Summary of Financial Results for the Third Quarter Ended November 30, 2021
[Japan GAAP] (Consolidated)
January 12, 2022
CompanyAEON DELIGHT CO., LTD.
Listed on the TSE1
Stock Code9787
URL: https://www.aeondelight.co.jp
Representative
Kazumasa Hamada, President and CEO, Group CEO
Contact
Keiji Sagata, Managing Director, Group Strategy and ESG
T E L: +81-3-6895-3892
Expected date of filing of quarterly report: January 14, 2022
Expected starting date of dividend payment: Preparation of quarterly supplementary financial document: Yes
Quarterly results briefing: None（Rounded down to million yen）

1. Consolidated business results for the nine months ended November 2021
(March 1, 2021 through November 30, 2021)(1) Consolidated results of operations(% change from the previous corresponding period)
Net sales

Operating income

Million yen% Million yen%
Nine months ended Nov. 2021
240,715
7.3
11,852
5.7
Nine months ended Nov. 2020
224,398-3.5
11,214-7.4(Note) Comprehensive income
Nine months ended November 2021: 9,055 million yen (41.4%)
Nine months ended November 2020: 6,405 million yen (-13.5%)
Net income
Diluted net income perper shareshareYen
Yen
Nine months ended Nov. 2021
169.87
169.72Nine months ended Nov. 2020
126.58126.42

Net income attributable toowners of parent

Ordinary income
Million yen
11,943
11,245%
6.2-7.7

Million yen
8,495
6,326%
34.3-14.2(2) Consolidated financial position
Total assets

Shareholders’equity ratio

Net assets

Million yen
As of Nov. 2021
141,330
As of Feb. 2021
136,565(Reference) Shareholders’ equity
As of November 2021: 92,021 million yen
As of February 2021: 87,347 million yenMillion yen
92,941
88,281

%
65.1
64.0

2. Dividends
End of 1Q
Yen-

End of 2Q
Yen
35.00

Annual dividend
End of 3Q
Yen-Year ended Feb. 2021
Year ending Feb. 2022
Ordinary dividend
37.00
Commemorative dividend
5.00
Total
42.00
Year ending Feb. 2022 (forecast)Ordinary dividend
Commemorative dividend
Total(Note) Revisions to dividend forecast for the current quarter: None
The commemorative dividend is paid in commemoration of the 15th anniversary of AEON DELIGHT.

Year-end
Yen
47.00

Total
Yen
82.00

37.00
5.00
42.00

74.00
10.00
84.00

3．Forecast of consolidated business results for the fiscal year ending February 2022
(March 1, 2021 through February 28, 2022)(% change from the previous corresponding period)
Net sales
Million yen
Year ending Feb. 2022

325,000

Operating income%
8.3

Million yen

Ordinary income%

16,500(Note) Revisions to business forecast for the current quarter: None

Million yen
8.3

16,500%Net income attributable toowners of parent

Million yen
8.1

10,500%-10.1

Net income pershareYen
209.99

*Notes(1) Changes in significant subsidiaries during the period (changes in specified subsidiaries accompanying changes inthe scope of consolidation): Yes
Excluded: 1 (General Services Inc.)
Note: Please refer to ' 2. Quarterly Consolidated Financial Statements and significant notes (3) Notes on quarterly
consolidated financial statements (Changes in significant subsidiaries during the period) ' on page 7 of the document.
(2) Application of accounting procedures specific to preparation of the consolidated quarterly financial statements:
None(3) Changes in accounting policies, accounting estimates and restatement: None
①Changes in accounting policies associated with revision of accounting standards:: Yes②Changes in accounting policies other than ①: None
③Changes in accounting estimates: None④Restatement
Note: Please refer to ' 2. Quarterly Consolidated Financial Statements and significant notes (3) Notes on quarterly
consolidated financial statements (Changes in accounting policies) ' on page 7 of the document.
(4) Shares outstanding (common stock)①Number of shares outstanding at the end of period (treasury stock included)
As of November 2021
54,169,633 shares
As of February 2021
54,169,633 shares②Treasury stock at the end of period
As of November 2021
4,158,288 shares
As of February 2021
4,167,473 shares③Average number of stock during period (quarterly cumulative period)
Nine months ended November 2021
50,008,136 shares
Nine months ended November 2020
49,979,376 shares*Quarterly financial summary is not subject to the quarterly review procedures by certified public accountants or auditing
firms.
*Explanation regarding appropriate use of business forecasts and other special instructions(Precautions regarding forward-looking statements)
Forecasts regarding future performance in this material are based on information currently available to the company and certain
assumptions that the company deems to be reasonable at the time this report was prepared. The company does not make promises
about the achievements. Actual results may differ significantly from the forecasts due to various factors.

