Balance Sheet
| Concept |
As at 2024-03-31 |
As at 2023-09-30 |
As at 2023-09-30 |
As at 2023-09-30 |
As at 2023-09-30 |
As at 2023-09-30 |
As at 2023-09-30 |
As at 2023-09-30 |
As at 2023-09-30 |
As at 2022-09-30 |
As at 2022-09-30 |
As at 2022-09-30 |
As at 2022-09-30 |
As at 2022-09-30 |
As at 2022-09-30 |
As at 2022-09-30 |
As at 2022-09-30 |
As at 2021-09-30 |
As at 2021-09-30 |
As at 2021-09-30 |
As at 2021-09-30 |
As at 2021-09-30 |
As at 2021-09-30 |
As at 2021-09-30 |
As at 2021-09-30 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet | |||||||||||||||||||||||||
| Balance sheet | |||||||||||||||||||||||||
| Assets | |||||||||||||||||||||||||
| Current assets | |||||||||||||||||||||||||
| Cash and deposits |
86,182,000
JPY
|
— |
156,352,000
JPY
|
— | — | — | — | — | — | — | — | — |
178,031,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Accounts receivable - trade |
94,150,000
JPY
|
— |
74,884,000
JPY
|
— | — | — | — | — | — | — | — | — |
45,945,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Accounts receivable - other | — | — |
2,943,000
JPY
|
— | — | — | — | — | — | — | — | — |
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Prepaid expenses | — | — |
9,841,000
JPY
|
— | — | — | — | — | — | — | — | — |
8,755,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Advance payments to suppliers | — | — |
3,060,000
JPY
|
— | — | — | — | — | — | — | — | — |
3,333,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Allowance for doubtful accounts |
-15,620,000
JPY
|
— |
-13,457,000
JPY
|
— | — | — | — | — | — | — | — | — |
-9,813,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Other |
15,426,000
JPY
|
— |
60,000
JPY
|
— | — | — | — | — | — | — | — | — |
14,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Current assets |
180,139,000
JPY
|
— |
233,684,000
JPY
|
— | — | — | — | — | — | — | — | — |
226,266,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Non-current assets |
76,867,000
JPY
|
— |
31,753,000
JPY
|
— | — | — | — | — | — | — | — | — |
37,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Property, plant and equipment |
13,142,000
JPY
|
— |
6,650,000
JPY
|
— | — | — | — | — | — | — | — | — |
37,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Accumulated depreciation | — | — |
-1,053,000
JPY
|
— | — | — | — | — | — | — | — | — |
-1,015,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Intangible assets |
39,031,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Software |
22,638,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Investments and other assets |
24,693,000
JPY
|
— |
25,103,000
JPY
|
— | — | — | — | — | — | — | — | — |
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Non-current assets | |||||||||||||||||||||||||
| Property, plant and equipment | |||||||||||||||||||||||||
| Tools, furniture and fixtures | — | — |
1,053,000
JPY
|
— | — | — | — | — | — | — | — | — |
1,053,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Intangible assets | |||||||||||||||||||||||||
| Investments and other assets | |||||||||||||||||||||||||
| Other assets | |||||||||||||||||||||||||
| Assets |
257,007,000
JPY
|
— |
265,438,000
JPY
|
— | — | — | — | — | — | — | — | — |
226,304,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Other assets | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other assets | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Liabilities and net assets | |||||||||||||||||||||||||
| Non-current liabilities | — | — |
JPY
|
— | — | — | — | — | — | — | — | — |
2,080,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Long-term borrowings | — | — |
JPY
|
— | — | — | — | — | — | — | — | — |
2,080,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Current liabilities |
524,790,000
JPY
|
— |
518,340,000
JPY
|
— | — | — | — | — | — | — | — | — |
329,794,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Accounts payable - trade |
15,879,000
JPY
|
— |
12,336,000
JPY
|
— | — | — | — | — | — | — | — | — |
10,714,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Accounts payable - other |
26,316,000
JPY
|
— |
21,988,000
JPY
|
— | — | — | — | — | — | — | — | — |
22,345,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Accrued expenses | — | — |
7,373,000
JPY
|
— | — | — | — | — | — | — | — | — |
6,042,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Income taxes payable | — | — |
180,000
JPY
|
— | — | — | — | — | — | — | — | — |
180,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Accrued consumption taxes | — | — |
5,410,000
JPY
|
— | — | — | — | — | — | — | — | — |
3,859,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Deposits received | — | — |
7,732,000
JPY
|
— | — | — | — | — | — | — | — | — |
1,403,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Other |
24,086,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Liabilities |
524,790,000
JPY
|
— |
518,340,000
JPY
|
— | — | — | — | — | — | — | — | — |
331,874,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Shareholders' equity |
-267,866,000
JPY
|
— |
-252,985,000
JPY
|
— | — | — | — | — | — | — | — | — |
-105,569,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Share capital |
8,000,000
JPY
|
— |
8,000,000
JPY
|
— | — | — | — | — | — | — | — | — |
8,000,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Capital surplus |
7,498,000
JPY
|
— |
7,498,000
JPY
|
— | — | — | — | — | — | — | — | — |
7,498,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Legal capital surplus | — | — |
7,498,000
JPY
|
— | — | — | — | — | — | — | — | — |
7,498,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Retained earnings |
-283,365,000
JPY
|
— |
-268,483,000
JPY
|
— | — | — | — | — | — | — | — | — |
-121,067,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Other retained earnings | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Retained earnings brought forward | — | — |
-268,483,000
JPY
|
— | — | — | — | — | — | — | — | — |
-121,067,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Share acquisition rights |
83,000
JPY
|
— |
83,000
JPY
|
— | — | — | — | — | — | — | — | — |
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Net assets |
-267,783,000
JPY
|
83,000
JPY
|
-252,901,000
JPY
|
7,498,000
JPY
|
7,498,000
JPY
|
-252,985,000
JPY
|
8,000,000
JPY
|
-268,483,000
JPY
|
-268,483,000
JPY
|
-121,067,000
JPY
|
JPY
|
8,000,000
JPY
|
-105,569,000
JPY
|
7,498,000
JPY
|
-105,569,000
JPY
|
-121,067,000
JPY
|
7,498,000
JPY
|
JPY
|
-16,025,000
JPY
|
7,498,000
JPY
|
7,498,000
JPY
|
-16,025,000
JPY
|
-31,524,000
JPY
|
8,000,000
JPY
|
-31,524,000
JPY
|
| Liabilities and net assets |
257,007,000
JPY
|
— |
265,438,000
JPY
|
— | — | — | — | — | — | — | — | — |
226,304,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Liabilities | |||||||||||||||||||||||||
| Current liabilities | |||||||||||||||||||||||||
| Current portion of long-term borrowings |
780,000
JPY
|
— |
2,340,000
JPY
|
— | — | — | — | — | — | — | — | — |
3,120,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Contract liabilities |
7,728,000
JPY
|
— |
10,974,000
JPY
|
— | — | — | — | — | — | — | — | — |
22,128,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
| Deposits received | |||||||||||||||||||||||||
| Non-current liabilities | |||||||||||||||||||||||||
| Other liabilities | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other liabilities | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Net assets | |||||||||||||||||||||||||
| Shareholders' equity | |||||||||||||||||||||||||
| Capital surplus | |||||||||||||||||||||||||
| Retained earnings | |||||||||||||||||||||||||
| Other retained earnings |