2Q FYE Sep-2021 Kessan Tanshin〔J-GAAP〕(Consolidated)
14 May 2021 | |||||
Company name | Internetworking and Broadband Consulting Co., Ltd. | Listed TSE | |||
Code | 3920 | URL https://www.ibc21.co.jp/ | |||
Representative | (Title) | CEO and President | (Name)Kato, Hiroyuki | ||
Contact | (Title) | Director, Corporate | (Name)Shimane, Naoto | TEL 03-5117-2780 | |
Service Div. | |||||
Scheduled submission date | 14 May 2021 | Scheduled dividend | - | ||
of quarterly report | payment date | ||||
Supplementary materials | :Japanese only | ||||
Explanatory meeting | :Not scheduled |
(Fraction less than JPY mil)
1.2Q of FYE Sep-2021 Consolidated Financial Results(1 Oct 2020 ~ 31 Mar 2021)
(1)Consolidated statement of income | (Cumulative) | (YoY %) | ||||||||||||||||||
Sales | Operating Income | Ordinary Income | Profit (loss) | |||||||||||||||||
attributable to | ||||||||||||||||||||
owners of parent | ||||||||||||||||||||
JPY mil | % | JPY mil | % | JPY mil | % | JPY mil | % | |||||||||||||
2Q of FYE Sep-2021 | 1,001 | 8.9 | 126 | 321.5 | 121 | 557.6 | 82 | - | ||||||||||||
2Q of FYE Sep-2020 | 920 | 5.0 | 29 | (81.6) | 18 | (88.7) | (225) | - | ||||||||||||
Comprehensive | 2Q of FYE Sep-2021 | 93 | JPY mil | (-%) 2Q of FYE Sep-2020 | (224) | JPY mil | (-%) | |||||||||||||
income | ||||||||||||||||||||
EPS | EPS (diluted) | |||||||||||||||||||
JPY | JPY | |||||||||||||||||||
2Q of FYE Sep-2021 | 14.89 | 14.76 | ||||||||||||||||||
2Q of FYE Sep-2020 | (40.93) | - | ||||||||||||||||||
(Note)The description of diluted EPS is omitted due to loss of 2Q, despite that there are dilutive shares | ||||||||||||||||||||
(2)Consolidated balance sheet | ||||||||||||||||||||
Total Assets | Net Assets | Capital-to-asset ratio | ||||||||||||||||||
JPY mil | JPY mil | % | ||||||||||||||||||
2Q FYE Sep-2021 | 3,128 | 1,633 | 52.2 | |||||||||||||||||
FYE Sep-2020 | 3,045 | 1,539 | 50.5 | |||||||||||||||||
(Ref.)Net assets | 2Q of FYE Sep-2021 | 1,633 | JPY mil | FYE Sep-2020 | 1,538 | JPY mil | ||||||||||||||
2.Dividend | ||||||||||||||||||||
Dividend | ||||||||||||||||||||
1Q | 2Q | 3Q | 4Q | Total | ||||||||||||||||
JPY | JPY | JPY | JPY | JPY | ||||||||||||||||
FYE Sep-2019 | - | 0.00 | - | 0.00 | 0.00 | |||||||||||||||
FYE Sep-2020 | - | 0.00 | ||||||||||||||||||
FYE Sep-2021 | - | - | - | |||||||||||||||||
(Est.) | ||||||||||||||||||||
(Note)1.Revisions to the forecasts of cash dividends most recently announced: Yes 2.Dividends after 3Q have not been determined.
- 1 -
3.Consolidated financial forecast(1 Oct 2020~30 Sep 2021)
(YoY % | / QoQ %) | ||||||||||||
Sales | Operating Income | Ordinary Income | Profit (loss) | EPS | |||||||||
attributable to | |||||||||||||
owners of parent | |||||||||||||
JPY | % | JPY | % | JPY | % | JPY | % | JPY | |||||
mil | mil | mil | mil | ||||||||||
FYE Sep-2021 | 2,313 | 18.8 | 322 | 62.3 | 319 | 83.3 | 195 | - | 35.40 | ||||
(Note)Revisions to the consolidated earnings forecasts most recently announced: No | |||||||||||||
※ Note | |||||||||||||
(1)Transfer of material subsidiaries(subsidiaries | resulting in change in scope of consolidation):No | ||||||||||||
Include | - (Name)-、Exclude - | (Name)- |
(2)Application of a specific accounting procedure for preparing quarterly consolidated financial statements: Calculation of tax expense
Tax expenses are calculated by estimating effective tax rate after tax effective accounting reasonably and multiplying income (losses) before income taxes by the estimated effective tax rate.
(3)Changes in Accounting policies, estimation and restatement | |||||
① | Accounting policy changes in accordance with revision of Accounting Standard:None | ||||
② | Accounting policy changes excluding ① :None | ||||
③ | Accounting estimate changes | :None | |||
④ | Restatement | :None | |||
(4)Number of outstanding shares(Ordinary share) | |||||
① Outstanding number of shares at | 2Q of Sep- | 5,721,600 | Sep-2020 | 5,715,600 | |
FYE(Incl. treasury shares) | 2021 | ||||
② Number of treasury shares at FYE | 2Q of Sep- | 194,159 | Sep-2020 | 194,159 | |
2021 | |||||
③ Average number of shares | 2Q of Sep- | 5,524,321 | 2Q of Sep- | 5,519,671 | |
2021 | 2020 | ||||
※ This Tanshin is out of scope of audit by Auditors.
※(Disclaimer)
The description regarding estimation or forecast in the future in this material is based on our information and assumptions that we have understood reasonably, we never commit, pledge or promise an achievement of the description. Actual achievement will suffer from various factors.
