[Delayed]Summary of Non-Consolidated Financial Results for the Year Ended September 30, 2021(Based on Japanese GAAP)

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 Year Ended September 30, 2021

(Based on Japanese GAAP)

																								November 5, 2021
Company name:	LINKBAL INC
Stock exchange listing:	Tokyo
Stock code:	6046	URL	https://linkbal.co.jp
Representative:	CEO & President						Yoshihiro Kazumasa
Inquiries:	Director & General Manager			Jun Narusawa			TEL [phone]
Scheduled date of ordinary general meeting of shareholders:	December 17, 2021
Scheduled date to file Securities Report:						December 17, 2021
Scheduled date to commence dividend payments:			-
Preparation of supplementary material on financial results:	Yes
Holding of financial results meeting:								Yes
													(Amounts less than one million yen are rounded down)
1. Non-consolidated financial results for the year ended September 30, 2021 (from October 1, 2020 to September 30, 2021)
(1) Non-consolidated operating results															Percentages indicate year-on-year changes
				Net sales			Operating profit		Ordinary profit			Profit
			Millions of yen		%	Millions of yen		%			Millions of yen	%		Millions of yen		%
Year ended September 30, 2021			670		(53.1)	(317)		-				(313)	-				(376)		-
Year ended September 30, 2020			1,427		(47.5)	50		(95.1)				59	(94.2)				5		(99.1)
			Earnings per share		Diluted earnings per		Profit/equity			Ordinary profit/total	Operating profit/net
									share										assets				sales
					Yen			Yen						%						%					%
Year ended September 30, 2021			(20.17)			-					(20.0)			(14.9)					(47.4)
Year ended September 30, 2020			0.32			-						0.3						2.4					3.5
(2) Non-consolidated financial position
				Total assets			Net assets					Equity ratio		Net assets per share
				Millions of yen	Millions of yen							%							Yen
As of September 30, 2021						1,942					1,692								87.1							90.77
As of September 30, 2020						2,269					2,068								91.2							110.94
(3) Non-consolidated cash flows
				Cash flows from	Cash flows from		Cash flows from		Cash and cash equivalents
			operating activities	investing activities		financing activities			at end of period
				Millions of yen	Millions of yen				Millions of yen			Millions of yen
Year ended September 30, 2021						(149)					41								120							1,830
Year ended September 30, 2020						(431)					(31)								-							1,817
2. Cash dividends
								Annual dividends per share								Total cash		Dividend payout		Ratio of dividends
																					ratio (Non-	to net assets (Non-
			1st quarter-end	2nd quarter-end	3rd quarter-end	Fiscal year-end			Total			dividends (Total)		consolidated)		consolidated)
				Yen			Yen	Yen		Yen			Yen	Millions of yen		%				%
Year ended September 30, 2020			-		0.00	-		0.00				0.00		-			-				-
Year ended September 30, 2021			-		0.00	-		0.00				0.00		-			-				-
Year ending September 30, 2022			-			0.00	-				0.00				0.00					-
(Forecast)

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3. Forecast of non-consolidated financial results for the year ending September 30, 2022 (from October 1, 2021 to September 30, 2022) Percentages indicate year-on-year changes

	Net sales		Operating profit		Ordinary profit		Profit		Earnings per share
Six months ending	Millions of yen	%	Millions of yen		%	Millions of yen		%	Millions of yen	%	Yen
-	-	-		-	-		-	-	-	-
March 31, 2022
Full year	1,287	93.9	1		-	1		-	0	-	0.05

4. Notes

(1) Changes in accounting policies, changes in accounting estimates, and restatement of prior period financial statements

Changes in accounting policies due to revisions to accounting standards and other regulations:	No
Changes in accounting policies due to other reasons:	No
Changes in accounting estimates:	No
Restatement of prior period financial statements:	No

(2) Number of issued shares (common shares)

Total number of issued shares at the end of the period (including treasury shares)

	As of September 30, 2021	19,500,000	shares	As of September 30, 2020	19,500,000	shares
Number of treasury shares at the end of the period
	As of September 30, 2021	853,104	shares	As of September 30, 2020	853,104	shares
Average number of shares during the period
	Year ended September 30, 2021	18,646,896	shares	Year ended September 30, 2020	18,646,896	shares

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Non-consolidated financial statements

Non-consolidated balance sheets

			(Thousands of yen)
		As of September 30, 2020	As of September 30, 2021
Assets
Current assets
Cash and deposits	1,817,576	1,830,273
Accounts receivable - trade	18,090	8,333
Accounts receivable - other	63,953	23,196
Prepaid expenses	13,427	9,892
Current portion of long-term loans receivable from	3,333	3,333
subsidiaries and associates
Income taxes receivable	166,226	1,143
Other	77,713	695
Total current assets	2,160,322	1,876,868
Non-current assets
Property, plant and equipment
Buildings	2,200	10,157
Accumulated depreciation	(1,271)	(372)
Buildings, net	928	9,785
Tools, furniture and fixtures	15,675	10,553
Accumulated depreciation	(12,941)	(7,399)
Tools, furniture and fixtures, net	2,734	3,153
Total property, plant and equipment	3,663	12,939
Intangible assets
Trademark right	168	67
Software	26,381	13,820
Other	22,500	-
Total intangible assets	49,050	13,887
Investments and other assets
Shares of subsidiaries and associates	9,671	9,671
Long-term loans receivable from subsidiaries and	4,166	833
associates
Deferred tax assets	40,352	11,028
Guarantee deposits	2,200	2,200
Leasehold deposits	-	13,111
Long-term prepaid expenses	-	2,200
Distressed receivables	1,003	1,003
Allowance for doubtful accounts	(1,003)	(1,003)
Total investments and other assets	56,390	39,045
Total non-current assets	109,104	65,872
Total assets		2,269,426	1,942,740

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			(Thousands of yen)
		As of September 30, 2020	As of September 30, 2021
Liabilities
Current liabilities
Accounts payable - trade	1,026	424
Accounts payable - other	80,541	27,731
Accrued expenses	32,467	43,510
Accrued consumption taxes	-	4,115
Advances received	6,688	5,348
Deposits received	21,410	11,014
Provision for bonuses	18,486	17,521
Asset retirement obligations	23,103	-
Current portion of long-term borrowings	-	831
Total current liabilities	183,725	110,497
Non-current liabilities
Long-term borrowings	-	119,169
Asset retirement obligations	-	4,511
Long-term guarantee deposits	17,000	15,900
Total non-current liabilities	17,000	139,580
Total liabilities		200,725	250,077

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			(Thousands of yen)
		As of September 30, 2020	As of September 30, 2021
Net assets
Shareholders' equity
Share capital	281,000	281,000
Capital surplus
Legal capital surplus	276,000	276,000
Total capital surplus	276,000	276,000
Retained earnings
Other retained earnings
Retained earnings brought forward	1,905,556	1,529,517
Total retained earnings	1,905,556	1,529,517
Treasury shares	(393,916)	(393,916)
Total shareholders' equity	2,068,640	1,692,601
Share acquisition rights	61	61
Total net assets	2,068,701	1,692,662
Total liabilities and net assets		2,269,426	1,942,740

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