MACROMILL, INC. and its Subsidiaries

Consolidated Financial Statements

Consolidated Statements of Financial Position

As of June 30, 2022 and 2023

Millions of yen

Notes

As of

As of

June 30, 2022

June 30, 2023

Assets

Current assets

Cash and cash equivalents

7,35

14,756

18,255

Trade and other receivables

8,35

7,966

6,659

Contract assets

27

3,214

1,725

Inventories

9

717

639

Other financial assets

11

136

216

Other current assets

12

967

1,790

Total current assets

27,759

29,286

Non-current assets

Property, plant and equipment

13

936

948

Right-of-use assets

19

2,447

1,348

Goodwill

14

42,928

40,033

Other intangible assets

15

7,073

2,561

Investments accounted for

16

55

6,651

using the equity method

Long-term loans

8

10,043

Other financial assets

11,35

973

1,188

Deferred tax assets

17

1,431

2,026

Other non-current assets

12

19

65

Total non-current assets

55,874

64,867

Total assets

83,634

94,154

- 1 -

MACROMILL, INC. and its Subsidiaries

Consolidated Statements of Financial Position

As of June 30, 2022 and 2023

Millions of yen

Notes

As of

As of

June 30, 2022

June 30, 2023

Liabilities and equity

Liabilities

Current liabilities

Bonds and Borrowings

18,35

648

10,632

Lease liabilities

35

1,204

798

Trade and other payables

20,35

4,764

3,207

Contract liabilities

27

1,050

440

Other financial liabilities

21,35

10

158

Income tax payable

641

502

Provisions

23

1,562

1,522

Other current liabilities

24

3,359

2,132

Total current liabilities

13,241

19,394

Non-current liabilities

Bonds and Borrowings

18,35

30,906

30,288

Lease liabilities

35

1,326

596

Other financial liabilities

21,35

329

722

Retirement benefit liabilities

22

418

323

Provisions

23

373

408

Deferred tax liabilities

17

1,192

43

Other non-current liabilities

24

18

45

Total non-current liabilities

34,564

32,428

Total liabilities

47,806

51,823

Equity

Share capital

25

1,090

1,090

Capital surplus

25

11,641

10,790

Treasury shares

25

(791)

(1,969)

Other components of equity

25,34

6

1,160

Retained earnings (deficit)

19,757

26,585

Equity attributable to owners of the parent

31,704

37,657

Non-controlling interests

4,123

4,672

Total equity

35,827

42,330

Total liabilities and equity

83,634

94,154

- 2 -

MACROMILL, INC. and its Subsidiaries

Consolidated Statements of Operations

For the years ended June 30, 2022 and 2023

Millions of yen

Notes

For the year ended

For the year ended

June 30, 2022

June 30, 2023

Continuing operations

Revenue

6,27

37,736

40,616

Operating expenses

22,28

(32,671)

(36,084)

Other operating income

29

76

96

Other operating expenses

29

(41)

(251)

Share of the profit(△loss) of investments

16

6

120

accounted for using equity method

Operating profit

5,106

4,498

Finance income

30

199

175

Finance costs

30

(275)

(945)

Profit before tax

5,030

3,728

Income tax expense

17

(1,385)

(1,124)

Net income for the year from continuing

3,644

2,603

operations

Discontinued operations

Net income for the year from discontinued

10

250

5,790

operations

Profit

3,895

8,394

Net income for the year attributable to Owners of parent

Profit from continuing operations attributable

2,915

1,778

to owners of parent

Profit from discontinued operations

232

5,796

attributable to owners of parent

Non-controlling interests

747

819

Yen

Basic earnings per share

Continuing operations

32

73.83

45.05

Discontinued operations

32

5.88

146.84

Basic earnings per share

32

79.71

191.89

Diluted earnings per share

Continuing operations

32

73.21

44.68

Discontinued operations

32

5.83

145.64

Diluted earnings per share

32

79.03

190.32

- 3 -

MACROMILL, INC. and its Subsidiaries

Consolidated Statements of Comprehensive Income

For the years ended June 30, 2022 and 2023

Profit

Other comprehensive income

Items that will not be reclassified subsequently to profit or loss

Financial assets measured at fair

value through other comprehensive income Remeasurements of defined benefit plans

Total of items that will not be reclassified subsequently to profit or loss

Items that may be reclassified subsequently to profit or loss:

