Semi-Annual Statement Of Changes In Equity

Frontier Management Inc. - Filing #7338863

Concept	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2022-12-31	As at 2022-12-31	2022-01-01 to 2022-12-31	As at 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	2022-01-01 to 2022-12-31	As at 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	As at 2022-12-31	2022-01-01 to 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31
Semi-annual statement of changes in equity
Statement of changes in equity
Net assets	—	37,130,000 JPY	—	37,130,000 JPY	19,000,000 JPY	—	3,193,100,000 JPY	—	3,065,287,000 JPY	—	—	—	—	374,743,000 JPY	—	2,599,348,000 JPY	—	—	—	4,292,599,000 JPY	374,743,000 JPY	733,119,000 JPY	-8,363,000 JPY	3,193,100,000 JPY	—	—	—	-8,363,000 JPY	1,198,000 JPY	6,822,364,000 JPY	—	358,375,000 JPY	—	374,743,000 JPY	3,699,747,000 JPY	1,198,000 JPY	—	734,019,000 JPY	—	4,348,730,000 JPY	—	—	19,000,000 JPY	—	34,673,000 JPY	JPY	—	8,352,000 JPY	—	—	-8,246,000 JPY	8,352,000 JPY	3,015,956,000 JPY	2,322,095,000 JPY	—	-8,246,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	210,062,000 JPY	—	210,062,000 JPY	367,441,000 JPY	53,990,000 JPY	2,918,939,000 JPY	3,136,089,000 JPY	577,503,000 JPY	210,062,000 JPY	577,503,000 JPY	3,101,416,000 JPY	2,139,619,000 JPY	JPY	2,322,095,000 JPY	34,673,000 JPY	1,681,523,000 JPY	46,969,000 JPY	46,969,000 JPY	-36,575,000 JPY	9,380,000 JPY	1,681,523,000 JPY	-36,575,000 JPY	2,429,387,000 JPY	9,380,000 JPY	178,723,000 JPY	178,723,000 JPY	380,022,000 JPY	JPY	2,397,717,000 JPY	558,745,000 JPY	178,723,000 JPY	558,745,000 JPY	2,382,418,000 JPY	1,696,822,000 JPY	2,454,066,000 JPY
Changes during period
Issuance of new shares	—	—	—	—	—	—	—	—	—	—	307,638,000 JPY	—	—	—	—	—	307,638,000 JPY	153,819,000 JPY	153,819,000 JPY	—	—	—	—	—	—	153,819,000 JPY	—	—	—	—	307,638,000 JPY	—	153,819,000 JPY	—	—	—	307,638,000 JPY	—	—	—	153,819,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Dividends of surplus	—	—	-320,954,000 JPY	—	—	—	—	—	—	—	-320,954,000 JPY	—	—	—	—	—	-320,954,000 JPY	—	—	—	—	—	—	—	-320,954,000 JPY	—	-320,954,000 JPY	—	—	—	-320,954,000 JPY	—	—	—	—	—	-320,954,000 JPY	—	—	—	—	—	—	—	—	—	-113,925,000 JPY	—	—	—	—	—	—	—	-113,925,000 JPY	—	—	—	—	—	—	-113,925,000 JPY	—	—	-113,925,000 JPY	—	-113,925,000 JPY	-113,925,000 JPY	—	—	—	—	-113,925,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Profit (loss)	—	—	1,191,958,000 JPY	—	—	—	—	—	—	—	792,280,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	1,191,958,000 JPY	—	—	—	—	—	1,191,958,000 JPY	—	—	—	—	—	1,191,958,000 JPY	—	—	—	—	—	—	—	—	—	754,497,000 JPY	—	—	—	—	—	—	—	566,336,000 JPY	—	—	—	—	—	—	—	—	—	754,497,000 JPY	—	—	754,497,000 JPY	—	—	—	—	754,497,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Net changes in items other than shareholders' equity	2,457,000 JPY	—	—	—	—	2,457,000 JPY	—	3,011,297,000 JPY	—	-7,154,000 JPY	3,025,600,000 JPY	—	—	—	-7,154,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	JPY	—	—	—	—	—	21,457,000 JPY	—	—	—	—	19,000,000 JPY	—	19,000,000 JPY	—	—	—	—	-12,295,000 JPY	-12,295,000 JPY	—	—	—	—	40,666,000 JPY	—	-1,027,000 JPY	53,990,000 JPY	—	—	-1,027,000 JPY	—	—	—	—	—	—	—	—	—	—	—	-12,295,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Total changes during period	2,457,000 JPY	—	871,004,000 JPY	—	—	2,457,000 JPY	—	3,011,297,000 JPY	—	-7,154,000 JPY	3,806,407,000 JPY	-9,065,000 JPY	-117,000 JPY	—	-7,154,000 JPY	—	780,807,000 JPY	164,680,000 JPY	164,680,000 JPY	—	—	—	—	—	871,004,000 JPY	164,680,000 JPY	459,729,000 JPY	—	—	—	1,191,183,000 JPY	—	155,615,000 JPY	—	—	—	1,212,640,000 JPY	—	-117,000 JPY	—	156,515,000 JPY	19,000,000 JPY	—	19,000,000 JPY	—	—	640,571,000 JPY	—	-12,295,000 JPY	-12,295,000 JPY	—	—	—	—	561,889,000 JPY	—	-1,027,000 JPY	53,990,000 JPY	-12,580,000 JPY	28,329,000 JPY	-1,027,000 JPY	521,222,000 JPY	31,338,000 JPY	31,338,000 JPY	640,571,000 JPY	31,338,000 JPY	442,796,000 JPY	718,997,000 JPY	18,758,000 JPY	28,329,000 JPY	18,758,000 JPY	—	706,702,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—