Consolidated Balance Sheet
| Concept |
As at 2024-08-31 |
As at 2024-08-31 |
As at 2024-08-31 |
As at 2024-08-31 |
As at 2024-08-31 |
As at 2024-08-31 |
As at 2024-08-31 |
As at 2024-08-31 |
As at 2024-08-31 |
As at 2024-08-31 |
As at 2024-08-31 |
As at 2024-08-31 |
As at 2024-08-31 |
As at 2024-08-31 |
As at 2024-08-31 |
As at 2024-08-31 |
As at 2024-08-31 |
As at 2024-08-31 |
As at 2023-08-31 |
As at 2023-08-31 |
As at 2023-08-31 |
As at 2023-08-31 |
As at 2023-08-31 |
As at 2023-08-31 |
As at 2023-08-31 |
As at 2023-08-31 |
As at 2023-08-31 |
As at 2023-08-31 |
As at 2023-08-31 |
As at 2023-08-31 |
As at 2023-08-31 |
As at 2023-08-31 |
As at 2023-08-31 |
As at 2023-08-31 |
As at 2023-08-31 |
As at 2023-08-31 |
As at 2022-08-31 |
As at 2022-08-31 |
As at 2022-08-31 |
As at 2022-08-31 |
As at 2022-08-31 |
As at 2022-08-31 |
As at 2022-08-31 |
As at 2022-08-31 |
As at 2022-08-31 |
As at 2022-08-31 |
As at 2022-08-31 |
As at 2022-08-31 |
As at 2022-08-31 |
As at 2022-08-31 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Consolidated balance sheet | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Balance sheet | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Assets | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Current assets | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Cash and deposits | — | — | — | — | — | — | — | — |
390,789,000
JPY
|
— | — | — |
438,646,000
JPY
|
— | — | — | — | — | — | — | — |
367,946,000
JPY
|
325,334,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Accounts receivable - other | — | — | — | — | — | — | — | — |
6,036,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — |
3,168,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Accounts receivable - trade | — | — | — | — | — | — | — | — |
125,925,000
JPY
|
— | — | — |
127,094,000
JPY
|
— | — | — | — | — | — | — | — |
117,131,000
JPY
|
116,192,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Contract assets | — | — | — | — | — | — | — | — |
37,585,000
JPY
|
— | — | — |
37,585,000
JPY
|
— | — | — | — | — | — | — | — |
24,690,000
JPY
|
24,690,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Merchandise and finished goods | — | — | — | — | — | — | — | — |
1,898,000
JPY
|
— | — | — |
1,898,000
JPY
|
— | — | — | — | — | — | — | — |
581,000
JPY
|
581,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Work in process | — | — | — | — | — | — | — | — |
528,000
JPY
|
— | — | — |
528,000
JPY
|
— | — | — | — | — | — | — | — |
370,000
JPY
|
370,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Prepaid expenses | — | — | — | — | — | — | — | — |
28,365,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — |
18,877,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Raw materials and supplies | — | — | — | — | — | — | — | — |
790,000
JPY
|
— | — | — |
790,000
JPY
|
— | — | — | — | — | — | — | — |
668,000
JPY
|
668,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other | — | — | — | — | — | — | — | — |
1,515,000
JPY
|
— | — | — |
54,362,000
JPY
|
— | — | — | — | — | — | — | — |
34,495,000
JPY
|
177,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Allowance for doubtful accounts | — | — | — | — | — | — | — | — |
-645,000
JPY
|
— | — | — |
-645,000
JPY
|
— | — | — | — | — | — | — | — |
-586,000
JPY
|
-586,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Current assets | — | — | — | — | — | — | — | — |
611,365,000
JPY
|
— | — | — |
660,261,000
JPY
|
— | — | — | — | — | — | — | — |
545,297,000
JPY
|
502,192,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Non-current assets | — | — | — | — | — | — | — | — |
266,866,000
JPY
|
— | — | — |
244,199,000
JPY
|
— | — | — | — | — | — | — | — |
201,629,000
JPY
|
224,491,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Investments and other assets | — | — | — | — | — | — | — | — |
112,864,000
JPY
|
— | — | — |
89,565,000
JPY
|
— | — | — | — | — | — | — | — |
83,877,000
JPY
|
107,877,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Investment securities | — | — | — | — | — | — | — | — |
53,018,000
JPY
|
— | — | — |
53,018,000
JPY
|
— | — | — | — | — | — | — | — |
53,018,000
JPY
|
53,018,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Investments in capital | — | — | — | — | — | — | — | — |
10,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — |
10,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Long-term loans receivable | — | — | — | — | — | — | — | — |
3,524,000
JPY
|
— | — | — |
3,524,000
JPY
|
— | — | — | — | — | — | — | — |
JPY
|
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Guarantee deposits | — | — | — | — | — | — | — | — |
4,478,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — |
3,664,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Long-term prepaid expenses | — | — | — | — | — | — | — | — |
