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. 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.
In the second quarter of the fiscal year ended June 30, 2021, the businesses that Scala’s consolidated subsidiary SOFTBRAIN Co., Ltd. and its subsidiaries operate are classified as a discontinued operation.
Accordingly, revenue, operating profit, and profit before tax of the fiscal year ended June 30, 2020 & 2021 in the following table present the amounts of those from continuing operations.
Accordingly, revenue, operating profit, and profit before tax of the fiscal year ended June 30, 2020 & 2021 in the following table present the amounts of those from continuing operations.
Furthermore, the Group has changed the reportable segment structure from the former four segments consisting of SaaS/ASP Business, SFA Business, Field Marketing Business, and Customer Support Business to the five segments consisting of IT/AI/IoT/DX Business, Customer Support Business, HR & Education Business, EC Business, and Incubation & Investment Business from the first half of the fiscal year ended June 30, 2021.
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 is not applied to the fiscal year that ended in June 2018.
(Million yen)
| FY6/18 | FY6/19 | FY6/20 | FY6/21 | |
|---|---|---|---|---|
| Revenue | 12,829 | 17,112 | 7,624 | 8,734 |
| IT/AI/IoT/DX Business | *1 | *1 | 4,123 | 4,146 |
| Customer Support Business | 856 | 2,744 | 2,261 | 1,837 |
| EC Business | 547 *2 | 858 *2 | 986 | 1,311 |
| HR & Education Business | – | – | 216 | 1,353 |
| Incubation & Investment Business | – | – | 37 | 84 |
| SaaS/ASP Business | 3,141 | 3,980 | *1 | *1 |
| SFA Business | 4,190 | 4,844 | *3 | *3 |
| Field Marketing Business | 3,423 | 3,955 | *3 | *3 |
| Other Businesses | 670 | 729 | *3 | *3 |
| Operating profit | 1,546 | 2,153 | 227 | 220 |
| Ratio of operating profit to revenue | 12.1% | 12.6% | 3.0% | 2.5% |
| Profit attributable to owners of parent | 707 | 946 | 321 | 3,065 |
| Ratio of profit attributable to owners of parent to revenue | 5.5% | 5.5% | 4.2% | 35.1% |
| Ratio of equity attributable to owners of parent to profit (ROE) *4 | 11.4% | 14.1% | 4.5% | 34.9% |
| Total assets | 16,233 | 18,694 | 24,912 | 20,330 |
| Equity attributable to owners of parent | 6,448 | 7,010 | 7,402 | 10,162 |
| Ratio of equity attributable to owners of parent to total assets | 39.7% | 37.5% | 29.7% | 50.0% |
| Earnings Per Share (Yen) | 41.88 | 55.87 | 18.46 | 174.62 |
| Book Value Per Share (Yen) | 381.21 | 413.08 | 422.79 | 577.51 |
| Operating cash flows | 1,389 | 1,922 | 1,131 | 720 |
| Investing cash flows | -589 | -893 | -1,428 | 4,429 |
| Financing cash flows | -848 | 414 | 1,715 | -3,160 |
- The fiscal year ended in June, 2018 & 2019 is classified as SaaS/ASP Business. On the other hand, the fiscal year that ended in June 2020 & 2021 is classified as IT/AI/IoT/DX Business because of changing the reportable segment structure.
- The revenue of the fiscal year that ended in June, 2018 & 2019 is extracted from Other Business.
- The Group has changed the reportable segment structure because SOFTBRAIN Co., Ltd. and its subsidiaries operate are classified as a discontinued operation.
- The denominator of ROE is the average profit attributable to owners of the parent in each period.
Performance Indicators (Non-GAAP)
| Operating profit | 1,546 | 2,153 | 337 | 282 |
| Ratio of operating profit to revenue | 12.1% | 12.6% | 4.4% | 3.2% |
| Profit attributable to owners of parent | 707 | 946 | 218 | 121 |
| Ratio of profit attributable to owners of parent to revenue | 5.5% | 5.5% | 2.9% | 1.4% |
| Earnings Per Share (Yen) | 41.88 | 55.87 | 12.55 | 6.93 |
Dividends
| FY6/18 | FY6/19 | FY6/20 | FY6/21 | |
|---|---|---|---|---|
| Annual dividend per share (Yen) | 20 | 24 | 28 | 34 |
| Dividend payout ratio (Non-GAAP) | 47.8% | 43.0% | 223.1% | 490.6% |
Composition of Revenue
- 4,146 million yen47.5%
- 1,837 million yen21.0%
- 1,311 million yen15.0%
- 1,353 million yen15.5%
- 84 million yen1.0%
FY6/21
Revenue
8,734million yen
- IT/AI/IoT/DX Business
- Customer Support Business
- EC Business
- HR & Education Business
- Incubation & Investment 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.