-2-2. Quarterly Consolidated Financial Statements and Significant Notes(Quarterly Consolidated Balance Sheets)(Million yen)Previous Fiscal Year
(February 28, 2021)
AssetsCurrent assets
Cash and deposits
Notes and accounts receivable
Electronically recorded monetary claimsInventories
Other
Allowance for doubtful accounts
Total current assets
Fixed assets
Tangible fixed assets
Buildings and structures, netTools, furniture and fixtures, net
Land
Other, net
Total tangible fixed assets
Intangible fixed assets
Goodwill
Other
Total intangible fixed assets
Investments and other assets
Investment securities
Other
Allowance for doubtful accounts
Total investment and other assets
Total fixed assets
Total assets-3-

Current Third Quarter(November 30, 2021)

59,77339,176
3,182
2,006
6,082
-212
110,008

61,98942,040
5,603
2,088
6,182
-151
117,752

1,671
4,264
2,000
1,545
9,481

1,743
4,126
999
1,486
8,356

3,938
1,579
5,518

3,522
1,885
5,408

3,960
7,607
-11
11,55726,556
136,565

3,684
6,165
-36
9,813
23,578141,330

(Million yen)Previous Fiscal Year
(February 28, 2021)
Liabilities
Current liabilities
Notes and accounts payable-trade
Electronically recorded obligations - operating
Short-term borrowings
Income taxes payable
Provision for bonuses
Accrued directors' and corporate auditors'
remuneration
Asset retirement obligations
Allowance for sales discounts
Other
Total current liabilities
Fixed liabilities
Provision for directors' retirement benefits
Retirement benefit liability
Asset retirement obligations
Allowance for sales discounts
Other
Total fixed liabilities
Total liabilities
Net assets
Shareholder’s equity
Capital stock
Capital surplus
Retained earnings
Treasury stock
Total shareholders' equity
Other accumulated comprehensive income
Valuation difference on securities
Foreign currency translation adjustments
Remeasurements of defined benefit plans
Total other accumulated comprehensive income
Share subscription rights
Non-controlling shareholders' equity
Total net assets
Total liabilities and net assets-4-

Current Third Quarter(November 30, 2021)

22,170
4,188
299
1,147
1,325
81

22,407
4,184
345
1,644
2,860
55

127
130
14,652
44,12328
126
13,11944,774

114
1,594
234
192
2,024
4,160
48,283

76
1,517
368
107
1,545
3,615
48,3893,238
13,22680,344-10,123
86,685

3,238
13,23384,388-10,101
90,758

1,042
-30
-349
662
119
814
88,281
136,565

875
669
-282
1,262
116
803
92,941
141,330

Quarterly Consolidated Statement of Income and Quarterly Statement of Comprehensive Income(Quarterly Consolidated Statement of Income)(For the nine months period)

Net sales
Cost of sales
Gross profit
Selling, general and administrative expenses
Operating income
Non-operating income
Interest income
Dividends income
Equity in income of affiliates
Other
Total non-operating income
Non-operating expenses
Interest expenses
Other
Total non-operating expenses
Ordinary income
Extraordinary income
Gain on sale of fixed assets
Gain on sales of investment security
Subsidies for employment adjustment
Total extraordinary income
Extraordinary loss
Loss on valuation of investment security
Impairment loss
Loss due to response to new infections
Loss on transfer of business
Other
Total extraordinary loss
Profit before income taxes
Income taxes
Income taxes-deferred
Total income taxes
Net income
Net loss attributable to non-controlling interests
Net income attributable to owners of parent

Previous Third Quarter(March 1, 2020November 30, 2020)
224,398
196,836
27,561
16,347
11,214(Million yen)
Current Third Quarter(March 1, 2021November 30, 2021)
240,715
210,883
29,832
17,97911,852

1464
67
91
238

14
68
70
65
219

29
177
20611,245

24
103
127
11,943

32
358
390

1,218
163
1,381

443
119
412
1,253
193
2,421
9,214
3,218
-240
2,977
6,237
-89
6,326

87
133
153
374
12,950
3,173
1,327
4,500
8,450
-44
8,495

-5-

(Quarterly Consolidated Statement of Comprehensive Income)(For the nine months period)

6,237(Million yen)
Current Third Quarter(March 1, 2021November 30, 2021)
8,450

301
-211
77
167
6,405

-167
703
69
605
9,055

6,490

9,095

-85

-39

Previous Third Quarter(March 1, 2020November 30, 2020)
Net income
Other comprehensive income
Valuation difference on securities
Foreign currency translation adjustments
Remeasurements of defined benefit plans
Total other comprehensive income
Comprehensive income(Breakdown)Comprehensive income attributable toowners of parent
Comprehensive income attributable tonon-controlling interests-6-(3) Notes on quarterly consolidated financial statements(Notes on going concern assumption)
Current Third Quarter (March 1, 2021–November 30, 2021)
None(Notes if there is a significant change in the amount of shareholders' equity)
Current Third Quarter (March 1, 2021–November 30, 2021)None(Changes in significant subsidiaries during the period)
During the first quarter of the fiscal year under review, General Services Inc. was excluded from the scopeof consolidation due to the completion of liquidation.
(Changes in accounting policies)(Change in valuation method for inventories)
Previously, merchandise was stated at cost determined by the moving-average method. Effective from the1Q of the consolidated fiscal year under review, the Company has changed to the cost method based on thegross average method.
The purpose of this change in valuation method was to enable faster and more appropriate periodical
calculation of profit and loss as a result of the renewal of the core system.
As the impact of this change on the Company's performance is immaterial, it has not been applied
retrospectively.

-7-