Amvis : Q3Financial Summary （266KB）

[NOTICE: This Consolidated Financial Summary is a translation of the Japanese original for

reference purposes only, and in the event of any discrepancy, the Japanese original shall prevail.]

Consolidated Financial Summary under Japanese GAAP

for the First Nine Months of the Fiscal Year Ending September 30, 2023

			August 9, 2023
Company Name:	Amvis Holdings, Inc.	Stock Exchange Listings:	Tokyo
Code Number:	7071	URL: https://www.amvis.com/en/
Representative:	Keiichi Shibahara, Representative Director and CEO
For Inquiry:	Tetsuya Nakagawa, Director and CFO	TEL: [phone]

Quarterly Securities Report Issue Date:		August 9, 2023		Dividend Payment Date: ―
Supplementary Information for Financial Statements:	Available
Explanatory Meeting to be held:					No
										(Amounts of less than one million yen are truncated)
1. Consolidated Financial Results for the First Nine Months of the Fiscal Year Ending September 30, 2023
(1) Consolidated Operating Results		(% represents the change from the same period in the previous fiscal year)
			Net Sales		Operating Profit		Ordinary Profit		Profit Attributable to
						Owners of Parent
Nine Months Ended		million yen		%	million yen		%	million yen		%	million yen	%
June 30, 2023	22,999		40.2	6,176		40.4	6,137		42.0	4,614	51.0
June 30, 2022	16,410		53.0	4,398		74.9	4,323		69.2	3,055	69.1
Notes	Comprehensive Income
	Nine months ended June 30, 2023: 4,614 million yen / 51.0%
	Nine months ended June 30, 2022: 3,055 million yen / 69.1%
			Earnings	Diluted Earnings
			per Share		per Share
Nine Months Ended		yen		yen
June 30, 2023		47.13		47.03
June 30, 2022		31.46		31.15

Notes

Amvis Holdings, Inc. (hereinafter referred to as the "Company") has implemented a 2-for-1 stock split on January 1, 2022 and a 2- for-1 stock split on October 1, 2022. Therefore, earnings per share and diluted earnings per share are calculated as if the stock splits had been implemented at the beginning of the previous fiscal year.

(2) Consolidated Financial Position

Total Assets

Total Net Assets

Shareholders' Equity Ratio

As of

million yen

million yen

%

June 30, 2023

50,866

24,820

48.8

September 30, 2022

41,767

20,458

49.0

Reference Shareholders' equity:

As of June 30, 2023:

24,820 million yen

As of September 30, 2022: 20,458 million yen

2. Dividends on Common Stock

Dividends per Share

First

Second

Third

Fiscal

Annual

quarter end

quarter end

quarter end

year end

yen

yen

yen

yen

yen

Fiscal Year Ended September 30, 2022

―

0.00

―

6.00

6.00

Fiscal Year Ending September 30, 2023

―

0.00

―

Fiscal Year Ending September 30, 2023

3.00

3.00

(Forecast)

Notes

1. Revision of the forecast from most recently announced figures: No
2. The Company has implemented a 2-for-1 stock split on October 1, 2022. Therefore, dividends per share for the fiscal year ended September 30, 2022 is calculated based on the number of shares not taking into account the stock split. If the stock split had been implemented at the beginning of the previous fiscal year, dividends per share for the fiscal year ended September 30, 2022 is 3.00 yen, which is practically the same amount as that for the fiscal year ending September 30, 2023 (Forecast).

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3. Consolidated Earnings Forecasts for the Fiscal Year Ending September 30, 2023

(% represents the change from the previous fiscal year)

	Net Sales		Operating Profit		Profit Attributable to	Earnings per Share
			Owners of Parent
	million yen	%	million yen		%	million yen	%	yen
Fiscal Year Ending	30,682	33.0	7,872		28.4	5,402	26.2	55.22
September 30, 2023
Notes
Revision of the forecast from most recently announced figures: No

Notes

1. Changes in significant subsidiaries during the period: No
2. Application of special accounting methods for the preparation of the quarterly consolidated financial statements: Yes
3. Changes in accounting policies, accounting estimates and restatement of correction

1. Changes in accounting policies due to revision of accounting standards: No
2. Other changes in accounting policies: No
3. Changes in accounting estimates: No
4. Restatement of corrections: No