Exchange differences on translation of foreign operations

Share of other comprehensive income of equity method investees

Total of items that may be reclassified subsequently to profit or loss

Other comprehensive income Comprehensive income

Comprehensive income attributable to:

Owners of parent

Non-controlling interests

Comprehensive income

Notes

31

22,31

31

16,31

Millions of yen

For the year ended

For the year ended

June 30, 2022

June 30, 2023

3,895

8,394

(9)17

(3)(0)

(13)17

522

542

－

301

522

843

509

861

4,404

9,255

3,640

8,275

764

980

4,404

9,255

- 4 -

Balance as of July 1, 2021 Profit

Other comprehensive income Total

Issuance of new shares Purchase of treasury shares Disposal of treasury shares

Share-based payment transactions

Dividends

Transfer from other components of equity to retained earnings

Changes in ownership interest in subsidiaries

Other Changes

Total transactions with owners Balance as of June 30, 2022

MACROMILL, INC. and its Subsidiaries

Consolidated Statements of Changes in Equity

For the years ended June 30, 2022 and 2023

Millions of yen

Equity attributable to owners of the parent

Other components of equity

Financial

Exchange

assets

Share

Capital

Treasury

Remeasure-

differences

Notes

measured

capital

surplus

shares

ments of

on

at fair value

defined

translation of

through other

benefit plans

foreign

comprehensive

income (loss)

operations

1,062

11,953

(727)

65

-

(675)

-

-

-

-

-

-

-

-

-

(1)

(1)

496

-

-

-

(1)

(1)

496

25

27

44

-

-

-

-

25

-

(1)

(72)

-

-

-

25

-

(0)

8

-

-

-

34

-

(6)

-

-

-

-

26

- -

-

-

-

-

-

-

-

−

(58)

1

-

-

(114)

−

-

-

-

25

-

(233)

-

0

-

-

27

(312)

(63)

(58)

1

-

1,090

11,641

(791)

6

-

(178)

- 5 -

Balance as of July 1, 2021 Profit

Other comprehensive income Total

Issuance of new shares Purchase of treasury shares Disposal of treasury shares

Share-based payment transactions

Dividends

Transfer from other components of equity to retained earnings

Changes in ownership interest in subsidiaries

Other Changes

Total transactions with owners

Balance as of June 30, 2022

MACROMILL, INC. and its Subsidiaries

Consolidated Statements of Changes in Equity

For the years ended June 30, 2022 and 2023

Millions of yen

Non-

Equity attributable to owners of the parent

controlling

Total equity

Notes

interests

Other components of

Retained

equity

earnings

Total

Warrants

Total

(deficit)

173

(435)

17,383

29,236

3,697

32,933

-

-

3,147

3,147

747

3,895

-

492

-

492

16

509

-

492

3,147

3,640

764

4,404

25

(16)

(16)

-

55

1

56

25

-

-

-

(74)

-

(74)

25

-

-

-

8

-

8

34

24

24

-

17

-

17

26

-

-

(829)

(829)

(357)

(1,187)

-

(56)

56

-

-

-

-

-

-

(114)

17

(96)

25

(2)

(1)

(0)

(235)

0

(235)

5

(50)

(773)

(1,172)

(338)

(1,510)

179

6

19,757

31,704

4,123

35,827

- 6 -

Balance as of July 1, 2022

Profit

Other comprehensive income Total

Issuance of new shares Purchase of treasury shares Disposal of treasury shares

Share-based payment transactions

Dividends

Transfer from other components of equity to retained earnings

Changes in ownership interest in subsidiaries

Fluctuations due to business combinations

Other Changes

Total transactions with owners

Balance as of June 30, 2023

MACROMILL, INC. and its Subsidiaries

Consolidated Statements of Changes in Equity

For the years ended June 30, 2022 and 2023

Millions of yen

Equity attributable to owners of the parent

Other components of equity

Financial

Exchange

assets

Share

Capital

Treasury

Remeasure-

differences

Notes

measured

capital

surplus

shares

ments of

on

at fair value

defined

translation of

through other

benefit plans

foreign

comprehensive

income (loss)

operations

1,090

11,641

(791)

6

-

(178)

-

-

-

-

-

-

-

-

-

16

(0)

684

-

-

-

16

(0)

684

25

-

-

-

-

-

-

25

-

(3)

(1,199)

-

-

-

25

-

5

21

-

-

-

34

-

(18)

-

-

-

-

26

-

-

-

-

-

-

-

-

−

-

0

-

-

(875)

