Note: This document has been translated from the Japanese original for reference purposes only. In the event of any discrepancy between this translated
document and the Japanese original, the original shall prevail.

Consolidated Financial Results
for the Nine Months Ended June 30, 2024
[Japanese GAAP]
August 9, 2024
Company name: 4Cs HD Co., Ltd.
Listing: Tokyo
Securities code: 3726
URL: https://www.4cs-holdings.co.jp
Representative: Tomomi Terada
Inquiries: Hirohiko Matsuno
Telephone: +81-92-720-5460
Scheduled date to commence dividend payments: Preparation of supplementary material on financial results: Yes
Holding of financial results briefing: Yes,President and Representative Director,Director, General Manager of Corporate Planning Office(Yen amounts are rounded down to millions, unless otherwise noted.)
1. Consolidated Financial Results for the Nine Months Ended June 30, 2024 (October 1, 2023 to June 30, 2024)(1) Consolidated Operating Results(Percentages indicate year-on-year changes.)
Profit attributable toNet sales
Operating profit
Ordinary profit
owners of parent
Millions of yen% Millions of yen% Millions of yen% Millions of yen%
Nine months endedJune 30, 2024
1,672
7.0
(74)
(82)
(89)
June 30, 2023
1,563
(12.1)
(154)
(156)
(157)
(Note) Comprehensive income:Nine months ended June 30, 2024:¥(89) million [-%]
Nine months ended June 30, 2023:¥(157) million [-%]
Basic earnings
per share
Nine months ended
June 30, 2024
June 30, 2023

Diluted earnings pershare
Yen

Yen

(10.81)(20.63)-(2) Consolidated Financial Position
Total assets
Millions of yen
As ofJune 30, 2024
2,327
September 30, 2023
1,643
(Reference) Equity: As of June 30, 2024:
As of September 30, 2023:

Net assets

Capital adequacy ratio

Millions of yen¥
¥

1,356
518
1,354 million
515 million

%

58.2
31.4

2. Dividends
Annual dividends
1stquarter-end

2ndquarter-end

3rdquarter-end

Yen

Yen

Yen

Yen

Yen

Fiscal year ended September 30, 2023

-0.00

-

0.00

0.00

Fiscal year ending September 30, 2024

-0.00

--

Year-end

Fiscal year ending September 30, 2024
(Forecast)(Note) Revision to the forecast for dividends announced most recently:
None(Note) Breakdown of the 3rd quarter dividend for the fiscal year ending September 30, 2024 :Commemorative dividend- yen
Special dividend- yenTotal

3. Consolidated Financial Results Forecast for the Fiscal Year Ending September 30, 2024(October 1, 2023 to September 30, 2024)(Percentages indicate year-on-year changes.)
Profit attributable to Basic earnings
Net sales
Operating profit
Ordinary profit
owners of parent
per share
Millions of yen% Millions of yen% Millions of yen

Full year(Note) Revision to the financial results forecast announced most recently:* Notes:(1) Significant changes in the scope of consolidation during the period:
Newly included:(Company name:Excluded:(Company name:% Millions of yen-%-NoneNone))(2) Adoption of accounting treatment specific to the preparation of quarterly consolidated financial statements:(3) Changes in accounting policies, changes in accounting estimates, and restatement
1) Changes in accounting policies due to revisions to accounting standards and other regulations:
2) Changes in accounting policies due to other reasons: None
3) Changes in accounting estimates: None
4) Restatement: NoneNoneNone(4) Number of issued shares (common shares)
1) Total number of issued shares at the end of the period (including treasury shares):
June 30, 2024:
10,077,670 shares
September 30, 2023:
8,077,670 shares
2) Number of treasury shares at the end of the period:
June 30, 2024:
9,579 shares
September 30, 2023:
9,869 shares
3) Average number of shares outstanding during the period:
Nine months ended June 30, 2024:
Nine months ended June 30, 2023:

8,281,106 shares
7,609,938 shares* Review of the Japanese-language originals of the attached consolidated quarterly financial statements by certified public
accountants or an audit firm: None
* Proper use of earnings forecasts, and other special matters

Yen-Quarterly Consolidated Financial Statements
Quarterly Consolidated Balance Sheets(Thousands of yen)
As of September 30, 2023
AssetsCurrent assets
Cash and deposits
Accounts receivable - trade
Merchandise and finished goods
Raw materials and supplies
OtherAllowance for doubtful accounts
Total current assets
Non-current assets
Property, plant and equipment
Intangible assets
Goodwill
Customer relationship
OtherTotal intangible assets
Investments and other assets
Total non-current assets
Total assets
Liabilities
Current liabilities
Accounts payable - trade
Short-term borrowings
Current portion of long-term borrowings
Lease liabilities
Income taxes payable
Provision for bonuses
Provision for point card certificates
Provision for shareholder benefit program
Other
Total current liabilities
Non-current liabilities
Bonds payable
Long-term borrowings
Deferred tax liabilities
Asset retirement obligations
OtherTotal 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

As of June 30, 2024

539,510
193,914407,801
34,56866,814(137)
1,242,472

1,206,298
140,493363,888
27,239231,196(85)
1,969,030

540

384

213,690
101,044
1,936
316,671
83,702400,914
1,643,387

193,037
85,090837
278,965
79,315
358,664
2,327,695

62,977300,000
112,829433
24,792
1,180
3,560
28,237
151,907685,916

53,729300,000
92,295
20,6693,588
160,215630,498

200,000
144,512
19,73873,455
1,598
439,303
1,125,220

200,000
76,615
9,687
52,996
1,146
340,446
970,944

1,122,822
611,956(1,216,215)(3,152)515,4102,755
518,166

1,586,822
1,076,068(1,305,717)(3,095)
1,354,078
2,672
1,356,750

Total liabilities and net assets

1,643,387

2,327,695

Quarterly Consolidated Statements of Income and Comprehensive Income
Quarterly Consolidated Statements of Income (For the nine months)(Thousands of yen)
For the nine months
ended June 30, 2023
Net sales
Cost of sales
Gross profit
Selling, general and administrative expenses
Operating loss
Non-operating income
Interest income
Income on compensation
Subsidy income
Commission income
Other
Total non-operating income
Non-operating expenses
Interest expenses
Interest expenses on bonds
Share acquisition rights issuance costs
Share issuance costs
Other
Total non-operating expenses
Ordinary loss
Extraordinary income
Gain on sale of non-current assets
Gain on reversal of share acquisition rights
Total extraordinary income
Loss before income taxes
Income taxes - current
Income taxes - deferred
Total income taxes
Loss
Loss attributable to owners of parent

For the nine months
ended June 30, 2024

1,563,484
503,835
1,059,649
1,214,038(154,389)

1,672,875
563,017
1,109,857
1,184,119(74,261)

4
39
719
4,090
1,792
6,647

3
4,090
595
4,689

3,435
909
3,338
244
501
8,429
(156,172)

3,518
1,501
6,631
813
12,464(82,036)

738
167
905
(155,267)
15,976(14,231)
1,744(157,011)(157,011)

1,269
1,269
(80,767)
18,998(10,264)
8,733(89,501)(89,501)

Quarterly Consolidated Statements of Comprehensive Income (For the nine months)(Thousands of yen)
For the nine months
ended June 30, 2023
Loss
Comprehensive income
Comprehensive income attributable toComprehensive income attributable to owners ofparent
Comprehensive income attributable to non-controllinginterests

For the nine months
ended June 30, 2024

(157,011)(157,011)(89,501)(89,501)(157,011)(89,501)--