Balance Sheet
| Concept |
As at 2024-06-30 |
As at 2023-12-31 |
As at 2023-12-31 |
As at 2023-12-31 |
As at 2023-12-31 |
As at 2023-12-31 |
As at 2023-12-31 |
As at 2023-12-31 |
As at 2023-12-31 |
As at 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 2021-12-31 |
As at 2021-12-31 |
As at 2021-12-31 |
As at 2021-12-31 |
As at 2021-12-31 |
As at 2021-12-31 |
As at 2021-12-31 |
As at 2021-12-31 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet | |||||||||||||||||||||||||||
| Balance sheet | |||||||||||||||||||||||||||
| Assets | |||||||||||||||||||||||||||
| Current assets | |||||||||||||||||||||||||||
| Cash and deposits |
321,882,000
JPY
|
— | — | — |
308,217,000
JPY
|
— | — | — | — | — | — |
83,855,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Accounts receivable - trade |
228,643,000
JPY
|
— | — | — |
214,110,000
JPY
|
— | — | — | — | — | — |
28,934,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Prepaid expenses | — | — | — | — |
11,455,000
JPY
|
— | — | — | — | — | — |
6,540,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other |
28,106,000
JPY
|
— | — | — |
671,000
JPY
|
— | — | — | — | — | — |
1,393,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Current assets |
578,632,000
JPY
|
— | — | — |
536,057,000
JPY
|
— | — | — | — | — | — |
120,725,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Non-current assets | |||||||||||||||||||||||||||
| Property, plant and equipment | |||||||||||||||||||||||||||
| Buildings | — | — | — | — |
72,000
JPY
|
— | — | — | — | — | — |
145,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Property, plant and equipment |
2,627,000
JPY
|
— | — | — |
2,226,000
JPY
|
— | — | — | — | — | — |
1,222,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Own-used assets | |||||||||||||||||||||||||||
| Tools, furniture and fixtures | — | — | — | — |
2,154,000
JPY
|
— | — | — | — | — | — |
1,077,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Intangible assets | |||||||||||||||||||||||||||
| Software |
9,250,000
JPY
|
— | — | — |
13,672,000
JPY
|
— | — | — | — | — | — |
5,212,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Intangible assets |
10,546,000
JPY
|
— | — | — |
13,672,000
JPY
|
— | — | — | — | — | — |
5,212,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Investments and other assets | |||||||||||||||||||||||||||
| Investments and other assets |
25,404,000
JPY
|
— | — | — |
25,404,000
JPY
|
— | — | — | — | — | — |
1,838,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Investments in capital | — | — | — | — |
10,000
JPY
|
— | — | — | — | — | — |
10,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Long-term prepaid expenses | — | — | — | — |
437,000
JPY
|
— | — | — | — | — | — |
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Deferred tax assets | — | — | — | — |
23,128,000
JPY
|
— | — | — | — | — | — |
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other | — | — | — | — |
1,828,000
JPY
|
— | — | — | — | — | — |
1,828,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Non-current assets |
38,578,000
JPY
|
— | — | — |
41,303,000
JPY
|
— | — | — | — | — | — |
8,273,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other assets | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other assets | |||||||||||||||||||||||||||
| Assets |
617,211,000
JPY
|
— | — | — |
577,361,000
JPY
|
— | — | — | — | — | — |
128,998,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other assets | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other assets | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Liabilities | |||||||||||||||||||||||||||
| Current liabilities | |||||||||||||||||||||||||||
| Accounts payable - other | — | — | — | — |
23,830,000
JPY
|
— | — | — | — | — | — |
10,167,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Current portion of long-term borrowings |
133,164,000
JPY
|
— | — | — |
137,164,000
JPY
|
— | — | — | — | — | — |
137,164,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Accrued expenses | — | — | — | — |
26,213,000
JPY
|
— | — | — | — | — | — |
12,056,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Income taxes payable |
36,703,000
JPY
|
— | — | — |
11,570,000
JPY
|
— | — | — | — | — | — |
180,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other |
51,861,000
JPY
|
— | — | — |
3,882,000
JPY
|
— | — | — | — | — | — |
2,839,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Contract liabilities |
121,245,000
JPY
|
— | — | — |
177,970,000
JPY
|
— | — | — | — | — | — |
93,830,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Current liabilities |
342,974,000
JPY
|
— | — | — |
402,193,000
JPY
|
— | — | — | — | — | — |
259,132,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Accrued consumption taxes | — | — | — | — |
21,561,000
JPY
|
— | — | — | — | — | — |
2,895,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Non-current liabilities | |||||||||||||||||||||||||||
| Non-current liabilities |
14,777,000
JPY
|
— | — | — |
18,359,000
JPY
|
— | — | — | — | — | — |
25,523,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Long-term borrowings |
14,777,000
JPY
|
— | — | — |
18,359,000
JPY
|
— | — | — | — | — | — |
25,523,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Liabilities |
357,751,000
JPY
|
— | — | — |
420,552,000
JPY
|
— | — | — | — | — | — |
284,655,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other liabilities | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other liabilities | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Liabilities and net assets | |||||||||||||||||||||||||||
| Shareholders' equity |
254,183,000
JPY
|
— | — | — |
151,532,000
JPY
|
— | — | — | — | — | — |
-155,657,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Share capital |
217,150,000
JPY
|
— | — | — |
217,150,000
JPY
|
— | — | — | — | — | — |
100,000,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Capital surplus |
387,295,000
JPY
|
— | — | — |
387,295,000
JPY
|
— | — | — | — | — | — |
270,145,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Legal capital surplus | — | — | — | — |
117,150,000
JPY
|
— | — | — | — | — | — |
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other capital surplus | — | — | — | — |
270,145,000
JPY
|
— | — | — | — | — | — |
270,145,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Retained earnings |
-350,262,000
JPY
|
— | — | — |
-452,912,000
JPY
|
— | — | — | — | — | — |
-525,802,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other retained earnings | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Retained earnings brought forward | — | — | — | — |
-452,912,000
JPY
|
— | — | — | — | — | — |
-525,802,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Share acquisition rights |
5,277,000
JPY
|
— | — | — |
5,277,000
JPY
|
— | — | — | — | — | — |
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Net assets |
259,460,000
JPY
|
5,277,000
JPY
|
270,145,000
JPY
|
217,150,000
JPY
|
156,809,000
JPY
|
-452,912,000
JPY
|
151,532,000
JPY
|
117,150,000
JPY
|
387,295,000
JPY
|
-452,912,000
JPY
|
-525,802,000
JPY
|
-155,657,000
JPY
|
JPY
|
270,145,000
JPY
|
-155,657,000
JPY
|
100,000,000
JPY
|
-525,802,000
JPY
|
270,145,000
JPY
|
JPY
|
-410,565,000
JPY
|
-40,420,000
JPY
|
100,000,000
JPY
|
-410,565,000
JPY
|
270,145,000
JPY
|
JPY
|
270,145,000
JPY
|
-40,420,000
JPY
|
| Liabilities and net assets |
617,211,000
JPY
|
— | — | — |
577,361,000
JPY
|
— | — | — | — | — | — |
128,998,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Net assets | |||||||||||||||||||||||||||
| Shareholders' equity | |||||||||||||||||||||||||||
| Capital surplus | |||||||||||||||||||||||||||
| Retained earnings | |||||||||||||||||||||||||||
| Other retained earnings |