Balance Sheet
| Concept | As at 2025-03-31 | As at 2024-09-30 | 
|---|---|---|
| Balance sheet | ||
| Balance sheet | ||
| Assets | ||
| Current assets | 
                                                659,202,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                779,141,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Cash and deposits | 
                                                408,086,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                441,857,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Supplies | 
                                                80,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                73,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other | 
                                                22,688,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                35,973,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Non-current assets | ||
| Property, plant and equipment | ||
| Buildings | 
                                                21,929,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                21,929,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Accumulated depreciation | 
                                                -2,869,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                -2,120,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Buildings, net | 
                                                19,060,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                19,808,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Property, plant and equipment | 
                                                27,141,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                28,650,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Own-used assets | ||
| Tools, furniture and fixtures | 
                                                16,914,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                16,310,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Accumulated depreciation | 
                                                -8,832,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                -7,468,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Tools, furniture and fixtures, net | 
                                                8,081,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                8,842,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Intangible assets | 
                                                362,975,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                386,201,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Goodwill | 
                                                69,014,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                78,873,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Software | 
                                                55,798,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                55,328,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other | 
                                                163,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Intangible assets | ||
| Other intangible assets | ||
| Investments and other assets | ||
| Investments in capital | 
                                                60,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                60,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Investments and other assets | 
                                                235,846,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                181,524,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Deferred tax assets | 
                                                13,718,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                6,907,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other | 
                                                25,531,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                49,699,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Non-current assets | 
                                                625,963,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                596,376,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other assets | — | — | 
| Current assets | ||
| Work in process | 
                                                4,308,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                6,095,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Deferred assets | ||
| Deferred assets | 
                                                
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                148,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Bond issuance costs | 
                                                
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                148,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other assets | ||
| Assets | 
                                                1,285,166,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,375,666,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other assets | — | — | 
| Liabilities | ||
| Current liabilities | ||
| Accounts payable - trade | 
                                                57,908,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                123,276,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Accounts payable - other | 
                                                18,672,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                22,670,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Current portion of bonds payable | 
                                                
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                5,000,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Current portion of long-term borrowings | 
                                                11,686,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                24,682,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Income taxes payable | 
                                                68,216,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                35,781,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other | 
                                                32,313,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                38,217,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Contract liabilities | 
                                                47,327,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                86,377,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Current liabilities | 
                                                268,306,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                346,980,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Provisions | ||
| Provision for bonuses | 
                                                29,021,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                10,974,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Non-current liabilities | ||
| Non-current liabilities | 
                                                174,530,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                193,143,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Long-term borrowings | 
                                                845,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                5,843,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Deferred tax liabilities | 
                                                77,179,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                96,183,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Provision for retirement benefits for directors (and other officers) | 
                                                96,506,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                91,116,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Liabilities | 
                                                442,837,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                540,123,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other liabilities | — | — | 
| Other liabilities | — | — | 
| Liabilities and net assets | ||
| Shareholders' equity | 
                                                695,735,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                687,490,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Share capital | 
                                                208,511,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                208,205,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Capital surplus | 
                                                166,111,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                165,805,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Retained earnings | 
                                                321,185,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                313,552,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Treasury shares | 
                                                -72,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                -72,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Net assets | 
                                                842,328,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                835,543,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Liabilities and net assets | 
                                                1,285,166,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,375,666,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Net assets | ||
| Shareholders' equity | ||
| Capital surplus | ||
| Retained earnings |