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Disclaimer : This document is a partial translation of the Japanese original , and does not constitute any guarantee and the Company will not compensate for any loss or damage resulting from actions taken based on this document . If there is any discrepancy between the Japanese original and this document , the Japanese original prevails . Summary of Financial Statements for the First Quarter of the Fiscal Year Ending December 31 , 2021 [ IFRS ] ( Consolidated ) May 14 , 2021 Stock exchange listing : Tokyo 1st Section URL https://www.noritsu.co.jp/en/ Securities code : Representative : Contact : Company name : Noritsu Koki Co. , Ltd. 7744 Ryukichi Iwakiri , Representative Director and CEO Ryosuke Yokobari , Director and CFO TEL + 81-3-3505-5053 Quarterly statements filing date ( as planned ) : Scheduled date to commence dividend payments : Supplemental material created for quarterly results : Briefing held for quarterly results : May 14 , 2021 Yes Yes ( for institutional investors ) ( Figures less than one million yen are rounded down ) 1. Consolidated Financial Results for the First Quarter of Fiscal Year 2021 ( From January 1 , 2021 to March 31 , 2021 ) ( 1 ) Consolidated Financial Results ( Cumulative ) ( % indicates change from the corresponding quarter of the previous year ) Revenue Operating profit Profit before tax Profit for the period Profit attributable to owners of parent Total comprehensive income Millions of yen % Millions of yen 1Q FY12 / 2021 15,515 - 3,616 1Q FY12 / 2020 10,859 77.6 Basic earnings per share ( 259 ) % Millions of yen % 2,596 ( 1,214 ) Millions of yen % Millions of yen 1,653 - 1,263 % Millions of yen 2,032 % 872 39.9 743 22.3 1,261 12.8 Diluted earnings per share 1Q FY12 / 2021 1Q FY12 / 2020 ( Reference ) Operating EBITDA : ( Notes ) Yen 35.48 20.87 Yen 34.62 20.71 1Q FY12 / 2021 4,462 million yen ( - % ) 1Q FY12 / 2020 1,510 million yen ( + 3.2 % ) 1. Operating EBITDA = Operating Profit ± Other income / expenses + Depreciation and amortization expense ( excluding depreciation expense of right - to - use of assets ) 2. Effective from the previous fiscal year , the Company changed its fiscal year - end from March 31 to December 31. As a result , no data for year - on - year comparisons has been provided for the first quarter of the current fiscal year ( January 1 to March 31 , 2021 ) , as the period does not align with the first quarter of the previous fiscal year ( April 1 to June 30 , 2020 ) . 3. At the end of FY12 / 2020 , temporary accounting treatment was adopted for business combinations , which has been reflected retroactively to relevant amounts for 1Q FY 12/2020 . ( 2 ) Consolidated Financial Positions Total assets Total equity Equity attributable to owners of parent Ratio of equity attributable to owners of parent to total assets Millions of yen 222,689 236,252 Millions of yen Millions of yen % 1Q FY12 / 2021 FY12 / 2020 121,660 119,185 107,335 105,416 ( Note ) In the first quarter of FY12 / 2021 , the Company revised temporary amounts related to business combinations . The revisions have been reflected retroactively in relevant temporary amounts for FY12 / 2020 . 44.6 48.2 2. Dividends Annual cash dividends per share 1Q 2Q 3Q Year - end Annual Yen Yen 10.00 Yen Yen 10.00 Yen 20.00 FY12 / 2020 FY12 / 2021 FY12 / 2021 ( Forecast ) 14.00 ( Note ) Correction of dividend forecast from the most recent dividend forecast : No - 1 - 15.00 29.00