Balance Sheet
| Concept | As at 2024-09-30 | As at 2024-03-31 | 
|---|---|---|
| Balance sheet | ||
| Balance sheet | ||
| Assets | ||
| Current assets | 
                                                2,148,462,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,650,947,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Cash and deposits | 
                                                2,086,449,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,541,419,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Accounts receivable - trade | 
                                                8,121,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                13,660,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Supplies | 
                                                4,123,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                3,098,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Advance payments to suppliers | 
                                                4,862,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                3,086,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Prepaid expenses | 
                                                14,043,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                5,475,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other | 
                                                36,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                12,747,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Non-current assets | ||
| Property, plant and equipment | ||
| Property, plant and equipment | 
                                                0
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                0
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Intangible assets | ||
| Intangible assets | 
                                                0
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                0
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Investments and other assets | 
                                                42,862,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                42,862,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Investments and other assets | ||
| Non-current assets | 
                                                42,862,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                42,862,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Current assets | ||
| Finished goods | 
                                                1,396,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,308,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other assets | ||
| Assets | 
                                                2,191,325,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,693,810,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other assets | — | — | 
| Other assets | — | — | 
| Liabilities and net assets | ||
| Non-current liabilities | 
                                                216,487,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                166,487,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Current liabilities | 
                                                136,583,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                128,978,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Accounts payable - other | 
                                                74,587,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                53,465,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Accrued expenses | 
                                                37,167,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                57,486,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Income taxes payable | 
                                                14,628,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                13,079,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Deposits received | 
                                                3,880,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                4,946,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Liabilities | 
                                                353,070,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                295,465,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Shareholders' equity | 
                                                1,759,031,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,324,205,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Share capital | 
                                                2,436,148,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,971,019,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Capital surplus | 
                                                2,722,038,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                2,256,908,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Retained earnings | 
                                                -3,399,134,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                -2,903,700,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Treasury shares | 
                                                -21,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                -21,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Share acquisition rights | 
                                                79,223,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                74,139,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Net assets | 
                                                1,838,254,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,398,344,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Liabilities and net assets | 
                                                2,191,325,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,693,810,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Liabilities | ||
| Non-current liabilities | ||
| Current liabilities | ||
| Deposits received | ||
| Provisions | ||
| Provision for bonuses | 
                                                6,319,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other liabilities | — | — | 
| Other liabilities | — | — | 
| Net assets | ||
| Shareholders' equity | ||
| Capital surplus | ||
| Retained earnings |