March 16, 2021
Company Name: | TSUKURUBA Inc. |
Representative: | Hiroki Murakami |
Representative Director, CEO | |
(Code number:2978, TSE Mothers Market) | |
Contact: | Ryohei Koike Director, CFO |
(TEL:03-4400-2946) |
(Updated) Partial Corrections of the "Non-consolidated Financial Results for the Six Months Ended January 31, 2021 (Japanese GAAP)"
TSUKURUBA Inc. announces that there are matters that should be corrected in the "Non-consolidated Financial Results for the Six Months Ended January 31, 2021 (Japanese GAAP)", which was released on March 15, 2021.
Note:This document is a translation of a part of the original Japanese version and provided for reference purposes only. In the event of any discrepancy between the Japanese original and this English translation, the Japanese original shall prevail.
Non-consolidated Financial Results for the Six Months Ended January 31, 2021
[Japanese GAAP]
Company name: TSUKURUBA Inc. Stock exchange listing: Tokyo Code number: 2978
URL:https://tsukuruba.com/ Representative: Hiroki Murakami Contact: Ryohei Koike
Phone: 03-4400-2946
Representative Director, CEO Director, CFO
Scheduled date of filing quarterly securities report: March 15, 2021 Scheduled date of commencing dividend payments: -
Availability of supplementary briefing material on quarterly financial results: Yes Schedule of quarterly financial results briefing session: Yes
March 15, 2021
(Amounts of less than one million yen are rounded down)
1. Non-consolidated Financial Results for the Six Months Ended January 31, 2021 (August 01, 2020 to January 31, 2021)
(1) Non-consolidated Operating Results
(% indicates changes from the previous corresponding period.)
Net sales | Operating profit | Ordinary profit | Net income | |||||
Six months ended January 31, 2021 January 31, 2020 | Million yen 760 992 | % (23.37) - | Million yen (118) 36 | % - - | Million yen (112) 36 | % - - | Million yen (119) 28 | % - - |
Basic earnings per share | Diluted earnings per share | |
Six months ended January 31, 2021 January 31, 2020 | Yen (12.62) 3.20 | Yen - 2.83 |
(2) Non-consolidated Financial Position
Total assets | Net assets | Capital adequacy ratio | |
As of January 31, 2021 July 31, 2020 | Million yen 3,205 2,162 | Million yen 992 1,074 | % 30.3 49.6 |
(Reference) Equity:
As of As ofJanuary 31, 2021:
July 31, 2020:
¥ ¥
971 million 1,073 million
2. Dividends
Annual dividends | |||||
1st quarter-end | 2nd quarter-end | 3rd quarter-end | Year-end | Total | |
Fiscal year ended July 31, 2020 Fiscal year ending July 31, 2021 | Yen - - | Yen 0.00 0.00 | Yen - | Yen 0.00 | Yen 0.00 |
Fiscal year ending July 31, 2021 (Forecast) | - | 0.00 | 0.00 |
(Note) Revision to the forecast for dividends announced most recently: No
(Note) Breakdown of the 2nd quarter dividend for the fiscal year ending July 31, 2021 :
Commemorative dividend Special dividend
- yen - yen
3. Non-consolidated Financial Results Forecast for the Fiscal Year Ending July 31, 2021(August 01, 2020 to July 31, 2021)
(% indicates changes from the previous corresponding period.)
