Premium : Consolidated Financial Results for the Third Quarter of the Fiscal Year Ending March 31, 2022

Consolidated Financial Results for the

Third Quarter of the Fiscal Year Ending March 31, 2022 [IFRS]

			February 1, 2022
Company Name	Premium Group Co., Ltd.	Listed on the Tokyo Stock Exchange
Stock Code	7199	URL https://www.premium-group.co.jp/
Representative	(Title)	President and CEO	(Name) Yohichi Shibata
Contact	(Title)	Director and Managing Executive Officer	(Name) Tomohiro Kanazawa

Tel. [phone]

Scheduled date of quarterly report submission:

Preparation of supplementary material for quarterly financial results: Holding of quarterly financial results meeting:

February 14, 2022	Scheduled date of commencement	-
of dividend payment:
Yes
No

(Amounts are rounded to the nearest million yen.)

1. Consolidated Financial Results for the Third Quarter of the Fiscal Year Ending March 31, 2022 (April 1, 2021 to December 31, 2021)

(1) Consolidated Operating Results (fiscal year to date)	(% change from the same period of the previous fiscal year)
	Operating income	Profit before tax	Profit		Profit attributable to	Total comprehensive
		owners of parent	income
	Million yen		%	Million yen		%	Million yen		%	Million yen		%	Million yen		%
Third quarter of fiscal year	15,331		19.9		2,920		4.3	2,060		11.5	2,047		11.5	2,033		8.4
ending March 31, 2022
Third quarter of fiscal year	12,788		25.7		2,799		(13.7)	1,847		(6.0)	1,835		(6.9)	1,875		(7.5)
ended March 31, 2021
	Basic earnings		Diluted earnings
	per share			per share
				Yen				Yen
Third quarter of fiscal year			159.75				157.80
ending March 31, 2022
Third quarter of fiscal year			143.86				141.75
ended March 31, 2021
(2) Consolidated Financial Position
	Total assets			Total equity			Equity attributable to	Equity attributable to owners
				owners of parent		of parent ratio
			Million yen				Million yen			Million yen				%
Third quarter of fiscal year			71,823				8,795				8,703				12.1
ending March 31, 2022
Fiscal year ended March 31,			68,156				7,291				7,211				10.6
2021

2. Dividends

			Annual dividend
	First quarter	Second quarter	Third quarter	Year end	Total
	Yen	Yen	Yen	Yen	Yen
Fiscal year ended March 31,	-	22.50	-	23.50		46.00
2021
Fiscal year ending March 31,	-	25.00	-
2022
Fiscal year ending March 31,				26.00		51.00
2022 (forecast)

Notes: Revisions to dividends forecast most recently announced: Yes

The year-end dividend per share for the fiscal year ending March 2022 has been changed from 25.00 yen to 26.00 yen. For details, please refer the "Premium Group Announces Revisions to Forecasts of Business Results and Dividends for Fiscal 2022" issued today (February 1, 2022) .

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3. Forecasts of Consolidated Financial Results for the Fiscal Year Ending March 31, 2022 (April 1, 2021 to March 31, 2022)

(% change from the previous fiscal year)

	Operating income	Profit before tax	Profit		Profit attributable to	Basic earnings per
		owners of parent	share
	Million yen	%	Million yen	%	Million yen		%	Million yen	%	Yen
Full-year	21,446	20.3	3,900	12.6	2,751		15.0	2,734	14.7	204.84

Notes: Revisions to financial forecast most recently announced: Yes

For details, please refer the "Premium Group Announces Revisions to Forecasts of Business Results and Dividends for Fiscal 2022" issued today (February 1, 2022).

*Notes

1. Changes in significant subsidiaries during the period (changes in specified subsidiaries resulting in a change in scope of consolidation): None
2. Changes in accounting policies and accounting estimates
3. 1. Changes in accounting policies required by IFRS : None
   2. Changes in accounting policies for other reasons : None

3) Changes in accounting estimates	: None
(3) Number of shares issued and outstanding (common stock)
1) Number of shares issued and	Third quarter of		Fiscal year ended
outstanding at end of period
fiscal year ending	13,346,990 shares	13,334,390 shares
March 31, 2021
March 31, 2022
(including treasury shares)
2) Number of treasury shares at	Third quarter of		Fiscal year ended
fiscal year ending	528,805 shares	528,293 shares
end of period	March 31, 2021
March 31, 2022
3) Average number of shares	Third quarter of		Third quarter of
fiscal year ending	12,812,918 shares	fiscal year ended 12,755,388 shares
during period (fiscal year to date)
March 31, 2022		March 31, 2021

• Quarterly financial statements are not subject to quarterly review by a certified public accountant or auditing firm.
• Note to ensure appropriate use of forecasts and other remarks
  1. For additional information on financial results, also refer to the explanatory materials on financial results released today and the quarterly securities report to be released February 14.

