FYE June 2022 (64th Term) First Half

Financial Results

2022.02.25

Agenda

1. Overview of Financial Results

  • 2. Overview of Results by Segment

  • 3. Forecast for Fiscal Year Ending June 30, 2022 (64th term)

  • 4. Toward achieving sustainable growth in partnership with stakeholders

Note pertaining to this data:

  • - In principle, monetary amounts included in this document are rounded down to the nearest million yen.

  • - The forward-looking statements included in this document are based on information currently available to the Company and on certain preconditions that the Company deems reasonable. The Company provides no guarantee that what is stated will actually be realized.

  • - The names of companies, systems, and products included in this document are, as a general rule, trademarks or registered trademarks of companies, including KOZO KEIKAKU ENGINEERING Inc.

Copyright© KOZOKEIKAKU ENGINEERING Inc. All Rights Copyright© KOZOKEIKAKU ENGINEERING Inc. All Rights Reserved.

Reserved.

1

Overview of Financial Results

Results for the Term under Review

  • Application of Accounting Standard for Revenue Recognition

    If performance obligations are satisfied over time, progress in efforts to satisfy performance obligations is estimated and revenue is recognized (posted) for a certain period of time based on that progress.

    If the reasonable estimation of progress is difficult, revenue is recognized based on an amount of expenses expected to be collected until progress is reasonably estimated (application of the cost recovery method).

  • Applicable to Engineering Consulting Services

    * Services for which reasonable estimation is difficult

    In the previous term or before: Sales and costs were posted after profits are finalized Accounting Standard for Revenue Recognition: Sales and costs are posted according to expenses that have arisen in the term

  • Increase in Both Net Sales and Cost of Sales (Income statement)

    The gross profit and other profit ratios declined from those in the previous period Profitability ratios improved in line with progress in services (finalization of profits)

Income Statement

(Million yen)

Net sales

Cost of sales

Gross profit

(Gross profit rate)

SGA expenses

Operating income (loss)

(Gross profit rate)

Non-operating profit & loss

Ordinary income (loss)

(Gross profit rate)

Extraordinary profit & loss

Net income (loss) before taxes

Income taxes

Net income (loss)

(Gross profit rate)

* Starting from the 64th term, we have applied the Accounting Standard for Revenue Recognition, etc. (hereinafter the "New Standard").

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KKE - Kozo Keikaku Engineering Inc. published this content on 31 March 2022 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 31 March 2022 06:15:08 UTC.