M&A Capital Partners : Financial Results for the First Quarter of the Fiscal Year Ending September 30, 2022 (under Japan GAAP) (Consolidated)

(English Translation)

Financial Results for the First Quarter

of the Fiscal Year Ending September 30, 2022 (under Japan GAAP) (Consolidated)

			January 28, 2022
Company name: M&A Capital Partners Co., Ltd.	Stock exchange listings:
			Tokyo Stock Exchange
Securities code: 6080		(URL: https://www.ma-cp.com)
Representative: Satoru Nakamura
	President and Representative Director
Contact:	Sou Shimoda		Tel: [phone]
	Director and Manager at the Planning Management Department
Scheduled date of filing of quarterly report:		February 10, 2022
Scheduled date of commencement of dividend payment:		-
Presentation of supplementary materials on financial results:	Yes
Holding of quarterly financial presentation meeting:		No

(Note that all amounts have been rounded down to the nearest one million yen)

1. Consolidated Financial Results for the First Quarter of the Fiscal Year Ending September 30, 2022 (From October 1, 2021 to December 31, 2021)

1. Consolidated Operating Results (Cumulative)

(Percentage figures represent changes from the same period of the previous fiscal year)

	Net sales	Operating	Ordinary income	Profit attributable
	to owners of
	income
			parent
First quarter of	¥5,105 million	¥2,571 million	¥2,573 million	¥1,751million
fiscal year ending
September 30,	(28.5%)	(42.3 %)	(42.1 %)	(56.7%)
2022
First quarter of	¥3,972 million	¥1,807 million	¥1,810 million	¥1,117 million
fiscal year ended
September 30,	(206.7%)	(-%)	(-%)	(-%)
2021

(Note)

Comprehensive income:

First quarter of fiscal year ending September 30, 2022: 1,750 million yen (56.6 %)

First quarter of fiscal year ended September 30, 2021: 1,117 million yen (- %)

	Profit per share	Profit (fully diluted) per share
First quarter of fiscal year	¥55.21	¥53.65
ending September 30, 2022
First quarter of fiscal year	¥35.73	¥34.28
ended September 30, 2021

1. Consolidated Financial Position

	Total assets	Net assets	Equity ratio
First quarter of fiscal
year ending	¥31,487 million	¥27,563 million	86.6%
September 30, 2022
Fiscal year ended	¥30,796 million	¥25,841 million	82.9%
September 30, 2021

(Reference)

Equity:

First quarter of fiscal year ending September 30, 2022: 27,253million yen

Fiscal year ended September 30, 2021: 25,529 million yen

2. Dividends

		Annual dividends per share
	First	Second	Third	Year-end	Total
	quarter	quarter	quarter
Fiscal year ended	―	¥0.00	―	¥0.00	¥0.00
September 30, 2021
Fiscal year ending	―
September 30, 2022
Fiscal year ending
September 30, 2022		¥0.00	―	¥0.00	¥0.00
(Forecast)

(Note) Revision of dividend forecast since the latest announcement: No

3. Forecast of Consolidated Financial Results for the Fiscal Year Ending September 30, 2022 (From October 1, 2021 to September 30, 2022)

(Percentage figures represent changes from the same period of the previous fiscal year)

				Profit
	Net sales	Operating	Ordinary	attributable to	Profit per
	income	income	owners of	share
				parent
	¥16,220	¥6,819	¥6,823	¥4,539
Annual	million	million	million	million	¥143.13
	(7.0%)	(3.8%)	(3.6%)	(5.3%)

(Note) Revision of financial results forecast since the latest announcement: No

* Notes

1. Significant changes in subsidiaries during the consolidated cumulative quarter under review (Changes in specified subsidiaries affecting the scope of consolidation): No
2. Application of accounting treatment specific to preparation of quarterly consolidated

financial statements:

No

1. Changes in accounting policies, changes in accounting estimates, and restatement of prior period financial statements after error corrections

1. Changes in accounting policies due to revisions to accounting standards and

other regulations:

Yes

1. Changes in accounting policies due to

	reasons other than (i):	No
	(iii) Changes in accounting estimates:	No
	(iv) Restatement of prior period
	financial statements after error corrections:	No
(4)	Total number of issued shares (common shares)

1. Total number of issued shares as of the end of the period (including treasury shares):

As of December 31, 2021	31,717,000 shares
As of September 30, 2021	31,717,000 shares
(ii) Number of treasury shares as of the end of the period:
As of December 31, 2021	398 shares
As of September 30, 2021	398 shares
(iii) Average number of shares during the period (cumulative):
First quarter of fiscal year ending September 30, 2022	31,716,602 shares
First quarter of fiscal year ended September 30, 2021	31,275,167 shares

• The quarterly financial results are not subject to quarterly review by certified public accountants or an audit firm.
• Proper usage of the forecast of financial results, and other special matters

Descriptions or statements concerning projected figures and future outlooks contained within these materials are based on the decisions and assumptions resulting from information currently obtainable by the Company. The possibility exists that due to the intrinsic uncertainty of those decisions and assumptions and/or changes in terms of business operations as well as situational changes occurring internally/externally, the actual results may substantially differ from the content of projections. These materials do not constitute a guarantee on the part of the Company as to the certainty of any and all content concerning forecasts for the future.

Attachment - Contents
1. Qualitative Information on Financial Results for the Quarter under Review ..................	2
(1)	Explanation of Operating Results...........................................................................	2
(2)	Explanation of Financial Position...........................................................................	4
(3)	Explanation of Forecast of Consolidated Financial Results and Other
	Forward-looking Statements...................................................................................	5
2. Quarterly Consolidated Financial Statements and Notes.................................................	6
(1)	Quarterly Consolidated Balance Sheet ...................................................................	6
(2)	Quarterly Consolidated Statement of Income and Quarterly Consolidated
	Statement of Comprehensive Income.....................................................................	8
(3)	Notes to Quarterly Consolidated Financial Statements ..........................................	10
	(Notes on premise of going concern) ................................................................	10
	(Notes on significant changes in shareholders' equity) ....................................	10
	(Changes in accounting policies) ......................................................................	10
	(Additional information) ...................................................................................	11

- 1 -