Consolidated Financial Results
for the Fiscal Year Ended March 31, 2021
[Japanese GAAP]May 14, 2021
Listed company: FUKUICOMPUTER HOLDINGS, Inc.
Stock exchange listing: Tokyo Stock Exchange
Code number: 9790
URL: https://www.fukuicompu.co.jp/
Representative: Harukatsu Hayashi, Representative Director and President
Contact: Akira Hashimoto, Director and General Manager of Corporate Management Division
Phone: +81-776-53-9200
Scheduled date of Annual General Meeting of Shareholders: June 25, 2021
Scheduled date of commencing dividend payments: June 28, 2021
Scheduled date of filing Annual Securities Report: June 28, 2021
Availability of financial results briefing material: Available
Schedule of financial results briefing: Scheduled (For institutional investors and analysts)(Amounts of less than one million yen are rounded down.)
1. Consolidated Financial Results for the Fiscal Year Ended March 31, 2021 (April 1, 2020 - March 31, 2021)(1) Consolidated Operating Results(% indicates changes from the previous corresponding period.)
Profit attributable to
Net sales
Operating profit
Ordinary profit
owners of parent
Fiscal year ended
Million yen%
Million yen%
Million yen%
Million yen%
March 31, 2021
12,843
3.1
5,190
14.5
5,236
14.2
3,528
10.0
March 31, 2020
12,454
9.1
4,534
10.7
4,585
10.5
3,208
11.3
(Note) Comprehensive income: Fiscal year ended March 31, 2021: 3,797 million yen [24.3%]
Fiscal year ended March 31, 2020: 3,054 million yen [21.4%]
DilutedRatio ofRatio of
Basic earnings
Return on
earnings per
ordinary profit
operating profit
per share
equityshare
to total assets
to net sales
Fiscal year ended
Yen
Yen
%
%
%
170.66
–
24.7
27.2
40.4
March 31, 2021
March 31, 2020
155.18
–
27.4
27.8
36.4
(Reference) Equity in earnings (losses) of affiliates:
Fiscal year ended March 31, 2021: - million yen
Fiscal year ended March 31, 2020: - million yen(2) Consolidated Financial Position
Shareholders’
Total assets
Net assets
Net assets per shareequity ratio
Million yen

Million yen

21,161
As of March 31, 2021
15,707
17,332As of March 31, 2020
12,840(Reference) Shareholders’ equity: As of March 31, 2021: 15,707 million yen
As of March 31, 2020: 12,840 million yen(3) Consolidated Cash Flows

Fiscal year ended
March 31, 2021
March 31, 2020

%

Yen

74.2
74.1

759.72621.07

Cash flows fromoperating activities

Cash flows frominvesting activities

Cash flows fromfinancing activities

Cash and cash
equivalents at end of
periodMillion yen

Million yen

Million yen

Million yen

4,222
2,957

(237)
(232)

(929)
(826)

13,598
10,543

2. Dividends
1stquarterend
Fiscal year ended
March 31, 2020
Fiscal year ended
March 31, 2021
Fiscal year ending
March 31, 2022
(forecast)

Annual dividends
2nd
3rd
Yearquarter- quarterend
end
end

Total

Total
dividends(annual)Dividend
payout ratio(consolidated)

Ratio ofdividends to
net assets(consolidated)

Yen

Yen

Yen

Yen

Yen

Million yen

%

%

–

0.00

–

45.00

45.00

930

29.0

7.9

–

0.00

–

50.00

50.00

1,033

29.3

7.2

–

0.00

–

50.00

50.00

30.0

3. Consolidated Financial Results Forecast for the Fiscal Year Ending March 31, 2022 (April 1, 2021 – March
31, 2022)(% indicates changes from the previous corresponding period for the full year
and from the same quarter of the previous year for the quarter)
Basic
Profit attributable
Net sales
Operating profit
Ordinary profit
earnings
to owners of parent
per share
2nd quarter(Cumulative)
Full year

