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Note : This document has been translated from the Japanese original for reference purposes only . In the event of any discrepancy between this translated document and the Japanese original , the original shall prevail . Consolidated Financial Results for the First Half of Fiscal Year Ending March 31 , 2022 ( Six Months Ended September 30 , 2021 ) ( Based on J - GAAP ) November 1 , 2021 Company name : Stock code : Representative : Contact : T - Gaia Corporation 3738 Nobutaka Kanaji , President & CEO Listing : Tokyo Stock Exchange , First Section https://www.t-gaia.co.jp/ URL : Kaoru Hayashi , Managing Officer & General Manager of Corporate Planning & Strategy Dept. Tel : + 81-3-6409-1010 Scheduled date of filing Quarterly Securities Report : November 2 , 2021 Scheduled commencement date of dividend payout : December 6 , 2021 Quarterly financial results supplementary explanatory documents : Yes Quarterly financial results presentation : Yes ( for institutional investors & analysts ) ( All amounts are rounded down to the nearest million yen ) 1. Consolidated Financial Results for the First Half of Fiscal Year Ending March 31 , 2022 ( April 1 , 2021 - September 30 , 2021 ) ( 1 ) Consolidated results of operations ( six months ) 1H FY 2022 Million yen 220,337 168,471 ( Percentages represent year - over - year changes ) Profit attributable to 5,397 6,411 Net sales Operating profit Ordinary profit owners of parent % Million yen 30.8 % Million yen % Million yen % 1H FY 2021 4,898 5,612 ( 12.7 ) 7,429 9,384 ( 20.8 ) ( 15.8 ) Note : Comprehensive income ( million yen ) : 1H FY 2022 : 5,423 / [ ( 16.3 ) % ] 1H FY 2021 : 6,483 / [ ( 6.8 ) % ] Earnings per share Diluted earnings per share Yen Yen 1H FY 2022 1H FY 2021 96.81 115.03 Note : As the Accounting Standard for Revenue Recognition ( Accounting Standards Board of Japan ( ASBJ ) Statement No. 29 , March 31 , 2020 ) and relevant revised ASBJ regulations have been applied from the beginning of the first quarter of FY 2022 , the figures for the first half of FY 2021 are those after retrospectively applying the accounting standard and relevant revised ASBJ regulations . Therefore , year - over - year changes for the first half of FY 2021 are not shown . ( 2 ) Consolidated financial position Total assets Net assets Equity ratio 1H FY 2022 FY 2021 Million yen 231,896 233,826 Million yen % 67,419 29.1 64,026 27.4 Reference : Shareholders ' equity ( million yen ) : 1H FY 2022 : 67,387 FY 2021 : 63,998 2. Dividends Annual dividends 1Q - end Interim 3Q - end Year - end Annual Yen FY 2021 Yen 37.50 Yen Yen 37.50 Yen 75.00 FY 2022 37.50 FY 2022 37.50 75.00 ( forecasts ) Note : Revisions to the dividend forecast most recently announced : None 3. Consolidated Forecasts for the Fiscal Year Ending March 31 , 2022 ( April 1 , 2021 – March 31 , 2022 ) ( Percentages represent year - over - year changes ) Profit attributable to Earnings per Full year Net sales Operating profit Million yen 453,000 % Million yen 7.1 13,400 % ( 4.6 ) Ordinary profit Million yen 18,400 % owners of parent Million yen % ( 7.1 ) 12,000 ( 8.0 ) Note 1 : Revisions to the financial forecast most recently announced : None share Yen 215.30 Note 2 : As the Accounting Standard for Revenue Recognition ( ASBJ Statement No. 29 , March 31 , 2020 ) and relevant revised ASBJ regulations have been applied from the beginning of the first quarter of FY 2022 , the above consolidated forecasts are the amounts after applying the accounting standard and relevant revised ASBJ regulations . The percentage of year - over - year change in net sales was calculated as if the accounting standard and relevant revised ASBJ regulations had been applied in FY 2021 .