Net sales | Operating profit | Ordinary profit | Net income | Basic earnings per share | |||||
Full year | Million yen 1,472 | % (14.3) | Million yen (563) | % - | Million yen (573) | % - | Million yen (587) | % - | Yen (62.0) |
(Note) Revision to the financial results forecast announced most recently: No
* Notes:
(1) Accounting policies adopted specially for the preparation of quarterly Non-consolidated financial statements: No
(2) Changes in accounting policies, changes in accounting estimates and retrospective restatement
1) Changes in accounting policies due to the revision of accounting standards: No
2) Changes in accounting policies other than 1) above: No
3) Changes in accounting estimates: No
4) Retrospective restatement: No
(3) Total number of issued shares (common shares)
1) Total number of issued shares at the end of the period (including treasury shares):
January 31, 2021:
July 31, 2020:
9,869,700 shares 9,799,700 shares
2) Total number of treasury shares at the end of the period:January 31, 2021:
July 31, 2020:
335,600 shares 335,600 shares
3) Average number of shares during the period:
Six months ended January 31, 2021:
Six months ended January 31, 2020:
9,507,244 shares 8,996,100 shares
*This quarterly report of financial results is out of scope from quarterly review procedures conducted by independent auditors. *Explanation about appropriate usage of business forecasts and other special notes
The forecasts above are based on the judgments made in accordance with information currently available. Forecasts therefore include risks and uncertainties. Actual figures may differ from these forecasts due to subsequent changes in the circumstances.
Quarterly Non-consolidated Financial Statements | ||
Quarterly Non-consolidated Balance Sheets | ||
(Thousand yen) | ||
As of July 31,2020 | As of January 31,2021 | |
Assets | ||
Current assets | ||
Cash and deposits | 1,613,625 | 2,632,568 |
Accounts receivable - trade | 20,847 | 21,036 |
Work in process | 3,161 | 3,759 |
Other | 22,754 | 22,884 |
Allowance for doubtful accounts | (300) | (300) |
Total current assets | 1,660,089 | 2,679,949 |
Non-current assets | ||
Property, plant and equipment | 380,880 | 394,525 |
Intangible assets | ||
Software | - | 57,521 |
Total intangible assets | - | 57,521 |
Investments and other assets | ||
Leasehold and guarantee deposits | 101,916 | 54,631 |
Other | 19,485 | 18,506 |
Total investments and other assets | 121,401 | 73,138 |
Total non-current assets | 502,281 | 525,185 |
Total assets | 2,162,370 | 3,205,134 |
(Thousand yen)As of July 31,2020
As of January 31,2021
Liabilities
Current liabilities
Current portion of bonds payable Current portion of long-term borrowings Accounts payable - other
Income taxes payable Provision for bonuses Other
Total current liabilities Non-current liabilities
Bonds payable
Convertible bond-type bonds with share acquisition rights
Long-term borrowings Other
Total non-current liabilities Total liabilities
Net assets
Shareholders' equity
Share capital Capital surplus Retained earnings Treasury shares
Total shareholders' equity
Share acquisition rights Total net assets
Total liabilities and net assets
40,000 80,000
115,407 119,125
83,371 79,251
7,788 345
- 34,411
58,998 82,635
305,565
395,768
160,000 300,000
- 700,000
602,799 798,961
19,198 17,792
781,997 1,087,562
1,816,753 2,212,522
610,183 1,322,777
17,275 1,136,558
(797,006) (119,949)
(62,421) (62,421)
1,073,531 1,276 1,074,807 2,162,370
971,462 21,150 992,612 3,205,134
Quarterly Non-consolidated Statements of Income
Quarterly Non-consolidated Statements of Income (For the six months)
(Thousand yen)For the six months ended January 31,2020
For the six months ended January 31,2021
Net sales | 992,667 | 760,725 |
Cost of sales | 267,737 | 167,625 |
Gross profit | 724,930 | 593,099 |
Selling, general and administrative expenses | 688,433 | 711,496 |
Operating profit (loss) | 36,496 | (118,396) |
Non-operating income | ||
Interest income | 656 | 7 |
Subsidy income | - | 21,142 |
Other | 310 | 227 |
