Semi-Annual Statement Of Cash Flows
| Concept | 2023-06-01 to 2024-02-29 | As at 2023-05-31 | 2022-06-01 to 2023-05-31 | 2021-06-01 to 2022-05-31 | As at 2022-05-31 | As at 2021-05-31 | 
|---|---|---|---|---|---|---|
| Semi-annual statement of cash flows | ||||||
| Statement of cash flows | ||||||
| Cash flows from operating activities | ||||||
| Profit (loss) before income taxes | 
                                                338,754,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | — | 
                                                260,515,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                302,514,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | — | — | 
| Depreciation | — | — | 
                                                997,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,686,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | — | — | 
| Increase (decrease) in allowance for doubtful accounts | — | — | 
                                                
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                -53,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | — | — | 
| Foreign exchange losses (gains) | — | — | 
                                                -8,712,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | — | — | 
| Decrease (increase) in trade receivables | — | — | 
                                                -6,684,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                38,678,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | — | — | 
| Decrease (increase) in inventories | — | — | 
                                                -1,580,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                -1,562,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | — | — | 
| Increase (decrease) in trade payables | — | — | 
                                                13,167,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                4,695,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | — | — | 
| Subtotal | — | — | 
                                                454,869,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                509,706,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | — | — | 
| Income taxes paid | — | — | 
                                                -95,474,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                -185,825,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | — | — | 
| Net cash provided by (used in) operating activities | — | — | 
                                                359,801,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                323,881,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | — | — | 
| Cash flows from investing activities | ||||||
| Purchase of property, plant and equipment | — | — | 
                                                -2,188,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                -1,689,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | — | — | 
| Proceeds from sale of property, plant and equipment | — | — | 
                                                
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                3,252,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | — | — | 
| Purchase of investment securities | — | — | 
                                                -132,646,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | — | — | 
| Net cash provided by (used in) investing activities | — | — | 
                                                -19,494,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                -17,399,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | — | — | 
| Cash flows from financing activities | ||||||
| Net cash provided by (used in) financing activities | — | — | 
                                                3,210,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | — | — | 
| Effect of exchange rate change on cash and cash equivalents | — | — | 
                                                -6,554,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | — | — | 
| Net increase (decrease) in cash and cash equivalents | — | — | 
                                                336,962,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                306,481,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | — | — | 
| Cash and cash equivalents | — | 
                                                701,043,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | — | — | 
                                                364,080,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                57,599,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             |