination of the allocation of management resources and evaluation of performance. － 0 － 1 － 1 287 12,451 12,739 [Related information] Previous consolidated fiscal year (from January 1, 2020 to December 31, 2020) 1. Information by product and service This information has been omitted as the same information is disclosed in the segment information. 2. Information by region (1) Net sales consolidated income statement. (2) Property, plant and equipment This information has been omitted because sales to external customers in Japan exceed 90% of net sales in the This information has been omitted as the value of property, plant and equipment located in Japan exceeds 90% of the total value of property, plant and equipment in the consolidated balance sheet. ―13― 3. Information by major customer Name of customer Net sales Relevant segment name CONEXIO Corporation 2,429,806 Mobile Network Current consolidated fiscal year (from January 1, 2021 to December 31, 2021) 1. Information by product and service This information has been omitted as the same information is disclosed in the segment information. (Thousands of yen) This information has been omitted as sales to external customers in Japan exceed 90% of net sales in the 2. Information by region (1) Net sales consolidated income statement. (2) Property, plant and equipment 3. Information by major customer This information has been omitted as the value of property, plant and equipment located in Japan exceeds 90% of the total value of property, plant and equipment in the consolidated balance sheet. Name of customer Net sales Relevant segment name CONEXIO Corporation 2,522,115 Mobile Network (Thousands of yen) [Information on impairment losses on non-current assets by reportable segment] None to be reported. [Information on amortization and unamortized balance of goodwill by reportable segment] Previous consolidated fiscal year (from January 1, 2020 to December 31, 2020) There was no balance of unamortized goodwill. Information on the amortization of goodwill has been omitted as the same information is disclosed in the segment information. Current consolidated fiscal year (from January 1, 2021 to December 31, 2021) [Information on gain on negative goodwill by reportable segment] None to be reported. None to be reported. ―14― (Per share information) Net assets per share Basic earnings per share Diluted earnings per share Previous consolidated fiscal year (January 1, 2020—December 31, 2020) Current consolidated fiscal year (January 1, 2021—December 31, 2021) (Notes) 1. The Company conducted a 2-for-1 stock split of common stock on January 1, 2021. Net assets per share, basic earnings per share, and diluted earnings per share have been calculated on the assumption that the stock split was carried out at the beginning of the previous fiscal year. 2. The basis for calculating basic earnings per share and diluted earnings per share is as follows. 482.28 yen 62.43 yen 60.91 yen 516.32 yen 62.55 yen 61.05 yen Previous consolidated fiscal year (from January 1, 2020 to December 31, 2020) Current consolidated fiscal year (from January 1, 2021 to December 31, 2021) Average number of common stock during the period 10,327,007 10,315,961 Basic earnings per share Profit attributable to owners of parent (thousand yen) Profit not attributable to common stock shareholders (thousand yen) Profit attributable to common stock shareholders of parent (thousand yen) Diluted earnings per share Adjustment of profit attributable to owners of parent (thousand yen) Increase in number of common stock (of which, number of share acquisition rights) 644,720 － 644,720 － 256,266 (256,266) 645,266 － 645,266 － 252,736 (252,736) Summary of dilutive shares not included in calculation of diluted earnings per share due to lack of dilutive effect ― 3. The basis for calculating net assets per share is as follows. Total net assets (thousand yen) 5,047,673 5,418,710 End of previous consolidated fiscal year (as of December 31, 2020) End of current consolidated fiscal year (as of December 31, 2021) Amount to be deducted from total net assets (thousand yen) (of which, share acquisition rights (thousand yen)) Net assets attributable to common stock shareholders at the end of the fiscal year (thousand yen) Number of common stock at the end of the fiscal year used to calculate net assets per share (Significant subsequent events) None to be reported. ―15― 68,702 (68,702) 78,631 (78,631) 4,978,971 5,340,078 10,323,652 10,342,552