Total non-operating income | 966 | 21,378 |
Non-operating expenses | ||
Interest expenses | 894 | 3,492 |
Interest on bonds | - | 694 |
Bond issuance costs | - | 10,017 |
Other | 95 | 887 |
Total non-operating expenses | 990 | 15,090 |
Ordinary profit (loss) | 36,472 | (112,109) |
Extraordinary income | ||
Gain on reversal of share acquisition rights | - | 1,276 |
Gain on sales of non-current assets | - | 961 |
Gain on reversal of asset retirement obligations | - | 1,895 |
Total extraordinary income | - | 4,133 |
Extraordinary losses | ||
Loss on liquidation of investments | - | 3,095 |
Office transfer related expenses | - | 8,531 |
Total extraordinary losses | - | 11,627 |
Profit (loss) before income taxes | 36,472 | (119,603) |
Income taxes - current | 6,727 | 346 |
Income taxes - deferred | 987 | - |
Total income taxes | 7,714 | 346 |
Profit (loss) | 28,757 | (119,949) |
Quarterly Non-consolidated Statements of Cash Flows | ||
(Thousand yen) | ||
For the six months | For the six months | |
ended January 31,2020 | ended January 31,2021 | |
Cash flows from operating activities | ||
Profit (loss) before income taxes | 36,472 | (119,603) |
Depreciation | 28,406 | 11,847 |
Increase (decrease) in allowance for doubtful accounts | 200 | - |
Increase (decrease) in provision for bonuses | - | 34,411 |
Interest and dividend income | (656) | (7) |
Subsidy income | - | (21,142) |
Gain on sales of non-current assets | - | (961) |
Interest expenses | 894 | 3,492 |
Interest expenses on bonds | - | 694 |
Bond issuance costs | - | 10,017 |
Gain on reversal of share acquisition rights | - | (1,276) |
Share-based remuneration expenses | - | 11,523 |
Commission expenses | - | 579 |
Gain on reversal of asset retirement obligations | - | (1,895) |
Office transfer related | - | 8,531 |
Loss on liquidation of investments | - | 3,095 |
Decrease (increase) in trade receivables | 818 | (188) |
Decrease (increase) in inventories | (2,521) | (705) |
Increase (decrease) in accrued consumption taxes | (50,718) | 12,320 |
Increase (decrease) in accounts payable - other | (18,714) | (6,110) |
Increase (decrease) in advances received | 9,771 | 4,125 |
Other, net | (10,030) | 1,942 |
Subtotal | (6,076) | (49,311) |
Interest and dividends received | 128 | 7 |
Interest paid | (881) | (3,263) |
Proceeds from subsidy income | - | 21,142 |
Income taxes (paid) refund | (6,194) | 507 |
Net cash provided by (used in) operating activities | (13,024) | (30,916) |
(Thousand yen)For the six months ended January 31,2020
Cash flows from investing activities
Proceeds from withdrawal of time deposits Purchase of property, plant and equipment
Proceeds from sales of property, plant and equipment Purchase of intangible assets
Purchase of investment securities Payments for asset retirement obligations Payments of leasehold and guarantee deposits Proceeds from refund of leasehold and guarantee deposits
Collection of loans receivable
Net cash provided by (used in) investing activities Cash flows from financing activities
Proceeds from long-term borrowings Repayments of long-term borrowings Proceeds from issuance of bonds Redemption of bonds
Proceeds from issuance of convertible bond-type bonds with share acquisition rights
Proceeds from exercise of employee share options Proceeds from issuance of share acquisition rights Payment of commission
Other, net
Net cash provided by (used in) financing activities
Net increase (decrease) in cash and cash equivalents Cash and cash equivalents at beginning of period Cash and cash equivalents at end of period
1,000
For the six months ended January 31,2021
46,730
(86,336)
(25,175)
-
1,099
(46,969)
(57,521)
(9,900)
-
-
(8,100)
(15,171)
-
-
44,220
3,972
-
(153,405)
1,252
260,000 (60,120) 189,982 (20,000)
- (33,930)
- 17,880
- 9,627
(4,359) (579)
(2,831)
-
(41,120)
1,095,338
(207,549)
1,065,673
1,371,971
1,519,889
1,164,422
2,585,562
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tsukuruba Inc. published this content on 16 March 2021 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 17 March 2021 02:27:05 UTC.