Asgent, Inc.

Summary of Non-Consolidated Financial Results
Financial Highlights(For the 9Months Ended December 31, 2022)

Listed Company Name: Asgent, Inc.
Listing Exchange: Standard
Security Code No:4288
URL: https://www.asgent.co.jp/
Representative: Takahiro Sugimoto
President & CEO
Enquiries:

Takahiko Akiyama

Corporate Planning Department Manager

TEL:+81-3-6853-7401

1. Business Results(1) Operating Results
Note: Figures less than one million yen omitted, except for EPS

For the 9Months EndedNet sales

Operating Income

Ordinary income

Net income

Millions of yen

Millions of yenMillions of yen

Millions of yen

Dec. 31, 2022

2,208

Dec. 31, 2021

2,275

△3%－

△87－

△30－

△101－

16－

Note: the% value represents the changes from the same quarter of the previous year

For the 9Months Ended

Dec. 31, 2022
Dec. 31, 2021

Basic EPS

Diluted EPS

Yen

Yen

△28.77－

4.18－

Total Assets

Shareholders’ Equity

Shareholders’Equity ratio

As ofMillions of yen

Millions of yen%Dec. 31, 2022

2,106

1,254

59.5%

Mar. 31, 2022

2,525

1,354

53.6%

(2) Financial Conditions△10915－－

2. Financial statements(For the 9Months Ended Dec 31, 2022)(1) Balance Sheets
Note: Figures less than one thousand yen omitted
Account Title

Mar. 31, 2022

Dec. 31, 2022

AmountAmountAssetsCurrent assets
Cash and deposits

993,772

1,066,170

Accounts receivable-trade

610,600

355,849

Merchandise and finished goods

332,641

192,544

5,762

492

922

Advance payments-trade36,421－Prepaid expenses

36,42044,311

Other

16,890

5,440

(20)

(4)

2,032,499

1,664,827

Buildings, net

25,94428,228Tools, furniture and fixtures, net

164,666

133,426

1,854

1,854

Total property, plant and equipment

192,465

163,509

Intangible assets

18,683855

Investments and other assets

282,100

277,619493,249

441,984

2,525,749

2,106,812

Accounts payable-trade408,899

73,094

Short-term loans payable

200,000

200,000

Accounts payable-other

99,83070,170Accrued expenses

33,63946,138

Income taxes payable

9,487

4,511

Comsumption tax payable

5,354

41,210

Advances received

233,211

249,942

Deposits received

5,833

20,672

Provision for bonuses

54,027

26,865

Total current liabilities

1,050,284732,606

Work in process
Supplies

Allowance for doubtful accounts
Total current assets
Noncurrent assets
Property, plant and equipment

Land

Total noncurrent assets
Total assets
Liabilities
Current liabilities

Note: Figures less than one thousand yen omitted
Account Title

Mar. 31, 2022

Dec. 31, 2022

AmountAmountNoncurrent liabilities
Provision for retirement benefits

121,176

119,983

121,176

119,983

1,171,461

852,589

Capital stock

771,110771,110

Capital surplus

705,200

705,200

Retained earnings(130,607)(240,398)

(369)

(369)

1,345,332

1,235,541

Valuation difference on available-for-salesecurities

8,955

18,680Total valuation and translation adjustments

8,955

18,680Total net assets

1,354,288

1,254,222

Total liabilities and net assets

2,525,749

2,106,812

Total noncurrent liabilities
Total liabilities
Net assets
Shareholders' equity

Treasury stock
Total shareholders' equity
Valuation and translation adjustments

(2) Statements of Income
Note: Figures less than one thousand yen omitted
Account Title

Dec. 31, 2021

Dec. 31, 2022

AmountAmount

Ⅰ Net Sales

2,275,370

2,208,213

Ⅱ Cost of Sales

1,472,229

1,443,153

Gross Profit

803,140

765,059

833,937

852,624

Operating Income(30,796)(87,564)

Ⅳ Non-operating Income

51,1803,505

Ⅴ Non-operating Expenses

3,666

16,983

Ordinary Income

16,717(101,043)

Ⅵ Extraordinary Income－－

Ⅶ Extraordinary Losses－0

Income Before Taxes

16,717(101,043)

Tax Expenses

745

8,747

Income After Taxes

15,972(109,790)

Ⅲ Selling, General and Administrative Expenses