2Q FYE Sep-2021 Kessan Tanshin〔J-GAAP〕（Consolidated）
14 May 2021
Company name
CodeRepresentative
ContactInternetworking and Broadband Consulting Co., Ltd.
3920
ＵＲＬ https://www.ibc21.co.jp/（Title）
CEO and President（Name）Kato, Hiroyuki（Title）
Director, Corporate（Name）Shimane, Naoto
Service Div.
Scheduled submission date
14 May 2021
Scheduled dividendof quarterly report
payment date
Supplementary materials ：Japanese only
Explanatory meeting：Not scheduled

Listed TSE

ＴＥＬ

03－5117－2780－（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 toowners of parent
JPY mil％
JPY mil％
JPY mil％
JPY mil％2Q of FYE Sep-2021
1,001
8.9
126
321.5
121557.6
82－
2Q of FYE Sep-2020920
5.029(81.6)
18(88.7)(225)－
Comprehensiveincome

2Q of FYE Sep-2021

93

JPY milEPS

2Q of FYE Sep-2021
2Q of FYE Sep-2020

2Q of FYE Sep-2020

（－％）

(224)

JPY mil（－％）

EPS (diluted)
JPYJPY14.89

14.76(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
2Q FYE Sep-2021
FYE Sep-2020（Ref.）Net assets

Net Assets

Capital-to-asset ratio

JPY mil

JPY mil

％

3,128

1,633

52.2

3,045

1,539

50.5

2Q of FYE Sep-2021

1,633

JPY milFYE Sep-2020

1,538

JPY mil

２．Dividend
Dividend
1Q

2Q

3Q

4Q

JPY
JPYJPYJPYFYE Sep-2019
－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－Total
JPY
0.00－

３．Consolidated financial forecast（1 Oct 2020～30 Sep 2021）
Sales

FYE Sep-2021

Operating Income

Ordinary Income

JPY
mil％

JPY
mil％

JPY
mil％

2,313

18.8

322

62.3

319

83.3

（YoY % / QoQ %）Profit (loss)
EPS
attributable toowners of parent
JPY％
JPY
mil195－35.40（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）：NoInclude － （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 restatement① Accounting policy changes in accordance with revision of Accounting Standard：None② Accounting policy changes excluding ① ：None③ Accounting estimate changes：None④ Restatement：None（４）Number of outstanding shares（Ordinary share）※①Outstanding number of shares atFYE（Incl. treasury shares）

2Q of Sep2021

5,721,600②

Number of treasury shares at FYE

2Q of Sep2021

194,159③

Average number of shares

2Q of Sep2021

5,524,321

Sep-2020
Sep-2020
2Q of Sep2020

5,715,600

194,159

5,519,671

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 thedescription. Actual achievement will suffer from various factors.

－2－

２．Consolidated financial statement（１）Consolidated balance sheet（Unit：JPY thousand）
Previous FYE(30 Sep 2020)
AssetsCurrent assets
Cash and deposits
Accounts receivable – trade
Inventories
Other
Current assets
Non-current assets
Property, plant and equipment
Intangible assets
Goodwill
Other
Intangible assetsInvestments and other assets
Investment securities
Other
Allowance for doubtful accounts
Investments and other assets
Non-current assets
AssetsLiabilities
Current liabilities
Accounts payable – tradeShort-term loan payable
Current portion of long-term loans
payableIncome taxes payable
Other
Current liabilities
Non-current liabilities
Long-term loans payable
Provision for loss on business ofsubsidiaries and associates
Non-current liabilities
Liabilities
Net assets
Shareholders’ equity
Capital stock
Capital surplus
Retained earnings
Treasury stock
Shareholders’ equity
Accumulated other comprehensive income
Valuation difference on available-forsale securities
Accumulated other comprehensive income
Subscription rights to shares
Net assets
Liabilities and net assets－3－

2Q of FYE Sep-2021(31 Mar 2021)

1,229,058
1,232,179
18,84482,5062,562,589

1,171,678
1,142,910
10,17357,086
2,381,848

46,845

43,79576,281
48,077
124,358

66,331
43,221
109,553

131,690207,022(27,447)
311,265
482,470
3,045,059

378,548242,324(27,447)
593,425
746,774
3,128,622

160,286
650,000

148,380
720,000

122,396

122,396

3,794
166,485
1,102,962

46,725
115,967
1,153,469

399,306

338,108

3,331

3,331

402,637
1,505,600

341,439
1,494,909

442,030
419,974
901,702(221,114)
1,542,592

442,930
420,874
983,975(221,114)
1,626,665(3,719)7,048(3,719)585
1,539,458
3,045,059

