SCALA

JP

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. 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 fiscal year ended June 30, 2021, the businesses that Scala’s consolidated subsidiary SOFTBRAIN Co., Ltd. and its subsidiaries operate were classified as a discontinued operation due to the transfer of all shares of SOFTBRAIN. In addition, Scala resolved to dissolve and liquidate Scala Works, Inc. in the fiscal year ended June 30, 2022, and to transfer all shares of Connect Agency, Inc. and J-Phoenix Research Inc in the fiscal year ended June 30, 2023, which resulted in classifying these three companies as discontinued operations. Accordingly, revenue and operating profit of the fiscal year ended June 30, 2020, to June 30, 2023 in the following table present the amounts of those from continuing operations.
The reportable segments were changed to IT/AI/IoT/DX Business, Customer Support Business, HR & Education Business, EC Business, and Incubation & Investment Business in the fiscal year ended June 30, 2021, therefore the figures were changed from the comparative fiscal year ended June 30, 2020. In addition, as a result of making Nihon Pet Small-amount Short-term Insurance Company a subsidiary on April 26, 2022, Scala added Insurance Business to the reportable segments.
Scala has applied IFRS 15 “Revenue from Contracts with Customers” from the first quarter of the fiscal year that ended in June 2019.
(Million yen)
FY6/20 FY6/21 FY6/22 FY6/23
Revenue 7,624 8,712 9,569 12,644
IT/AI/IoT/DX Business 4,123 4,146 4,461 6,073
Customer Support Business 2,261 1,837 1,357 1,204
HR & Education Business 216 1,331 1,468 1,704
EC Business 986 1,311 1,654 2,138
Insurance Business *1 – – 452 1,245
Incubation & Investment Business 37 84 174 278
Operating profit *2 227 413 -191 259
Ratio of operating profit to revenue 3.0% 4.7% -2.0% 2.1%
Profit attributable to owners of parent 321 3,065 -523 -218
Ratio of profit attributable to owners of parent to revenue 4.2% 35.2% -5.5% -1.7%
Total assets 24,912 20,330 20,816 18,316
Equity attributable to owners of parent 7,402 10,162 8,687 7,832
Ratio of equity attributable to owners of parent to total assets 29.7% 50.0% 41.7% 42.8%
Earnings Per Share (Yen) 18.46 174.62 -29.66 -12.62
Book Value Per Share (Yen) 422.79 577.51 497.29 451.84
Operating cash flows 1,131 720 2,048 601
Investing cash flows -1,428 4,429 -1,893 -214
Financing cash flows 1,715 -3,160 -339 -2,250
  1. As a result of making Nihon Pet Small-amount Short-term Insurance Company a subsidiary on April 26, 2022, Scala added Insurance Business to the reportable segments.
  2. HR & Education Business recorded an impairment loss on goodwill in the fiscal year ended in June, 2022.

Performance Indicators (Non-GAAP)

Operating profit 337 471 48 256
Ratio of operating profit to revenue 4.4% 5.4% 0.5% 2.0%
Profit attributable to owners of parent 218 387 -17 107
Ratio of profit attributable to owners of parent to revenue 2.9% 4.4% -0.2% 0.8%
Earnings Per Share (Yen) 12.55 22.05 -0.98 6.18

Dividends

FY6/20 FY6/21 FY6/22 FY6/23
Annual dividend per share (Yen) 28 34 36 37

Composition of Revenue

  • 6,073 million yen48.0%
  • 1,204 million yen9.5%
  • 1,704 million yen13.5%
  • 2,138 million yen16.9%
  • 1,245 million yen9.8%
  • 278 million yen2.2%
FY6/23 Revenue 12,644million yen
  • IT/AI/IoT/DX Business
  • Customer Support Business
  • HR & Education Business
  • EC Business
  • Insurance Business
  • Incubation & Investment Business

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

Unit: Million yen
  • 3,000
  • 2,000
  • 1,000
  • 0
  • -1000
  • FY6/21 413 3065
  • FY6/22 -191 -523
  • FY6/23 259 -218
  • Operating profit
  • Profit attributable to owners of parent

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

Unit: Million yen
  • 500
  • 400
  • 300
  • 200
  • 100
  • 0
  • FY6/21 471 387
  • FY6/22 48 -17
  • FY6/23 256 107
  • Operating profit
  • Profit attributable to owners of parent

Earnings Per Share (IFRS)

Unit: Yen
  • 180.00
  • 120.00
  • 60.00
  • 0.00
  • -60.00
  • FY6/21 174.62
  • FY6/22 -29.66
  • FY6/23 -12.62

Earnings Per Share (Non-GAAP)

Unit: Yen
  • 25
  • 20
  • 15
  • 10
  • 5
  • 0
  • FY6/21 22.05
  • FY6/22 -0.98
  • FY6/23 6.18

Book Value Per Share (IFRS)

Unit: Yen
  • 600.00
  • 500.00
  • 400.00
  • 300.00
  • 200.00
  • 100.00
  • 0.00
  • FY6/21 577.51
  • FY6/22 497.29
  • FY6/23 451.84

Total Assets and Equity Attributable to Owners of Parent (IFRS)

Unit: Million yen
  • 25,000
  • 20,000
  • 15,000
  • 10,000
  • 5,000
  • 0
  • FY6/21 20,330 10,162
  • FY6/22 20,816 8,687
  • FY6/23 18,316 7,832
  • Total assets
  • Equity attributable to owners of parent

Dividends

Unit: Yen
  • 40
  • 30
  • 20
  • 10
  • 0
  • FY6/21 34
  • FY6/22 36
  • FY6/23 37
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.