June 28, 2023
Company Name: Oisix ra daichi Inc.
President and Chief Executive Officer: Kohey Takashima
Securities Code: 3182, TSE Prime Market Section
1-11-2 Osaki, Shinagawa-ku, Tokyo, Japan(Updated)
Partial amendment of Summary of Financial Results for the Fiscal Year Ended

March 31, 2023

[Japanese GAAP]The Company announced that there have been revisions to the Summary of Financial Results for theFiscal Year Ended March 31, 2023 [Japanese GAAP], released on May 11, 2023.
1. Reasons for Revisions
The Company has discovered in the process of preparing the Annual Securities Report that there areerrors that should be corrected in the Consolidated Statements of Cash Flows and Consolidated
Statements of Comprehensive Income for the fiscal year ended March 31, 2023.
2. Revisions
The corrections have been underlined[Summary]
1. Financial Results for the Fiscal Year Ended March 31, 2023 (from April 1, 2022 to March 31, 2023)(1) Operating Results<BEFORE REVISION>(Note) Comprehensive income:Fiscal Year Ended (As of March 31, 2023) 2,110million yen (△28.9%)<AFTER REVISION>(Note) Comprehensive income:Fiscal Year Ended (As of March 31, 2023) 2,319million yen (△21.9%)

1

(3) Cash Flow
<BEFORE REVISION>
Fiscal Year Ended

Operating Activities

Investing Activities

Financing Activities

Million yen
5,306
924

Million yen△12,072△4,110Million yen
8,265
636

Operating Activities

Investing Activities

Financing Activities

Million yen
5,306
924

Million yen△12,135△4,110Million yen
8,265
636

March 31, 2023
March 31, 2022

Cash and Cashequivalents at end of year

Million yen
14,72013,033<AFTER REVISION>
Fiscal Year Ended
March 31, 2023
March 31, 2022

Cash and Cashequivalents at end of year

Million yen
14,72013,033[Financial Results Page 8]

Consolidated Statement of Comprehensive Income<BEFORE REVISION>(Millions of yen)

ProfitPeriod ended

Period ended

March 31, 2022

March 31, 2023

2,657

1,454

Valuation difference on available-for-sale securities△1130

Foreign currency translation adjustment

319

516

△79310

656

2,968

2,110

Comprehensive income attributable to owners of parent

3,038

2,464

Comprehensive income attributable to non-controlling interests

△69

△353

Other comprehensive income

Share of other comprehensive income of entities accounted for using
equity methodTotal other comprehensive income
Comprehensive income
Comprehensive income attributable to2<AFTER REVISION>(Millions of yen)

ProfitPeriod ended

Period ended

March 31, 2022

March 31, 2023

2,657

1,454

Valuation difference on available-for-sale securities△1340

Foreign currency translation adjustment

319

514

△79310

865

2,968

2,319

Comprehensive income attributable to owners of parent

3,038

2,462

Comprehensive income attributable to non-controlling interests

△69

△143

Other comprehensive income

Share of other comprehensive income of entities accounted for usingequity method
Total other comprehensive income
Comprehensive income
Comprehensive income attributable to3

[Financial Results Page 11](4) Consolidated Statement of Cash Flow
<BEFORE REVISION>(Millions of yen)
Period ended

Period ended

March 31, 2022

March 31, 2023

Cash flows from operating activities
Profit before income taxes

4,358

2,652

Depreciation

1,465

1,985

577

263

914

△223－

Loss (gain) on valuation of investment securities

9143

Increase (decrease) in allowance for doubtful accounts

272Interest and dividend income△0△0Interest expenses

93125Foreign exchange losses (gains)