6,180,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — |
4,778,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Deferred tax assets | — | — | — | — | — | — | — | — |
12,942,000
JPY
|
— | — | — |
13,642,000
JPY
|
— | — | — | — | — | — | — | — |
13,369,000
JPY
|
13,369,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Allowance for doubtful accounts | — | — | — | — | — | — | — | — |
-16,165,000
JPY
|
— | — | — |
-16,165,000
JPY
|
— | — | — | — | — | — | — | — |
-18,008,000
JPY
|
-18,008,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other | — | — | — | — | — | — | — | — |
10,000
JPY
|
— | — | — |
19,380,000
JPY
|
— | — | — | — | — | — | — | — |
17,489,000
JPY
|
10,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Non-current assets | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Property, plant and equipment | — | — | — | — | — | — | — | — |
108,710,000
JPY
|
— | — | — |
109,343,000
JPY
|
— | — | — | — | — | — | — | — |
83,665,000
JPY
|
82,527,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Leased assets, net | — | — | — | — | — | — | — | — |
3,587,000
JPY
|
— | — | — |
3,587,000
JPY
|
— | — | — | — | — | — | — | — |
6,934,000
JPY
|
6,934,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Construction in progress | — | — | — | — | — | — | — | — |
JPY
|
— | — | — |
JPY
|
— | — | — | — | — | — | — | — |
44,633,000
JPY
|
44,633,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Property, plant and equipment | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Buildings and structures | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Buildings and structures, net | — | — | — | — | — | — | — | — | — | — | — | — |
100,685,000
JPY
|
— | — | — | — | — | — | — | — |
27,175,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Own-used assets | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Leased assets | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other | — | — | — | — | — | — | — | — | — | — | — | — |
5,070,000
JPY
|
— | — | — | — | — | — | — | — |
4,920,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Vehicles | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Vehicles, net | — | — | — | — | — | — | — | — |
0
JPY
|
— | — | — |
0
JPY
|
— | — | — | — | — | — | — | — |
0
JPY
|
0
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Accumulated depreciation | — | — | — | — | — | — | — | — | — | — | — | — |
-37,858,000
JPY
|
— | — | — | — | — | — | — | — |
-26,064,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Intangible assets | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Other | — | — | — | — | — | — | — | — | — | — | — | — |
200,000
JPY
|
— | — | — | — | — | — | — | — |
204,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Telephone subscription right | — | — | — | — | — | — | — | — |
200,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — |
200,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other intangible assets | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Intangible assets | — | — | — | — | — | — | — | — |
45,291,000
JPY
|
— | — | — |
45,291,000
JPY
|
— | — | — | — | — | — | — | — |
34,086,000
JPY
|
34,086,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Software | — | — | — | — | — | — | — | — |
40,571,000
JPY
|
— | — | — |
40,571,000
JPY
|
— | — | — | — | — | — | — | — |
30,247,000
JPY
|
30,247,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Investments and other assets | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Distressed receivables | — | — | — | — | — | — | — | — |
938,000
JPY
|
— | — | — |
938,000
JPY
|
— | — | — | — | — | — | — | — |
881,000
JPY
|
881,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Assets | — |
307,780,000
JPY
|
— | — |
161,900,000
JPY
|
596,680,000
JPY
|
— | — |
878,232,000
JPY
|
145,879,000
JPY
|
— | — |
904,460,000
JPY
|
— | — | — | — | — | — | — | — |
746,927,000
JPY
|
726,684,000
JPY
|
505,069,000
JPY
|
— | — | — |
241,857,000
JPY
|
— | — | — |
108,408,000
JPY
|
133,449,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Liabilities | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Non-current liabilities | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Long-term borrowings | — | — | — | — | — | — | — | — |
190,437,000
JPY
|
— | — | — |
190,437,000
JPY
|
— | — | — | — | — | — | — | — |
44,998,000
JPY
|
44,998,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Lease liabilities | — | — | — | — | — | — | — | — |
2,248,000
JPY
|
— | — | — |
2,248,000
JPY
|
— | — | — | — | — | — | — | — |
3,983,000
JPY
|
3,983,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Non-current liabilities | — | — | — | — | — | — | — | — |
200,592,000
JPY
|
— | — | — |
200,592,000
JPY
|
— | — | — | — | — | — | — | — |
56,882,000
JPY
|
56,882,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Asset retirement obligations | — | — | — | — | — | — | — | — |
