Balance Sheet
| Concept |
As at 2024-08-31 |
As at 2024-02-29 |
As at 2024-02-29 |
As at 2024-02-29 |
As at 2024-02-29 |
As at 2024-02-29 |
As at 2024-02-29 |
As at 2024-02-29 |
As at 2023-02-28 |
As at 2023-02-28 |
As at 2023-02-28 |
As at 2023-02-28 |
As at 2023-02-28 |
As at 2023-02-28 |
As at 2023-02-28 |
As at 2022-02-28 |
As at 2022-02-28 |
As at 2022-02-28 |
As at 2022-02-28 |
As at 2022-02-28 |
As at 2022-02-28 |
As at 2022-02-28 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet | ||||||||||||||||||||||
| Balance sheet | ||||||||||||||||||||||
| Assets | ||||||||||||||||||||||
| Current assets | ||||||||||||||||||||||
| Cash and deposits |
265,640,000
JPY
|
— | — | — | — | — | — |
269,369,000
JPY
|
— | — |
310,754,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Accounts receivable - trade |
59,029,000
JPY
|
— | — | — | — | — | — |
57,459,000
JPY
|
— | — |
54,362,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Prepaid expenses |
34,198,000
JPY
|
— | — | — | — | — | — |
27,049,000
JPY
|
— | — |
21,824,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Allowance for doubtful accounts |
-792,000
JPY
|
— | — | — | — | — | — |
-726,000
JPY
|
— | — |
-1,248,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Other |
98,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Current assets |
358,174,000
JPY
|
— | — | — | — | — | — |
353,152,000
JPY
|
— | — |
385,693,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Non-current assets |
75,521,000
JPY
|
— | — | — | — | — | — |
79,599,000
JPY
|
— | — |
81,656,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Property, plant and equipment |
35,072,000
JPY
|
— | — | — | — | — | — |
37,694,000
JPY
|
— | — |
39,089,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Buildings, net |
26,747,000
JPY
|
— | — | — | — | — | — |
28,282,000
JPY
|
— | — |
31,351,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Buildings |
34,158,000
JPY
|
— | — | — | — | — | — |
34,158,000
JPY
|
— | — |
34,158,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Accumulated depreciation |
-7,410,000
JPY
|
— | — | — | — | — | — |
-5,876,000
JPY
|
— | — |
-2,806,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Investments and other assets |
40,448,000
JPY
|
— | — | — | — | — | — |
41,905,000
JPY
|
— | — |
42,567,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Other | — | — | — | — | — | — | — |
750,000
JPY
|
— | — |
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Non-current assets | ||||||||||||||||||||||
| Property, plant and equipment | ||||||||||||||||||||||
| Own-used assets | ||||||||||||||||||||||
| Tools, furniture and fixtures |
19,658,000
JPY
|
— | — | — | — | — | — |
19,450,000
JPY
|
— | — |
14,682,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Accumulated depreciation |
-9,620,000
JPY
|
— | — | — | — | — | — |
-8,325,000
JPY
|
— | — |
-5,232,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Accumulated impairment |
-1,712,000
JPY
|
— | — | — | — | — | — |
-1,712,000
JPY
|
— | — |
-1,712,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Tools, furniture and fixtures, net |
8,325,000
JPY
|
— | — | — | — | — | — |
9,412,000
JPY
|
— | — |
7,737,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Investments and other assets | ||||||||||||||||||||||
| Other assets | ||||||||||||||||||||||
| Assets |
433,696,000
JPY
|
— | — | — | — | — | — |
432,752,000
JPY
|
— | — |
467,350,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Other assets | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other assets | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Liabilities | ||||||||||||||||||||||
| Current liabilities | ||||||||||||||||||||||
| Short-term borrowings |
70,000,000
JPY
|
— | — | — | — | — | — |
100,000,000
JPY
|
— | — |
100,000,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Deposits received | — | — | — | — | — | — | — |
2,983,000
JPY
|
— | — |
3,225,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Accounts payable - trade |
471,000
JPY
|
— | — | — | — | — | — |