4. Number of shares outstanding (common shares)

(A) Total shares outstanding including treasury shares

	As of June 30, 2023	97,950,200	shares
	As of September 30, 2022	97,835,200	shares
(B) Treasury shares
	As of June 30, 2023	912	shares
	As of September 30, 2022	912	shares
(C) Average outstanding shares
	Nine Months Ended June 30, 2023	97,900,959	shares
	Nine Months Ended June 30, 2022	97,119,088	shares

Notes

The Company has implemented a 2-for-1 stock split on January 1, 2022 and a 2-for-1 stock split on October 1, 2022. Therefore, total shares outstanding including treasury shares, treasury shares and average outstanding shares are calculated as if the stock splits had been implemented at the beginning of the previous fiscal year.

This report is exempt from the quarterly review procedures by CPAs or Audit firms

Notes for using earnings forecasts in this report and others

Disclaimer regarding forward-looking information including appropriate use of forecast financial results

This report contains forward-looking statements, such as earnings forecasts, regarding the intent, beliefs and current expectations of the Company and its management with respect to the expected financial position and results of operations of the Company. Actual performance and results may differ from those forecasts due to various factors.

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Table of Contents of Appendix
1. Quarterly Consolidated Financial Statements and Principal Notes	4
(1)	Quarterly Consolidated Balance Sheets	4
(2)	Quarterly Consolidated Statements of Income and Quarterly Consolidated Statements of Comprehensive Income	6
(3)	Notes Regarding Quarterly Consolidated Financial Statements	8
(Going Concern Assumption)	8
(Significant Changes in the Amount of Shareholder's Equity)	8
(Adoption of Specific Accounting Methods for the Preparation of Quarterly Consolidated Financial Statements)	8

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1. Quarterly Consolidated Financial Statements and Principal Notes

(1) Quarterly Consolidated Balance Sheets

			(Unit: million yen)
		As of	As of
		September 30, 2022	June 30, 2023
Assets
Current Assets
Cash and Deposits	11,342	11,515
Accounts Receivable	4,786	5,971
Inventories	11	12
Other	512	981
Allowance for Doubtful Accounts	(37)	(33)
Total Current Assets	16,614	18,447
Non-Current Assets
Property, Plant and Equipment
Buildings and Structures, Net	14,322	18,695
Machinery, Equipment and Vehicles, Net	7	0
Tools, Furniture and Fixtures, Net	78	63
Leased Assets, Net	4,519	4,400
Land	1,404	1,707
Construction in Progress	2,279	4,330
Total Property, Plant and Equipment	22,612	29,197
Intangible Assets
Other	43	55
Total Intangible Assets	43	55
Investments and Other Assets
Leasehold and Guarantee Deposits	1,623	2,215
Deferred Tax Assets	406	406
Other	444	534
Total Investments and Other Assets	2,475	3,156
Total Non-Current Assets	25,131	32,409
Deferred Assets
Share Issuance Cost	21	10
Total Deferred Assets	21	10
Total Assets	41,767	50,866

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			(Unit: million yen)
		As of	As of
		September 30, 2022	June 30, 2023
Liabilities
Current Liabilities
Accounts Payable	66	117
Short-Term Borrowings	1,753	2,351
Current Portion of Long-Term Borrowings	1,645	2,335
Lease Obligations	101	104
Accounts Payable - Other and Accrued Expenses	1,400	1,908
Income Taxes Payable	1,272	984
Provision for Bonuses	550	914
Other	271	376
Total Current Liabilities	7,063	9,093
Non-Current Liabilities
Long-Term Borrowings	9,312	12,010
Lease Obligations	4,622	4,543
Asset Retirement Obligations	255	322
Net Defined Benefit Liability	10	15
Other	44	59
Total Non-Current Liabilities	14,245	16,952
Total Liabilities	21,308	26,045
Net Assets
Shareholders' Equity
Share Capital	5,866	54
Capital Surplus	5,836	11,690
Retained Earnings	8,757	13,078
Treasury Shares	(1)	(1)
Total Shareholders' Equity	20,459	24,821
Accumulated Other Comprehensive Income
Remeasurements of Defined Benefit Plans	(0)	(0)
Total Accumulated Other Comprehensive Income
(0)	(0)
Total Net Assets	20,458	24,820
Total Liabilities and Net Assets	41,767	50,866

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