Translation
Notice: This document is an excerpt translation of the original Japanese document and is only for reference purposes. In the event of any
discrepancy between this translated document and the original Japanese document, the latter shall prevail.

Summary of Consolidated Financial Results
for the Six Months Ended September 30, 2023
(Based on Japanese GAAP)
October 27, 2023
Company name:
Enplas Corporation
Stock exchange listing: Tokyo
Stock code:
Representative:

6961
President

URL

https://www.enplas.co.jp
Daisuke Yokota

Inquiries:
Member of the Board Executive Officer
Scheduled date to file Quarterly Securities Report:

Shigeya Fujita
November 10, 2023

Scheduled date to commence dividend payments:
Preparation of supplementary material on quarterly financial results:

December 1, 2023
Yes

Holding of quarterly financial results meeting:

Yes

TEL

03-6268-0259(for institutional investors)(Amounts less than one million yen are rounded down)
1. Consolidated financial results for the six months ended September 30, 2023 (from April 1, 2023 to September 30, 2023)(1) Consolidated operating results (cumulative)
Net sales
Six months ended September 30, 2023
Six months ended September 30, 2022

Millions of yen
19,20021,097

Percentages indicate year-on-year changes
Profit attributable toOperating profit
Ordinary profit
owners of parent% Millions of yen% Millions of yen% Millions of yen%
(9.0)
2,616 (39.9)
3,095 (31.3)
1,798
2.1
30.9
4,355 163.2
4,508 194.4
1,762
93.6

Earnings per share

Diluted earnings per share

Yen
203.81199.84Six months ended September 30, 2023
Six months ended September 30, 2022

Yen
200.89–(2) Consolidated financial positionTotal assets
As of September 30, 2023
As of March 31, 2023

Net assets

Millions of yen
58,22654,599Equity ratio

Millions of yen
50,91647,307

Net assets per share%
86.1
85.3

Yen
5,678.75
5,276.10

2. Cash dividends
Annual dividends per share

Year ended March 31, 2023
Year ending March 31, 2024

1st quarter-end

2nd quarter-end

3rd quarter-end

Fiscal year-end

Yen
––

Yen
30.00
30.00

Yen–

Yen
30.00

Yen
60.00

–

30.00

60.00

Year ending March 31, 2024 (Forecast)Total

3. Forecast of consolidated financial results for the year ending March 31, 2024 (from April 1, 2023 to March 31, 2024)
Percentages indicate year-on-year changes
Profit attributable toNet sales
Operating profit
Ordinary profit
Earnings per shareowners of parent
Millions of yen% Millions of yen% Millions of yen% Millions of yen%
Yen
Full year
39,500(6.5)
5,400 (38.8)
6,000 (31.7)
4,200(9.1)
475.91

1

4. Notes(1) Changes in significant subsidiaries during the six months ended September 30, 2023
(changes in specified subsidiaries resulting in the change in scope of consolidation):

No(2) Application of special accounting methods for preparing quarterly consolidated financial statements:

No(3) Changes in accounting policies, changes in accounting estimates, and restatement of prior period financial statements
Changes in accounting policies due to revisions to accounting standards and other regulations:
Changes in accounting policies due to other reasons:

No
No

Changes in accounting estimates:
Restatement of prior period financial statements:

NoNo(4) Number of issued shares (common shares)
Total number of issued shares at the end of the period (including treasury shares)
As of September 30, 2023

9,732,897 shares As of March 31, 2023

9,732,897 shares904,216 shares As of March 31, 2023

910,432 shares

Number of treasury shares at the end of the period
As of September 30, 2023

Average number of shares during the period (cumulative from the beginning of the fiscal year)
Six months ended September 30, 2023

8,825,118 shares Six months ended September 30, 2022

28,818,793 shares

Quarterly consolidated financial statements
Consolidated balance sheets(Millions of yen)
As of March 31, 2023

As of September 30, 2023

AssetsCurrent assets
Cash and deposits
Notes and accounts receivable - trade

20,766
9,874

23,875
9,784

Finished goods
Work in process

1,201
724

1,195
776

Raw materials and supplies
Consumption taxes refund receivable

2,753
1,067

2,507
467

Income taxes refund receivable
Other

79995

158
1,090

Allowance for doubtful accounts

(24)