2015113－356

Decrease (increase) in trade receivables

△461

△660

Decrease (increase) in accounts receivable - other

△137

△220

Decrease (increase) accruned consumption tax refund△367367

Decrease (increase) in inventories

△299

144

Increase (decrease) in trade payables△3855

Increase (decrease) in accounts payable - other

△396

217

Increase (decrease) in contract liabilities

250

146

Increase (decrease) in accrued expenses

56△12Other, net△451489

Subtotal4,487

6,184

01△61

△125

Payments into deposit money－800

Proceeds from repayment of deposit money－△800△3,501△752924

5,306

Amortization of goodwill
Impairment losses
Gain on extinguishment of debt

Share of loss (profit) of entities accounted for using equity
methodLoss (gain) on investments in partner

Interest and dividends received
Interest paid

Income taxes paid
Net cash provided by (used in) operating activities

4Cash flows from investing activities
Purchase of property, plant and equipment△2,199△1,199Purchase of intangible assets

△673

△814

Purchase of investment securities△648△10,222－

100△575

△422

4503

Payments for asset retirement obligations△7－

Other, net△9△17△4,110△12,072

109,050△61△3922900

37

Refund from non-controlling interest－△92

Purchase of treasury shares△0△0

Repayments of lease liabilities△213△692

636

8,265

30187

Net increase (decrease) in cash and cash equivalents△2,5191,686

Cash and cash equivalents at beginning of period

15,552

13,033

Cash and cash equivalents at end of period

13,033

14,720

Proceeds from sale of investment securities
Payments of leasehold and guarantee deposits
Proceeds from refund of leasehold and guarantee deposits

Net cash provided by (used in) investing activities
Cash flows from financing activities
Net increase (decrease) in short-term borrowings
Repayments of long-term borrowings
Proceeds from issuance of shares
Proceeds

from

share

issuance

tonon-controllingshareholders

Net cash provided by (used in) financing activities
Effect of exchange rate change on cash and cash equivalents

5

<AFTER REVISION>(Millions of yen)
Period ended

Period ended

March 31, 2022

March 31, 2023

Cash flows from operating activities
Profit before income taxes

4,358

2,652

Depreciation

1,465

1,985577

263

914△223－

Loss (gain) on valuation of investment securities

9143

Increase (decrease) in allowance for doubtful accounts

272Interest and dividend income△0△0Interest expenses

93125

Foreign exchange losses (gains)

20

15113－356

Decrease (increase) in trade receivables

△461

△660

Decrease (increase) in accounts receivable - other

△137

△220

Decrease (increase) accruned consumption tax refund△367367

Decrease (increase) in inventories△299144

Increase (decrease) in trade payables△3855

Increase (decrease) in accounts payable - other△396217

Increase (decrease) in contract liabilities

250146

Increase (decrease) in accrued expenses

56△12Other, net△451489

Subtotal

4,487

6,184

01△61

△125

Payments into deposit money－800

Proceeds from repayment of deposit money－△800△3,501

△752

924

5,306

Amortization of goodwill
Impairment losses
Gain on extinguishment of debt

Share of loss (profit) of entities accounted for using equity
methodLoss (gain) on investments in partner

Interest and dividends received
Interest paid

Income taxes paid
Net cash provided by (used in) operating activities

6Cash flows from investing activities
Purchase of property, plant and equipment△2,199△1,228Purchase of intangible assets

△673

△848

Purchase of investment securities△648△10,222－100△575

△422

4503

Payments for asset retirement obligations△7－

Other, net△9△17△4,110△12,135

109,050

△61

△39

22900

37

Refund from non-controlling interest－△92

Purchase of treasury shares△0△0

Repayments of lease liabilities△213△692636

8,265

30250

Net increase (decrease) in cash and cash equivalents△2,5191,686

Cash and cash equivalents at beginning of period

15,552

13,033

Cash and cash equivalents at end of period

13,033

14,720

Proceeds from sale of investment securities
Payments of leasehold and guarantee deposits
Proceeds from refund of leasehold and guarantee deposits

Net cash provided by (used in) investing activities
Cash flows from financing activities
Net increase (decrease) in short-term borrowings
Repayments of long-term borrowings
Proceeds from issuance of shares
Proceedsfromshareissuancetonon-controllingshareholders

Net cash provided by (used in) financing activities
Effect of exchange rate change on cash and cash equivalents

End7