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 second quarter of 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. In adddition, in the fiscal year ended June 30, 2022, Scala’s consolidated subsidiary Scala Works, Inc. was also classified as a discontinued operation following the resolution on its dissolution and liquidation. Accordingly, revenue, operating profit, and profit before tax of the fiscal year ended June 30, 2020, 2021 & 2022 in the following table present the amounts of those from continuing operations.

Furthermore, the Group has changed the reportable segment structure from the former four segments consisting of SaaS/ASP Business, SFA Business, Field Marketing Business, and Customer Support Business to the five segments consisting of IT/AI/IoT/DX Business, Customer Support Business, HR & Education Business, EC Business, and Incubation & Investment Business from the first half of the fiscal year ended June 30, 2021. In adddition, as a result of making Nihon Pet Small-amount Short-term Insurance Company a subsidiary on April 26, 2022, Scala included it in the scope of consolidation as of the date and added Insurance Business to the reportable segments.