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

(English Translation)

Financial Results for the Third Quarter

of the Fiscal Year Ending September 30, 2021 (under Japan GAAP) (Consolidated)

		July 30, 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 filing of quarterly report:	August 13, 2021
Scheduled date of commencement of dividend payment:	－
Presentation of supplementary materials on financial results: Yes
Holding of quarterly financial presentation meeting:	No

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

1. Financial Results for the Third Quarter of the Fiscal Year Ending September 30, 2021 (From October 1, 2020 to June 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
Third quarter of
fiscal year ending	¥10,614 million	¥4,536 million	¥4,547 million	¥3,006 million
September 30,	(26.7%)	(28.8%)	(29.2%)	(29.6%)
2021
Third quarter of
fiscal year	¥8,375 million	¥3,521 million	¥3,520 million	¥2,319 million
ended
(-15.5%)	(-25.4%)	(-25.4%)	(-26.6%)
September 30,
2020

(Note)

Comprehensive income:

Third quarter of fiscal year ending September 30, 2021: 3,006 million yen (29.6 %)

Third quarter of fiscal year ended September 30, 2020: 2,319 million yen (-26.6 %)

	Profit per share	Profit (fully diluted) per share
Third quarter of fiscal year	¥95.46	¥92.24
ending September 30, 2021
Third quarter of fiscal year	¥74.33	¥72.62
ended September 30, 2020

1. Consolidated Financial Position

	Total assets	Net assets	Equity ratio
Third quarter of	¥27,563 million	¥24,528 million	87.9%
fiscal year ending
September 30, 2021
Fiscal year ended	¥24,060 million	¥20,632 million	85.0%
September 30, 2020

(Reference)

Equity: Third quarter of fiscal year ending September 30, 2021: 24,224 million yen Fiscal year ended September 30, 2020: 20,455 million yen

2. Dividends

		Annual dividends per share
	First	Second	Third	Year-end	Total
	quarter	quarter	quarter
Fiscal year ended	―	¥0.00	―	¥0.00	¥0.00
September 30, 2020
Fiscal year ending	―	¥0.00	―
September 30, 2021
Fiscal year ending				¥0.00	¥0.00
September 30, 2021
(Forecast)

(Note) Revision of dividend forecast since the latest announcement: No

3. Forecast of Consolidated Financial Results for the Fiscal Year Ending September 30, 2021 (From October 1, 2020 to September 30, 2021)

(Percentage figures represent changes from the previous fiscal year)

				Profit
	Net sales	Operating	Ordinary	attributable to	Profit per
	income	income	owners of	share
				parent
	¥14,030	¥6,211	¥6,210	¥4,173
Annual	million	million	million	million	¥133.73
	(18.2%)	(23.0%)	(23.0%)	(22.5%)

(Note) Revision of financial results forecast since the latest announcement: No

• Notes

1. Significant changes in subsidiaries during the consolidated cumulative quarter under review (Changes in specified subsidiaries affecting the scope of consolidation): No
2. Application of accounting treatment specific to preparation of quarterly consolidated

financial statements:

No

1. Changes in accounting policies, changes in accounting estimates, and restatement 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

	reasons other than (i):	No
(iii)	Changes in accounting estimates:	No
(iv)	Restatement of prior period
	financial statements after error corrections:	No

1. Total number of issued shares (common shares)

1. Total number of issued shares as of the end of the period (including treasury shares):

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

1. Average number of shares during the period (cumulative total for the

quarter):
Third quarter of fiscal year ending September 30, 2021	31,499,269 shares
Third quarter of fiscal year ended September 30, 2020	31,209,602 shares

• The quarterly financial results are not subject to quarterly review by certified public accountants or an audit firm.
• Proper usage of the forecast of financial results, and other special matters

Descriptions or statements concerning projected figures and future outlooks contained within these materials are based on the decisions and assumptions resulting from information currently obtainable by the Company. The possibility exists that due to the intrinsic uncertainty of those decisions and assumptions and/or changes in terms of business operations as well as situational changes occurring internally/externally, the actual results may substantially differ from the content of projections. These materials do not constitute a guarantee on the part of the Company as to the certainty of any and all content concerning forecasts for the future.

Attachment - Contents
1. Qualitative Information on Financial Results for the Quarter under Review ..................	2
(1)	Explanation of Operating Results...........................................................................	2
(2)	Explanation of Financial Position...........................................................................	4
(3)	Explanation of Forecast of Consolidated Financial Results and Other
	Forward-looking Statements...................................................................................	5
2. Quarterly Consolidated Financial Statements and Notes .................................................	6
(1)	Quarterly Consolidated Balance Sheet ...................................................................	6
(2)	Quarterly Consolidated Statements of Income and Quarterly Consolidated
	Statements of Comprehensive Income ...................................................................	8
(3)	Notes to Quarterly Consolidated Financial Statements ........................................	10
	(Notes on premise of going concern) ..............................................................	10
	(Notes on significant changes in shareholders' equity) ..................................	10
	(Additional information) .................................................................................	10

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