Semi-Annual Statement Of Changes In Equity

M&A Capital Partners Co.,Ltd. - Filing #7274196

Concept	2022-10-01 to 2023-09-30	As at 2023-09-30	As at 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	As at 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	2022-10-01 to 2023-09-30	2022-10-01 to 2023-09-30	2022-10-01 to 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	As at 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	2022-10-01 to 2023-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	As at 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	As at 2022-09-30	2021-10-01 to 2022-09-30	As at 2022-09-30	2021-10-01 to 2022-09-30	As at 2022-09-30	2021-10-01 to 2022-09-30	As at 2022-09-30	As at 2022-09-30	2021-10-01 to 2022-09-30	As at 2022-09-30	2021-10-01 to 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30
Semi-annual statement of changes in equity
Statement of changes in equity
Net assets	—	2,916,189,000 JPY	31,454,138,000 JPY	37,161,255,000 JPY	—	-353,000 JPY	31,454,138,000 JPY	—	—	-353,000 JPY	—	4,570,000 JPY	569,325,000 JPY	37,845,239,000 JPY	—	4,570,000 JPY	2,905,939,000 JPY	—	—	—	—	—	2,905,939,000 JPY	37,275,913,000 JPY	—	—	2,916,189,000 JPY	—	36,587,359,000 JPY	—	—	2,905,939,000 JPY	30,765,584,000 JPY	569,325,000 JPY	—	—	—	—	—	26,105,850,000 JPY	—	—	2,883,394,000 JPY	—	26,105,850,000 JPY	—	277,842,000 JPY	—	2,893,644,000 JPY	32,160,378,000 JPY	—	2,883,394,000 JPY	—	31,882,535,000 JPY	32,598,659,000 JPY	-353,000 JPY	2,893,644,000 JPY	4,424,000 JPY	-353,000 JPY	26,539,708,000 JPY	32,316,393,000 JPY	2,883,394,000 JPY	4,424,000 JPY	277,842,000 JPY	—	—	—	—	—	—	—	—	25,841,908,000 JPY	19,971,021,000 JPY	-353,000 JPY	2,884,626,000 JPY	19,971,021,000 JPY	312,455,000 JPY	26,042,125,000 JPY	2,874,376,000 JPY	2,874,376,000 JPY	25,729,670,000 JPY	-656,000 JPY	-656,000 JPY	2,884,626,000 JPY	25,530,109,000 JPY	2,874,376,000 JPY	312,455,000 JPY	-353,000 JPY	19,771,460,000 JPY
Cumulative effects of changes in accounting policies	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	-26,529,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	-26,529,000 JPY	—	—	—	-26,529,000 JPY
Restated balance	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	25,815,378,000 JPY	—	—	—	—	—	—	—	—	—	-656,000 JPY	-656,000 JPY	2,884,626,000 JPY	25,503,579,000 JPY	2,874,376,000 JPY	312,455,000 JPY	-353,000 JPY	19,744,930,000 JPY
Changes during period
Issuance of new shares	45,090,000 JPY	—	—	—	22,545,000 JPY	—	—	45,090,000 JPY	—	—	45,090,000 JPY	—	—	—	—	—	—	22,545,000 JPY	22,545,000 JPY	—	—	45,090,000 JPY	—	—	—	22,545,000 JPY	—	—	—	22,545,000 JPY	—	—	—	—	—	—	18,036,000 JPY	—	—	—	9,018,000 JPY	—	—	9,018,000 JPY	—	18,036,000 JPY	—	18,036,000 JPY	—	—	9,018,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	18,036,000 JPY	9,018,000 JPY	—	—	—	—	—	9,018,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Profit (loss)	5,348,287,000 JPY	—	—	—	—	—	—	4,225,876,000 JPY	—	—	—	—	—	—	5,348,287,000 JPY	—	—	—	—	—	5,348,287,000 JPY	5,348,287,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	6,794,777,000 JPY	6,134,829,000 JPY	—	—	—	6,134,829,000 JPY	—	—	—	6,134,829,000 JPY	—	6,134,829,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Net changes in items other than shareholders' equity	291,483,000 JPY	—	—	—	—	—	—	291,629,000 JPY	291,483,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	145,000 JPY	—	—	—	—	—	—	—	—	—	291,483,000 JPY	145,000 JPY	-29,533,000 JPY	—	—	—	—	—	—	—	—	-34,613,000 JPY	—	—	—	—	—	—	-34,613,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	-34,613,000 JPY	5,080,000 JPY	5,080,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Total changes during period	5,684,860,000 JPY	—	—	—	22,545,000 JPY	—	—	4,562,595,000 JPY	291,483,000 JPY	—	4,270,966,000 JPY	—	—	—	5,348,287,000 JPY	—	—	22,545,000 JPY	22,545,000 JPY	JPY	5,348,287,000 JPY	5,393,377,000 JPY	—	—	145,000 JPY	22,545,000 JPY	—	4,225,876,000 JPY	—	22,545,000 JPY	JPY	—	—	—	291,483,000 JPY	145,000 JPY	6,783,280,000 JPY	6,134,829,000 JPY	JPY	—	9,018,000 JPY	6,134,829,000 JPY	—	9,018,000 JPY	—	6,118,252,000 JPY	—	6,152,865,000 JPY	—	—	9,018,000 JPY	—	-34,613,000 JPY	—	—	—	—	—	—	—	—	—	—	—	6,812,813,000 JPY	9,018,000 JPY	-34,613,000 JPY	5,080,000 JPY	5,080,000 JPY	6,794,777,000 JPY	JPY	9,018,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—