Balance Sheet
| Concept | As at 2024-08-31 | As at 2024-02-29 | 
|---|---|---|
| Balance sheet | ||
| Balance sheet | ||
| Assets | ||
| Current assets | ||
| Cash and deposits | 
                                                1,236,981,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,413,905,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Prepaid expenses | 
                                                67,829,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                40,138,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Merchandise | 
                                                92,799,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                13,222,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Allowance for doubtful accounts | 
                                                
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                -1,980,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other | 
                                                6,505,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                3,854,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Current assets | 
                                                2,165,839,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                2,077,346,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Non-current assets | 
                                                424,322,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                300,348,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Property, plant and equipment | 
                                                20,754,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                20,748,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Intangible assets | 
                                                284,798,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                160,102,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Goodwill | 
                                                261,552,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                139,313,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other | 
                                                23,245,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                20,789,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Investments and other assets | 
                                                118,769,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                119,497,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Non-current assets | ||
| Property, plant and equipment | ||
| Intangible assets | ||
| Other intangible assets | ||
| Investments and other assets | ||
| Other assets | ||
| Assets | 
                                                2,590,162,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                2,377,695,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other assets | — | — | 
| Other assets | — | — | 
| Liabilities | ||
| Current liabilities | ||
| Short-term borrowings | 
                                                403,331,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                453,332,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Accounts payable - trade | 
                                                196,432,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                66,915,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Current portion of long-term borrowings | 
                                                39,996,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                39,996,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Accrued expenses | 
                                                502,683,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                393,819,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Income taxes payable | 
                                                28,953,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                30,997,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other | 
                                                50,179,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                73,256,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Contract liabilities | 
                                                45,768,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                26,012,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Current liabilities | 
                                                1,440,793,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,128,209,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Accrued consumption taxes | 
                                                123,220,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                15,330,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Provisions | ||
| Provision for bonuses | 
                                                17,173,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Non-current liabilities | ||
| Long-term borrowings | 
                                                136,673,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                146,672,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Non-current liabilities | 
                                                136,673,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                146,672,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Liabilities | 
                                                1,577,466,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,274,881,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other liabilities | — | — | 
| Other liabilities | — | — | 
| Liabilities and net assets | ||
| Shareholders' equity | 
                                                1,006,030,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,097,868,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Share capital | 
                                                328,320,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                326,090,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Capital surplus | 
                                                318,320,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                316,090,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Retained earnings | 
                                                359,388,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                455,687,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Share acquisition rights | 
                                                6,665,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                4,945,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Net assets | 
                                                1,012,695,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,102,814,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Liabilities and net assets | 
                                                2,590,162,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                2,377,695,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Net assets | ||
| Shareholders' equity | ||
| Capital surplus | ||
| Retained earnings |