Translation
Notice: This document is an excerpt translation of the original Japanese document and is only for reference purposes. In the event of any
discrepancy between this translated document and the original Japanese document, the latter shall prevail.

Summary of Non-Consolidated Financial Results
for the Three Months Ended April 30, 2019
(Based on Japanese GAAP)
June 14, 2019
Company name:Enigmo Inc.
Stock exchange listing: Tokyo
Stock code:
Representative:

3665
URL http://http://www.enigmo.co.jp/
Representative Director, CEO
Shokei SUDA

Inquiries:

Executive Officer,
Chief Director of Corporate Operation

Yoichi KANEDA

Scheduled date to file Quarterly Securities Report:
Scheduled date to commence dividend payments:

June 14, 2019–

Preparation of supplementary material on quarterly financial results:
Holding of quarterly financial results meeting:

NoNo

TEL

03-6894-3665(Amounts less than one million yen are rounded down)
1. Non-consolidated financial results for the three months ended April 30, 2019 (from February 1, 2019 to April 30, 2019)(1) Non-consolidated operating results (cumulative)
Percentages indicate year-on-year changes
Net salesThree months ended April 30, 2019
Three months ended April 30, 2018

Millions of yen
1,370
1,143

Operating profit% Millions of yen
19.9603–479

Earnings per share

Ordinary profit% Millions of yen
25.8584
–
479

%
20.2
–

Diluted earnings per share

Yen
19.49
16.22

Three months ended April 30, 2019
Three months ended April 30, 2018

Profit% Millions of yen
21.8405–337

Yen––(2) Non-consolidated financial position
Total assets

Net assets

Millions of yen
7,438
7,151

As of April 30, 2019
As of January 31, 2019

Equity ratio

Millions of yen
5,916
5,511%
79.5
77.1

2. Cash dividends
Annual dividends per share

Year ended January 31, 2019Year ending January 31, 2020

1st quarter-end

2nd quarter-end

3rd quarter-end

Fiscal year-end

Yen
––

Yen
0.00

Yen–

Yen
0.00

Yen
0.00

0.00

–

0.00

0.00

Year ending January 31, 2020 (Forecast)Total

3. Forecast of non-consolidated financial results for the year ending January 31, 2020 (from February 1, 2019 to January 31, 2020)
Percentages indicate year-on-year changes
Net sales
Full year

Millions of yen6,156

Operating profit% Millions of yen
16.5
2,467

Ordinary profit% Millions of yen
15.1
2,451

1Profit% Millions of yen
14.4
1,700

Earnings per share%
11.4

Yen
81.65

4. Notes(1) Application of special accounting methods for preparing quarterly non-consolidated financial statements: No(2) Changes in accounting policies, changes in accounting estimates, and restatement of prior period financial statements
NoChanges in accounting policies due to revisions to accounting standards and other regulations:
Changes in accounting policies due to other reasons:
Changes in accounting estimates:

NoNo

Restatement of prior period financial statements:

No(3) Number of issued shares (common shares)
Total number of issued shares at the end of the period (including treasury shares)
As of April 30, 2019

21,321,000 shares As of January 31, 2019

21,321,000 shares

Number of treasury shares at the end of the period
As of April 30, 2019

500,000 shares As of January 31, 2019

500,000 shares

Average number of shares during the period (cumulative from the beginning of the fiscal year)
Three months ended April 30, 201920,821,000 shares Three months ended April 30, 2018

220,821,000 shares

Quarterly non-consolidated financial statements
Non-consolidated balance sheets(Thousands of yen)
As of January 31, 2019

As of April 30, 2019

AssetsCurrent assets
Cash and deposits
Accounts receivable - trade

6,456,014
245,978

6,901,812
200,988

Advance payments - trade
Prepaid expenses

106,326
27,13952,17230,657

Accounts receivable - other
Other

66,687918

102,505–

Allowance for doubtful accounts(4,407)–

6,898,658

7,288,136

Property, plant and equipment
Buildings

47,47847,024Tools, furniture and fixtures

18,117

17,731

Total property, plant and equipment

65,59564,755

Software
Other

8,386
18

7,427
18

Total intangible assets

8,405

7,446

Investments and other assets
Investment securities

575

575

104
119,262104
17,788

Lease and guarantee deposits

58,751

59,351

Total investments and other assets

178,692

77,819Total current assets
Non-current assets

Intangible assets

Shares of subsidiaries and associates
Deferred tax assets

Total non-current assets

252,693150,021

7,151,352

7,438,158

Accounts payable - otherAccrued expenses

182,826
43,931

263,544
9,130

Income taxes payable
Accrued consumption taxes

608,251
63,09589,77549,093

Deposits received
Provision for point card certificates

676,584
42,5001,067,587
18,166

Total assets
Liabilities
Current liabilities

Other
Total current liabilities

7,099

8,373

1,624,290

1,505,672

15,587

15,629Non-current liabilities
Asset retirement obligations
Total non-current liabilities
Total liabilities

3

15,587

15,6291,639,877

1,521,301

(Thousands of yen)
As of January 31, 2019

As of April 30, 2019

Net assets
Shareholders' equity
Capital stock

381,903381,903

Capital surplus
Legal capital surplus

321,103

321,103

Other capital surplus

70,371

70,371

Total capital surpluses

391,474

391,474

Other retained earnings
Retained earnings brought forward

5,153,702

5,559,560

Total retained earnings

Retained earnings

5,153,702

5,559,560

Treasury shares(415,380)(415,429)

Total shareholders' equity

5,511,699

5,917,508

Deferred gains or losses on hedges

(523)

(651)

Total valuation and translation adjustments

(523)

(651)

297

–

5,511,474

5,916,856

7,151,352

7,438,158

Valuation and translation adjustments

Share acquisition rights
Total net assets
Total liabilities and net assets

4Non-consolidated statements of income (cumulative)(Thousands of yen)Three months ended

Three months endedApril 30, 2018

April 30, 2019

Net sales
Cost of sales

1,143,803
197,816

1,370,871
241,300

Gross profit

945,987

1,129,571

Selling, general and administrative expenses

466,126

525,958

Operating profit

479,861

603,612Interest income
Other73268871

Total non-operating income

342

89

Non-operating income

Non-operating expenses
Foreign exchange losses

466

2,820

Going public expenses–

16,497

Total non-operating expenses

466

19,317479,736584,384

Extraordinary income
Reversal of allowance for doubtful accounts

–

4,046

Gain on reversal of share acquisition rights–

297

Total extraordinary income

–

4,344

Profit before income taxes

479,736

588,728

Income taxes - current

152,979

81,340

Income taxes - deferred(10,874)

101,530

Total income taxes

142,105

182,870

Profit337,631405,858

Ordinary profit

5