−

-

-

-

-

139

-

-

-

481

25

-

(98)

-

-

-

(4)

-

(850)

(1,178)

-

0

477

1,090

10,790

(1,969)

22

-

982

- 7 -

Balance as of July 1, 2022

Profit

Other comprehensive income Total

Issuance of new shares Purchase of treasury shares Disposal of treasury shares

Share-based payment transactions

Dividends

Transfer from other components of equity to retained earnings

Changes in ownership interest in subsidiaries

Fluctuations due to business combinations

Other Changes

Total transactions with owners

Balance as of June 30, 2023

MACROMILL, INC. and its Subsidiaries

Consolidated Statements of Changes in Equity

For the years ended June 30, 2022 and 2023

Millions of yen

Non-

Equity attributable to owners of the parent

controlling

Total equity

Notes

interests

Other components of

Retained

equity

earnings

Total

Warrants

Total

(deficit)

179

6

19,757

31,704

4,123

35,827

-

-

7,575

7,575

819

8,394

-

700

-

700

160

861

-

700

7,575

8,275

980

9,255

25

(51)

(51)

-

(51)

4

(47)

25

-

-

-

(1,203)

-

(1,203)

25

-

-

-

27

-

27

34

26

26

-

7

-

7

26

-

-

(751)

(751)

(466)

(1,218)

-

0

(0)

-

-

-

-

-

-

(875)

66

(808)

-

481

-

621

(36)

584

25

1

(3)

4

(97)

1

(95)

(23)

453

(747)

(2,322)

(430)

(2,752)

155

1,160

26,585

37,657

4,672

42,330

- 8 -

MACROMILL, INC. and its Subsidiaries Consolidated Statements of Cash Flows For the years ended June 30, 2022 and 2023

Cash flows from operating activities Profit before tax from continuing operations Profit before tax from discontinued operations Adjustments for:

Depreciation and amortization Finance income

Finance costs

Share of loss (profit) of investments accounted for using equity method

Gain on sales of shares of subsidiaries and associates

Decrease (increase) in trade and other receivables Increase (decrease) in trade and other payables Other

Sub-total

Interest and dividends received Interest paid

Income taxes paid

Net cash provided by (used in) operating activities

Cash flows from investing activities Purchase of property, plant and equipment

Proceeds from sale of property, plant and equipment

Purchase of intangible assets

Payments for acquisition of subsidiaries Proceeds from acquisition of subsidiaries Payments for sale of a subsidiary

Payments for acquisition of shares of subsidiaries and associates

Proceeds from sale of investments Other

Net cash provided by (used in) investing activities

Cash flows from financing activities Proceeds from long-term borrowings Repayments of long-term borrowings Proceeds from issuance of bonds Repayments of redemption of bonds Repayments of lease liabilities Proceeds from issuance of shares Dividends paid

Dividends paid to non-controlling interests

Notes

28

30

30

16

10

33

33

33

33

33

Millions of yen

For the year ended

For the year ended

June 30, 2022

June 30, 2023

5,030

3,728

574

4,903

2,844

3,022

(199)

(175)

275

945

(6)

(120)

-

(4,724)

(1,216)

(497)

977

54

(139)

(2,507)

8,141

4,628

11

33

(236)

(163)

(2,400)

(1,589)

5,514

2,909

(269)

(369)

7

5

(958)

(1,158)

(872)

-

-

107

-

(2,598)

-

(772)

297

-

138

(448)

(1,658)

(5,234)

11,800

-

(12,880)

(673)

－

10,000

(5,000)

-

(1,181)

(1,203)

55

-

(829)

(751)

(357)

(466)

- 9 -

Income from payments from non-controlling interests

Purchase of treasury shares Other

Net cash provided by (used in) financing activities

Net increase (decrease) in cash and cash Equivalents

Cash and cash equivalents at beginning of period

Effect of exchange rate changes on cash and cash equivalents

Cash and cash equivalents at the end of period

Notes

7

7

Millions of yen

For the year ended

For the year ended

June 30, 2022

June 30, 2023

1

48

(74)

(1,204)

(42)

(89)

(8,510)

5,658

(4,653)

3,332

19,079

14,756

329

166

14,756

18,255

- 10 -

Attachments

  • Original Link
  • Original Document
  • Permalink

Disclaimer

Macromill Inc. published this content on 18 March 2024 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 19 March 2024 03:52:05 UTC.