Global Kids : Presentation Materials for the Earnings Briefing for the First Half of the Fiscal Year Ending September 30, 2021

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Presentation Materials for the Earnings Briefing	May 19, 2021 (TSE 1st Section 6189)
for the First Half of the Fiscal Year Ending September 30, 2021	Global Kids Company Corp.

Note Concerning Forward-looking Statements

The plans, forecasts, strategies and other information contained in these materials forecast future performance based on information available at the time the materials were prepared. These include inherent risk and uncertainty.

Actual performance may differ from forecasts and predictions due to such risk and uncertainty.

Information considered useful for explaining our business environment has been provided in these materials. The results in the data may vary depending on the method or timing of the survey.

Information within these materials on topics not concerning the Company in quoted from published information and other sources. As such, the accuracy and appropriacy of the information have not been verified, nor are any guarantees provided thereof.

• The copyright on these materials belongs to Global Kids Company Corp., and the copying or quoting thereof for any purpose, without permission is strictly prohibited.

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Contents

Overview of Results for the First Half of the Fiscal Year Ending September 30, 2021 (FY9/21)	p.3
Forecast for the Fiscal Year Ending September 30, 2021 (FY9/21)	p.15
Government initiatives	p.20
Sustainable Development Goals (SDGs) Initiatives	p.23

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Overview of Results for the First Half of the Fiscal Year Ending September 30, 2021 (FY9/21)

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Highlights for the first half of FY9/21

• Both operating profit and ordinary profit increased significantly.

1. Net sales increased 6.0% year on year
2. • Net sales: ¥11,640 million (up ¥662 million, or 6.0%, year on year)
   • An increase in the occupancy rate at facilities in their second and third years after establishment, as well as an increase in the number of children enrolled at new facilities contributed to this increase.
3. Operating profit increased 71.5% year on year
4. • Operating profit: ¥336 million (up ¥140 million, or 71.5%, year on year)
   • The cost of sales and SG&A expenses ratios improved due to factors such as increased net sales and greater hiring efficiency, and profits rose significantly.
   • Ordinary profit: ¥324 million (up ¥83 million, or 34.4%, year on year)
   • Although non-operating income fell, ordinary profit grew in conjunction with the rise in operating profit.
   • The decline in non-operating income was due to the recording of ¥54 million in subsidy income related to capital investment during the first six months of the previous fiscal year, while no such income was recorded during the first six months of the current fiscal year. This income is expected to be recorded in and after the third quarter of this fiscal year.
   • Profit: ¥196 million (up ¥49 million, or 33.3%, year on year)

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