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 Non-Consolidated Financial Results
for the Nine Months Ended June 30, 2024
(Based on Japanese GAAP)
July 31, 2024
Company name:
CAREER DESIGN CENTER CO.,LTD.
Stock exchange listing: Tokyo
Stock code:
Representative:

2410
URL https://cdc.type.jp/ir/
Chairman and CEOInquiries:

Senior Managing Director in charge ofcorporate planning

Hiromi Tada
Yutaka Nishiyama

Scheduled date to commence dividend payments:
Preparation of supplementary material on financial results:–Yes

Holding of financial results meeting:

NoTEL

03-3560-1601(Amounts less than one million yen are rounded down)
1. Non-consolidated financial results for the nine months ended June 30, 2024 (from October 1, 2023 to June 30, 2024)(1) Non-consolidated operating results (cumulative)

Percentages indicate year-on-year changes

Net sales
Nine months ended June 30, 2024
Nine months ended June 30, 2023Millions of yen
13,34013,064

Operating profit% Millions of yen
2.1
1,096
14.4
1,324

Earnings per share% Millions of yen(17.2)
1,100
34.0
1,317

Profit% Millions of yen(16.5)
752
33.8
904%
(16.8)
33.5

Diluted earnings per share

Yen
135.04163.29Nine months ended June 30, 2024
Nine months ended June 30, 2023

Ordinary profit

Yen––(2) Non-consolidated financial position
Total assets

Net assets

Millions of yen
7,799
7,999

As of June 30, 2024
As of September 30, 2023

Equity ratio

Millions of yen
4,352
3,933

Net assets per share%
55.8
49.2

Yen
779.95708.14

2. Cash dividends
Annual dividends per share

Year ended September 30, 2023
Year ending September 30, 2024
Year ending September 30, 2024(Forecast)

1st quarter-end

2nd quarter-end

3rd quarter-end

Fiscal year-end

Yen
––

Yen
0.00
0.00

Yen––

Yen
70.00

Total
Yen
70.00

80.00

80.00

3. Forecast of non-consolidated financial results for the year ending September 30, 2024 (from October 1, 2023 to September 30, 2024)
Percentages indicate year-on-year changes
Net sales
Full year

Millions of yen
17,780Operating profit% Millions of yen
2.3
1,429

Ordinary profit% Millions of yen
(9.9)
1,430

1Profit% Millions of yen
(9.3)
989

Earnings per share%(14.9)

Yen
177.66

4. Notes(1) Application of special accounting methods for preparing quarterly non-consolidated financial statements: No(2) Changes in accounting policies, changes in accounting estimates, and restatement of prior period financial statements
NoChanges in accounting policies due to revisions to accounting standards and other regulations:
Changes in accounting policies due to other reasons:
Changes in accounting estimates:

NoNo

Restatement of prior period financial statements:

No(3) Number of issued shares (common shares)
Total number of issued shares at the end of the period (including treasury shares)
As of June 30, 2024

7,054,400 shares As of September 30, 2023

7,054,400 shares

1,473,779 shares As of September 30, 2023

1,499,813 shares

Number of treasury shares at the end of the period
As of June 30, 2024

Average number of shares during the period (cumulative from the beginning of the fiscal year)
Nine months ended June 30, 2024

5,568,828 shares Nine months ended June 30, 2023

25,536,219 shares

Quarterly non-consolidated financial statements
Non-consolidated balance sheets(Thousands of yen)
As of September 30, 2023

As of June 30, 2024

AssetsCurrent assets
Cash and deposits
Accounts receivable - trade
Work in process
Other
Allowance for doubtful accounts
Total current assets

4,534,275
1,429,675

3,918,119
1,472,213

9,403
153,820–
241,843(3,002)(3,238)

6,124,173

5,628,938

Non-current assets
Property, plant and equipment
Buildings, net

150,312238,233

Other, net

11,22732,600Total property, plant and equipment

161,540

270,834

Software
Other

1,001,598
161,469

984,107341,911

Total intangible assets

1,163,068

1,326,019

Investments and other assets
Deferred tax assets

224,929

148,446

258,394
68,317334,169
91,043

Intangible assets

Leasehold and guarantee deposits
Other
Allowance for doubtful accounts(1,057)(113)

Total investments and other assets

550,584

573,545

1,875,192

2,170,398

7,999,366

7,799,337

Accounts payable - tradeCurrent portion of long-term borrowings

9,247
99,996

6,402
99,996

Accounts payable - otherAccrued expenses

650,124
867,696

579,094
888,921

Contract liabilities
Accrued consumption taxes

384,209
339,063435,395
219,424

Income taxes payable
Provision for bonuses

381,375
220,637

62,93757,520Total non-current assets
Total assets
Liabilities
Current liabilities

Other

148,305

192,190

3,100,655

2,541,883

Long-term borrowings
Provision for retirement benefits

708,345
235,407633,348
251,484

Asset retirement obligations
Other provisions

19,995
1,557

20,043–

Total current liabilities
Non-current liabilities

Total non-current liabilities
Total liabilities

3965,305

904,876

4,065,960

3,446,759

(Thousands of yen)
As of September 30, 2023

As of June 30, 2024

Net assets
Shareholders' equity
Share capital

558,663558,663

Capital surplus
Legal capital surplus

211,310211,310

Other capital surplus

151,814179,136

Total capital surplus

363,125

390,446

Other retained earnings
Retained earnings brought forward

4,664,609

5,027,824

Total retained earnings

4,664,609

5,027,824

Treasury shares(1,652,992)(1,624,356)

Total shareholders' equity

3,933,406

4,352,577

3,933,406

4,352,577

7,999,366

7,799,337

Retained earnings

Total net assets
Total liabilities and net assets

4Non-consolidated statements of income (cumulative)(Thousands of yen)
Nine months ended

Nine months ended

June 30, 2023

June 30, 2024

Net sales
Cost of sales

13,064,874
5,867,015

13,340,233
5,956,049

Gross profit

7,197,859

7,384,183

Selling, general and administrative expenses

5,873,077

6,287,466

Operating profit

1,324,782

1,096,717

Interest income
Cancellation Fee

14
2,712

18
7,188

Surrender value of insurance policies
Compensation income

5,670
5,148–
5,148

286

654

13,83013,009Interest expenses
Loss on cancellation of insurance policies

8,889
9,981

8,124–

Other

2,074

1,094

Non-operating income

Other
Total non-operating income
Non-operating expenses

Total non-operating expenses
Ordinary profit
Extraordinary losses
Loss on retirement of non-current assets
Total extraordinary losses

20,9469,218

1,317,666

1,100,508

0

3,068

0

3,068

Profit before income taxes

1,317,666

1,097,439

Income taxes - current
Income taxes - deferred

350,763
62,876

268,920
76,483

Total income taxes

413,640

345,403

Profit904,026

752,0365