Million yen%

Million yen%

Million yen%

Million yen

%

Yen

6,280

1.6

2,380

(5.5)

2,400

(5.7)

1,580

(6.9)

76.42

13,190

2.7

5,200

0.2

5,240

0.1

3,450

(2.2)

166.86* Notes:(1) Changes in significant subsidiaries during the fiscal year under review (Changes in specified subsidiaries resulting
in changes in scope of consolidation): None
Newly included: – (Company name:)
Excluded: – (Company name:)(2) Changes in accounting policies, changes in accounting estimates, and restatement
1) Changes in accounting policies in accordance with changes in accounting standards, etc.: None
2) Changes in accounting policies other than 1) above: None
3) Changes in accounting estimates: None
4) Restatement: None
(3) Total number of issued and outstanding shares (ordinary shares)
1) Total number of issued and outstanding shares at the end of the period (including treasury shares):
As of March 31, 2021:
20,700,000 shares
As of March 31, 2020:
20,700,000 shares2) Total number of treasury shares at the end of the period:
As of March 31, 2021:
24,596 shares
As of March 31, 2020:
24,548 shares
3) Average number of shares during the period:
Year ended March 31, 2021:
Year ended March 31, 2020:

20,675,430 shares
20,675,473 shares

(Reference) Summary of Non-consolidated Financial Results
1. Non-consolidated Financial Results for the Fiscal Year Ended March 31, 2021 (April 1, 2020 – March 31,
2021)(1) Non-consolidated Operating Results(% indicates changes from the previous corresponding period.)
Net sales
Operating profit
Ordinary Profit
ProfitFiscal Year ended
Million yen%
Million yen%
Million yen%
Million yen%
March 31, 2021
4,209
(9.2)
3,112
1.7
3,157
1.5
3,098
3.3
March 31, 2020
4,637
43.5
3,061
39.5
3,111
38.5
2,999
36.3

Fiscal Year ended
March 31, 2021
March 31, 2020

Basic earnings
per share

Diluted earnings
per share

Yen

Yen

149.85145.07––(2) Non-consolidated Financial Position
Total assets
Million yen

Net assets

Shareholders’equity ratio

Million yen

As of March 31, 2021
12,824
11,927
As of March 31, 2020
10,281
9,491(Reference) Shareholders’ equity: As of March 31, 2021: 11,927 million yen
As of March 31, 2020: 9,491 million yen

Net assets per share
%

Yen

93.0
92.3

576.90459.07* These consolidated financial results are outside the scope of audit by certified public accountants or an audit firm.
* Explanation of the proper use of financial results forecast and other notes
The performance outlook and other forward-looking statements herein are based on information currently available
to the Company and certain assumptions that have been deemed reasonable, and are not intended to guarantee theachievement. Actual performance may differ significantly from these forecasts due to a wide range of factors. For
conditions used as the assumptions for the performance forecast and notes on the use of the financial results forecast,please refer to “1. Overview of Operating Results, etc. (4) Future Outlook” on page 3 of the Attachments.

Table of Contents - Attachments
1. Overview of Operating Results, etc. .................................................................................................... 2(1) Overview of Operating Results for the Fiscal Year under Review .................................................. 2(2) Overview of Financial Position for the Fiscal Year under Review ................................................. 3(3) Overview of Cash Flows for the Fiscal Year under Review ............................................................ 3(4) Future Outlook ................................................................................................................................ 3(5) Basic Policy on Profit Distribution and Dividends for the Fiscal Year under Review and the Next
Fiscal Year ............................................................................................................................................ 4
2. Basic Policy on Selection of Accounting Standards ............................................................................ 4
3. Consolidated Financial Statements and Principal Notes ..................................................................... 5(1) Consolidated Balance Sheets .......................................................................................................... 5(2) Consolidated Statements of Income and Comprehensive Income .................................................. 7(3) Consolidated Statements of Changes in Equity .............................................................................. 9(4) Consolidated Statements of Cash Flows ....................................................................................... 11(5) Notes to Consolidated Financial Statements ................................................................................. 12(Notes on going concern assumptions) ..................................................................................... 12(Significant information for preparation of Consolidated Financial Statements) .................... 12(Notes to Consolidated Statements of Changes in Equity) ........................................................... 14(Segment information) ............................................................................................................. 14(Per share information) ............................................................................................................. 16(Significant subsequent events) ................................................................................................ 16