Financial results explanatory materials: http://ir.premium-group.co.jp/ja/library/presentation.html

Quarterly securities report:

http://ir.premium-group.co.jp/ja/library/securities.html

2. The forecasts above are based on information currently available and certain assumptions deemed reasonable by the Company as of the date of release of this document. Actual future results may differ from forecasts figures due to various factors.

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• Contents of Attachments

1. Summary Quarterly Consolidated Financial Statements and Major Notes ..................................................................	4
(1)	Summary Quarterly Consolidated Statement of Financial Position.....................................................................	4
(2)	Summary Quarterly Consolidated Statement of Profit and Loss .........................................................................	5
(3)	Summary Quarterly Consolidated Statement of Comprehensive Income............................................................	6
(4)	Summary Quarterly Consolidated Statement of Changes in Equity ....................................................................	7
(5)	Summary Quarterly Consolidated Statement of Cash Flows ...............................................................................	9
(6)	Notes on the Summary Quarterly Consolidated Financial Statements ..............................................................	10
	(Notes concerning the going-concern assumption)............................................................................................	10
	(Changes in accounting policies) .......................................................................................................................	10
	(Changes in accounting estimates).....................................................................................................................	10
	(Segment information) .......................................................................................................................................	11
	(Important subsequent events) ...........................................................................................................................	12

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1. Summary Quarterly Consolidated Financial Statements and Major Notes

1. Summary Quarterly Consolidated Statement of Financial Position

	(Millions of yen)
Previous consolidated	Third quarter of this
fiscal year	consolidated fiscal year
(March 31, 2021)	(December 31, 2021)

Assets

Cash and cash equivalents Financial receivables Other financial assets Property, plant, and equipment Intangible assets

Goodwill

Investments accounted for using equity method Deferred tax assets

Insurance assets Other assets

Total assets

Liabilities

Financial guarantee contracts Borrowings

Other financial liabilities Provisions

Income taxes payable Deferred tax liabilities Other liabilities

Total liabilities

Equity

Equity attributable to owners of parent Capital

Share premium Treasury shares Retained earnings

Other components of equity

Total equity attributable to owners of parent Non-controlling interests

Total equity

Total liabilities and equity

8,054	6,859
23,394	25,736
9,829	13,176
3,644	3,419
5,768	6,055
3,958	3,958
1,434	1,432
2	2
3,111	3,588
8,961	7,598
68,156	71,823
25,079	28,597
19,641	18,618
6,703	5,838
302	310
648	397
1,404	1,425
7,087	7,843
60,865	63,028
1,612	1,678
1,281	1,287
(1,201)	(1,201)
5,403	6,828
116	112
7,211	8,703
79	92
7,291	8,795
68,156	71,823

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(2) Summary Quarterly Consolidated Statement of Profit and Loss

		(Millions of yen)
	Cumulative third quarter	Cumulative third quarter
	of the previous consolidated	of this consolidated
	fiscal year	fiscal year
	(From April 1, 2020	(From April 1, 2021
	to December 31, 2020)	to December 31, 2021)
Operating income	12,788	15,331
Other finance income	3	8
Share of profit of investments accounted for using	56	109
equity method
Other income	653	49
Total income	13,498	15,496
Operating expense	10,602	12,494
Other finance cost	82	77
Other expense	15	6
Total expense	10,700	12,576
Profit for the term before tax	2,799	2,920
Income tax expense	952	860
Profit for the term	1,847	2,060
Attributable to:
Owners of parent	1,835	2,047
Non-controlling interests	12	13
Profit	1,847	2,060
Attributable to owners of parent
Earnings per share
Basic earnings per share (yen)	143.86	159.75
Diluted earnings per share (yen)	141.75	157.80

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