7,907,000
JPY
|
— | — | — |
7,907,000
JPY
|
— | — | — | — | — | — | — | — |
7,901,000
JPY
|
7,901,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Current liabilities | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Short-term borrowings | — | — | — | — | — | — | — | — |
50,000,000
JPY
|
— | — | — |
50,000,000
JPY
|
— | — | — | — | — | — | — | — |
75,000,000
JPY
|
75,000,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Deposits received | — | — | — | — | — | — | — | — |
145,805,000
JPY
|
— | — | — |
145,881,000
JPY
|
— | — | — | — | — | — | — | — |
139,982,000
JPY
|
139,921,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Current portion of long-term borrowings | — | — | — | — | — | — | — | — |
46,226,000
JPY
|
— | — | — |
46,226,000
JPY
|
— | — | — | — | — | — | — | — |
27,040,000
JPY
|
27,040,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Lease liabilities | — | — | — | — | — | — | — | — |
1,761,000
JPY
|
— | — | — |
1,761,000
JPY
|
— | — | — | — | — | — | — | — |
4,219,000
JPY
|
4,219,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Accounts payable - other | — | — | — | — | — | — | — | — |
84,960,000
JPY
|
— | — | — |
88,119,000
JPY
|
— | — | — | — | — | — | — | — |
86,416,000
JPY
|
84,088,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Income taxes payable | — | — | — | — | — | — | — | — |
10,075,000
JPY
|
— | — | — |
13,645,000
JPY
|
— | — | — | — | — | — | — | — |
6,489,000
JPY
|
5,403,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Accrued expenses | — | — | — | — | — | — | — | — |
4,361,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — |
3,866,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Provisions | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Provision for bonuses | — | — | — | — | — | — | — | — |
29,229,000
JPY
|
— | — | — |
29,229,000
JPY
|
— | — | — | — | — | — | — | — |
25,910,000
JPY
|
25,910,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other | — | — | — | — | — | — | — | — | — | — | — | — |
26,140,000
JPY
|
— | — | — | — | — | — | — | — |
23,492,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Current liabilities | — | — | — | — | — | — | — | — |
441,458,000
JPY
|
— | — | — |
448,001,000
JPY
|
— | — | — | — | — | — | — | — |
446,850,000
JPY
|
444,344,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Liabilities | — | — | — | — | — | — | — | — |
642,050,000
JPY
|
— | — | — |
648,594,000
JPY
|
— | — | — | — | — | — | — | — |
503,733,000
JPY
|
501,227,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Liabilities and net assets | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Shareholders' equity | — | — | — | — | — | — | — | — |
236,181,000
JPY
|
— | — | — |
238,392,000
JPY
|
— | — | — | — | — | — | — | — |
226,499,000
JPY
|
225,457,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Share capital | — | — | — | — | — | — | — | — |
277,173,000
JPY
|
— | — | — |
277,173,000
JPY
|
— | — | — | — | — | — | — | — |
272,409,000
JPY
|
272,409,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Capital surplus | — | — | — | — | — | — | — | — |
191,673,000
JPY
|
— | — | — |
191,673,000
JPY
|
— | — | — | — | — | — | — | — |
186,909,000
JPY
|
186,909,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Retained earnings | — | — | — | — | — | — | — | — |
-232,665,000
JPY
|
— | — | — |
-230,454,000
JPY
|
— | — | — | — | — | — | — | — |
-232,820,000
JPY
|
-233,862,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Non-controlling interests | — | — | — | — | — | — | — | — | — | — | — | — |
17,474,000
JPY
|
— | — | — | — | — | — | — | — |
16,694,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Net assets |
277,173,000
JPY
|
— |
191,673,000
JPY
|
277,173,000
JPY
|
— | — |
-230,454,000
JPY
|
200,000
JPY
|
236,181,000
JPY
|
— |
238,392,000
JPY
|
17,474,000
JPY
|
255,866,000
JPY
|
-232,865,000
JPY
|
236,181,000
JPY
|
191,673,000
JPY
|
191,673,000
JPY
|
-232,665,000
JPY
|
-234,062,000
JPY
|
272,409,000
JPY
|
-232,820,000
JPY
|
243,193,000
JPY
|
225,457,000
JPY
|
— |
186,909,000
JPY
|
16,694,000
JPY
|
186,909,000
JPY
|
— |
225,457,000
JPY
|
226,499,000
JPY
|
-233,862,000
JPY
|
— | — |
186,909,000
JPY
|
200,000
JPY
|
272,409,000
JPY
|
-166,483,000
JPY
|
JPY
|
181,855,000
JPY
|
-166,283,000
JPY
|
267,355,000
JPY
|
282,926,000
JPY
|
181,855,000
JPY
|
267,355,000
JPY
|
282,926,000
JPY
|
-166,283,000
JPY
|
200,000
JPY
|
181,855,000
JPY
|
282,926,000
JPY
|
282,926,000
JPY
|
| Liabilities and net assets | — | — | — | — | — | — | — | — |
878,232,000
JPY
|
— | — | — |
904,460,000
JPY
|
— | — | — | — | — | — | — | — |
746,927,000
JPY
|
726,684,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Net assets | ||||||||||||||||||||||||||||||||||||||||||||||||||
| Shareholders' equity |