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 Three Months Ended December 31, 2023
(Based on Japanese GAAP)
January 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 CEO

Inquiries:

Senior Managing Director in charge ofcorporate planning

Hiromi Tada
Yutaka Nishiyama

Scheduled date to file Quarterly Securities Report:
Scheduled date to commence dividend payments:

February 14, 2024–

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

Yes
No

TEL

03-3560-1601(Amounts less than one million yen are rounded down)
1. Non-consolidated financial results for the three months ended December 31, 2023 (from October 1, 2023 to December 31, 2023)(1) Non-consolidated operating results (cumulative)
Percentages indicate year-on-year changes
Net sales
Three months ended December 31, 2023
Three months ended December 31, 2022

Operating profit

Millions of yen
4,393
4,284

% Millions of yen
2.5
419
20.8
476

Earnings per share

Ordinary profit% Millions of yen(11.9)
419
51.8
470

%
(10.6)
50.0

Diluted earnings per share

Yen
51.91
58.49

Three months ended December 31, 2023
Three months ended December 31, 2022

Profit% Millions of yen(10.8)
288
50.2
322

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

Net assets

Millions of yen7,344
7,999

As of December 31, 2023
As of September 30, 2023

Equity ratio

Millions of yen
3,832
3,933

Net assets per share%
52.2
49.2

Yen
690.03708.14

2. Cash dividends
Annual dividends per share
1st quarter-end

2nd quarter-end

3rd quarter-end

Fiscal year-end

Yen––

Yen
0.00

Yen–

Yen
70.00

Yen
70.00

0.00

–

80.00

80.00

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

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
Millions of yen
Six months ending
March 31, 2024
Full year

Operating profit% Millions of yen

Ordinary profit% Millions of yen

Profit% Millions of yen

Earnings per share%

Yen

8,825

3.4

737(10.0)730(10.0)

488(12.3)

88.22

18,370

5.6

1,764

11.3

1,750

10.9

1,203

3.5

217.281

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
No
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:

No
No

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 December 31, 2023

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

7,054,400 shares

1,499,874 shares As of September 30, 2023

1,499,813 shares

Number of treasury shares at the end of the period
As of December 31, 2023

Average number of shares during the period (cumulative from the beginning of the fiscal year)
Three months ended December 31, 2023

5,554,573 shares Three months ended December 31, 2022

2

5,515,962 shares

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

As of December 31, 2023

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

4,534,275
1,429,675

3,891,138
1,345,903

9,403
153,820–
293,444(3,002)(2,422)

6,124,173

5,528,064

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

150,312

144,641

Other, net

11,227

11,697

Total property, plant and equipment

161,540

156,338

Software
Other

1,001,598
161,469

980,881230,277

Total intangible assets

1,163,068

1,211,159

Investments and other assets
Deferred tax assets

224,929

128,945

258,394
68,317257,719
63,215Intangible assets

Leasehold and guarantee deposits
Other
Allowance for doubtful accounts(1,057)(1,314)

Total investments and other assets

550,584

448,566

1,875,192

1,816,064

7,999,366

7,344,129

Accounts payable - trade
Current portion of long-term borrowings

9,247
99,996

7,481
99,996

Accounts payable - otherAccrued expenses

650,124
867,696608,503857,840

Contract liabilities
Accrued consumption taxes

384,209
339,063376,232
321,872

Income taxes payable
Provision for bonuses

381,375
220,637

50,67851,111

Total non-current assets
Total assets
Liabilities
Current liabilities

Other

148,305

190,487

3,100,655

2,564,203

Long-term borrowings
Provision for retirement benefits

708,345
235,407683,346242,220

Asset retirement obligations
Other provisions

19,995
1,557

20,011
1,557

Total current liabilities
Non-current liabilities

Total non-current liabilities
Total liabilities

3965,305

947,135

4,065,960

3,511,339

(Thousands of yen)
As of September 30, 2023

As of December 31, 2023

Net assets
Shareholders' equity
Share capital

558,663558,663

Capital surplus
Legal capital surplus

211,310211,310

Other capital surplus

151,814

151,814

Total capital surplus

363,125

363,125

Other retained earnings
Retained earnings brought forward

4,664,609

4,564,115

Total retained earnings

4,664,609

4,564,115

Treasury shares(1,652,992)(1,653,113)

Total shareholders' equity

3,933,406

3,832,790

3,933,406

3,832,790

7,999,366

7,344,129

Retained earnings

Total net assets
Total liabilities and net assets

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

Three months ended

December 31, 2022

December 31, 2023

Net sales
Cost of sales

4,284,821
1,952,644

4,393,455
1,981,712

Gross profit

2,332,176

2,411,743

Selling, general and administrative expenses

1,855,710

1,991,842

476,465

419,901

Cancellation Fee
Surrender value of insurance policies

560
5,670

284
–

Compensation income
Other

1,716
253

1,716
503

Total non-operating income

8,199

2,504

3,053

2,707

Loss on cancellation of insurance policies
Other

9,981
1,368–
230

Total non-operating expenses

14,403

2,937

470,262

419,4680–Operating profit
Non-operating income

Non-operating expenses
Interest expenses

Ordinary profit
Extraordinary losses
Loss on retirement of non-current assets

0–Profit before income taxes

Total extraordinary losses

470,262

419,468

Income taxes - current

67,73635,157

Income taxes - deferred

79,882

95,984

Total income taxes

147,618

131,141

Profit322,644288,326

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