Consolidated Balance Sheet
| Concept |
As at 2024-05-31 |
As at 2024-05-31 |
As at 2024-05-31 |
As at 2024-05-31 |
As at 2024-05-31 |
As at 2024-05-31 |
As at 2024-05-31 |
As at 2024-05-31 |
As at 2024-05-31 |
As at 2024-05-31 |
As at 2024-05-31 |
As at 2024-05-31 |
As at 2024-05-31 |
As at 2024-05-31 |
As at 2024-05-31 |
As at 2024-05-31 |
As at 2024-05-31 |
As at 2024-05-31 |
As at 2024-05-31 |
As at 2023-05-31 |
As at 2023-05-31 |
As at 2023-05-31 |
As at 2023-05-31 |
As at 2023-05-31 |
As at 2023-05-31 |
As at 2023-05-31 |
As at 2023-05-31 |
As at 2023-05-31 |
As at 2023-05-31 |
As at 2023-05-31 |
As at 2023-05-31 |
As at 2023-05-31 |
As at 2023-05-31 |
As at 2023-05-31 |
As at 2023-05-31 |
As at 2023-05-31 |
As at 2023-05-31 |
As at 2023-05-31 |
As at 2022-05-31 |
As at 2022-05-31 |
As at 2022-05-31 |
As at 2022-05-31 |
As at 2022-05-31 |
As at 2022-05-31 |
As at 2022-05-31 |
As at 2022-05-31 |
As at 2022-05-31 |
As at 2022-05-31 |
As at 2022-05-31 |
As at 2022-05-31 |
As at 2022-05-31 |
As at 2022-05-31 |
As at 2022-05-31 |
As at 2022-05-31 |
As at 2022-05-31 |
As at 2022-05-31 |
As at 2022-05-31 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Consolidated balance sheet | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Balance sheet | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Assets | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Non-current assets | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Property, plant and equipment | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Buildings, net | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
JPY
|
— | — | — | — |
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Property, plant and equipment | — |
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
JPY
|
— | — | — | — |
102,000
JPY
|
— |
0
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Intangible assets | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Intangible assets | — |
0
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
0
JPY
|
— | — | — | — |
0
JPY
|
— |
0
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Software | — |
0
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
0
JPY
|
— | — | — | — |
0
JPY
|
— |
0
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Investments and other assets | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Investment securities | — |
57,458,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
124,775,000
JPY
|
— | — | — | — |
139,660,000
JPY
|
— |
56,243,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
62,912,000
JPY
|
— | — | — | — |
39,880,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Allowance for doubtful accounts | — |
-21,093,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
-20,866,000
JPY
|
— | — | — | — |
JPY
|
— |
-19,392,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Investments and other assets | — |
371,021,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
168,958,000
JPY
|
— | — | — | — |
186,557,000
JPY
|
— |
402,486,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Long-term prepaid expenses | — |
1,549,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
824,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Non-current assets | — |
371,021,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
168,958,000
JPY
|
— | — | — | — |
186,660,000
JPY
|
— |
402,486,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Current assets | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Cash and deposits | — |
355,062,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
506,331,000
JPY
|
— | — | — | — |
545,518,000
JPY
|
— |
349,191,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Notes and accounts receivable - trade | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
159,488,000
JPY
|
— | — | — | — |
140,643,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Accounts receivable - other | — |
5,201,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
9,863,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Accounts receivable - trade | — |
144,795,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
116,373,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Work in process | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
JPY
|
— | — | — | — |
1,334,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Prepaid expenses | — |
12,103,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
10,137,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other | — |
111,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
38,099,000
JPY
|
— | — | — | — |
64,920,000
JPY
|
— |
105,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Allowance for doubtful accounts | — |
-225,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
-3,066,000
JPY
|
— | — | — | — |
-22,594,000
JPY
|
— |
-1,175,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Current assets | — |
517,198,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
784,215,000
JPY
|
— | — | — | — |
807,295,000
JPY
|
— |
485,056,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Assets | — |
888,219,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
953,173,000
JPY
|
— | — | — | — |
993,956,000
JPY
|
— |
887,543,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Liabilities | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Non-current liabilities | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Long-term borrowings | — |
227,506,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
227,506,000
JPY
|
— | — | — | — |
205,666,000
JPY
|
— |
205,666,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Deferred tax liabilities | — |
