2Q FYE Sep-2022 Kessan Tanshin〔J-GAAP〕（Consolidated）
13 May 2022
Company name
CodeRepresentative
Contact

Internetworking 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 May 2022
Scheduled dividendof quarterly report
payment date
Supplementary materials ：Japanese only
Explanatory meeting：Japanese only

Listed TSE

ＴＥＬ

03－5117－2780－（Fraction less than JPY mil）
１．2Q of FYE Sep-2022 Consolidated Financial Results（1 Oct 2021 ～ 31 Mar 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％2Q of FYE Sep-2022
710(29.1)
(33)
－(17)
－(11)
－
2Q of FYE Sep-2021
1,001
8.9
126(321.5)
121557.6
82－
Comprehensive
income2Q of FYE Sep-2022

19EPS

JPY mil（78.8）％

2Q of FYE Sep-2021

93

JPY mil－％

EPS (diluted)
JPY

2Q of FYE Sep-2022
2Q of FYE Sep-2021

JPY(2.04)－14.8914.76（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
2Q FYE Sep-2022
FYE Sep-2021（Ref.）Net assets

Net Assets

Capital-to-asset ratio

JPY mil

JPY mil％

3,113

1,771

56.9

3,260

2Q of FYE Sep-2022

1,7511,771

JPY mil

53.7

FYE Sep-2021

1,751

JPY mil

２．Dividend
1Q

Dividend
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: No

0.00

－

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％－－－－－－（YoY % / QoQ %）Profit (loss)
EPS
attributable toowners of parent
JPY％
JPYmil－－－（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 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：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）

2Q of Sep2022

5,723,600②

Number of treasury shares at FYE

2Q of Sep2022

194,159③

Average number of shares

2Q of Sep2022

5,528,222

Sep-2021
Sep-2021
2Q of Sep2021

5,721,600

194,1595,524,321

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 – tradeInventories
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 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
Net assets
Liabilities and net assets－3－

2Q of FYE Sep-2022(31 Mar 2022)

1,305,110
1,097,900
16,37966,444
2,485,834

1,237,645
797,756
35,04657,972
2,128,421

39,763

43,112

56,38233,78590,16746,432
32,48978,921

388,398
280,282(24,391)644,289774,2193,260,054

559,987
326,714(23,279)
863,422985,456
3,113,877

122,869
720,000

69,950800,000

122,396

120,596

108,616
154,780
1,228,662

5,867
124,392
1,120,806

276,910217,512

3,331

4,092

280,241
1,508,904

221,604
1,342,411

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

443,230
421,174
1,087,499(221,114)
1,730,789

9,709

40,677

9,709
1,751,150
3,260,054

40,677
1,771,466
3,113,877

（２）Consolidated statement of income and comprehensive income（Consolidated statement of income）（2Q）（Unit：JPY thousand）
Previous 2Q of FYE(from 1 Oct 2020
to 31 Mar 2021)
Sales
COGS
Gross profit
Selling, general and administrative expenses
Operating income (loss)
Non-operating income
Commission feeSubsidy
Reversal of allowance for doubtful accounts
Insurance premiums refunded cancellation
Share of profit of entities accounted forusing equity method
Other
Non-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
Extraordinary income
Extraordinary losses
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 2Q of FYE(from 1 Oct 2021
to 31 Mar 2022)

1,001,756
407,155594,600
468,288
126,312710,218
243,363
466,854499,883(33,028)

627
2,474
－
1,684

994－
6,111－

－

9,890

490
5,275100
17,097

2,067
60

1,951
30

7,922－

19
10,070121,51845
2,026(17,957)

585

－

585－

－

760－

5,000－
122,10339,83082,27282,272

5,760(23,718)(12,467)(11,251)(11,251)

（Statement of consolidated comprehensive income）（2Q）（Unit：JPY thousand）
Previous 2Q of FYE(from 1 Oct 2020
to 31 Mar 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 2Q of FYE(from 1 Oct 2021
to 31 Mar 2022)

82,272(11,251)

10,76730,967

10,76793,04030,967
19,716

93,04019,716－－

（３）Consolidated statement of cash flows(2Q)（Unit：JPY thousand）
Previous 2Q of FYE(from 1 Oct 2020
to 31 Mar 2021
Cash flows from operating activities
Income (loss) before income taxes
Depreciation
Amortization of goodwill
Increase (decrease) in provision for loss on
investment of subsidiaries and associates
Increase (decrease) in allowance for
doubtful accounts
Insurance premiums refunded cancellation
Share of (profit) loss of entities accounted
for using equity method
Interest expenses
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 advances received
Increase (decrease) in advance payable
Increase (decrease) in accounts payable other
Increase (decrease) in deposits paid
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) operating
activities
Cash flows from investing activities
Purchase of property, plant and equipment
Purchase of intangible assets
Purchase of investment securities
Purchase of insurance funds
Payments of long-term loans receivableCollection of long-term loans receivable
Purchase of shares of subsidiaries andassociates
Proceeds from cancellation of insurance
funds
Net cash provided by (used in) investingactivities－6－

Latest 2Q of FYE(from 1 Oct 2021
to 31 Mar 2022)

122,103
22,6409,949(23,718)
15,050
9,949

－

760

－

(1,111)(1,684)－

7,922(9,890)

2,067
60

1,951
30

89,268300,143

7,523(18,666)(11,906)(52,919)

1,764
4,840

11,661(6,064)(11,106)(32,593)－

7,632(42,383)(11,161)

3,761(3,883)(13,147)
191,674122(2,103)(615)
37,031

11,558
198,73189(1,957)(99,410)－226,11097,453(600)(12,987)(231,189)(45,559)－－(7,888)(9,216)(117,064)(51,300)(5,000)6,111(8,072)－4,37566(294,032)(184,290)

Previous 2Q of FYE(from 1 Oct 2020
to 31 Mar 2021)
Increase (decrease) in short-term loans
payableRepayments of long-term loans payable
Proceeds from issuance of common 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－（Unit：JPY thousand）
Latest 2Q of FYE(from 1 Oct 2021
to 31 Mar 2022)

70,00080,000(61,198)
1,800(60)(61,198)600(30)

10,542

19,372(57,380)(67,465)

1,229,058

1,305,110

1,171,678

1,237,645