M&A Capital Partners : Financial Results for the Fiscal Year Ended September 30, 2021 (under Japan GAAP) (Consolidated)

(English Translation)

Financial Results for the Fiscal Year Ended September 30, 2021

(under Japan GAAP) (Consolidated)

		October 29, 2021
Company name: M&A Capital Partners Co., Ltd.	Stock exchange listings:
		Tokyo Stock Exchange
Securities code: 6080	(URL https://www.ma-cp.com)
Representative: Satoru Nakamura
	President and Representative Director
Contact:	Sou Shimoda	Tel: [phone]
	Director and Manager at the Planning Management Department
Scheduled date of annual shareholders' meeting:	December 22, 2021
Scheduled date of commencement of dividend payment:	－
Scheduled date of filing of annual securities report:	December 23, 2021
Presentation of supplementary materials on financial results: Yes
Holding of financial presentation meeting:	Yes (For institutional investors)

(Note that all amounts have been rounded down to the nearest one million yen)

1. Financial Results for the Fiscal Year Ended September 30, 2021 (From October 1, 2020 to September 30, 2021)

1. Consolidated Operating Results (Cumulative)

(Percentage figures represent changes from the same period of the previous fiscal year)

		Operating		Profit attributable
	Net sales	Ordinary income	to owners of
	income
			parent
Fiscal year
ended	¥15,161 million	¥6,572 million	¥6,588 million	¥4,311 million
September 30,	(27.7%)	(30.1%)	(30.4%)	(26.5%)
2021
Fiscal year
ended	¥11,871 million	¥5,051 million	¥5,050 million	¥3,407 million
September 30,	(-5.7%)	(-13.7%)	(-13.7%)	(-13.2%)
2020

(Note)

Comprehensive income:

Fiscal year ended September 30, 2021: 4,311 million yen (26.6%)

Fiscal year ended September 30, 2020: 3,406 million yen (-13.2 %)

	Profit per	Profit (fully	Return on	Ratio of	Ratio of
	ordinary	operating
	diluted) per
	share	equity	income to	income to net
	share
			total assets	sales
Fiscal year
ended	¥136.65	¥132.25	18.8%	24.0%	43.3%
September 30,
2021
Fiscal year
ended	¥109.18	¥105.09	18.2%	22.4%	42.6%
September 30,
2020
(Reference)
Equity in profit of affiliates:
Fiscal Year Ended September 30, 2021: ― million yen
Fiscal Year Ended September 30, 2020: ― million yen

1. Consolidated Financial Position

	Total assets	Net assets	Equity ratio	Net assets per
	share
Fiscal year
ended	¥30,796 million	¥25,841 million	82.9%	¥804.92
September 30,
2021

Fiscal year

ended ¥24,060 million ¥20,632 million 85.0% ¥655.42 September 30,

2020

(Reference)

Equity:

Fiscal Year Ended September 30, 2021: 25,529 million yen

Fiscal Year Ended September 30, 2020: 20,455 million yen

1. Consolidated Cash Flows

Cash flows from

Cash flows from

Cash flows from

Cash and cash

operating

investing

financing

equivalents at

activities

activities

activities

end of period

Fiscal year ended

¥6,014 million

- ¥913 million

¥798 million

¥23,261 million

September 30,

2021

Fiscal year ended

September 30,

¥3,481 million

- ¥71 million

―

¥17,361 million

2020

2. Dividends

Annual dividends per share

Total

Ratio of

amount of

Payout ratio

dividends to

cash

First

Second

Third

Year-

Total

dividends

(consolidated)

net assets

quarter

quarter

quarter

end

(annual)

(consolidated)

Fiscal year

ended

―

¥0.00

―

¥0.00

¥0.00

―

―

―

September

30, 2020

Fiscal year

ended

―

¥0.00

―

¥0.00

¥0.00

―

―

―

September

30, 2021

Fiscal year

ending

―

¥0.00

―

¥0.00

¥0.00

―

September

30, 2022

(Forecast)

3. Forecast of Financial Results for the Fiscal Year Ending September 30, 2022 (From October 1, 2021 to September 30, 2022)

(Percentage figures represent changes from the same period of the previous fiscal year)

		Operating	Ordinary	Profit	Profit per
	Net sales	attributable to
	income	income	owners of	share
				parent
	¥16,220	¥6,819	¥6,823	¥4,539
Annual	million	million	million	million	¥143.13
	(7.0%)	(3.8%)	(3.6%)	(5.3%)

(Note) No forecast has been made for the consolidated financial results for the second quarter (cumulative).

* Notes

1. Significant changes in subsidiaries during the consolidated fiscal year under

review:No

1. Changes in accounting policies, changes in accounting estimates, and restatements of prior period financial statements after error corrections

1. Changes in accounting policies due to revisions to accounting standards and

other regulations, etc.:

No

1. Changes in accounting policies due to

	other reasons:	No
(iii)	Changes in accounting estimates:	No

1. 1. Restatements of prior period
      financial statements after error corrections: No
2. Total number of issued shares (common shares)
3. 1. Total number of issued shares as of the end of the period (including treasury

shares):
As of September 30, 2021:	31,717,000 shares
As of September 30, 2020:	31,210,000 shares

1. Number of treasury shares as of the end of the period:

As of September 30, 2021:	398 shares
As of September 30, 2020:	398 shares

1. Average number of shares during the period:

Fiscal year ended September 30, 2021:	31,554,049 shares
Fiscal year ended September 30, 2020:	31,209,602 shares

(Reference) Overview of Non-Consolidated Financial Results

1. Financial Results for the Fiscal Year Ended September 30, 2021 (From October 1, 2020 to September 30, 2021)

1. Non-ConsolidatedOperating Results

(Percentage figures represent changes from the same period of the previous fiscal year)

		Net sales	Operating	Ordinary income	Profit
		income
	Fiscal year
	ended	¥13,833 million	¥6,865 million	¥6,889 million	¥4,661 million
	September 30,	(35.7%)	(38.8%)		(39.0%)	(39.1%)
2021
	Fiscal year
	ended	¥10,191 million	¥4,947 million	¥4,957 million	¥3,351 million
	September 30,	(-6.7%)	(-15.1%)		(-15.0%)	(-15.4%)
2020
		Profit per share	Profit (fully
		diluted) per share
	Fiscal year
	ended	¥147.74	¥142.98
	September 30,
	2021
	Fiscal year
	ended	¥107.38	¥103.36
	September 30,
	2020

1. Non-ConsolidatedFinancial Position

	Total assets	Net assets	Equity ratio	Net assets per
	share
Fiscal year
ended	¥30,510 million	¥26,042 million	84.3%	¥811.24
September 30,
2021
Fiscal year
ended	¥23,344 million	¥20,482 million	87.0%	¥650.63
September 30,
2020
(Reference)
Equity:

Fiscal Year Ended September 30, 2021: 25,729 million yen

Fiscal Year Ended September 30, 2020: 20,305 million yen