Consolidated 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 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 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 2022-03-31 |
As at 2022-03-31 |
As at 2022-03-31 |
As at 2022-03-31 |
As at 2022-03-31 |
As at 2022-03-31 |
As at 2022-03-31 |
As at 2022-03-31 |
As at 2022-03-31 |
As at 2022-03-31 |
As at 2022-03-31 |
As at 2022-03-31 |
As at 2022-03-31 |
As at 2022-03-31 |
As at 2022-03-31 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Consolidated balance sheet | ||||||||||||||||||||||||||||||||||||||||||||||
| Balance sheet | ||||||||||||||||||||||||||||||||||||||||||||||
| Assets | ||||||||||||||||||||||||||||||||||||||||||||||
| Current assets | ||||||||||||||||||||||||||||||||||||||||||||||
| Cash and deposits |
506,084,000
JPY
|
— |
462,591,000
JPY
|
— | — | — | — | — | — |
436,807,000
JPY
|
— | — | — | — | — | — |
314,008,000
JPY
|
— | — |
283,910,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Accounts receivable - trade |
143,405,000
JPY
|
— |
152,247,000
JPY
|
— | — | — | — | — | — |
202,005,000
JPY
|
— | — | — | — | — | — |
227,970,000
JPY
|
— | — |
224,363,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Work in process | — | — | — | — | — | — | — | — | — |
10,226,000
JPY
|
— | — | — | — | — | — | — | — | — |
3,921,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Prepaid expenses | — | — | — | — | — | — | — | — | — |
8,387,000
JPY
|
— | — | — | — | — | — | — | — | — |
8,479,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other |
20,764,000
JPY
|
— |
24,657,000
JPY
|
— | — | — | — | — | — |
9,711,000
JPY
|
— | — | — | — | — | — |
27,075,000
JPY
|
— | — |
13,391,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Current assets |
772,606,000
JPY
|
— |
727,635,000
JPY
|
— | — | — | — | — | — |
710,002,000
JPY
|
— | — | — | — | — | — |
586,389,000
JPY
|
— | — |
550,861,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Non-current assets |
788,026,000
JPY
|
— |
599,903,000
JPY
|
— | — | — | — | — | — |
713,253,000
JPY
|
— | — | — | — | — | — |
465,810,000
JPY
|
— | — |
648,948,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Investments and other assets |
357,526,000
JPY
|
— |
325,461,000
JPY
|
— | — | — | — | — | — |
503,673,000
JPY
|
— | — | — | — | — | — |
309,478,000
JPY
|
— | — |
516,723,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Investments in capital | — | — | — | — | — | — | — | — | — |
10,000
JPY
|
— | — | — | — | — | — | — | — | — |
10,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Long-term prepaid expenses | — | — | — | — | — | — | — | — | — |
5,258,000
JPY
|
— | — | — | — | — | — | — | — | — |
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other |
5,717,000
JPY
|
— |
5,628,000
JPY
|
— | — | — | — | — | — |
360,000
JPY
|
— | — | — | — | — | — |
20,793,000
JPY
|
— | — |
19,783,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Non-current assets | ||||||||||||||||||||||||||||||||||||||||||||||
| Property, plant and equipment |
6,002,000
JPY
|
— |
7,324,000
JPY
|
— | — | — | — | — | — |
6,977,000
JPY
|
— | — | — | — | — | — |
3,958,000
JPY
|
— | — |
3,936,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Property, plant and equipment | ||||||||||||||||||||||||||||||||||||||||||||||
| Intangible assets | ||||||||||||||||||||||||||||||||||||||||||||||
| Other |
138,803,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other intangible assets | ||||||||||||||||||||||||||||||||||||||||||||||
| Intangible assets |
424,497,000
JPY
|
— |
267,117,000
JPY
|
— | — | — | — | — | — |
202,602,000
JPY
|
— | — | — | — | — | — |
152,373,000
JPY
|
— | — |
128,288,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Software |
285,694,000
JPY
|
— |
168,196,000
JPY
|
— | — | — | — | — | — |
168,607,000
JPY
|
— | — | — | — | — | — |
128,288,000
JPY
|
— | — |
128,288,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Investments and other assets | ||||||||||||||||||||||||||||||||||||||||||||||
| Assets |
1,560,633,000
JPY
|
— |
1,327,539,000
JPY
|
— | — | — | — | — | — |
1,423,256,000
JPY
|
— | — | — | — | — | — |
1,052,199,000
JPY
|
— | — |
1,199,809,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Liabilities and net assets | ||||||||||||||||||||||||||||||||||||||||||||||
| Non-current liabilities |
490,300,000
JPY
|
— |
213,600,000
JPY
|
— | — | — | — | — | — |
213,600,000
JPY
|
— | — | — | — | — | — |
248,000,000
JPY
|
— | — |
248,000,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Long-term borrowings |
490,300,000
JPY
|
— |
213,600,000
JPY
|
— | — | — | — | — | — |
213,600,000
JPY
|
— | — | — | — | — | — |
248,000,000
JPY
|
— | — |
248,000,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Current liabilities |
411,031,000
JPY
