Pole To Win : Supplementary Information to the Financial Results for the Three Months Ended April 30, 2022

S ec urities c o d e: 3 657

Ab b reviation: Po le H D

Ju ne 10 , 2 022

Pole To Win Holdings, Inc.

Supplementary Information to the Financial Results

for the Three Months Ended April 30, 2022

【Summary】
Net sales:	¥9,610 million	(19.9% increase QoQ)
Operating profit:	¥710 million	(14.5% decrease QoQ)
Net profit:	¥380 million	(28.2% decrease QoQ)

The segment has been changed to a single segment of "Service Life Cycle Solutions Business" from the current fiscal year.

• • Net sales: ¥6,396 million
  • System development sales of MIRAIt Service Design is included from August of the previous fiscal year.
  • EC monitoring and customer support related to E-commerce and QR code settlement increased.
• • Net sales: ¥2,575 million
  • Localization and customer support increased despite lower Russian staff operation rate.
• • Net sales: ¥639 million

INDEX

1. Overview of Consolidated Financial Results for the

Three Months Ended April 30, 2022 ・・・・・・・・・・・・・・・・・・・・・・・・・・・ 2

1. Consolidated Forecasts for the Year Ending January 31, 2023・・・・・・・ 5
2. Reference: Corporate Profile/Our Business ・・・・・・・・・・・・・・・・・・・・・・ 9

1

1. Overview of Consolidated Financial Results for the Three Months Ended April 30, 2022

1-1. Overview of Consolidated Financial Results for

the Three Months Ended April 30, 2022 (Change QoQ)

				Units: ¥ million (Amounts less than ¥1 million omitted)
	FY2023.1		FY2022.1
	Three Months Ended	Three Months Ended	Change QoQ
	April 30, 2022	April 30, 2021
	（2022.2 - 2022.4）	（2021.2 - 2021.4）
	Results		Margin	Results	Margin	Results	Margin
Net sales	9,610		- %	8,015	- %	+1,595	+19.9%
Operating profit	710		7.4%	830	10.4%	-120	-14.5%
Ordinary profit	865		9.0%	857	10.7%	+7	+0.9%
Profit attributable	380					-149
to owners of		4.0%	530	6.6%	-28.2%
parent
					*Percentages rounded down to one decimal place

2

1. Overview of Consolidated Financial Results for the Three Months Ended April 30, 2022

1-2. Business Overviews for the Three Months Ended April 30, 2022

-Reporting segment has been changed to a single segment "Service Life Cycle Solutions" from the current fiscal year.

-Provide solutions to meet customer services and product life cycle challenges.

				Units: ¥ million (Amounts less than ¥1 million omitted)
(Former) Segment	(New)	Service	FY2023.1	Main Service
Category	1Q Net sales
Internet Supporting
			Monitoring and Customer support
	Testing and	Service
	Domestic	6,396	Testing, Customer support, Localisation,
	Localisation
		Solutions	Overseas expansion support
	Verification	Life
Testing/	&			Third-party verification, Environment
			construction, Server monitoring, Data center
Verification	Evaluation	Cycle
		operations, and Kitting
&
Evaluation			Overseas	2,575	Testing, Localisation, Voice recording,
Overseas	Solutions	Customer support, Product development
	Solutions
				support, Art production
	Media
	Contents		Media	639	Art production, Game publishing, Animation
			production, Marketing support, and Barrier-
			Contents
Other				free subtitles and audio guides production
					3

1. Overview of Consolidated Financial Results for the Three Months Ended April 30, 2022

1-3. Financial Position: Consolidated Balance Sheets

		Units: ¥ million (Amounts less than ¥1 million omitted)
	As of Apr. 30, 2022	As of Jan. 31, 2022	Change
Total current assets	17,233	16,340	+893
Cash and deposits	9,674	9,735	-60
Total property, plant and	885	890	-4
equipment
Total intangible assets	2,847	2,924	-76
Investments and other assets	2,279	2,126	+152
Total non-current assets	6,012	5,941	+70
Total assets	23,245	22,281	+964
Total current liabilities	5,338	4,158	+1,179
Total non-current liabilities	484	476	+7
Total liabilities	5,822	4,635	+1,187
Total net assets	17,423	17,646	-222
Capital stock	1,239	1,239	-
Capital surplus	2,379	2,379	-
Retained earnings	14,016	14,120	-104
Treasury shares	-480	-293	-187
Total liabilities and net assets	23,245	22,281	+964		4