570,000
JPY
|
— | — |
701,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Accounts payable - other | — | — | — | — | — | — | — |
22,005,000
JPY
|
— | — |
47,707,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Current portion of long-term borrowings |
19,006,000
JPY
|
— | — | — | — | — | — |
22,664,000
JPY
|
— | — |
16,664,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Accrued expenses | — | — | — | — | — | — | — |
6,340,000
JPY
|
— | — |
6,167,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Income taxes payable |
5,034,000
JPY
|
— | — | — | — | — | — |
6,922,000
JPY
|
— | — |
6,079,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Contract liabilities |
107,403,000
JPY
|
— | — | — | — | — | — |
58,215,000
JPY
|
— | — |
42,416,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Deposits received | ||||||||||||||||||||||
| Other |
67,301,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Current liabilities |
289,358,000
JPY
|
— | — | — | — | — | — |
263,158,000
JPY
|
— | — |
246,393,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Accrued consumption taxes | — | — | — | — | — | — | — |
24,386,000
JPY
|
— | — |
5,083,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Provisions | ||||||||||||||||||||||
| Provision for bonuses |
20,142,000
JPY
|
— | — | — | — | — | — |
19,070,000
JPY
|
— | — |
18,347,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Non-current liabilities | ||||||||||||||||||||||
| Long-term borrowings |
119,000,000
JPY
|
— | — | — | — | — | — |
126,174,000
JPY
|
— | — |
120,838,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Non-current liabilities |
119,000,000
JPY
|
— | — | — | — | — | — |
126,174,000
JPY
|
— | — |
120,838,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Liabilities |
408,358,000
JPY
|
— | — | — | — | — | — |
389,332,000
JPY
|
— | — |
367,231,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Other liabilities | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other liabilities | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Liabilities and net assets | ||||||||||||||||||||||
| Shareholders' equity |
25,337,000
JPY
|
— | — | — | — | — | — |
43,419,000
JPY
|
— | — |
100,119,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Share capital |
497,785,000
JPY
|
— | — | — | — | — | — |
497,785,000
JPY
|
— | — |
457,800,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Capital surplus |
476,785,000
JPY
|
— | — | — | — | — | — |
476,785,000
JPY
|
— | — |
436,800,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Legal capital surplus |
476,785,000
JPY
|
— | — | — | — | — | — |
476,785,000
JPY
|
— | — |
436,800,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Other capital surplus |
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Retained earnings |
-949,234,000
JPY
|
— | — | — | — | — | — |
-931,152,000
JPY
|
— | — |
-794,482,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Legal retained earnings |
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other retained earnings | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Retained earnings brought forward |
-949,234,000
JPY
|
— | — | — | — | — | — |
-931,152,000
JPY
|
— | — |
-794,482,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Net assets |
25,337,000
JPY
|
-931,152,000
JPY
|
43,419,000
JPY
|
476,785,000
JPY
|
497,785,000
JPY
|
476,785,000
JPY
|
-931,152,000
JPY
|
43,419,000
JPY
|
-794,482,000
JPY
|
-794,482,000
JPY
|
100,119,000
JPY
|
436,800,000
JPY
|
436,800,000
JPY
|
100,119,000
JPY
|
457,800,000
JPY
|
-522,262,000
JPY
|
285,294,000
JPY
|
69,327,000
JPY
|
285,294,000
JPY
|
69,327,000
JPY
|
306,294,000
JPY
|
-522,262,000
JPY
|
| Liabilities and net assets |
433,696,000
JPY
|
— | — | — | — | — | — |
432,752,000
JPY
|
— | — |
467,350,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — |
| Net assets | ||||||||||||||||||||||
| Shareholders' equity | ||||||||||||||||||||||
| Capital surplus | ||||||||||||||||||||||
| Retained earnings | ||||||||||||||||||||||
| Other retained earnings |