5,572,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
5,572,000
JPY
|
— | — | — | — |
3,799,000
JPY
|
— |
3,799,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other | — |
635,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
213,000
JPY
|
— | — | — | — |
JPY
|
— |
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Non-current liabilities | — |
233,715,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
245,080,000
JPY
|
— | — | — | — |
246,570,000
JPY
|
— |
209,465,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Current liabilities | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Deposits received | — |
4,521,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
5,089,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Accounts payable - other | — |
11,077,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
62,784,000
JPY
|
— | — | — | — |
17,883,000
JPY
|
— |
8,731,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Current portion of long-term borrowings | — |
18,159,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
18,159,000
JPY
|
— | — | — | — |
12,773,000
JPY
|
— |
12,773,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Income taxes payable | — |
290,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
290,000
JPY
|
— | — | — | — |
290,000
JPY
|
— |
290,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Accrued expenses | — |
23,263,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
24,132,000
JPY
|
— | — | — | — |
19,389,000
JPY
|
— |
18,597,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Provisions | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Provision for bonuses | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
JPY
|
— | — | — | — |
1,960,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other | — |
14,712,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
18,351,000
JPY
|
— | — | — | — |
6,326,000
JPY
|
— |
2,980,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Current liabilities | — |
184,963,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
254,215,000
JPY
|
— | — | — | — |
175,457,000
JPY
|
— |
143,370,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Advances received | — |
2,805,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
8,084,000
JPY
|
— | — | — | — |
7,677,000
JPY
|
— |
1,303,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Liabilities | — |
418,678,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
499,295,000
JPY
|
— | — | — | — |
422,027,000
JPY
|
— |
352,836,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Liabilities and net assets | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Shareholders' equity | — |
457,692,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
376,038,000
JPY
|
— | — | — | — |
514,544,000
JPY
|
— |
526,212,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Share capital | — |
100,000,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
100,000,000
JPY
|
— | — | — | — |
100,000,000
JPY
|
— |
100,000,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Capital surplus | — |
538,774,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
538,774,000
JPY
|
— | — | — | — |
538,774,000
JPY
|
— |
538,774,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Retained earnings | — |
-181,081,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
-262,735,000
JPY
|
— | — | — | — |
-124,230,000
JPY
|
— |
-112,561,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Valuation and translation adjustments | — |
11,848,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
77,837,000
JPY
|
— | — | — | — |
57,376,000
JPY
|
— |
8,494,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Valuation difference on available-for-sale securities | — |
11,848,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
11,848,000
JPY
|
— | — | — | — |
8,494,000
JPY
|
— |
8,494,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Foreign currency translation adjustment | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
65,989,000
JPY
|
— | — | — | — |
48,881,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Non-controlling interests | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
2,000
JPY
|
— | — | — | — |
8,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Net assets |
-262,735,000
JPY
|
469,541,000
JPY
|
-181,081,000
JPY
|
457,692,000
JPY
|
66,898,000
JPY
|
471,876,000
JPY
|
11,848,000
JPY
|
538,774,000
JPY
|
100,000,000
JPY
|
11,848,000
JPY
|
376,038,000
JPY
|
77,837,000
JPY
|
2,000
JPY
|
-181,081,000
JPY
|
538,774,000
JPY
|
65,989,000
JPY
|
11,848,000
JPY
|
453,878,000
JPY
|
100,000,000
JPY
|
48,881,000
JPY
|
8,000
JPY
|
8,494,000
JPY
|
571,928,000
JPY
|
514,544,000
JPY
|
534,707,000
JPY
|
8,494,000
JPY
|
57,376,000
JPY
|
8,494,000
JPY
|
538,774,000
JPY
|
471,876,000
JPY
|
-112,561,000
JPY
|
100,000,000
JPY
|
538,774,000
JPY
|
100,000,000
JPY
|
526,212,000
JPY
|
-124,230,000
JPY
|
-112,561,000
JPY
|
66,898,000
JPY
|
471,876,000
JPY
|
638,774,000
JPY
|
-174,237,000
JPY
|
-209,431,000
JPY
|
471,876,000
JPY
|
9,000
JPY
|
-174,237,000
JPY
|
30,585,000
JPY
|
7,921,000
JPY
|
JPY
|
603,580,000
JPY
|
7,921,000
JPY
|
341,136,000
JPY
|
471,876,000
JPY
|
642,097,000
JPY
|
341,136,000
JPY
|
646,696,000
JPY
|
7,921,000
JPY
|
38,507,000
JPY
|
| Liabilities and net assets | — |
888,219,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
953,173,000
JPY
|
— | — | — | — |
993,956,000
JPY
|
— |
887,543,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Net assets | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Shareholders' equity | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Valuation and translation adjustments |