Semi-Annual Balance Sheet
| Concept | As at 2024-03-31 | As at 2023-09-30 | 
|---|---|---|
| Semi-annual balance sheet | ||
| Balance sheet | ||
| Assets | ||
| Current assets | ||
| Cash and deposits | 
                                                809,095,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,365,645,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other | 
                                                74,049,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                87,239,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Allowance for doubtful accounts | 
                                                -2,215,864,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Current assets | 
                                                2,086,152,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                4,350,210,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Non-current assets | ||
| Property, plant and equipment | ||
| Property, plant and equipment | 
                                                183,122,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                53,090,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Tools, furniture and fixtures | 
                                                153,393,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                73,410,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Accumulated depreciation | 
                                                -21,798,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                -47,461,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Tools, furniture and fixtures, net | 
                                                131,595,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                25,948,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Intangible assets | ||
| Intangible assets | 
                                                395,921,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                440,799,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Goodwill | 
                                                215,276,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                246,030,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Software | 
                                                39,693,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                29,986,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other | 
                                                57,998,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                66,327,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Investments and other assets | ||
| Investment securities | 
                                                76,884,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                48,732,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Investments and other assets | 
                                                299,141,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                257,091,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Deferred tax assets | 
                                                26,042,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                38,497,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other | 
                                                26,593,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                34,839,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Non-current assets | 
                                                878,185,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                750,981,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Assets | 
                                                2,964,337,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                5,101,192,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Liabilities | ||
| Current liabilities | ||
| Accounts payable - trade | 
                                                1,149,377,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,910,754,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Short-term borrowings | 
                                                500,000,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Income taxes payable | 
                                                153,644,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                118,919,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other | 
                                                126,222,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                98,550,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Current liabilities | 
                                                2,324,586,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                2,459,666,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Accounts payable - other | 
                                                159,659,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                92,681,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Non-current liabilities | ||
| Non-current liabilities | 
                                                320,583,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                383,054,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Long-term borrowings | 
                                                276,000,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                330,000,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Liabilities | 
                                                2,645,169,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                2,842,720,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other liabilities | — | — | 
| Deferred tax liabilities | 
                                                44,583,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                53,054,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other liabilities | — | — | 
| Net assets | ||
| Shareholders' equity | ||
| Share capital | 
                                                482,571,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                478,121,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Capital surplus | ||
| Capital surplus | 
                                                482,571,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                478,121,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Retained earnings | ||
| Retained earnings | 
                                                -751,157,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,215,322,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Treasury shares | 
                                                -32,739,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                -32,647,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Shareholders' equity | 
                                                181,244,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                2,138,916,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Valuation and translation adjustments | ||
| Valuation difference on available-for-sale securities | 
                                                1,797,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                2,186,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Valuation and translation adjustments | 
                                                1,797,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                2,186,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Net assets | 
                                                319,167,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                2,258,471,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Share acquisition rights | 
                                                136,125,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                117,368,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Liabilities and net assets | 
                                                2,964,337,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                5,101,192,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             |