1

1. Overview of Operating Results, etc.
(1) Overview of Operating Results for the Fiscal Year under Review
During the consolidated fiscal year under review, the Japanese economy was affected by the global COVID-19
pandemic and faced a severe situation due to factors including the continued stagnation of economic activities
and sluggish personal consumption. As for the future outlook of the economy, although it is expected to pickup due to the effects of various policies and improvements in overseas economies, the situation remains
uncertain as we need to closely monitor the effects of downside risks to the domestic and overseas economies
due to the re-emergence of infectious diseases and fluctuations in financial and capital markets.
Meanwhile, the adoption of IT introduction subsidies and the spread of i-Construction, which havesupported the Group's business performance, continued to contribute to the Company’s business results.
As a result, for the fiscal year under review, the Group (the Company and its consolidated subsidiaries)
posted net sales of 12,843 million yen (a 3.1% increase year-on-year), operating profit of 5,190 million yen (a14.5% increase year-on-year), ordinary profit of 5,236 million yen (a 14.2% increase year-on-year), and profit
attributable to owners of parent of 3,528 million yen (a 10.0% increase year-on-year).
Status by segment is as follows.
1) Architecture CAD BusinessIn the architecture CAD business, net sales were 6,078 million yen (a 10.9% increase year-on-year) andoperating profit was 2,227 million yen (a 43.8% increase year-on-year), resulting in an increase in both sales
and profit.
In the architecture CAD business, sales increased year-on-year due partly to a boost in sales centered on
major products of the housing business as a result of the adoption of IT introduction subsidies and to therecording of results from optional sales in anticipation of the Building Energy Efficiency Act revised on April
1, 2021.
In the building materials business, whose main product is a 3D catalog site, and in the BIM business,
whose main product is CAD for architectural design for buildings other than wooden houses, an increase in thenumber of companies with continued transactions as well as changes in the sales structure aiming for a regional
strategy turned out to be successful, resulting in an increase in sales year-on-year.
Also, in addition to the year-on-year increase in sales, the Company also reduced travel expenses, etc. by
the promotion of remote operations in light of the COVID-19 pandemic, leading to a year-on-year increase inprofit.
2) Surveying/Civil Engineering CAD BusinessIn the surveying/civil engineering CAD business, net sales were 6,599 million yen (a 4.6% increase year-onyear) and operating profit was 2,868 million yen (a 7.3% increase year-on-year).
In the surveying/civil engineering CAD business, although there was a reactionary decline after thesystem change-related demand in the previous fiscal year in the surveying business, sales of point cloud
processing software, a major product in the construction infrastructure business, increased due to the adoptionof IT introduction subsidies and the spread of i-Construction, which aims to improve productivity atconstruction sites, resulting in an increase in sales year-on-year.
Within the same segment, in addition to the increase in sales year-on-year, the Company reduced travel
expenses, etc. by the promotion of remote operations, resulting in an increase in profit year-on-year.
3) IT Solutions BusinessIn the IT solutions business, net sales were 165 million yen (a 75.2% decrease year on year) and operating loss
was 68 million yen (operating profit of 241 million yen in the previous fiscal year).
In the IT solutions business, while we received orders for local elections and several election-related
development projects, there were no major elections such as the nationwide local elections held in April 20192and the election of members of the House of Councillors in July 2019, resulting in a decrease in both sales andprofit year-on-year.

