アイ・エス・ビー（9702） – [Delayed] Summary of Consolidated Financial Results for the Three Months Ended March 31, 2022(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 Three Months Ended March 31, 2022 (Based on Japanese GAAP) April 28, 2022Company name: Stock exchange listing: Tokyo I S B CORPORATION Stock code: Representative: 9702 President URL https://www.isb.co.jp/ Kazufumi Wakao Inquiries: Director, Executive General Manager, Administrative Yoichi Takeda TEL 03-3490-1761 Headquarters Scheduled date to file Quarterly Securities Report: May 16, 2022 Scheduled date to commence dividend payments: Preparation of supplementary material on quarterly financial results: Yes – Holding of quarterly financial results meeting: 1. Consolidated financial results for the three months ended March 31, 2022 (from January 1, 2022 to March 31, 2022) 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 Three months ended March 31, 2022 Three months ended March 31, 2021 Millions of yen 7,056 6,686 % Millions of yen 695 5.5 826 5.5 % Millions of yen 697 845 (15.8)33.5 % Millions of yen 445 532 (17.5)36.1 % (16.5)65.5 Three months ended March 31, 2022 Three months ended March 31, 2021 (2) Consolidated financial position As of March 31, 2022 As of December 31, 2021 2. Cash dividends Earnings per share Diluted earnings per share Yen 39.18 47.00 Yen – – Total assets Net assets Equity ratio Millions of yen 14,485 14,361 Millions of yen 9,686 9,557 % 66.9 66.6 1st quarter-end 2nd quarter-end 3rd quarter-end Fiscal year-end Total Annual dividends per share Year ended December 31, 2021 Year ending December 31, 2022 Year ending December 31, 2022 (Forecast) Yen – – Yen 0.00 0.00 Yen – – Yen 30.00 33.00 3. Forecast of consolidated financial results for the year ending December 31, 2022 (from January 1, 2022 to December 31, 2022) Net sales Operating profit Ordinary profit Percentages indicate year-on-year changesProfit attributable to owners of parent Earnings per share Millions of yen % Millions of yen % Millions of yen % Millions of yen % Six months ending June 30, 2022 Full year 13,500 28,000 5.1 7.0 890 (12.9)910 (13.6)530 (18.3)2,070 10.7 2,130 9.8 1,240 11.7 Yen 30.00 33.00 Yen 46.64 109.13 14. Notes (1) Changes in significant subsidiaries during the three months ended March 31, 2022 (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 March 31, 2022 11,363,159 shares As of December 31, 2021 11,363,159 shares Number of treasury shares at the end of the period As of March 31, 2022 112 shares As of December 31, 2021 112 shares Average number of shares during the period (cumulative from the beginning of the fiscal year) Three months ended March 31, 2022 11,363,047 shares Three months ended March 31, 2021 11,339,792 shares 2 As of December 31, 2021 As of March 31, 2022 (Thousands of yen) 6,074,660 4,962,481 – 143,239 265,733 81,042 1,604 119,739 (35,345) 11,613,155 490,913 (295,127) 195,785 600,550 667,618 (472,878) 194,740 991,076 711,908 44,411 756,320 468,342 6,601 293,330 150,775 82,152 (0) 1,001,202 2,748,598 14,361,754 6,094,494 – 5,070,531 162,207 409,001 – 1,604 122,623 (37,691) 11,822,770 481,543 (290,263) 191,280 600,550 656,371 (473,959) 182,411 974,242 622,920 41,075 663,995 441,242 6,232 292,828 200,816 83,643 (0) 1,024,763 2,663,001 14,485,772 Quarterly consolidated financial statements Consolidated balance sheets Assets Current assets Cash and deposits Notes and accounts receivable – trade Notes and accounts receivable – trade, and contract assets Prepaid expenses Merchandise Work in process Supplies Other Allowance for doubtful accounts Total current assets Non-current assets Property, plant and equipment Buildings and structures Accumulated depreciation and impairment Buildings and structures, net Land Other Accumulated depreciation and impairment Other, net Total property, plant and equipment Intangible assets Goodwill Other Total intangible assets Investments and other assets Investment securities Long-term prepaid expenses Guarantee deposits Deferred tax assets Other Allowance for doubtful accounts Total investments and other assets Total non-current assets Total assets 3 As of December 31, 2021 As of March 31, 2022 (Thousands of yen) Liabilities Current liabilities Notes and accounts payable – trade Contract liabilities Short-term borrowings Accounts payable – other Accrued expenses Income taxes payable Accrued consumption taxes Provision for bonuses Provision for bonuses for directors (and other officers) Provision for loss on order received Other Total current liabilities Non-current liabilities Retirement benefit liability Provision for retirement benefits for directors (and other officers) Asset retirement obligations Deferred tax liabilities Other Total non-current liabilities Total liabilities 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 Total net assets Total liabilities and net assets 1,635,335 – 120,000 1,063,210 102,563 448,664 401,042 28,076 17,395 16 407,572 4,223,878 236,485 53,430 82,361 43,620 164,163 580,061 4,803,939 2,346,932 2,951,111 4,117,861 (92) 9,415,812 156,646 (14,644) 142,002 9,557,814 14,361,754 1,785,265 1,782 120,000 638,700 133,178 315,036 417,252 477,888 28,498 5,650 344,908 4,268,161 238,724 45,425 82,656 – 164,163 530,969 4,799,131 2,346,932 2,951,111 4,247,019 (92) 9,544,970 136,195 5,474 141,670 9,686,640 14,485,772 4Consolidated statements of income (cumulative) and consolidated statements of comprehensive income (cumulative) Consolidated statements of income (cumulative) Three months ended Three months ended March 31, 2021 March 31, 2022 (Thousands of yen) Selling, general and administrative expenses Net sales Cost of sales Gross profit Operating profit Non-operating income Interest income Dividend income Other Total non-operating income Non-operating expenses Interest expenses Loss on sale of notes receivable – trade Foreign exchange losses Other Total non-operating expenses Ordinary profit Profit before income taxes Income taxes – current Income taxes – deferred Total income taxes Profit Profit attributable to owners of parent 6,686,295 4,777,030 1,909,265 1,082,574 826,690 2,767 16,000 3,487 22,255 257 911 2,001 56 3,228 845,717 845,717 406,666 (93,869) 312,796 532,921 532,921 7,056,080 5,273,572 1,782,507 1,086,513 695,993 3,175 – 1,709 4,885 185 435 2,788 32 3,441 697,437 697,437 338,741 (86,545) 252,195 445,241 445,241 5Consolidated statements of comprehensive income (cumulative) Three months ended Three months ended March 31, 2021 March 31, 2022 (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 532,921 4,134 14,173 18,307 551,228 551,228 445,241 (20,450) 20,118 (331) 444,909 444,909 6