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 Nine Months Ended October 31, 2021
(Based on Japanese GAAP)
December 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

TEL

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

December 14, 2021–

Preparation of supplementary material on quarterly financial results:
Holding of quarterly financial results meeting:Yes
No03-6894-3665(Amounts less than one million yen are rounded down)
1. Non-consolidated financial results for the nine months ended October 31, 2021 (from February 1, 2021 to October 31, 2021)(1) Non-consolidated operating results (cumulative)
Percentages indicate year-on-year changes
Net sales
Nine months ended October 31, 2021
Nine months ended October 31, 2020

Millions of yen
5,298
4,719

Operating profit% Millions of yen
12.3
1,974
14.3
1,883

Earnings per share

Ordinary profit% Millions of yen
4.9
1,994
9.1
1,881

%
4.0
10.2

Diluted earnings per share

Yen
32.62
31.38

Nine months ended October 31, 2021
Nine months ended October 31, 2020

Profit% Millions of yen
6.0
1,358
10.1
1,306

Yen
32.60
–(2) Non-consolidated financial position
Total assets

Net assets

Millions of yen
12,881
12,737

As of October 31, 2021
As of January 31, 2021

Equity ratio

Millions of yen
10,1649,220%
78.6
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
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
7,521

Operating profit% Millions of yen
6.3
2,800

Ordinary profit% Millions of yen
(7.7)
2,810

1Profit% Millions of yen
(7.3)
1,920

Earnings per share%
(8.5)

Yen
46.11

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 October 31, 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 October 31, 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)
Nine months ended October 31, 2021

41,641,960 shares Nine months ended October 31, 2020

241,641,960 shares

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

As of October 31, 2021

AssetsCurrent assets
Cash and deposits
Accounts receivable - trade

11,807,725
331,943

12,082,261
286,686

Merchandise
Supplies

5,071
5,061

7,507
4,686

Advance payments - trade
Prepaid expenses

61,08942,34741,372
46,461

Accounts receivable - other
Other

84,6291,281

56,096
4,815

12,339,150

12,529,887

Buildings
Tools, furniture and fixtures

43,38225,36328,122
19,396

Total property, plant and equipment

68,74647,51910,652

12,74018

18

10,671

12,759Investment securities
Shares of subsidiaries and associates

193,341104

206,331
104

Leasehold and guarantee deposits
Long-term prepaid expenses

63,8205,351

32,336
4,095

Deferred tax assets

56,02048,132

Total investments and other assets

318,638

290,999

398,056

351,278

12,737,206

12,881,166

Accounts payable - otherAccrued expenses

362,214
8,094

363,734
8,262

Income taxes payable
Accrued consumption taxes

666,181
149,736

129,308
66,027

Deposits received
Asset retirement obligations

2,273,483
13,8002,096,123–

33,3002,665

39,334
6,948

3,509,476

2,709,737

7,152

7,209

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 liabilitiesProvision for point card certificates
Other
Total current liabilities
Non-current liabilities
Asset retirement obligations
Total non-current liabilities
Total liabilities

3

7,152

7,209

3,516,629

2,716,947

(Thousands of yen)
As of January 31, 2021

As of October 31, 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

391,474

Other retained earnings
Retained earnings brought forward

8,821,715

9,763,742

Total retained earnings

8,821,715

9,763,742

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

Total shareholders' equity

9,179,664

10,121,691

Valuation difference on available-for-sale securities
Deferred gains or losses on hedges

(160)
554

(160)
2,168

Total valuation and translation adjustments

394

2,008

40,51940,5199,220,577

10,164,219

12,737,206

12,881,166

Retained earnings

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)
Nine months ended

Nine months ended

October 31, 2020

October 31, 2021

Net sales
Cost of sales

4,719,579
877,385

5,298,707
1,018,867

Gross profit

3,842,194

4,279,839

Selling, general and administrative expenses

1,959,098

2,305,291

Operating profit

1,883,095

1,974,547

Interest income
Foreign exchange gains

107
–

104
17,376

A lecture and a manuscript fee income
Subsidy income

28–

–
2,420

Gain on sales of goods
Other960–607

Total non-operating income

232

20,508Non-operating expenses
Foreign exchange losses

1,784

–

Share issuance costs
Miscellaneous loss

180–

–
643

1,964

643

1,881,363

1,994,412

Gain on sales of non-current assets
Gain on sales of investment securities

232
3,077

–
–

Total extraordinary income

3,310

–

Non-operating income

Total non-operating expenses
Ordinary profit
Extraordinary income

Extraordinary losses
Loss on sales of non-current assets
Loss on retirement of non-current assets
Total extraordinary losses

217

55

–

32,507217

32,562

1,884,456

1,961,849

Income taxes - current

587,714596,227

Income taxes - deferred(9,982)

7,175

Profit before income taxes

Total income taxes
Profit5

577,732

603,4031,306,723

1,358,446