(2) Overview of Financial Position for the Fiscal Year under Review
Total assets as of the end of the fiscal year under review increased by 3,828 million yen compared with the endof the previous fiscal year to 21,161 million yen. This was mainly due to an increase in cash and deposits andinvestment securities.
Total liabilities increased by 962 million yen compared with the end of the previous fiscal year to 5,453
million yen. This was mainly due to an increase in income taxes payable and deferred tax liabilities.
Net assets increased by 2,866 million yen compared with the end of the previous fiscal year to 15,707
million yen. As a result, shareholders’ equity ratio stood at 74.2%.
(3) Overview of Cash Flows for the Fiscal Year under Review
The balance of cash and cash equivalents (“funds”) at the end of the fiscal year under review increased by
3,055 million yen compared with the end of the previous fiscal year to 13,598 million yen. The status of cash
flows and its main factors are as follows.
(Cash flows from operating activities)
Funds provided by operating activities amounted to 4,222 million yen (compared to 2,957 million yen acquired
for the previous fiscal year). This was mainly due to profit before income taxes of 5,236 million yen,depreciation of 215 million yen, an increase in trade receivables of 163 million yen, and income taxes paid of
1,196 million yen.
(Cash flows from investing activities)
Funds used in investing activities amounted to 237 million yen (compared to 232 million yen used for theprevious fiscal year). This was mainly due to purchase of property, plant and equipment of 161 million yen.
(Cash flows from financing activities)
Funds used in financing activities amounted to 929 million yen (compared to 826 million yen used for theprevious fiscal year). This was mainly due to dividends paid.
(4) Future Outlook
In the fiscal year ended March 31, 2020, the Group achieved its management target for fiscal year 2021 underthe medium-term management plan announced in May 2019, and the results for the fiscal year ended March
31, 2021 further exceeded the results for the previous fiscal year (fiscal year ended March 31, 2020).
Meanwhile, the future outlook remains uncertain, due to factors including the continued impact on theeconomy associated with the spread of COVID-19.
The Group will contribute to resolving issues in the construction industry through the IT solutions that theGroup can provide, while flexibly responding to changes in the social environment, such as countermeasuresagainst COVID-19 and amendments to the Civil Code.
In the architecture CAD business, sales increased year-on-year in fiscal 2020, partly supported by sales
associated with the adoption of IT introduction subsidies. In fiscal 2021, the Company will upgrade the basic
functions of existing packaged software in the housing business, and through regional strategies in the BIM
business, will further expand sales channels while also working to expand stock business. In addition, theCompany will work on sales of options, etc. under the theme of the Building Energy Efficiency Act revised on
April 1, 2021.
In addition, in the surveying/civil engineering CAD business, the Company will not only upgrade existing
packaged software for surveying and civil engineering under the “i-Construction” program promoted by the
Ministry of Land, Infrastructure, Transport and Tourism, but also expand and enhance solutions for various
research and surveying operations in anticipation of the shift to CIM, which is part of measures to combat
COVID-19. At the same time, the Company will support productivity improvement by promoting the shift to 3D
in the surveying and civil engineering industry through the provision of 3D data sharing platforms, etc., and3

work to increase the number of companies with continued transactions.
As a result of the above, the Company forecasts net sales of 13,190 million yen, operating profit of 5,200
million yen, ordinary profit of 5,240 million yen, and profit attributable to owners of parent of 3,450 million yen
for the next fiscal year.
The Company will continue to make efforts to achieve further growth and development by rapidly creating what isdesired and striving to be a company appreciated by its stakeholders, in order to be “indispensable for theconstruction industry” under the corporate slogan of “Dream Big, Design First.”(5) Basic Policy on Profit Distribution and Dividends for the Fiscal Year under Review and the Next Fiscal
Year
The Company’s basic policy on profit distribution is to “focus on returning profits to shareholders and pay
stable dividends continuously.”
Based on the above basic policy, taking into consideration various factors including the consolidated
business results for the fiscal year ended March 31, 2021 having exceeded the initial forecast, the Company
plans to increase the dividends for the fiscal year under review by 5 yen from the previous fiscal year and pay
50 yen per share in order to increase returns to shareholders.
For the next fiscal year, the Company plans to pay a dividend of 50 yen per share, taking into
consideration various factors including the consolidated performance forecast for the next fiscal year.

