3Q FYE Sep-2022 Kessan Tanshin〔J-GAAP〕（Consolidated）
12 Aug 2022
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
12 Aug 2022
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-2022 Consolidated Financial Results（1 Oct 2021 ～ 30 Jun 2022）（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-2022
1,074(19.0)(18)－1(97.3)(7)－
3Q of FYE Sep-2021
1,326
5.4
82－
71
－59－
Comprehensiveincome

3Q of FYE Sep-2022

65EPS

JPY mil3Q of FYE Sep-2021（5.5％）

69

JPY mil（－％）

EPS (diluted)
JPY

3Q of FYE Sep-2022
3Q of FYE Sep-2021JPY(1.28)－10.7010.60（Note）１. The “Accounting Standards for Revenue Recognition” (ASBJ Statement No. 29, March 31, 2020), etc. has been applied
since the beginning of the first quarter of the current consolidated fiscal year.
２. The description of diluted EPS is omitted due to loss of 2Q, despite that there are dilutive shares.

（２）Consolidated balance sheet
Total Assets
3Q FYE Sep-2022
FYE Sep-2021（Ref.）Net assets

Net Assets

Capital-to-asset ratio

JPY mil

JPY mil％

3,135

1,817

58.0

3,260

3Q of FYE Sep-2022

1,751

1,817

JPY mil

53.7

FYE Sep-2021

1,751

JPY mil

２．Dividend
1QDividend
3Q

2Q
JPY

JPY

4Q

Total
JPY

JPY

FYE Sep-2021
－0.00
－0.00
FYE Sep-2022－0.00－
FYE Sep-2022
4.00（Est.）（Note）１．Revisions to the forecasts of cash dividends most recently announced: No0.00－

JPY

1－4.00３．Consolidated financial forecast（1 Oct 2021～30 Sep 2022）
Sales

FYE Sep-2022

Operating Income

Ordinary Income

JPY
mil％

JPY
mil％

JPY
mil％

1,500(25.5)

(83)

－(73)

－（YoY % / QoQ %）Profit (loss)
EPS
attributable toowners of parent
JPY％
JPYmil(53)－(9.59)（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）：No
Include － （Name）－、Exclude － （Name）－（２）Application of a specific accounting procedure for preparing quarterly consolidated financialstatements: 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.
However, tax expenses are calculated by legal effective tax rate in case that the application ofestimating tax rate results unreasonable.
（３）Changes in Accounting policies, estimation and restatement① Accounting policy changes in accordance with revision of Accounting Standard：Yes② Accounting policy changes excluding ① ：None③ Accounting estimate changes：None④ Restatement：None（４）Number of outstanding shares（Ordinary share）※①

Outstanding number of shares atFYE（Incl. treasury shares）

3Q of Sep2022

5,723,600②

Number of treasury shares at FYE

3Q of Sep2022

194,159③

Average number of shares

3Q of Sep2022

5,528,628

Sep-2021
Sep-2021
3Q of Sep2021

5,721,600

194,159

5,525,361

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 2021)
AssetsCurrent assets
Cash and deposits
Accounts receivable – trade
Inventories
Income taxes receivable
Other
Current assets
Non-current assets
Property, plant and equipment
Intangible assets
Goodwill
Other
Intangible assets
Investments 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 loanspayable
Income taxes payable
OtherCurrent liabilities
Non-current liabilities
Long-term loans payable
Provision for loss on business ofsubsidiaries and associates
Other
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
Net assets
Liabilities and net assets－3－

3Q of FYE Sep-2022(30 Jun 2022)

1,305,110
1,097,900
16,379－66,444
2,485,834

1,445,560
532,087
37,196
49,68547,5762,112,106

39,763

43,34556,38233,78590,16741,45730,956
72,413388,398
280,282(24,391)644,289774,2193,260,054

622,193
305,769(20,223)
907,739
1,023,497
3,135,603

122,869
720,000

36,488800,000

122,396

118,746

108,616
154,780
1,228,662

1,048
155,811
1,112,093

276,910

188,763

3,331

5,519

－
280,241
1,508,904

11,745
206,027
1,318,121

442,930
420,874
1,098,750(221,114)
1,741,440

443,230
421,174
1,091,676(221,114)
1,734,966

9,709

82,5159,709
1,751,150
3,260,054

82,515
1,817,482
3,135,603

（２）Consolidated statement of income and comprehensive income（Consolidated statement of income）（3Q）（Unit：JPY thousand）
Previous 3Q of FYE(from 1 Oct 2020
to 30 Jun 2021)
Sales
COGS
Gross profit
Selling, general and administrative expenses
Operating income (loss)
Non-operating income
Commission fee
Subsidy
Insurance premiums refunded cancellation
Reversal of allowance for doubtful accounts
Share of profit of entities accounted forusing equity method
OtherNon-operating income
Non-operating expenses
Interest expenses
Share issuance cost
Share of loss of entities accounted forusing equity method
Other
Non-operating expenses
Ordinary income (loss)
Extraordinary income
Gain on reversal of subscription rights toshares
Gain on change in equity
Extraordinary income
Extraordinary losses
Loss on valuation of share of subsidiaries
and associates
Provision of allowance for investment lossof subsidiaries and associates
Provision of allowance for doubtful accounts
for subsidiaries and associates
Extraordinary losses
Income (loss) before income taxes
Income taxes
Income (loss)
Income (loss) attributable to owners of parent－

4－

Latest 3Q of FYE(from 1 Oct 2021
to 30 Jun 2022)

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

1,074,506
331,412743,094
761,259(18,165)

978
2,474
1,727
－

1,365
－
564
9,167

－

11,791

557
5,736

273
23,163

3,127
60

2,979
30

13,062－

85
16,336
71,791

45
3,054
1,943

585

－

19,074
19,660

－
－

8,072

－

－

2,187

－

5,000

8,072
83,37924,273
59,106
59,106

7,187(5,243)
1,830(7,074)(7,074)

（Statement of consolidated comprehensive income）（3Q）（Unit：JPY thousand）
Previous 3Q of FYE(from 1 Oct 2020
to 30 Jun 2021)
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 3Q of FYE(from 1 Oct 2021
to 30 Jun 2022)

59,106(7,074)

10,48172,806

10,481
69,58872,80665,732

69,58865,732－－