(184)

37,43839,672

3,448

3,574

Machinery, equipment and vehicles, net
Tools, furniture and fixtures, net

2,133
1,162

2,308
1,258

Land
Right-of-use assets, net

6,838
1,320

6,8711,737

Construction in progress

364

753

15,26816,504

Software
Other142
77

155
69

Total intangible assets

220225Investments and other assets

1,671

1,824

Total non-current assets

17,161

18,55454,59958,226

Total current assets
Non-current assets
Property, plant and equipment
Buildings and structures, net

Total property, plant and equipment
Intangible assets

Total assets3

(Millions of yen)
As of March 31, 2023

As of September 30, 2023

Liabilities
Current liabilities
Accounts payable - trade

1,162

1,130

Lease liabilities
Accounts payable - other290
1,268

350
848

Accrued expenses
Income taxes payable

635
1,166

677
1,093

Contract liabilities
Provision for bonuses

151
828

124
818

Provision for loss on sublease
Provision for bonuses for directors (and other officers)

25
68

28
56

Provision for loss on disaster
Other–
319

78
350

5,918

5,558

1,054

1,444

Retirement benefit liability
Deferred tax liabilities

83
27

82
31

Provision for loss on sublease
Other57
150

50
143

Total non-current liabilities

1,373

1,751

7,292

7,310

Shareholders' equity
Share capital

8,080

8,080

Capital surplus
Retained earnings

1,998
36,182

2,013
37,713

Treasury shares(3,276)(3,255)

Total shareholders' equity

42,98444,552

Valuation difference on available-for-sale securities
Foreign currency translation adjustment

103
3,460

222
5,361

Total accumulated other comprehensive income

3,563

5,583

53705

87
693

47,30750,91654,59958,226

Total current liabilities
Non-current liabilities
Lease liabilities

Total liabilities
Net assets

Accumulated other comprehensive income

Share acquisition rights
Non-controlling interests
Total net assets
Total liabilities and net assets

4Consolidated statements of income (cumulative) and consolidated statements of comprehensive income(cumulative)
Consolidated statements of income (cumulative)(Millions of yen)Six months ended

Six months ended

September 30, 2022

September 30, 2023

Net sales
Cost of sales

21,097
11,073

19,20010,285Gross profit

10,024

8,915

Selling, general and administrative expenses

5,668

6,298

Operating profit

4,355

2,616

Interest income
Dividend income

1671387

Foreign exchange gains
Gain on sale of scraps

446
27348
31

Non-operating income

Other

35

35

Total non-operating income

532

560

28
346

36
–

–
534
11379

81

4,508

3,095

Gain on sale of non-current assets
Gain on sale of investment securities

12–

29
8

Other

10

Total extraordinary income

1337

2
108

4–

–
1,433

101
–––

103
161

1,544

370

Profit before income taxes

2,977

2,762

Income taxes - current
Income taxes - deferred

1,099
(2)

1,046
(135)

Total income taxes

1,097

910

Profit

1,880

1,852

118

53

1,762

1,798

Non-operating expenses
Interest expenses
Share of loss of entities accounted for using equity method
Compensation expenses
OtherTotal non-operating expenses
Ordinary profit
Extraordinary income

Extraordinary losses
Loss on sale of non-current assets
Impairment losses
Provision for loss on disaster
Loss on valuation of investment securities
Business restructuring expenses
Provision of allowance for doubtful accounts
Total extraordinary losses

Profit attributable to non-controlling interests
Profit attributable to owners of parent5

Consolidated statements of comprehensive income (cumulative)(Millions of yen)

ProfitOther comprehensive incomeSix months ended

Six months ended

September 30, 2022

September 30, 2023

1,880

1,852

Valuation difference on available-for-sale securities
Foreign currency translation adjustment

70
2,971

118
1,944

Share of other comprehensive income of entities accounted
for using equity method

(227)

–

Total other comprehensive income

2,814

2,062

4,695

3,915

4,541

3,818

153

96

Comprehensive income
Comprehensive income attributable toComprehensive income attributable to owners of parent
Comprehensive income attributable to non-controllinginterests6