2. Basic Policy on Selection of Accounting Standards
The Group prepares its consolidated financial statements in accordance with Japanese accounting standards
because it does not operate business or raise funds globally.

43. Consolidated Financial Statements and Principal Notes(1) Consolidated Balance Sheets(Million yen)
As of March 31, 2020
AssetsCurrent assets
Cash and deposits
Notes and accounts receivable - trade
Merchandise and finished goods
Work in process
Raw materials and supplies
Other
Allowance for doubtful accounts
Total current assets
Non-current assets
Property, plant and equipment
Buildings and structures
Accumulated depreciation
Buildings and structures, net
Land
Other
Accumulated depreciation
Other, net
Total property, plant and equipment
Intangible assets
Investments and other assets
Investment securities
Deferred tax assets
Other
Allowance for doubtful accounts
Total investments and other assets
Total non-current assets
Total assets

5

As of March 31, 2021

10,543
1,592
37
34
159
570
(3)
12,933

13,598
1,757
42
2
180
680
(3)
16,257

4,424(3,196)
1,228
1,085
503
(406)
97
2,411
162

4,422
(3,245)
1,176
1,153
563
(450)
113
2,442
170

1,144
349
336
(5)
1,824
4,399
17,332

1,516
446
332
(4)
2,290
4,903
21,161

(Million yen)
As of March 31, 2020
Liabilities
Current liabilities
Notes and accounts payable - trade
Accrued expenses
Income taxes payable
Advances received
Provision for bonuses
Provision for bonuses for directors (and otherofficers)
Other
Total current liabilities
Non-current liabilities
Deferred tax liabilities
Total non-current liabilities
Total liabilities
Net assets
Shareholders’ equity
Share capital
Capital surplus
Retained earnings
Treasury shares
Total shareholders’ equity
Accumulated other comprehensive income
Valuation difference on available-for-salesecurities
Total accumulated other comprehensive
incomeTotal net assets
Total liabilities and net assets

As of March 31, 2021

51
317
551
2,241
669

48
313
1,226
2,308
707

55

56

540
4,426

605
5,265

65
65
4,491

188
188
5,453

1,631
1,500
9,442
(58)
12,5151,631
1,500
12,040(59)
15,113325
325
12,84017,3326594
594
15,707
21,161

(2) Consolidated Statements of Income and Comprehensive Income
Consolidated Statements of Income(Million yen)

Net sales
Cost of sales
Gross profit
Selling, general and administrative expenses
Operating profit
Non-operating income
Dividend income
Commission income
Insurance fee income
Other
Total non-operating income
Ordinary profit
Profit before income taxes
Income taxes – current
Income taxes – deferred
Total income taxes
ProfitProfit attributable to owners of parent

For the fiscal year ended
For the fiscal year ended
March 31, 2020
March 31, 2021
(From April 1, 2019 to March 31, (From April 1, 2020 to March
2020)
31, 2021)
12,454
12,843
2,853
2,676
9,600
10,166
5,066
4,975
4,534
5,190
33
8
3
5
51
4,585
4,585
1,221
155
1,377
3,208
3,208

7

34
7
1
3
46
5,236
5,236
1,800
(92)
1,708
3,528
3,528

Consolidated Statements of Comprehensive Income(Million yen)

ProfitOther comprehensive income
Valuation difference on available-for-sale securities
Total other comprehensive income
Comprehensive income
Comprehensive income attributable toComprehensive income attributable to owners ofparentComprehensive income attributable to noncontrolling interests

