1Q FYE Sep-2022 Kessan Tanshin〔J-GAAP〕（Consolidated）
10 Feb 2022
Listed TSE

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
Scheduled dividend
10 Feb 2022
of quarterly report
payment date
Supplementary materials ：Japanese only
Explanatory meeting：Not scheduled

ＴＥＬ

03-5117-2780－（Fraction less than JPY mil）
１．1Q of FYE Sep-2022 Consolidated Financial Results（1 Oct 2021 ～ 31 Dec 2021）（１）Consolidated statement of income (Cumulative)（YoY %）
Sales

Operating Income

Ordinary Income

Profit (loss) attributableto owners of parent

JPY mil％

JPY mil％

JPY mil％

JPY mil％

1Q of FYE Sep-2022322(17.7)

(63)

－(55)

－(35)

－

1Q of FYE Sep-2021

392

0.1

(14)

－(21)

－

(15)

－

Comprehensive income

1Q of FYE Sep-2022(25)

JPY milEPS（－％）

1Q of FYE Sep-2021(20)

JPY mil（－％）

EPS (diluted)

1Q of FYE Sep-2022

JPYJPY(6.35)－1Q of FYE Sep-2021(2.78)－（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 1Q, despite that there are dilutive shares.

（２）Consolidated balance sheet
Total Assets

Net Assets

JPY mil

JPY milCapital-to-asset ratio％

1Q FYE Sep-2022

3,078

1,725

56.1

FYE Sep-2021

3,260

1,751

53.7

（Ref.）Net assets

1,7251Q of FYE Sep-2022

JPY mil

1,751

FYE Sep-2021

JPY mil

２．Dividend
Dividend
1Q

2Q

3Q

4Q

Total

JPY

JPY

JPY

JPY

JPY

FYE Sep-2021

－0.00

－0.00

0.00

FYE Sep-2022

－－－

4.00

4.00

Operating Income

Ordinary Income

Profit (loss)
attributable toowners of parent

FYE Sep-2022（Est.）（Note） Revisions to the forecasts of cash dividends most recently announced: No

３．Consolidated financial forecast（1 Oct 2021～30 Sep 2022）（YoY % / QoQ %）
Sales

EPS

JPY mil％

JPY mil％

JPY mil％

JPY mil％JPY

2 half945(5.7)

112(11.3)

112(7.8)74(10.1)

13.39

FYE Sep-2022

2,100

4.3

250

250(8.7)

165(16.3)

29.85

nd(11.0)－1－

（Note） １．Revisions to the consolidated earnings forecasts most recently announced: No
２．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. Financial forecast figures arestated after the application of the said accounting standard, etc.

※Note（１）Transfer of material subsidiaries（subsidiaries resulting in change in scope of consolidation）：
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 at
1Q of Sep-2022
FYE（Incl. treasury shares）② Number of treasury shares at FYE
1Q of Sep-2022③※

Average number of shares

1Q of Sep-2022

5,721,600
194,159
5,527,441

Sep-2021
Sep-2021
1Q of Sep-2021

5,721,600
194,159
5,522,094

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 ourinformation and assumptions that we have understood reasonably, we never commit, pledge or promise anachievement of the description. 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
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－

1Q of FYE Sep-2022(31 Dec 2021)

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

1,234,054
836,754
21,81853,3322,145,959

39,763

43,67856,38233,78590,16751,40732,86884,275388,398
280,282(24,391)644,289774,2193,260,054

523,645
301,848(21,335)
804,158
932,111
3,078,071

122,869
720,000

100,215
720,000

122,396

122,446

108,616
154,780
1,228,662

2,470
157,914
1,103,046

276,910

246,261

3,331

3,331

280,241
1,508,904

249,592
1,352,639

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

442,930
420,874
1,063,643(221,114)
1,706,333

9,709

19,0989,709
1,751,150
3,260,054

19,098
1,725,432
3,078,071

（２）Consolidated statement of income and comprehensive income（Consolidated statement of income）（1Q）（Unit：JPY thousand）

Sales
COGS
Gross profit
Selling, general and administrative expenses
Operating loss
Non-operating income
Commission fee
Subsidy
Insurance premiums refunded cancellation
Allowance for doubtful accounts reversal
Investment gain on 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 loss
Extraordinary income
Gain on reversal of subscription rights toshares
Extraordinary income
Loss before income taxes
Income taxes
Loss
Loss attributable to owners of parent－Previous 1Q of FYE(from 1 Oct 2020
to 31 Dec 2020)
392,276
167,036
225,239
239,580(14,340)

Latest 1Q of FYE(from 1 Oct 2021
to 31 Dec 2021)
322,853
134,756
188,096
251,113(63,016)316
602
1,453－
－
67
2,439

597－
－
3,055
4,649
53
8,356

1,011
30

999－

8,045－

15
9,102(21,003)45
1,044(55,704)

585

－

585
(20,418)(5,045)(15,372)(15,372)－(55,704)(20,596)(35,107)(35,107)4－

（Statement of consolidated comprehensive income）（1Q）（Unit：JPY thousand）
Previous 1Q of FYE(from 1 Oct 2020
to 31 Dec 2020)
Net 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 1Q of FYE(from 1 Oct 2021
to 31 Dec 2021)(15,372)(35,107)(5,436)

9,389(5,436)(20,809)

9,389(25,717)(20,809)(25,717)－－