Balance Sheet
| Concept |
As at 2024-02-29 |
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 2021-05-31 |
As at 2021-05-31 |
As at 2021-05-31 |
As at 2021-05-31 |
As at 2021-05-31 |
As at 2021-05-31 |
As at 2021-05-31 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet | ||||||||||||||||||||||
| Balance sheet | ||||||||||||||||||||||
| Assets | ||||||||||||||||||||||
| Current assets | ||||||||||||||||||||||
| Cash and deposits |
850,879,000
JPY
|
— |
656,822,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
335,343,000
JPY
|
— | — | — | — | — | — | — | — |
| Securities |
4,829,000
JPY
|
— |
143,831,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
JPY
|
— | — | — | — | — | — | — | — |
| Accounts receivable - trade |
36,222,000
JPY
|
— |
31,107,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
24,422,000
JPY
|
— | — | — | — | — | — | — | — |
| Accounts receivable - other |
155,982,000
JPY
|
— |
1,052,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
8,768,000
JPY
|
— | — | — | — | — | — | — | — |
| Accrued revenue |
1,644,000
JPY
|
— |
539,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
JPY
|
— | — | — | — | — | — | — | — |
| Prepaid expenses |
5,132,000
JPY
|
— |
6,477,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
4,129,000
JPY
|
— | — | — | — | — | — | — | — |
| Advance payments to suppliers |
715,000
JPY
|
— |
179,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
JPY
|
— | — | — | — | — | — | — | — |
| Work in process |
2,808,000
JPY
|
— |
3,143,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
1,562,000
JPY
|
— | — | — | — | — | — | — | — |
| Current assets |
1,182,260,000
JPY
|
— |
884,756,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
402,964,000
JPY
|
— | — | — | — | — | — | — | — |
| Other |
42,174,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Non-current assets | ||||||||||||||||||||||
| Property, plant and equipment | ||||||||||||||||||||||
| Property, plant and equipment |
3,274,000
JPY
|
— |
2,342,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
1,151,000
JPY
|
— | — | — | — | — | — | — | — |
| Accumulated depreciation |
-2,729,000
JPY
|
— |
-1,534,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
-537,000
JPY
|
— | — | — | — | — | — | — | — |
| Tools, furniture and fixtures |
6,004,000
JPY
|
— |
3,877,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
1,689,000
JPY
|
— | — | — | — | — | — | — | — |
| Investments and other assets | ||||||||||||||||||||||
| Investment securities |
44,947,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Investments and other assets |
74,270,000
JPY
|
— |
30,938,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
125,394,000
JPY
|
— | — | — | — | — | — | — | — |
| Guarantee deposits |
1,900,000
JPY
|
— |
1,900,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
108,648,000
JPY
|
— | — | — | — | — | — | — | — |
| Long-term prepaid expenses |
1,256,000
JPY
|
— |
2,871,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
JPY
|
— | — | — | — | — | — | — | — |
| Deferred tax assets |
26,166,000
JPY
|
— |
26,166,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
16,745,000
JPY
|
— | — | — | — | — | — | — | — |
| Non-current assets |
77,545,000
JPY
|
— |
33,280,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
126,545,000
JPY
|
— | — | — | — | — | — | — | — |
| Other assets | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other assets | ||||||||||||||||||||||
| Assets |
1,259,805,000
JPY
|
— |
918,037,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
529,510,000
JPY
|
— | — | — | — | — | — | — | — |
| Other assets | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other assets | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Liabilities | ||||||||||||||||||||||
| Current liabilities | ||||||||||||||||||||||
| Accounts payable - trade |
17,465,000
JPY
|
— |
17,862,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
4,695,000
JPY
|
— | — | — | — | — | — | — | — |
| Deposits received |
2,998,000
JPY
|
— |
1,856,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
5,289,000
JPY
|
— | — | — | — | — | — | — | — |
| Accounts payable - other |
35,370,000
JPY
|
— |
46,815,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
38,365,000
JPY
|
— | — | — | — | — | — | — | — |
| Accrued expenses |
550,000
JPY
|
— |
2,548,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
408,000
JPY
|
— | — | — | — | — | — | — | — |
| Income taxes payable |
117,175,000
JPY
|
— |
32,639,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
44,276,000
JPY
|
— | — | — | — | — | — | — | — |
| Contract liabilities |
209,728,000
JPY
|
— |
162,251,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
17,034,000
JPY
|
— | — | — | — | — | — | — | — |
| Deposits received | ||||||||||||||||||||||
| Current liabilities |
432,972,000
JPY
|
— |
312,483,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
110,349,000
JPY
|
— | — | — | — | — | — | — | — |
| Accrued consumption taxes |
30,184,000
JPY
|
— |
46,064,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
JPY
|
— | — | — | — | — | — | — | — |
| Liabilities |
432,972,000
JPY
|
— |
312,483,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
110,349,000
JPY
|
— | — | — | — | — | — | — | — |
| Other liabilities | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other liabilities | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Liabilities and net assets | ||||||||||||||||||||||
| Shareholders' equity |
823,663,000
JPY
|
— |
602,084,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
415,986,000
JPY
|
— | — | — | — | — | — | — | — |
| Share capital |
1,000,000
JPY
|
— |
1,000,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
1,000,000
JPY
|
— | — | — | — | — | — | — | — |
| Retained earnings |
822,663,000
JPY
|
— |
601,084,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
414,986,000
JPY
|
— | — | — | — | — | — | — | — |
| Other retained earnings | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Retained earnings brought forward | — | — |
601,084,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
414,986,000
JPY
|
— | — | — | — | — | — | — | — |
| Share acquisition rights |
3,170,000
JPY
|
— |
3,470,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
3,175,000
JPY
|
— | — | — | — | — | — | — | — |
| Net assets |
826,833,000
JPY
|
3,470,000
JPY
|
605,554,000
JPY
|
601,084,000
JPY
|
JPY
|
1,000,000
JPY
|
602,084,000
JPY
|
601,084,000
JPY
|
415,986,000
JPY
|
414,986,000
JPY
|
414,986,000
JPY
|
3,175,000
JPY
|
1,000,000
JPY
|
419,161,000
JPY
|
JPY
|
215,137,000
JPY
|
214,137,000
JPY
|
JPY
|
1,000,000
JPY
|
214,137,000
JPY
|
215,137,000
JPY
|
JPY
|
| Liabilities and net assets |
1,259,805,000
JPY
|
— |
918,037,000
JPY
|
— | — | — | — | — | — | — | — | — | — |
529,510,000
JPY
|
— | — | — | — | — | — | — | — |
| Net assets | ||||||||||||||||||||||
| Shareholders' equity | ||||||||||||||||||||||
| Retained earnings | ||||||||||||||||||||||
| Other retained earnings |