For the fiscal year ended
For the fiscal year ended
March 31, 2020
March 31, 2021
(From April 1, 2019 to March 31, (From April 1, 2020 to March
2020)
31, 2021)
3,208
3,528
(154)
(154)
3,054
3,054
－

8

268
268
3,797
3,797
－

(3) Consolidated Statements of Changes in Equity
Fiscal year ended March 31, 2020 (from April 1, 2019 to March 31, 2020)(Million yen)
Accumulated other

Shareholders’ equity

comprehensive income
Valuation

Share

CapitalRetained

Treasury

capitalsurplusearnings

sharesdifference

Totalshareholders’equityonavailablefor-salesecurities

Total
accumulated
otherTotal net
assetscomprehensive
incomeBalance at
beginning of

1,631

1,500

7,060

(58)

10,134479

479

10,613

periodChanges during
periodDividends ofsurplus

(827)

(827)

(827)

3,208

3,208

3,208

(0)

(0)

Profitattributable toowners of parent
Purchase of(0)

treasury shares
Net changes in
items other thanshareholders'

(154)

(154)

(154)

equityTotal changes
during period
Balance at end of
period

－

－

2,381

(0)

2,381

(154)

(154)

2,227

1,631

1,500

9,442

(58)

12,515325

325

12,8409

Fiscal year ended March 31, 2021 (from April 1, 2020 to March 31, 2021)(Million yen)
Accumulated other

Shareholders’ equity

comprehensive income
Valuation

Share

CapitalRetained

Treasury

capitalsurplusearnings

sharesdifference

Totalshareholders’equityonavailablefor-salesecurities

Total
accumulated
otherTotal net
assetscomprehensive
incomeBalance at
beginning of

1,631

1,500

9,442

(58)

12,515325

325

12,840periodChanges during
periodDividends ofsurplus

(930)

(930)

(930)

3,528

3,528

3,528

(0)

(0)

Profitattributable toowners of parent
Purchase of(0)

treasury shares
Net changes in
items other thanshareholders'

268

268

268

equityTotal changes
during period
Balance at end of
period

－

－

2,598

(0)

2,597

268

268

2,866

1,631

1,500

12,040(59)

15,113594

594

15,70710

(4) Consolidated Statements of Cash Flows(Million yen)
For the fiscal year ended
March 31, 2020
(From April 1, 2019 to March
31, 2020)

For the fiscal year ended
March 31, 2021
(From April 1, 2020 to March
31, 2021)

4,585
203

5,236
215

(1)

(1)

211

37

－

1

(33)
210
(207)
22
(79)
97
(20)
(583)
4,406
33
(1,482)
2,957

(34)
(163)
5
(2)
(26)
85
67
(37)
5,384
34
(1,196)
4,222

(96)
(136)
1
(232)

(161)
(92)
16
(237)

(0)
(825)
(826)

(0)
(929)
(929)

－

－

1,899
8,643
10,543

3,055
10,543
13,598Cash flows from operating activities
Profit before income taxes
Depreciation
Increase (decrease) in allowance for doubtful
accounts
Increase (decrease) in provision for bonuses
Increase (decrease) in provision for bonuses for
directors (and other officers)
Interest and dividend income
Decrease (increase) in trade receivables
Decrease (increase) in inventories
Increase (decrease) in trade payables
Increase (decrease) in accounts payable – other
Increase (decrease) in accrued consumption taxes
Increase (decrease) in advances received
Other, net
SubtotalInterest and dividends received
Income taxes paid
Net cash provided by (used in) operating activities
Cash flows from investing activities
Purchase of property, plant and equipment
Purchase of intangible assets
Other, net
Net cash provided by (used in) investing activities
Cash flows from financing activities
Purchase of treasury shares
Dividends paid
Net cash provided by (used in) financing activities
Effect of exchange rate change on cash and cash
equivalents
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period11(5) Notes to Consolidated Financial Statements(Notes on going concern assumptions)Not applicable.

