Balance Sheet
| Concept |
As at 2024-11-30 |
As at 2024-05-31 |
As at 2024-05-31 |
As at 2024-05-31 |
As at 2024-05-31 |
As at 2024-05-31 |
As at 2024-05-31 |
As at 2024-05-31 |
As at 2024-05-31 |
As at 2023-05-31 |
As at 2023-05-31 |
As at 2023-05-31 |
As at 2023-05-31 |
As at 2023-05-31 |
As at 2023-05-31 |
As at 2023-05-31 |
As at 2023-05-31 |
As at 2022-05-31 |
As at 2022-05-31 |
As at 2022-05-31 |
As at 2022-05-31 |
As at 2022-05-31 |
As at 2022-05-31 |
As at 2022-05-31 |
As at 2022-05-31 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet | |||||||||||||||||||||||||
| Balance sheet | |||||||||||||||||||||||||
| Assets | |||||||||||||||||||||||||
| Current assets | |||||||||||||||||||||||||
| Cash and deposits |
514,728,000
JPY
|
522,473,000
JPY
|
— | — | — | — | — | — | — | — |
381,300,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Notes receivable - trade | — |
JPY
|
— | — | — | — | — | — | — | — |
6,600,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Accounts receivable - trade |
462,907,000
JPY
|
289,609,000
JPY
|
— | — | — | — | — | — | — | — |
339,530,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Prepaid expenses |
22,691,000
JPY
|
20,858,000
JPY
|
— | — | — | — | — | — | — | — |
22,164,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Work in process |
147,231,000
JPY
|
86,069,000
JPY
|
— | — | — | — | — | — | — | — |
35,133,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Raw materials and supplies |
168,692,000
JPY
|
150,120,000
JPY
|
— | — | — | — | — | — | — | — |
111,833,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Allowance for doubtful accounts |
-498,000
JPY
|
-788,000
JPY
|
— | — | — | — | — | — | — | — |
-975,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other |
1,894,000
JPY
|
202,000
JPY
|
— | — | — | — | — | — | — | — |
56,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Current assets |
1,317,648,000
JPY
|
1,068,546,000
JPY
|
— | — | — | — | — | — | — | — |
895,644,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Non-current assets |
242,804,000
JPY
|
248,486,000
JPY
|
— | — | — | — | — | — | — | — |
343,592,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Property, plant and equipment |
169,613,000
JPY
|
162,224,000
JPY
|
— | — | — | — | — | — | — | — |
211,836,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Buildings | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Buildings, net |
29,146,000
JPY
|
30,392,000
JPY
|
— | — | — | — | — | — | — | — |
32,887,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Land |
55,556,000
JPY
|
55,556,000
JPY
|
— | — | — | — | — | — | — | — |
55,556,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Leased assets, net |
81,364,000
JPY
|
72,444,000
JPY
|
— | — | — | — | — | — | — | — |
118,853,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Intangible assets |
40,361,000
JPY
|
36,920,000
JPY
|
— | — | — | — | — | — | — | — |
30,658,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Software |
31,291,000
JPY
|
20,790,000
JPY
|
— | — | — | — | — | — | — | — |
30,529,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other |
9,069,000
JPY
|
16,129,000
JPY
|
— | — | — | — | — | — | — | — |
129,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Investments and other assets |
32,829,000
JPY
|
49,341,000
JPY
|
— | — | — | — | — | — | — | — |
101,097,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Shares of subsidiaries and associates |
3,000,000
JPY
|
3,000,000
JPY
|
— | — | — | — | — | — | — | — |
4,000,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Long-term prepaid expenses |
559,000
JPY
|
259,000
JPY
|
— | — | — | — | — | — | — | — |
753,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Deferred tax assets |
14,173,000
JPY
|
30,186,000
JPY
|
— | — | — | — | — | — | — | — |
79,573,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Allowance for doubtful accounts |
-4,887,000
JPY
|
-4,360,000
JPY
|
— | — | — | — | — | — | — | — |
-3,795,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other |
15,095,000
JPY
|
15,895,000
JPY
|
— | — | — | — | — | — | — | — |
16,770,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other assets | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Non-current assets | |||||||||||||||||||||||||
| Property, plant and equipment | |||||||||||||||||||||||||
| Own-used assets | |||||||||||||||||||||||||
| Leased assets | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Tools, furniture and fixtures | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Tools, furniture and fixtures, net |
3,545,000
JPY
|
3,830,000
JPY
|
— | — | — | — | — | — | — | — |
4,538,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Intangible assets | |||||||||||||||||||||||||
| Other intangible assets | |||||||||||||||||||||||||
| Investments and other assets | |||||||||||||||||||||||||
| Distressed receivables |
4,887,000
JPY
|
4,360,000
JPY
|
— | — | — | — | — | — | — | — |
3,795,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other assets | |||||||||||||||||||||||||
