Semi-Annual Consolidated Statement Of Changes In Equity

Billing System Corporation - Filing #7272945

Concept	As at 2024-12-31	2024-01-01 to 2024-12-31	As at 2024-12-31	2024-01-01 to 2024-12-31	As at 2024-12-31	2024-01-01 to 2024-12-31	As at 2024-12-31	As at 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	As at 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	As at 2024-12-31	2024-01-01 to 2024-12-31	As at 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	As at 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	As at 2024-12-31	2024-01-01 to 2024-12-31	As at 2024-12-31	As at 2024-12-31	As at 2024-12-31	2024-01-01 to 2024-12-31	As at 2024-12-31	As at 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	2024-01-01 to 2024-12-31	As at 2024-12-31	2024-01-01 to 2024-12-31	As at 2024-12-31	2024-01-01 to 2024-12-31	As at 2024-12-31	As at 2024-12-31	As at 2024-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31
Semi-annual consolidated statement of changes in equity
Statement of changes in equity
Net assets	126,359,000 JPY	—	JPY	—	JPY	—	-148,930,000 JPY	-148,930,000 JPY	—	—	83,900,000 JPY	—	—	—	83,900,000 JPY	—	1,237,988,000 JPY	—	—	83,900,000 JPY	—	—	2,958,848,000 JPY	—	1,228,277,000 JPY	2,401,235,000 JPY	1,659,530,000 JPY	—	57,117,000 JPY	1,171,159,000 JPY	—	—	—	JPY	—	2,401,235,000 JPY	—	1,237,988,000 JPY	2,832,489,000 JPY	JPY	—	112,488,000 JPY	—	JPY	JPY	—	JPY	—	49,570,000 JPY	—	—	1,237,988,000 JPY	—	1,328,097,000 JPY	—	933,839,000 JPY	—	—	2,156,407,000 JPY	83,900,000 JPY	83,900,000 JPY	-148,891,000 JPY	—	983,409,000 JPY	—	—	—	-148,891,000 JPY	2,613,584,000 JPY	—	—	—	1,237,988,000 JPY	2,501,095,000 JPY	JPY	—	83,900,000 JPY	—	2,156,407,000 JPY	—	-806,000 JPY	-806,000 JPY	-806,000 JPY	-148,891,000 JPY	-806,000 JPY	2,363,313,000 JPY	855,774,000 JPY	-148,891,000 JPY	43,281,000 JPY	1,237,988,000 JPY	1,237,988,000 JPY	812,493,000 JPY	100,194,000 JPY	2,263,924,000 JPY	2,027,965,000 JPY	83,900,000 JPY	83,900,000 JPY	83,900,000 JPY	2,028,771,000 JPY	1,090,927,000 JPY
Changes during period
Dividends of surplus	—	-5,500,000 JPY	—	—	—	—	—	—	—	-75,473,000 JPY	—	—	—	—	—	—	—	-75,473,000 JPY	-80,973,000 JPY	—	-75,473,000 JPY	—	—	—	—	—	—	—	—	—	—	-75,473,000 JPY	-75,473,000 JPY	—	-75,473,000 JPY	—	—	—	—	—	-4,125,000 JPY	—	—	—	—	—	—	-67,019,000 JPY	—	-62,894,000 JPY	—	—	—	—	-62,894,000 JPY	—	—	—	—	—	—	—	—	—	-62,894,000 JPY	—	-62,894,000 JPY	—	—	—	-62,894,000 JPY	—	—	—	—	-62,894,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Profit (loss) attributable to owners of parent	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	406,905,000 JPY	—	406,905,000 JPY	—	—	—	—	—	—	—	—	—	—	406,905,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	300,064,000 JPY	—	—	—	—	—	—	300,064,000 JPY	—	—	—	—	—	—	—	—	—	—	—	300,064,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Net changes in items other than shareholders' equity	—	19,370,000 JPY	—	JPY	—	JPY	—	—	—	—	—	—	JPY	—	—	—	—	JPY	19,370,000 JPY	—	—	—	—	—	—	—	—	JPY	—	—	—	—	—	—	—	—	—	—	—	—	16,419,000 JPY	—	806,000 JPY	—	—	806,000 JPY	—	17,225,000 JPY	—	—	—	—	806,000 JPY	—	—	—	—	—	—	—	—	—	806,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	806,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Total changes during period	—	13,870,000 JPY	—	JPY	—	JPY	—	—	JPY	244,828,000 JPY	—	JPY	JPY	-39,000 JPY	—	-39,000 JPY	—	244,828,000 JPY	345,264,000 JPY	—	331,393,000 JPY	JPY	—	JPY	—	—	—	JPY	—	—	7,547,000 JPY	331,432,000 JPY	244,867,000 JPY	—	237,320,000 JPY	—	JPY	—	—	—	12,294,000 JPY	—	806,000 JPY	—	—	806,000 JPY	—	250,270,000 JPY	—	121,345,000 JPY	JPY	—	806,000 JPY	—	237,170,000 JPY	—	JPY	JPY	—	—	—	—	806,000 JPY	—	127,635,000 JPY	JPY	237,170,000 JPY	—	—	6,289,000 JPY	127,635,000 JPY	JPY	—	—	—	128,441,000 JPY	—	JPY	—	JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—