(Significant information for preparation of Consolidated Financial Statements)
1. Scope of consolidation
Number of consolidated subsidiaries: 4Names of consolidated subsidiaries
FUKUICOMPUTER ARCHITECT, Inc.
FUKUICOMPUTER, Inc.
FUKUICOMPUTER SMART, Inc.
FUKUICOMPUTER SYSTEM, Inc.
2. Fiscal year, etc. of consolidated subsidiaries
The fiscal year end of all consolidated subsidiaries corresponds to the consolidated closing date.
3. Accounting policies(1) Valuation standards and methods for significant assets
1) Securities
Available-for-sale securitiesThose with market value:
Market value method based on the market price, etc., as of the fiscal closing date (thevaluation difference is directly included in net assets, and cost of sales is determined by themoving-average method.)Those without market value:
Stated at cost using the moving-average method.
2) Inventories
Merchandise and finished goods: Stated at cost using the weighted-average method (thebalance sheet value is calculated using the inventory writedown method based on decreased profitability).
Work in process:Stated at cost using the specific identification method (thebalance sheet value is calculated using the inventory writedown method based on decreased profitability).
Supplies:
Stated at cost using the weighted-average method (thebalance sheet value is calculated using the inventory writedown method based on decreased profitability).
(2) Depreciation method of significant depreciable assets
1) Property, plant and equipment (excluding leased assets)
Declining-balance method
However, facilities attached to buildings and structures acquired on and after April 1, 2016 aredepreciated by the straight-line method.
The useful lives of property, plant and equipment are summarized as follows:
Buildings and structures
8 to 50 years
2) Intangible assets (excluding leased assets)
12Software intended for market sale
Amortized based on the number of software units estimated to be sold (estimated effective
years: up to 3 years)
Software for internal use
Straight-line method based on the internal usable period (3～5 years)
Other intangible assets
Straight-line method (Main useful life: 8 years)(3) Accounting standards for significant reserves and allowances
1) Allowance for doubtful accounts
In order to prepare for possible credit losses on receivables, the Company records theestimated amount of non-recoverable receivables based on the historical loss rate for general
receivables and based on specific assessment of collectability for doubtful receivables.
2) Provision for bonuses
An estimated payable amount is recognized to prepare for the payment of bonuses to
employees.
3) Provision for bonuses for directors (and other officers)
An estimated payable amount is recognized to prepare for the payment of bonuses to directors
and other officers.
(4) Scope of cash and cash equivalents in the consolidated statement of cash flows
Cash and cash equivalents consist of cash on hand, bank deposits withdrawable at any time,and short-term investments with a maturity of three months or less at the time of purchase,
which are readily convertible into cash and subject to insignificant risk of changes in value.
(5) Other significant information for preparation of consolidated financial statements
1) Accounting for Japanese consumption taxes
Transactions subject to consumption taxes are recorded at amounts exclusive of consumption
taxes.

13

(Notes to Consolidated Statements of Changes in Equity)
For the fiscal year ended March 31, 2020 (From April 1, 2019 to March 31, 2020)
Class and total number of issued shares, and class and number of treasury sharesClass of shares

Number of shares at
beginning of period

Increase

Number of shares at
end of period

Decrease

Issued shares
Ordinary shares
Total

20,700,000－－

20,700,000

20,700,000－－

20,700,000

24,437111－

24,54824,437111－

24,548Treasury shares
Ordinary shares*
Total(Note)The increase of 111 shares in the number of treasury shares of the ordinary shares is due to the purchase of shares of less than
one unit.

For the fiscal year ended March 31, 2021 (From April 1, 2020 to March 31, 2021)
Class and total number of issued shares, and class and number of treasury sharesClass of shares

Number of shares at
beginning of period

Increase

Number of shares at
end of period

Decrease

Issued shares
Ordinary shares
Total

20,700,000－－

20,700,000

20,700,000－－

20,700,000

24,54848－

24,59624,54848－

24,596

Treasury shares
Ordinary shares*
Total(Note)The increase of 48 shares in the number of treasury shares of the ordinary shares is due to the purchase of shares of less than one
unit.

