3Q FYE Sep-2021 Kessan Tanshin〔J-GAAP〕（Consolidated）
13 Aug 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
13 Aug 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）
１．3Q of FYE Sep-2021 Consolidated Financial Results（1 Oct 2020 ～ 30 Jun 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％3Q of FYE Sep-2021
1,326
5.4
82－71－
59－
3Q of FYE Sep-2020
1,258
(1.2)
(52)
－(72)
－(191)－
Comprehensive
income3Q of FYE Sep-2021

69

JPY milEPS

3Q of FYE Sep-2021
3Q of FYE Sep-2020

3Q of FYE Sep-2020

（－％）

(190)

JPY mil（－％）

EPS (diluted)
JPY

JPY10.70

10.60(34.67)－（Note）The description of diluted EPS is omitted due to loss of 3Q, despite that there are dilutive shares（２）Consolidated balance sheet
Total Assets
3Q FYE Sep-2021
FYE Sep-2020（Ref.）Net assets

Net Assets

Capital-to-asset ratio

JPY mil

JPY mil

％

2,934

1,610

54.9

3,045

1,539

50.5

3Q of FYE Sep-2021

1,610

JPY milFYE Sep-2020

1,538

JPY mil

２．Dividend
Dividend
1Q

2Q

3Q

4Q

JPY
JPY
JPY
JPY
FYE Sep-2020
－0.00
－0.00
FYE Sep-2021－0.00－
FYE Sep-2021－（Est.）（Note）１．Revisions to the forecasts of cash dividends most recently announced: Yes
２．Dividends after 4Q 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）

3Q of Sep2021

5,721,600②

Number of treasury shares at FYE

3Q of Sep2021

194,159③

Average number of shares

3Q of Sep2021

5,525,361

Sep-2020
Sep-2020
3Q of Sep2020

5,715,600

194,159

5,519,594

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－

3Q of FYE Sep-2021(30 Jun 2021)

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

1,373,785
737,682
12,15961,272
2,184,899

46,84542,04376,281
48,077
124,358

61,35640,141
101,498

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

383,998
249,628(27,447)
606,180
749,7222,934,621

160,286
650,000

26,029720,000122,396

122,396

3,794
166,485
1,102,962

25,868119,224
1,013,518

399,306

307,509

3,331

3,331

402,637
1,505,600

310,840
1,324,359

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

442,930
420,874
960,809(221,114)
1,603,499(3,719)6,762(3,719)585
1,539,458
3,045,059

6,762－
1,610,261
2,934,621

（２）Consolidated statement of income and comprehensive income（Consolidated statement of income）（3Q）（Unit：JPY thousand）
Previous 3Q of FYE(from 1 Oct 2019
to 30 Jun 2020)
Sales
COGS
Gross profit
Selling, general and administrative expenses
Operating profit (loss)
Non-operating income
Commission fee
Subsidy income
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 income (loss)
Extraordinary income
Gain on sales of shares of subsidiaries andassociates
Gain on reversal of subscription rights toshares
Gain on change in equityExtraordinary income
Extraordinary losses
Loss on valuation of shares of subsidiaries
and associates
Provision of allowance for investment lossof subsidiaries and associates
Impairment loss
Extraordinary losses
Income (loss) before income taxes
Income taxes
Profit (loss)
Profit (loss) attributable to owners of parent－4－

Latest 3Q of FYE(from 1 Oct 2020
to 30 Jun 2021)

1,258,406
431,720
826,686
879,382(52,696)

1,326,626
521,703804,923
722,531
82,391

1,257－
1,156
1,624
129
4,168

978
2,474
1,727－
557
5,736

2,613－
129

3,127
60
－

20,426

13,062672
23,841(72,369)85
16,336
71,791

8,051

－

213

585

－
8,264

19,074
19,660

－

8,072

995

－

203,799
204,795(268,900)(77,518)(191,381)(191,381)－
8,072
83,37924,273
59,106
59,106

（Statement of consolidated comprehensive income）（3Q）（Unit：JPY thousand）
Previous 3Q of FYE(from 1 Oct 2019
to 30 Jun 2020)
Net income (loss)
Other comprehensive income
Valuation difference on available-for-salesecurities
Other comprehensive income
Comprehensive income (loss)（Comprehensive income attributable to）
Comprehensive income (loss) attributable toowners of parent
Comprehensive income attributable to noncontrolling interests－5－

Latest 3Q of FYE(from 1 Oct 2020
to 30 Jun 2021)(191,381)

59,106736

10,481

736(190,644)

10,481
69,588(190,644)

69,588－－