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, 2018
(Based on Japanese GAAP)
June 14, 2018
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, 2018–

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, 2018 (from February 1, 2018 to April 30, 2018)(1) Non-consolidated operating results (cumulative)
Percentages indicate year-on-year changes
Net salesThree months ended April 30, 2018
Three months ended April 30, 2017

Millions of yen
1,143–

Operating profit% Millions of yen–479––Earnings per share

Ordinary profit% Millions of yen
–479
––%
––

Diluted earnings per share

Yen
16.22
–

Three months ended April 30, 2018
Three months ended April 30, 2017

Profit% Millions of yen–337––Yen––(2) Non-consolidated financial position
Total assets

Net assets

Millions of yen
5,813
4,688

As of April 30, 2018
As of January 31, 2018

Equity ratio

Millions of yen
4,3133,974%
74.2
84.8

2. Cash dividends
Annual dividends per share

Year ended January 31, 2018Year ending January 31, 2019

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, 2019 (Forecast)Total

3. Forecast of non-consolidated financial results for the year ending January 31, 2019 (from February 1, 2018 to January 31, 2019)
Percentages indicate year-on-year changes
Net sales
Full year

Millions of yen
4,784

Operating profit% Millions of yen
12.2
1,745

Ordinary profit% Millions of yen
2.1
1,745

1Profit% Millions of yen
1.7
1,205

Earnings per share%
83.8

Yen
57.92

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
No
Changes in accounting policies due to revisions to accounting standards and other regulations:
Changes in accounting policies due to other reasons:
Changes in accounting estimates:

NoNoRestatement 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, 2018

21,321,000 shares As of January 31, 2018

21,321,000 shares

Number of treasury shares at the end of the period
As of April 30, 2018

500,000 shares As of January 31, 2018

500,000 shares

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

20,821,000 shares Three months ended April 30, 2017

220,821,000 shares

Quarterly non-consolidated financial statements
Non-consolidated balance sheets(Thousands of yen)
As of January 31, 2018

As of April 30, 2018

AssetsCurrent assets
Cash and deposits
Accounts receivable - trade

3,856,224
201,788

5,124,888
159,692

Advance payments - trade
Prepaid expenses

410,908
17,392

325,092
22,959Accounts receivable - other
Deferred tax assets

187,291
13,104

186,897
23,613

Income taxes receivable
Other

41,255230–1,515

Allowance for doubtful accounts(185,582)(176,639)

Total current assets4,542,612

5,668,020

Property, plant and equipment
Buildings

49,292

48,839Tools, furniture and fixtures

18,854

19,973

Total property, plant and equipment

68,146

68,812

Software
Other

9,581
18

8,740
18

Total intangible assets

9,599

8,759

Investments and other assets
Investment securities

575

575

Shares of subsidiaries and associates
Deferred tax assets

105
8,816

105
8,746

Lease and guarantee deposits

58,75158,751

Non-current assets

Intangible assets

Total investments and other assets

68,24868,177

145,994

145,749

4,688,607

5,813,770

Accounts payable - otherAccrued expenses

162,564
16,546

214,058
20,482

Income taxes payable
Accrued consumption taxes–33,977

147,908
42,835

Deposits received
Provision for point card certificates

427,370
52,646

1,003,768
49,765

Total non-current assets
Total assets
Liabilities
Current liabilities

Other
Total current liabilities

5,279

6,076

698,385

1,484,894

15,423

15,464Non-current liabilities
Asset retirement obligations
Total non-current liabilities
Total liabilities

3

15,423

15,464

713,8081,500,359

(Thousands of yen)
As of January 31, 2018

As of April 30, 2018

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

3,617,685

3,955,317

Total retained earnings

Retained earnings

3,617,685

3,955,317

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

Total shareholders' equity

3,975,682

4,313,314

Deferred gains or losses on hedges(1,181)(200)

Total valuation and translation adjustments(1,181)

(200)

297

297

Valuation and translation adjustments

Subscription rights to shares
Total net assets
Total liabilities and net assets

4

3,974,798

4,313,411

4,688,607

5,813,770

Non-consolidated statements of income (cumulative)(Thousands of yen)Three months endedApril 30, 2018
Net sales
Cost of sales

1,143,803
197,816Gross profit

945,987

Selling, general and administrative expenses

466,126

Operating profit

479,861

Non-operating income
Interest income
Miscellaneous income

73268

Total non-operating income

342

Non-operating expenses
Foreign exchange losses

466

Total non-operating expenses

466

Ordinary profit

479,736

Profit before income taxes

479,736

Income taxes - current

152,979

Income taxes - deferred(10,874)

Total income taxes

142,105

Profit337,6315