Semi-Annual Balance Sheet
| Concept |
As at 2025-03-31 |
As at 2024-09-30 |
|---|---|---|
| Semi-annual balance sheet | ||
| Balance sheet | ||
| Assets | ||
| Current assets | ||
| Cash and deposits |
507,601,000
JPY
|
660,314,000
JPY
|
| Other |
1,191,000
JPY
|
8,743,000
JPY
|
| Allowance for doubtful accounts |
-24,506,000
JPY
|
-21,328,000
JPY
|
| Current assets |
877,255,000
JPY
|
991,847,000
JPY
|
| Prepaid expenses |
182,998,000
JPY
|
147,444,000
JPY
|
| Non-current assets | ||
| Property, plant and equipment |
1,272,000
JPY
|
572,000
JPY
|
| Property, plant and equipment | ||
| Tools, furniture and fixtures |
20,116,000
JPY
|
23,822,000
JPY
|
| Accumulated depreciation |
-5,535,000
JPY
|
-8,445,000
JPY
|
| Accumulated impairment |
-13,308,000
JPY
|
-14,803,000
JPY
|
| Tools, furniture and fixtures, net |
1,272,000
JPY
|
572,000
JPY
|
| Intangible assets | ||
| Intangible assets |
53,080,000
JPY
|
JPY
|
| Software |
35,567,000
JPY
|
JPY
|
| Investments and other assets | ||
| Investments and other assets |
62,934,000
JPY
|
75,231,000
JPY
|
| Distressed receivables |
10,897,000
JPY
|
9,618,000
JPY
|
| Long-term prepaid expenses |
31,679,000
JPY
|
44,092,000
JPY
|
| Deferred tax assets |
17,234,000
JPY
|
17,234,000
JPY
|
| Other |
69,000
JPY
|
69,000
JPY
|
| Allowance for doubtful accounts |
-9,928,000
JPY
|
-8,765,000
JPY
|
| Non-current assets |
117,287,000
JPY
|
75,804,000
JPY
|
| Assets |
994,542,000
JPY
|
1,067,651,000
JPY
|
| Liabilities | ||
| Current liabilities | ||
| Short-term borrowings |
27,127,000
JPY
|
44,511,000
JPY
|
| Income taxes payable |
1,145,000
JPY
|
2,290,000
JPY
|
| Other |
15,280,000
JPY
|
32,369,000
JPY
|
| Current liabilities |
288,612,000
JPY
|
330,526,000
JPY
|
| Unearned revenue |
1,942,000
JPY
|
8,413,000
JPY
|
| Accounts payable - other |
54,146,000
JPY
|
47,859,000
JPY
|
| Non-current liabilities | ||
| Non-current liabilities |
364,530,000
JPY
|
422,520,000
JPY
|
| Long-term borrowings |
364,530,000
JPY
|
422,520,000
JPY
|
| Liabilities |
653,142,000
JPY
|
753,046,000
JPY
|
| Other liabilities | — | — |
| Provision for bonuses |
40,391,000
JPY
|
42,402,000
JPY
|
| Other liabilities | — | — |
| Net assets | ||
| Shareholders' equity | ||
| Share capital |
39,299,000
JPY
|
33,560,000
JPY
|
| Capital surplus | ||
| Capital surplus |
977,398,000
JPY
|
971,658,000
JPY
|
| Retained earnings | ||
| Retained earnings |
-678,302,000
JPY
|
-692,146,000
JPY
|
| Treasury shares |
-248,000
JPY
|
-248,000
JPY
|
| Shareholders' equity |
338,147,000
JPY
|
312,823,000
JPY
|
| Net assets |
341,399,000
JPY
|
314,605,000
JPY
|
| Share acquisition rights |
3,252,000
JPY
|
1,781,000
JPY
|
| Liabilities and net assets |
994,542,000
JPY
|
1,067,651,000
JPY
|