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2.Consolidated financial statement
(1)Consolidated balance sheet
(Unit:JPY thousand) | |||
Previous FYE | 2Q of FYE Sep-2021 | ||
(30 Sep 2020) | (31 Mar 2021) | ||
Assets | |||
Current assets | |||
Cash and deposits | 1,229,058 | 1,171,678 | |
Accounts receivable - trade | 1,232,179 | 1,142,910 | |
Inventories | 18,844 | 10,173 | |
Other | 82,506 | 57,086 | |
Current assets | 2,562,589 | 2,381,848 | |
Non-current assets | |||
Property, plant and equipment | 46,845 | 43,795 | |
Intangible assets | |||
Goodwill | 76,281 | 66,331 | |
Other | 48,077 | 43,221 | |
Intangible assets | 124,358 | 109,553 | |
Investments and other assets | |||
Investment securities | 131,690 | 378,548 | |
Other | 207,022 | 242,324 | |
Allowance for doubtful accounts | (27,447) | (27,447) | |
Investments and other assets | 311,265 | 593,425 | |
Non-current assets | 482,470 | 746,774 | |
Assets | 3,045,059 | 3,128,622 | |
Liabilities | |||
Current liabilities | |||
Accounts payable - trade- | 160,286 | 148,380 | |
Short-term loan payable | 650,000 | 720,000 | |
Current portion of long-term loans | 122,396 | 122,396 | |
payable | |||
Income taxes payable | 3,794 | 46,725 | |
Other | 166,485 | 115,967 | |
Current liabilities | 1,102,962 | 1,153,469 | |
Non-current liabilities | |||
Long-term loans payable | 399,306 | 338,108 | |
Provision for loss on business of | 3,331 | 3,331 | |
subsidiaries and associates | |||
Non-current liabilities | 402,637 | 341,439 | |
Liabilities | 1,505,600 | 1,494,909 | |
Net assets | |||
Shareholders' equity | |||
Capital stock | 442,030 | 442,930 | |
Capital surplus | 419,974 | 420,874 | |
Retained earnings | 901,702 | 983,975 | |
Treasury stock | (221,114) | (221,114) | |
Shareholders' equity | 1,542,592 | 1,626,665 | |
Accumulated other comprehensive income | |||
Valuation difference on available-for- | (3,719) | 7,048 | |
sale securities | |||
Accumulated other comprehensive income | (3,719) | 7,048 | |
Subscription rights to shares | 585 | - | |
Net assets | 1,539,458 | 1,633,713 | |
Liabilities and net assets | 3,045,059 | 3,128,622 | |
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(2)Consolidated statement of income and comprehensive income (Consolidated statement of income)
(2Q)
(Unit:JPY thousand)
Previous 2Q of FYE | Latest 2Q of FYE | |||
(from | 1 Oct 2019 | (from | 1 Oct 2020 | |
to | 31 Mar 2020) | to | 31 Mar 2021) | |
Sales | 920,231 | 1,001,756 | ||
COGS | 304,898 | 407,155 | ||
Gross profit | 615,332 | 594,600 | ||
Selling, general and administrative expenses | 585,366 | 468,288 | ||
Operating loss ( ) | 29,966 | 126,312 | ||
Non-operating income | ||||
Commission fee | 949 | 627 | ||
Subsidy | - | 2,474 | ||
Insurance premiums refunded cancellation | 546 | 1,684 | ||
Consumption tax difference | 1,403 | - | ||
Other | 96 | 490 | ||
Non-operating income | 2,996 | 5,275 | ||
Non-operating expenses | ||||
Interest expenses | 1,507 | 2,067 | ||
Share issuance cost | - | 60 | ||
Commission for purchase of treasury shares | 129 | - | ||
Share of loss of entities accounted for | 12,176 | 7,922 | ||
using equity method | ||||
Other | 672 | 19 | ||
Non-operating expenses | 14,485 | 10,070 | ||
Ordinary loss ( ) | 18,477 | 121,518 | ||
Extraordinary income | ||||
Gain on reversal of subscription rights to | 185 | 585 | ||
shares | ||||
Extraordinary income | 185 | 585 | ||
Extraordinary losses | ||||
Provision of allowance for investment loss | 896 | - | ||
of subsidiaries and associates | ||||
Impairment loss | 203,799 | - | ||
Extraordinary losses | 204,696 | - | ||
Loss ( ) before income taxes | (186,032) | 122,103 | ||
Income taxes | 39,868 | 39,830 | ||
Loss ( ) | (225,901) | 82,272 | ||
Loss ( ) attributable to owners of parent | (225,901) | 82,272 | ||
- 4 -
(Statement of consolidated comprehensive income) (2Q)
(Unit:JPY thousand)
Previous 2Q of FYE | Latest 2Q of FYE | |||
(from | 1 Oct 2019 | (from | 1 Oct 2020 | |
to | 31 Mar 2020) | to | 31 Mar 2021) | |
Net income (loss) | (225,901) | 82,272 | ||
Other comprehensive income | ||||
Valuation difference on available-for-sale | 1,725 | 10,767 | ||
securities | ||||
Other comprehensive income | 1,725 | 10,767 | ||
Comprehensive income | (224,176) | 93,040 | ||
(Comprehensive income attributable to) | ||||
Comprehensive income attributable to owners | (224,176) | 93,040 | ||
of parent | ||||
Comprehensive income attributable to non- | - | - | ||
controlling interests | ||||
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Internetworking and Broadband Consulting Co. Ltd. published this content on 14 May 2021 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 14 May 2021 14:48:09 UTC.