Summary of Financial Results for the Third Quarter Ended November 30, 2020
[Japan GAAP] (Consolidated)
January 13, 2021
AEON DELIGHT CO., LTD.
Listed on the TSE1
9787
URL: https://www.aeondelight.co.jp
Kazumasa Hamada, President
Noriaki Ikuta, Managing Executive Officer, Head of Group Strategy,
Contact
T E L: +81-3-6840-5712
Digital Solution Division
Expected date of filing of quarterly report: January 14, 2021
Expected starting date of dividend payment: Preparation of quarterly supplementary financial document: Yes
Quarterly results briefing: NoneCompany
Stock CodeRepresentative（Rounded down to million yen）

１. Consolidated business results for the nine months ended November 2020
(March 1, 2020 through November 30, 2020)(% change from the previous corresponding period)(1) Consolidated results of operations
Net sales

Operating income

Million yen% Million yen%
Nine months ended Nov. 2020
224,398-3.5
11,214-7.4
Nine months ended Nov. 2019
232,643
2.6
12,10435.8(Note) Comprehensive income
Nine months ended November 2020: 6,405 million yen (86.5%)
Nine months ended November 2019: 7,403 million yen (81.8%)
Net income
Diluted net income perper shareshareYen
Yen
Nine months ended Nov. 2020
126.58126.42Nine months ended Nov. 2019147.61147.32

Net income attributable toowners of parent

Ordinary income
Million yen
11,245
12,189%-7.7
31.0

Million yen
6,326
7,369

%
-14.2
89.3

(2) Consolidated financial position
Total assets

Shareholders’equity ratio

Net assets

Million yen
As of Nov. 2020
129,936
As of Feb. 2020
136,917(Reference) Shareholders’ equity
As of November 2020: 81,363 million yen
As of February 2020: 78,886 million yen

Million yen82,356
81,286%
62.6
57.6

2. Dividends
End of 1Q
Yen-

End of 2Q
Yen
32.00
35.00

Year ended Feb. 2020
Year ending Feb. 2021
Year ending Feb. 2021 (forecast)(Note) Revisions to dividend forecast for the current quarter: None

Annual dividend
End of 3Q
Yen-Year-end
Yen
33.00

Total
Yen
65.00

35.00

70.00

3．Forecast of consolidated business results for the fiscal year ending February 2021
(March 1, 2020 through February 28, 2021)(% change from the previous corresponding period)
Net sales
Million yen

Operating income%Million yen%Ordinary income
Million yen

315,000
2.1
16,5003.1(Note) Revisions to business forecast for the current quarter: NoneYear ending Feb. 2021-1-16,500%

Net income attributable toowners of parent

Million yen

3.4

10,000%
7.0

Net income pershareYen

200.13

*Notes(1) Changes in significant subsidiaries during the period (changes in specified subsidiaries accompanying changes inthe scope of consolidation): None
(2) Application of accounting procedures specific to preparation of the consolidated quarterly financial statements:
None(3) Changes in accounting policies, accounting estimates and restatement①Changes in accounting policies associated with revision of accounting standards:②Changes in accounting policies other than ①③Changes in accounting estimates④Restatement: None: None: None: None

(4) Shares outstanding (common stock)①Number of shares outstanding at the end of period (treasury stock included)
As of November 2020
54,169,633 shares
As of February 2020
54,169,633 shares②Treasury stock at the end of period
As of November 2020
4,148,918 shares
As of February 2020
4,202,659 shares③Average number of stock during period (quarterly cumulative period)
Nine months ended November 2020
49,979,376 shares
Nine months ended November 201949,927,069 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(Quarterly Consolidated Balance Sheets)(Million yen)Previous Fiscal Year
(February 29, 2020)
AssetsCurrent assets
Cash and deposits
Notes and accounts receivable
Electronically recorded monetary claims
Inventories
Other
Allowance for doubtful accounts
Total current assets
Fixed assets
Tangible fixed assets
Buildings and structures, netTools, furniture and fixtures, netLand
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, 2020)

62,35539,535
3,077
1,822
5,813
-242
112,36254,08440,018
3,191
2,066
6,408
-200
105,570

1,458
4,846
2,032
1,334
9,671

1,428
4,336
2,032
2,097
9,894

5,975
1,209
7,185

5,147
1,626
6,774

3,623
4,111
-367,698
24,554
136,917

3,591
4,117
-11
7,696
24,365
129,936(Million yen)Previous Fiscal Year
(February 29, 2020)
Liabilities
Current liabilities
Notes and accounts payable-trade
Electronically recorded obligations - operating
Short-term borrowings
Current portion of long-term loans payable
Income taxes payable
Provision for bonuses
Accrued directors' and corporate auditors'
remuneration
Allowance for sales discounts
Other
Total current liabilities

Current Third Quarter(November 30, 2020)

23,388
4,814
249
3
2,795
1,333
91

22,4813,920
369
31,8792,728
52677
15,50948,864

214
11,49643,147

Fixed liabilities
Long-term debt
Provision for directors' retirement benefits
Obligations for retirement pay
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

11178
1,930
60
1,576
3,010
6,767
55,631

8
112
1,839
60
323
2,087
4,432
47,5803,238
13,88072,063-10,208
78,972

3,238
13,22374,990-10,165
81,286

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

487
18-592
-86
186
2,213
81,286
136,917

787
-193
-516
77
165
827
82,356
129,936-4-

Quarterly Consolidated Statement of Income and Quarterly Statement of Comprehensive Income(Quarterly Consolidated Statement of Income)(For the nine months period)(Million yen)Previous Third Quarter(March 1, 2019November 30, 2019)
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 sales of investment security
Subsidies for employment adjustment
Other
Total extraordinary income
Extraordinary loss
Loss on valuation of investment security
Loss on sales of investment security
Impairment lossLoss 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 income attributable to non-controlling interests
Net income attributable to owners of parent-5-

Current Third Quarter(March 1, 2020November 30, 2020)

232,643
203,629
29,014
16,90912,104

224,398
196,836
27,561
16,347
11,214

30
66
53
73
224

14
64
67
91
238

21
117
139
12,18929
177
206
11,245

111
17
129

32
358
390

3
14
252
270
12,048
4,440
4
4,445
7,603
233
7,369443
1119
412
1,253
191
2,421
9,214
3,218-240
2,977
6,237
-89
6,326

(Quarterly Consolidated Statement of Comprehensive Income)(For the nine months period)(Million yen)Previous Third Quarter(March 1, 2019November 30, 2019)
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-Current Third Quarter(March 1, 2020November 30, 2020)
7,603

6,237

-16-244
61
-199
7,403

301
-211
77
167
6,405

7,171

6,490

231

-85

(3) Notes on quarterly consolidated financial statements(Notes on going concern assumption)
Current Third Quarter (March 1, 2020–November 30, 2020)
None(Notes if there is a significant change in the amount of shareholders' equity)
Current Third Quarter (March 1, 2020–November 30, 2020)
During the first quarter of the current fiscal year, capital surplus decreased by 664 million yen due to theadditional acquisition of shares of consolidated subsidiary A to Z Service Co., Ltd. from non-controllinginterests. As of the end of the third quarter of the current fiscal year, capital surplus amounted to 13,223
million yen.

-7-