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, 2021
(Based on Japanese GAAP)
June 14, 2021
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, 2021–

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

Yes
No

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, 2021 (from February 1, 2021 to April 30, 2021)(1) Non-consolidated operating results (cumulative)
Percentages indicate year-on-year changesNet sales
Three months ended April 30, 2021
Three months ended April 30, 2020

Millions of yen
1,831
1,343

Operating profit% Millions of yen
36.3
710
(2.0)
476

Earnings per share

Ordinary profit% Millions of yen
49.2
713(21.1)
476%
48.9(18.1)

Diluted earnings per share

Yen
11.89
7.99

Three months ended April 30, 2021
Three months ended April 30, 2020

Profit% Millions of yen
49.8
495(18.5)
332

Yen
11.88
–

(2) Non-consolidated financial position
Total assets

Net assets

Millions of yen
11,424
12,737

As of April 30, 2021
As of January 31, 2021

Equity ratio

Millions of yen
9,301
9,220%
81.1
72.1

2. Cash dividends
Annual dividends per share

Year ended January 31, 2021
Year ending January 31, 2022

1st quarter-end

2nd quarter-end

3rd quarter-end

Fiscal year-end

Yen
––Yen
0.00

Yen–

Yen
10.00

Yen
10.00

––––

Year ending January 31, 2022 (Forecast)Total

3. Forecast of non-consolidated financial results for the year ending January 31, 2022 (from February 1, 2021 to January 31, 2022)
Percentages indicate year-on-year changes
Net sales

Full year

Millions of yen
8,139~8,846

Operating profit% Millions of yen
15.0
3,063
25.0~3,519

Ordinary profit% Millions of yen
1.0
3,060
16.0~3,519

1Profit% Millions of yen
1.0
2,117
16.1~2,435

Earnings per share%
1.0
16.0

Yen
50.85~58.47

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, 2021

42,642,000 shares As of January 31, 2021

42,642,000 shares

Number of treasury shares at the end of the period
As of April 30, 2021

1,000,040 shares As of January 31, 2021

1,000,040 shares

Average number of shares during the period (cumulative from the beginning of the fiscal year)
Three months ended April 30, 2021

41,641,960 shares Three months ended April 30, 2020

241,641,960 shares

Quarterly non-consolidated financial statements
Non-consolidated balance sheets(Thousands of yen)
As of January 31, 2021

As of April 30, 2021

AssetsCurrent assets
Cash and deposits
Accounts receivable - trade

11,807,725
331,943

10,469,610
254,441

MerchandiseSupplies

5,071
5,061

6,864
4,941

Advance payments - trade
Prepaid expenses

61,08942,34783,88747,010Accounts receivable - other
Other

84,6291,281

156,234
4,837

12,339,150

11,027,828

Buildings
Tools, furniture and fixtures

43,38225,36359,992
22,996

Total property, plant and equipment

68,74682,98810,652

9,848

18

18

10,671

9,867

Investment securities
Shares of subsidiaries and associates

193,341
104

193,341
104

Leasehold and guarantee deposits
Long-term prepaid expenses

63,8205,351

63,820
8,836

Deferred tax assets

56,02038,086

Total investments and other assets

318,638304,189

398,056

397,044

12,737,206

11,424,873

Accounts payable - otherAccrued expenses

362,214
8,094

227,484
1,374

Income taxes payable
Accrued consumption taxes

666,181
149,736

210,797
82,898Deposits received
Asset retirement obligations

2,273,483
13,8001,506,446
13,800

Provision for point card certificates
Provision for bonuses

33,300–35,73427,756

Other

2,665

9,703

3,509,476

2,115,995

Asset retirement obligations

7,152

7,171

Total non-current liabilities

7,152

7,171

3,516,629

2,123,167

Total current assets
Non-current assets
Property, plant and equipment

Intangible assets
Software
Other
Total intangible assets
Investments and other assets

Total non-current assets
Total assets
Liabilities
Current liabilities

Total current liabilities
Non-current liabilities

Total liabilities3

(Thousands of yen)
As of January 31, 2021

As of April 30, 2021

Net assets
Shareholders' equity
Share capital

381,903381,903

Capital surplus
Legal capital surplus

321,103

321,103

Other capital surplus

70,371

70,371

Total capital surpluses

391,474

391,474Other retained earnings
Retained earnings brought forward

8,821,715

8,900,389

Total retained earnings

Retained earnings

8,821,715

8,900,389

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

Total shareholders' equity

9,179,664

9,258,337

(160)
554

(160)
3,009

Valuation and translation adjustments
Valuation difference on available-for-sale securities
Deferred gains or losses on hedges
Total valuation and translation adjustments
Share acquisition rights
Total net assets
Total liabilities and net assets

4394

2,849

40,51940,5199,220,577

9,301,706

12,737,206

11,424,873

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

Three months endedApril 30, 2020

April 30, 2021

Net sales
Cost of sales

1,343,346
246,806

1,831,571
353,976

Gross profit

1,096,539

1,477,595

Selling, general and administrative expenses

620,006

766,763

Operating profit

476,533

710,831

Interest income
Foreign exchange gains

59–

50
2,297

Subsidy income
Other–
1

1,000
342

Total non-operating income

60

3,691

108–

Non-operating income

Non-operating expenses
Foreign exchange losses
Miscellaneous loss

–

731

108

731

476,486

713,791

3,077

–

3,077

–

–

55

Loss on retirement of non-current assets

–

2,937

Total extraordinary losses

–

2,993

Profit before income taxes

479,563

710,798

Income taxes - current

132,672

198,854

Total non-operating expenses
Ordinary profit
Extraordinary income
Gain on sales of investment securities
Total extraordinary income
Extraordinary losses
Loss on sales of non-current assets

Income taxes - deferred

14,353

16,850Total income taxes

147,025

215,705

Profit332,537

495,092

5