| Assets |
1,560,452,000
JPY
|
1,317,032,000
JPY
|
— | — | — | — | — | — | — | — |
1,239,237,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other assets | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other assets | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Liabilities | |||||||||||||||||||||||||
| Non-current liabilities | |||||||||||||||||||||||||
| Long-term borrowings |
376,086,000
JPY
|
358,012,000
JPY
|
— | — | — | — | — | — | — | — |
476,034,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Non-current liabilities |
430,969,000
JPY
|
400,906,000
JPY
|
— | — | — | — | — | — | — | — |
552,518,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other |
70,000
JPY
|
70,000
JPY
|
— | — | — | — | — | — | — | — |
136,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Lease liabilities |
54,813,000
JPY
|
42,824,000
JPY
|
— | — | — | — | — | — | — | — |
76,347,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Current liabilities |
957,968,000
JPY
|
812,792,000
JPY
|
— | — | — | — | — | — | — | — |
657,725,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Accounts payable - trade |
270,788,000
JPY
|
246,038,000
JPY
|
— | — | — | — | — | — | — | — |
164,827,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Accounts payable - other |
90,530,000
JPY
|
58,973,000
JPY
|
— | — | — | — | — | — | — | — |
56,604,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Accrued expenses |
55,451,000
JPY
|
58,312,000
JPY
|
— | — | — | — | — | — | — | — |
49,804,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Income taxes payable |
24,706,000
JPY
|
12,156,000
JPY
|
— | — | — | — | — | — | — | — |
11,404,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Deposits received |
16,892,000
JPY
|
20,709,000
JPY
|
— | — | — | — | — | — | — | — |
17,446,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other |
21,546,000
JPY
|
34,885,000
JPY
|
— | — | — | — | — | — | — | — |
31,304,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Current liabilities | |||||||||||||||||||||||||
| Lease liabilities |
36,781,000
JPY
|
38,852,000
JPY
|
— | — | — | — | — | — | — | — |
56,299,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Current portion of long-term borrowings |
183,028,000
JPY
|
151,956,000
JPY
|
— | — | — | — | — | — | — | — |
211,828,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Contract liabilities |
252,242,000
JPY
|
186,407,000
JPY
|
— | — | — | — | — | — | — | — |
49,335,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Deposits received | |||||||||||||||||||||||||
| Provisions | |||||||||||||||||||||||||
| Provision for bonuses |
6,000,000
JPY
|
4,500,000
JPY
|
— | — | — | — | — | — | — | — |
8,870,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Liabilities |
1,388,937,000
JPY
|
1,213,699,000
JPY
|
— | — | — | — | — | — | — | — |
1,210,243,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other liabilities | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other liabilities | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Liabilities and net assets | |||||||||||||||||||||||||
| Shareholders' equity |
170,102,000
JPY
|
101,920,000
JPY
|
— | — | — | — | — | — | — | — |
27,581,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Share capital |
67,090,000
JPY
|
67,090,000
JPY
|
— | — | — | — | — | — | — | — |
67,090,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Capital surplus |
45,081,000
JPY
|
45,081,000
JPY
|
— | — | — | — | — | — | — | — |
45,081,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Legal capital surplus |
45,081,000
JPY
|
45,081,000
JPY
|
— | — | — | — | — | — | — | — |
45,081,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Retained earnings |
57,930,000
JPY
|
-10,251,000
JPY
|
— | — | — | — | — | — | — | — |
-84,590,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other retained earnings | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Retained earnings brought forward |
57,930,000
JPY
|
-10,251,000
JPY
|
— | — | — | — | — | — | — | — |
-84,590,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Share acquisition rights |
1,412,000
JPY
|
1,412,000
JPY
|
— | — | — | — | — | — | — | — |
1,412,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Net assets |
171,514,000
JPY
|
103,332,000
JPY
|
-10,251,000
JPY
|
101,920,000
JPY
|
45,081,000
JPY
|
45,081,000
JPY
|
67,090,000
JPY
|
1,412,000
JPY
|
-10,251,000
JPY
|
1,412,000
JPY
|
28,993,000
JPY
|
45,081,000
JPY
|
-84,590,000
JPY
|
45,081,000
JPY
|
67,090,000
JPY
|
27,581,000
JPY
|
-84,590,000
JPY
|
45,081,000
JPY
|
1,558,000
JPY
|
-110,612,000
JPY
|
45,081,000
JPY
|
-110,612,000
JPY
|
1,412,000
JPY
|
67,090,000
JPY
|
2,970,000
JPY
|
| Liabilities and net assets |
1,560,452,000
JPY
|
1,317,032,000
JPY
|
— | — | — | — | — | — | — | — |
1,239,237,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Net assets | |||||||||||||||||||||||||
| Shareholders' equity | |||||||||||||||||||||||||
| Capital surplus | |||||||||||||||||||||||||
| Retained earnings | |||||||||||||||||||||||||
| Other retained earnings |