Financial Results

Balance Sheets (Japan GAAP)

(as of May 10, 2021)

Consolidated Balance Sheets (Assets)

(Millions of yen)

	2017/3	2018/3	2019/3	2020/3	2021/3
[Assets]
Current assets	85,480	92,511	90,817	108,829	127,391
Cash on hand and in banks	24,537	46,539	53,004	65,657	71,239
Notes and accounts receivable – trade	20,175	12,930	13,970	15,959	25,096
Merchandise and finished goods	1,583	1,102	1,182	1,557	2,005
Work in progress	2,040	1,349	734	883	897
Raw materials and supplies	2,040	1,616	538	258	850
Work in progress for game software	30,150	25,635	16,926	21,222	24,443
Deferred tax assets	2,495	–	–	–	–
Other	2,478	3,371	4,518	3,320	2,896
Allowance for doubtful accounts	(21)	(34)	(58)	(31)	(37)

Fixed assets	33,417	32,318	32,590	34,636	36,321
Tangible fixed assets, net of accumulated depreciation	20,768	20,797	20,359	20,847	21,316
Buildings and structures, net	11,004	11,106	10,845	10,644	10,666
Machinery and vehicles, net	16	10	24	14	11
Tools, fixtures and furniture, net	1,932	1,840	1,377	1,445	1,401
Equipment for amusement facilities, net	1,616	1,565	1,821	1,879	1,628
Land	5,234	5,234	5,235	5,235	5,235
Leased assets, net	835	668	718	1,118	1,141
Construction in progress	128	371	336	509	1,230
Intangible assets	2,843	725	432	351	1,229
Other	2,843	–	–	–	–
Investments and other assets	9,804	10,795	11,798	13,438	13,775
Investments in securities	574	625	576	415	589
Claims in bankruptcy and reorganization	67	19	19	19	19
Lease deposits	3,920	4,034	3,979	4,134	4,140
Deferred tax assets	4,311	5,239	6,420	7,906	8,089
Other	1,003	900	834	996	969
Allowance for doubtful accounts	(72)	(24)	(32)	(32)	(32)

Total assets	118,897	124,829	123,407	143,466	163,712

Note:
1. Effective from the beginning of the current fiscal year, Capcom has applied “Implementation Guidance on Tax Effect Accounting” (ASBJ Guidance No. 28, February 16, 2018). The return (ordinary income) on assets for the previous fiscal year have undergone retrospective application.

Consolidated Balance Sheets (Liabilities and Shareholder’s Equity)(historical data)

Excel

(Millions of yen)

	2017/3	2018/3	2019/3	2020/3	2021/3
[Liabilities]
Current liabilities	29,994	26,271	23,212	35,863	32,590
Notes and accounts payable – trade	2,288	2,625	3,988	3,461	2,820
Electronically recorded monetary obligations	4,886	839	1,153	2,383	882
Current portion of long-term borrowings	9,323	1,473	1,579	4,129	727
Lease obligations	502	392	406	502	594
Accrued income taxes	1,580	4,453	4,251	5,612	6,957
Deferred tax liabilities	2,308	–	–	–	–
Accrued bonuses	2,263	2,866	3,089	3,130	4,056
Deferred revenue	–	–	–	7,642	6,673
Other	6,840	13,618	8,743	9,000	9,878

Long-term liabilities	11,128	13,137	11,445	7,868	10,327
Long-term borrowings	6,788	8,315	6,735	2,606	4,878
Lease obligations	399	329	369	690	630
Deferred tax liabilities	29	45	6	4	1
Liabilities for retirement benefits for employees	2,596	2,819	3,004	3,212	3,468
Asset retirement obligations	509	501	571	656	671
Other	805	1,127	758	697	676
Total liabilities	41,122	39,408	34,658	43,731	42,918
[Net Assets]
Total shareholders’ equity	78,521	86,716	89,708	101,385	120,967
Common stock	33,239	33,239	33,239	33,239	33,239
Capital surplus	21,328	21,328	21,328	21,329	21,329
Retained earnings	45,402	53,602	62,595	74,275	93,861
Treasury stock	(21,448)	(21,454)	(27,456)	(27,458)	(27,461)
Total accumulated other comprehensive income	(747)	(1,295)	(958)	(1,650)	(173)
Net unrealized gain on securities, net of tax	107	139	26	(106)	56
Cumulative translation adjustments	(541)	(1,142)	(713)	(1,306)	(10)
Accumulated adjustments for retirement benefits	(313)	(292)	(271)	(237)	(219)
Total net assets	77,774	85,421	88,749	99,735	120,794
Total liabilities and net assets	118,897	124,829	123,407	143,466	163,712

Note:
1. Effective from the beginning of the current fiscal year, Capcom has applied “Implementation Guidance on Tax Effect Accounting” (ASBJ Guidance No. 28, February 16, 2018). The return (ordinary income) on assets for the previous fiscal year have undergone retrospective application.