7,048－
1,633,713
3,128,622

（２）Consolidated statement of income and comprehensive income（Consolidated statement of income）（2Q）（Unit：JPY thousand）
Previous 2Q of FYE(from 1 Oct 2019
to 31 Mar 2020)
Sales
COGS
Gross profit
Selling, general and administrative expenses
Operating loss ( )Non-operating income
Commission fee
Subsidy
Insurance premiums refunded cancellation
Consumption tax difference
Other
Non-operating income
Non-operating expenses
Interest expenses
Share issuance cost
Commission for purchase of treasury shares
Share of loss of entities accounted forusing equity method
Other
Non-operating expenses
Ordinary loss ( )Extraordinary income
Gain on reversal of subscription rights toshares
Extraordinary income
Extraordinary losses
Provision of allowance for investment lossof subsidiaries and associatesImpairment loss
Extraordinary losses
Loss ( ) before income taxes
Income taxes
Loss ( )Loss ( ) attributable to owners of parent－4－

Latest 2Q of FYE(from 1 Oct 2020
to 31 Mar 2021)

920,231304,898
615,332
585,366
29,9661,001,756
407,155594,600
468,288
126,312

949
－
546
1,403
96
2,996

627
2,474
1,684
－
490
5,275

1,507
－
129

2,067
60
－

12,176

7,922

672
14,485
18,477

19
10,070121,518

185

585

185

585

896

－

203,799
204,696(186,032)
39,868(225,901)(225,901)－－
122,10339,83082,27282,272

（Statement of consolidated comprehensive income）（2Q）（Unit：JPY thousand）
Previous 2Q of FYE(from 1 Oct 2019
to 31 Mar 2020)
Net income (loss)
Other comprehensive income
Valuation difference on available-for-salesecurities
Other comprehensive income
Comprehensive income（Comprehensive income attributable to）
Comprehensive income attributable to ownersof parent
Comprehensive income attributable to noncontrolling interests－5－

Latest 2Q of FYE(from 1 Oct 2020
to 31 Mar 2021)(225,901)

82,272

1,725

10,767

1,725(224,176)

10,76793,040(224,176)

93,040－－（３）Consolidated statement of cash flows(2Q)（Unit：JPY thousand）
Previous 2Q of FYE(from 1 Oct 2019
to 31 Mar 2020)
Cash flows from operating activities
Income (loss) before income taxes
Depreciation
Amortization of goodwill
Impairment loss
Increase (decrease) in provision for loss onorder received
Increase (decrease) in provision for loss on
business of subsidiaries and associates
Insurance premiums refunded cancellation
Share of (profit) loss of entities accountedfor using equity method
Interest expenses
Commission for purchase of treasury shares
Share issuance cost
Decrease (increase) in notes and accounts
receivable - trade
Decrease (increase) in inventories
Increase (decrease) in notes and accounts
payable - trade
Decrease (increase) in advance payments
Increase (decrease) in advances received
Increase (decrease) in accounts payable other
Increase (decrease) in accrued consumption
taxes
Increase (decrease) in income taxes payable- factor based tax
Other, net
SubtotalInterest income received
Interest expenses paid
Income taxes paid
Income taxes received
Net cash provided by (used in) operatingactivities
Cash flows from investing activities
Purchase of property, plant and equipment
Purchase of intangible assets
Purchase of investment securities
Purchase of insurance funds
Purchase of shares of subsidiaries andassociates
Proceeds from cancellation of insurance
funds
Net cash provided by (used in) investing
activities－

6－

Latest 2Q of FYE(from 1 Oct 2020
to 31 Mar 2021)(186,032)
25,671
20,675
203,799

122,103
22,6409,949－(2,539)

－

896

－

(546)

(1,684)

12,176

7,922

1,507
129－

2,067
－
60

29,75689,268

2,023

7,523

(13,707)(11,906)

12,969(4,225)

1,764
4,840

62(11,106)

10,208(42,383)(8,404)

3,761

4,912
109,3310(1,508)(62,285)
4,126(13,147)
191,674122(2,103)(615)
37,03149,664226,110(844)(76,716)－(13,800)(600)(12,987)(231,189)(45,559)－(8,072)

1,619

4,375

(89,742)(294,032)

（Unit：JPY thousand）
Latest 2Q of FYE(from 1 Oct 2020
to 31 Mar 2021)

Previous 2Q of FYE(from 1 Oct 2019
to 31 Mar 2020)
Increase (decrease) in short-term loans
payableRepayments of long-term loans payable
Proceeds from issuance of common shares
Purchase of treasury shares
Other, net
Net cash provided by (used in) financing
activities
Net increase (decrease) in cash and cash
equivalents
Cash and cash equivalents at beginning ofperiod
Cash and cash equivalents at end of period－7－－70,000(11,200)
1,800(43,182)－(61,198)
1,800
－
(60)

(52,582)

10,542(92,660)(57,380)925,045

1,229,058

832,384

1,171,678