SCALA

PERFORMANCE

PERFORMANCE

Financial Information

Financial Information

Scala has prepared its consolidated financial statements in accordance with International Financial Reporting Standards (IFRS) since the fiscal year that ended in June 2016. To facilitate comparisons, some figures for the fiscal year that ended in June 2015 are also disclosed on an IFRS basis. Furthermore, beginning with the fiscal year that ended in June 2017, Scala is also providing non-GAAP performance indicators that are calculated by deducting non-recurring items and other adjustments designated by the Scala Group from IFRS-based figures.
For the fiscal years that ended in June 2015 and June 2018, non-GAAP and IFRS figures are the same because there were no deductions or other adjustments for determining the non-GAAP figures.
Scala has applied IFRS 15 “Revenue from Contracts with Customers” from the first quarter of the fiscal year that ended in June 2019. This standard has not been applied retroactively to prior fiscal years.

Performance Indicators (Non-GAAP)

Operating profit 616 1,389 1,546 2,153
Ratio of operating profit to revenue 22.9% 13.0% 12.1% 12.6%
Profit attributable to owners of parent 463 552 707 946
Ratio of profit attributable to owners of parent to revenue 17.2% 5.2% 5.5% 5.5%
Earnings Per Share (Yen) 31.60 32.82 41.88 55.87

Dividends

FY6/16 FY6/17 FY6/18 FY6/19
Annual dividend per share (Yen) 14 18 20 24
Dividend payout ratio (Non-GAAP) 44.3% 54.8% 47.8% 43.0%

Operating Profit and Profit Attributable to Owners of Parent (IFRS)

Unit: Million yen
  • 4,000
  • 3,000
  • 2,000
  • 1,000
  • 0
  • FY6/17 3,736 2,987
  • FY6/18 1,546 707
  • FY6/19 2,153 946
  • Operating profit
  • Profit attributable to owners of parent

Operating Profit and Profit Attributable to Owners of Parent (Non-GAAP)

Unit: Million yen
  • 3,000
  • 2,000
  • 1,000
  • 0
  • FY6/17 1,389 552
  • FY6/18 1,546 707
  • FY6/19 2,153 946
  • Operating profit
  • Profit attributable to owners of parent