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 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet | |||||||||||||||||||
| Balance sheet | |||||||||||||||||||
| Assets | |||||||||||||||||||
| Current assets |
1,391,620,000
JPY
|
1,046,866,000
JPY
|
— | — | — | — | — | — | — | — | — |
534,157,000
JPY
|
— | — | — | — | — | — | — |
| Cash and deposits |
1,265,814,000
JPY
|
1,038,908,000
JPY
|
— | — | — | — | — | — | — | — | — |
469,059,000
JPY
|
— | — | — | — | — | — | — |
| Accounts receivable - trade |
110,000,000
JPY
|
JPY
|
— | — | — | — | — | — | — | — | — |
11,000,000
JPY
|
— | — | — | — | — | — | — |
| Other |
15,805,000
JPY
|
7,957,000
JPY
|
— | — | — | — | — | — | — | — | — |
6,151,000
JPY
|
— | — | — | — | — | — | — |
| Non-current assets | |||||||||||||||||||
| Property, plant and equipment | |||||||||||||||||||
| Buildings | — |
5,986,000
JPY
|
— | — | — | — | — | — | — | — | — |
5,986,000
JPY
|
— | — | — | — | — | — | — |
| Accumulated depreciation | — |
-1,375,000
JPY
|
— | — | — | — | — | — | — | — | — |
-917,000
JPY
|
— | — | — | — | — | — | — |
| Buildings, net | — |
4,610,000
JPY
|
— | — | — | — | — | — | — | — | — |
5,068,000
JPY
|
— | — | — | — | — | — | — |
| Property, plant and equipment |
4,693,000
JPY
|
9,409,000
JPY
|
— | — | — | — | — | — | — | — | — |
7,205,000
JPY
|
— | — | — | — | — | — | — |
| Own-used assets | |||||||||||||||||||
| Tools, furniture and fixtures | — |
8,465,000
JPY
|
— | — | — | — | — | — | — | — | — |
5,093,000
JPY
|
— | — | — | — | — | — | — |
| Accumulated depreciation | — |
-3,666,000
JPY
|
— | — | — | — | — | — | — | — | — |
-2,957,000
JPY
|
— | — | — | — | — | — | — |
| Tools, furniture and fixtures, net | — |
4,799,000
JPY
|
— | — | — | — | — | — | — | — | — |
2,136,000
JPY
|
— | — | — | — | — | — | — |
| Intangible assets |
1,938,000
JPY
|
365,000
JPY
|
— | — | — | — | — | — | — | — | — |
432,000
JPY
|
— | — | — | — | — | — | — |
| Software | — |
202,000
JPY
|
— | — | — | — | — | — | — | — | — |
270,000
JPY
|
— | — | — | — | — | — | — |
| Intangible assets | |||||||||||||||||||
| Investments and other assets | |||||||||||||||||||
| Investments and other assets |
157,398,000
JPY
|
39,715,000
JPY
|
— | — | — | — | — | — | — | — | — |
29,403,000
JPY
|
— | — | — | — | — | — | — |
| Deferred tax assets |
52,282,000
JPY
|
11,436,000
JPY
|
— | — | — | — | — | — | — | — | — |
JPY
|
— | — | — | — | — | — | — |
| Non-current assets |
164,031,000
JPY
|
49,490,000
JPY
|
— | — | — | — | — | — | — | — | — |
37,041,000
JPY
|
— | — | — | — | — | — | — |
| Other assets | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Current assets | |||||||||||||||||||
| Other assets | |||||||||||||||||||
| Assets |
1,555,651,000
JPY
|
1,096,356,000
JPY
|
— | — | — | — | — | — | — | — | — |
571,198,000
JPY
|
— | — | — | — | — | — | — |
| Liabilities | |||||||||||||||||||
| Non-current liabilities | |||||||||||||||||||
| Non-current liabilities | — |
JPY
|
— | — | — | — | — | — | — | — | — |
714,000
JPY
|
— | — | — | — | — | — | — |
| Deferred tax liabilities | — |
JPY
|
— | — | — | — | — | — | — | — | — |
714,000
JPY
|
— | — | — | — | — | — | — |
| Current liabilities |
435,265,000
JPY
|
406,345,000
JPY
|
— | — | — | — | — | — | — | — | — |
51,168,000
JPY
|
— | — | — | — | — | — | — |
| Accounts payable - trade |
33,000,000
JPY
|
JPY
|
— | — | — | — | — | — | — | — | — |
3,850,000
JPY
|
— | — | — | — | — | — | — |
| Accounts payable - other |
22,707,000
JPY
|
264,521,000
JPY
|
— | — | — | — | — | — | — | — | — |
21,354,000
JPY
|
— | — | — | — | — | — | — |
| Income taxes payable |
225,677,000
JPY
|
80,312,000
JPY
|
— | — | — | — | — | — | — | — | — |
90,000
JPY
|
— | — | — | — | — | — | — |
| Accrued consumption taxes |
60,292,000
JPY
|
56,082,000
JPY
|
— | — | — | — | — | — | — | — | — |
JPY
|
— | — | — | — | — | — | — |
| Other |
11,605,000
JPY
|
5,429,000
JPY
|
— | — | — | — | — | — | — | — | — |
25,873,000
JPY
|
— | — | — | — | — | — | — |
| Current liabilities | |||||||||||||||||||
| Provision for bonuses |
81,983,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Provisions | |||||||||||||||||||
| Liabilities |
435,265,000
JPY
|
406,345,000
JPY
|
— | — | — | — | — | — | — | — | — |
51,882,000
JPY
|
— | — | — | — | — | — | — |
| Other liabilities | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other liabilities | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Liabilities and net assets | |||||||||||||||||||
| Shareholders' equity |
1,120,386,000
JPY
|
690,011,000
JPY
|
— | — | — | — | — | — | — | — | — |
519,316,000
JPY
|
— | — | — | — | — | — | — |
| Share capital |
100,000,000
JPY
|
100,000,000
JPY
|
— | — | — | — | — | — | — | — | — |
100,000,000
JPY
|
— | — | — | — | — | — | — |
| Retained earnings |
1,020,386,000
JPY
|
590,011,000
JPY
|
— | — | — | — | — | — | — | — | — |
419,316,000
JPY
|
— | — | — | — | — | — | — |
| Legal retained earnings | — |
25,000,000
JPY
|
— | — | — | — | — | — | — | — | — |
25,000,000
JPY
|
— | — | — | — | — | — | — |
| Other retained earnings | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Retained earnings brought forward | — |
565,011,000
JPY
|
— | — | — | — | — | — | — | — | — |
394,316,000
JPY
|
— | — | — | — | — | — | — |
| Net assets |
1,120,386,000
JPY
|
690,011,000
JPY
|
590,011,000
JPY
|
100,000,000
JPY
|
690,011,000
JPY
|
25,000,000
JPY
|
565,011,000
JPY
|
519,316,000
JPY
|
394,316,000
JPY
|
419,316,000
JPY
|
100,000,000
JPY
|
519,316,000
JPY
|
25,000,000
JPY
|
519,567,000
JPY
|
419,567,000
JPY
|
25,000,000
JPY
|
100,000,000
JPY
|
394,567,000
JPY
|
519,567,000
JPY
|
| Liabilities and net assets |
1,555,651,000
JPY
|
1,096,356,000
JPY
|
— | — | — | — | — | — | — | — | — |
571,198,000
JPY
|
— | — | — | — | — | — | — |
| Net assets | |||||||||||||||||||
| Shareholders' equity | |||||||||||||||||||
| Retained earnings | |||||||||||||||||||
| Other retained earnings |