|
— |
499,641,000
JPY
|
— | — | — | — | — | — |
475,862,000
JPY
|
— | — | — | — | — | — |
382,897,000
JPY
|
— | — |
375,934,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Short-term borrowings |
173,000,000
JPY
|
— |
200,000,000
JPY
|
— | — | — | — | — | — |
200,000,000
JPY
|
— | — | — | — | — | — |
100,000,000
JPY
|
— | — |
100,000,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Accounts payable - other |
90,667,000
JPY
|
— |
112,006,000
JPY
|
— | — | — | — | — | — |
115,231,000
JPY
|
— | — | — | — | — | — |
81,409,000
JPY
|
— | — |
81,884,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Accrued expenses | — | — | — | — | — | — | — | — | — |
8,405,000
JPY
|
— | — | — | — | — | — | — | — | — |
8,853,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Liabilities |
901,331,000
JPY
|
— |
713,241,000
JPY
|
— | — | — | — | — | — |
689,462,000
JPY
|
— | — | — | — | — | — |
630,897,000
JPY
|
— | — |
623,934,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Shareholders' equity |
664,512,000
JPY
|
— |
627,491,000
JPY
|
— | — | — | — | — | — |
733,793,000
JPY
|
— | — | — | — | — | — |
440,627,000
JPY
|
— | — |
575,875,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Share capital |
10,000,000
JPY
|
— |
10,000,000
JPY
|
— | — | — | — | — | — |
10,000,000
JPY
|
— | — | — | — | — | — |
10,000,000
JPY
|
— | — |
10,000,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Capital surplus |
1,269,690,000
JPY
|
— |
1,269,690,000
JPY
|
— | — | — | — | — | — |
1,269,690,000
JPY
|
— | — | — | — | — | — |
1,269,690,000
JPY
|
— | — |
1,269,690,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Retained earnings |
-615,177,000
JPY
|
— |
-652,198,000
JPY
|
— | — | — | — | — | — |
-545,896,000
JPY
|
— | — | — | — | — | — |
-839,062,000
JPY
|
— | — |
-703,814,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Valuation and translation adjustments |
-5,210,000
JPY
|
— |
-13,193,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — |
-19,325,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Foreign currency translation adjustment |
-5,210,000
JPY
|
— |
-13,193,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — |
-19,325,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Net assets |
659,302,000
JPY
|
-13,193,000
JPY
|
614,297,000
JPY
|
1,269,690,000
JPY
|
10,000,000
JPY
|
627,491,000
JPY
|
-13,193,000
JPY
|
10,000,000
JPY
|
1,269,690,000
JPY
|
733,793,000
JPY
|
-652,198,000
JPY
|
-545,896,000
JPY
|
733,793,000
JPY
|
JPY
|
1,269,690,000
JPY
|
-545,896,000
JPY
|
421,301,000
JPY
|
440,627,000
JPY
|
-703,814,000
JPY
|
575,875,000
JPY
|
1,269,690,000
JPY
|
JPY
|
1,269,690,000
JPY
|
575,875,000
JPY
|
-839,062,000
JPY
|
10,000,000
JPY
|
10,000,000
JPY
|
-19,325,000
JPY
|
-703,814,000
JPY
|
1,269,690,000
JPY
|
-19,325,000
JPY
|
1,632,644,000
JPY
|
-2,412,877,000
JPY
|
1,269,690,000
JPY
|
363,554,000
JPY
|
810,141,000
JPY
|
-12,157,000
JPY
|
2,902,334,000
JPY
|
-12,157,000
JPY
|
797,983,000
JPY
|
363,554,000
JPY
|
2,902,334,000
JPY
|
853,010,000
JPY
|
-2,455,746,000
JPY
|
-2,412,877,000
JPY
|
853,010,000
JPY
|
| Liabilities and net assets |
1,560,633,000
JPY
|
— |
1,327,539,000
JPY
|
— | — | — | — | — | — |
1,423,256,000
JPY
|
— | — | — | — | — | — |
1,052,199,000
JPY
|
— | — |
1,199,809,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Liabilities | ||||||||||||||||||||||||||||||||||||||||||||||
| Current liabilities | ||||||||||||||||||||||||||||||||||||||||||||||
| Current portion of long-term borrowings |
42,200,000
JPY
|
— |
38,850,000
JPY
|
— | — | — | — | — | — |
38,850,000
JPY
|
— | — | — | — | — | — |
67,880,000
JPY
|
— | — |
67,880,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Income taxes payable |
1,145,000
JPY
|
— |
2,290,000
JPY
|
— | — | — | — | — | — |
2,290,000
JPY
|
— | — | — | — | — | — |
1,717,000
JPY
|
— | — |
1,717,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Provisions | ||||||||||||||||||||||||||||||||||||||||||||||
| Provision for bonuses |
24,722,000
JPY
|
— |
38,597,000
JPY
|
— | — | — | — | — | — |
38,597,000
JPY
|
— | — | — | — | — | — |
45,311,000
JPY
|
— | — |
45,311,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other |
56,757,000
JPY
|
— |
48,113,000
JPY
|
— | — | — | — | — | — |
14,373,000
JPY
|
— | — | — | — | — | — |
45,650,000
JPY
|
— | — |
9,316,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Advances received | — | — | — | — | — | — | — | — | — |
JPY
|
— | — | — | — | — | — | — | — | — |
25,324,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Non-current liabilities | ||||||||||||||||||||||||||||||||||||||||||||||
| Net assets | ||||||||||||||||||||||||||||||||||||||||||||||
| Shareholders' equity | ||||||||||||||||||||||||||||||||||||||||||||||
| Valuation and translation adjustments |