PERFORMANCE
Financial Information
Financial Information
Scala has prepared its financial statements in accordance with IFRS since June 2016 and has also provided non-GAAP performance measures since June 2017.
Please note that due to reclassifications to discontinued operations, revenue and operating profit for the fiscal years ending June 2021, 2022, 2023 and 2024 are presented for continuing operations only.
Specific reclassifications include
・Fiscal year 2021: Transfer of SOFTBRAIN.
・Fiscal year 2023: Liquidation of Scala Works, transfer of Connect Agency and J-Phoenix Research (2024).
・Fiscal year 2024: Transfer of FourHands, readytowork, Sports Stories and Broncos 20.
In the fiscal year ending June 2024, we restructured our reporting segments from six divisions – IT/AI/IoT/DX, Customer Support, HR & Education, EC, Insurance, and Incubation & Investment – to five new divisions that more accurately reflect our business activities: DX, HR, EC, Financial and Incubation. This reorganization has required the restatement of our comparative figures from the financial year ending June 2023.
Specific reclassifications include
・Fiscal year 2021: Transfer of SOFTBRAIN.
・Fiscal year 2023: Liquidation of Scala Works, transfer of Connect Agency and J-Phoenix Research (2024).
・Fiscal year 2024: Transfer of FourHands, readytowork, Sports Stories and Broncos 20.
In the fiscal year ending June 2024, we restructured our reporting segments from six divisions – IT/AI/IoT/DX, Customer Support, HR & Education, EC, Insurance, and Incubation & Investment – to five new divisions that more accurately reflect our business activities: DX, HR, EC, Financial and Incubation. This reorganization has required the restatement of our comparative figures from the financial year ending June 2023.
(Million yen)
| FY6/21 | FY6/22 | FY6/23 | FY6/24 | |
|---|---|---|---|---|
| Revenue | 8,712 | 9,569 | 11,838 | 10,714 |
| DX Businesss | 5,983 | 5,818 | 7,213 | 5,865 |
| HR Business | 1,331 | 1,468 | 963 | 1,028 |
| EC Business | 1,311 | 1,654 | 2,138 | 2,238 |
| Financial Business | – | 452 | 1,245 | 1,216 |
| Incubation Business | 84 | 174 | 269 | 294 |
| Operating profit * | 413 | -191 | 397 | -2,155 |
| Profit attributable to owners of parent | 3,065 | -523 | -218 | -2,887 |
| Ratio of profit attributable to owners of parent to revenue | 34.9% | -5.5% | -2.6% | -47.4% |
| Total assets | 20,330 | 20,816 | 18,316 | 12,699 |
| Equity attributable to owners of parent | 10,162 | 8,687 | 7,832 | 4,338 |
| Ratio of equity attributable to owners of parent to total assets | 50.0% | 41.7% | 42.8% | 34.2% |
| Earnings Per Share (Yen) | 174.62 | -29.66 | -12.62 | -166.53 |
| Book Value Per Share (Yen) | 577.51 | 497.29 | 451.84 | 250.01 |
| Operating cash flows | 720 | 2,048 | 601 | 251 |
| Investing cash flows | 4,429 | -1,893 | -214 | 161 |
| Financing cash flows | -3,160 | -339 | -2,250 | -1,348 |
For the fiscal year ended June 2024, impairment losses on goodwill and fixed assets were recorded in both DX Business and Financial Business.
addition, the Incubation Business also recorded impairment losses on fixed assets for the same fiscal year.
Performance Indicators (Non-GAAP)
| Operating profit | 471 | 48 | 359 | -203 |
| Profit attributable to owners of parent | 387 | -17 | 194 | -274 |
| Ratio of profit attributable to owners of parent to revenue | 4.4% | -0.2% | 2.4% | -4.5% |
| Earnings Per Share (Yen) | 22.05 | -0.98 | 11.23 | -15.8 |
Dividends
| FY6/21 | FY6/22 | FY6/23 | FY6/24 | |
|---|---|---|---|---|
| Annual dividend per share (Yen) | 34 | 36 | 37 | 37.5 |
Composition of Revenue
- 5,865 million yen54.7%
- 1,028 million yen9.6%
- 2,238 million yen20.9%
- 1,216 million yen11.4%
- 294 million yen2.7%
FY6/24
Revenue
10,714million yen
- DX Business
- HR Business
- EC Business
- Financial Business
- Incubation Business
This page was prepared carefully to avoid errors or omissions, but we cannot wholly promise the accuracy or completeness of the information within this report.
This page is not audited by an audit corporation.