(Segment information)
1. Summary of reportable segments
The Group’s reportable segments are the Group’s organizational units for which financial information is
individually available, and are subject to regular review by the Board of Directors for the purpose of deciding
the allocation of management resources and evaluating its business performance.
The Group operates its businesses by type of its products and services, and classifies them into the threereportable segments of “Architecture CAD Business,” “Surveying/Civil Engineering CAD Business,” and “IT
Solutions Business.”
The architecture CAD business engages in the development, sale, and maintenance of the architecture
CAD software, etc., and provides web services and other software services. The surveying/civil engineering
CAD business engages in the development, sale, and maintenance of CAD software for surveying and civilengineering. The IT solutions business engages in a variety of solution services, including system development
for purposes other than CAD software, web applications, and hosting services.
2. Method of calculating net sales, profit or loss, assets, liabilities, and other items by reportable segment
Accounting methods for reportable segments are mostly the same as those described in “Significant
14

information for preparation of Consolidated Financial Statements.”
Profit by reportable segment is stated on an operating profit basis.
3. Information on net sales and profit or loss by reportable segment
For the fiscal year ended March 31, 2020 (from April 1, 2019 to March 31, 2020)(Million yen)
Reportable segment
Architecture Surveying/Civil
IT Solutions
CAD
engineering
Business
Business
CAD businessNet sales
Sales to external customers
Intersegment sales ortransfers
Total
Segment profit(Notes)

1.
2.

Total

Amount recordedin Consolidated
Adjustments*1
Financial
Statements*2

5,480

6,306

666

12,454－

12,454

－

－

－

－

－

－

5,480
1,549

6,306
2,673

666
241

12,4544,463－
70

12,454
4,534

The adjustment of 70 million yen to segment profit is management fees and other fees received from group companies
and expenses related to group management.
Segment profit is adjusted to align with operating profit on the consolidated financial statements.

For the fiscal year ended March 31, 2021 (from April 1, 2020 to March 31, 2021)(Million yen)
Reportable segment
Architecture Surveying/Civil
IT Solutions
CAD
Engineering
Business
Business
CAD BusinessNet sales
Sales to external customers
Intersegment sales ortransfers
Total
Segment profit (loss)(Notes)

1.
2.

Total

Amount recordedin Consolidated
Adjustments*1
Financial
Statements*2

6,078

6,599

165

12,843－

12,843

－

－

－

－

－

－

6,078
2,227

6,599
2,868

165
(68)

12,843
5,027

－
162

12,843
5,190

The adjustment of 162 million yen to segment profit (loss) is management fees and other fees received from groupcompanies and expenses related to group management.
Segment profit (loss) is adjusted to align with operating profit on the consolidated financial statements.

15

(Per share information)

Net assets per share

For the fiscal year
For the fiscal year
ended March 31, 2020
ended March 31, 2021
(From April 1, 2019 to March 31, 2020) (From April 1, 2020 to March 31, 2021)
621.07 yen
759.72 yen

Basic earnings per share

155.18 yen

170.66 yen(Notes) 1. Diluted earnings per share are not stated because there are no dilutive shares.
2. The basis for the calculation of basic earnings per share is as follows:
For the fiscal year
For the fiscal year
ended March 31, 2020
ended March 31, 2021
(From April 1, 2019 to March 31, (From April 1, 2020 to March 31,
2020)
2021)

Profit attributable to owners of parent(Million yen)

3,208

3,528

Amount not attributable to ordinary
shareholders (Million yen)－－

Profit attributable to owners of parent
relating to ordinary shares(Million yen)

3,208

3,528

20,675,473

20,675,430

Average number of ordinary shares
during the period(Significant subsequent events)
Not applicable.

16