Semi-Annual Consolidated Statement Of Changes In Equity

VALUE GOLF Inc. - Filing #7340172

Concept	As at 2024-01-31	2023-02-01 to 2024-01-31	As at 2024-01-31	As at 2024-01-31	2023-02-01 to 2024-01-31	As at 2024-01-31	2023-02-01 to 2024-01-31	2023-02-01 to 2024-01-31	As at 2024-01-31	2023-02-01 to 2024-01-31	As at 2024-01-31	2023-02-01 to 2024-01-31	As at 2024-01-31	As at 2024-01-31	As at 2024-01-31	As at 2024-01-31	2023-02-01 to 2024-01-31	2023-02-01 to 2024-01-31	As at 2024-01-31	2023-02-01 to 2024-01-31	As at 2024-01-31	2023-02-01 to 2024-01-31	As at 2024-01-31	As at 2024-01-31	As at 2024-01-31	As at 2024-01-31	As at 2024-01-31	2023-02-01 to 2024-01-31	As at 2024-01-31	As at 2024-01-31	2023-02-01 to 2024-01-31	2023-02-01 to 2024-01-31	As at 2023-01-31	As at 2023-01-31	As at 2023-01-31	As at 2023-01-31	2022-02-01 to 2023-01-31	As at 2023-01-31	2022-02-01 to 2023-01-31	As at 2023-01-31	As at 2023-01-31	As at 2023-01-31	As at 2023-01-31	As at 2023-01-31	As at 2023-01-31	As at 2023-01-31	As at 2023-01-31	As at 2023-01-31	As at 2023-01-31	2022-02-01 to 2023-01-31	As at 2023-01-31	As at 2023-01-31	As at 2023-01-31	2022-02-01 to 2023-01-31	2022-02-01 to 2023-01-31	2022-02-01 to 2023-01-31	2022-02-01 to 2023-01-31	2022-02-01 to 2023-01-31	As at 2023-01-31	2022-02-01 to 2023-01-31	2022-02-01 to 2023-01-31	2022-02-01 to 2023-01-31	2022-02-01 to 2023-01-31	2022-02-01 to 2023-01-31	2022-02-01 to 2023-01-31	2022-02-01 to 2023-01-31	2022-02-01 to 2023-01-31	2022-02-01 to 2023-01-31	2022-02-01 to 2023-01-31	2022-02-01 to 2023-01-31	As at 2022-01-31	As at 2022-01-31	As at 2022-01-31	As at 2022-01-31	As at 2022-01-31	As at 2022-01-31	As at 2022-01-31	As at 2022-01-31	As at 2022-01-31	As at 2022-01-31	As at 2022-01-31	As at 2022-01-31	As at 2022-01-31	As at 2022-01-31	As at 2022-01-31	As at 2022-01-31	As at 2022-01-31	As at 2022-01-31	As at 2022-01-31
Semi-annual consolidated statement of changes in equity
Statement of changes in equity
Net assets	-338,000 JPY	—	2,400,000 JPY	-338,000 JPY	—	382,328,000 JPY	—	—	402,036,000 JPY	—	167,739,000 JPY	—	924,549,000 JPY	372,328,000 JPY	374,819,000 JPY	167,739,000 JPY	—	—	2,400,000 JPY	—	1,163,612,000 JPY	—	2,491,000 JPY	382,328,000 JPY	2,365,000 JPY	1,158,847,000 JPY	2,365,000 JPY	—	374,819,000 JPY	926,949,000 JPY	—	—	1,695,000 JPY	-338,000 JPY	138,034,000 JPY	-338,000 JPY	—	382,328,000 JPY	—	382,328,000 JPY	138,034,000 JPY	2,491,000 JPY	1,172,294,000 JPY	2,400,000 JPY	897,244,000 JPY	1,695,000 JPY	374,819,000 JPY	372,328,000 JPY	374,819,000 JPY	—	894,844,000 JPY	415,484,000 JPY	2,400,000 JPY	—	—	—	—	—	1,176,390,000 JPY	—	—	—	—	—	—	—	—	—	—	—	880,434,000 JPY	1,095,333,000 JPY	1,024,000 JPY	121,224,000 JPY	382,328,000 JPY	382,328,000 JPY	121,224,000 JPY	2,491,000 JPY	1,091,909,000 JPY	2,400,000 JPY	1,024,000 JPY	374,819,000 JPY	374,819,000 JPY	2,400,000 JPY	-338,000 JPY	-338,000 JPY	372,328,000 JPY	878,034,000 JPY	335,099,000 JPY
Cumulative effects of changes in accounting policies	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	1,422,000 JPY	1,678,000 JPY	—	1,422,000 JPY	—	—	1,422,000 JPY	—	1,678,000 JPY	—	—	—	—	—	—	—	—	1,422,000 JPY	1,678,000 JPY
Restated balance	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	881,857,000 JPY	1,097,012,000 JPY	1,024,000 JPY	122,646,000 JPY	382,328,000 JPY	382,328,000 JPY	122,646,000 JPY	2,491,000 JPY	1,093,587,000 JPY	2,400,000 JPY	1,024,000 JPY	374,819,000 JPY	374,819,000 JPY	2,400,000 JPY	-338,000 JPY	-338,000 JPY	372,328,000 JPY	879,457,000 JPY	336,777,000 JPY
Changes during period
Dividends of surplus	—	-36,136,000 JPY	—	—	-36,136,000 JPY	—	—	—	—	-36,136,000 JPY	—	—	—	—	—	—	-36,136,000 JPY	—	—	-36,136,000 JPY	—	-36,136,000 JPY	—	—	—	—	—	-36,136,000 JPY	—	—	—	—	—	—	—	—	-36,136,000 JPY	—	-36,136,000 JPY	—	—	—	—	—	—	—	—	—	—	-36,136,000 JPY	—	—	—	-36,136,000 JPY	—	—	—	-36,136,000 JPY	—	—	—	—	—	-36,136,000 JPY	—	-36,136,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Profit (loss) attributable to owners of parent	—	22,689,000 JPY	—	—	—	—	—	—	—	22,689,000 JPY	—	—	—	—	—	—	—	—	—	22,689,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	114,842,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	114,842,000 JPY	—	—	—	—	—	—	—	—	—	—	—	114,842,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Net changes in items other than shareholders' equity	—	669,000 JPY	—	—	JPY	—	—	669,000 JPY	—	JPY	—	—	—	—	—	—	JPY	669,000 JPY	—	—	—	JPY	—	—	—	—	—	JPY	—	—	JPY	—	—	—	—	—	671,000 JPY	—	JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	JPY	—	—	671,000 JPY	—	671,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Total changes during period	—	-12,777,000 JPY	—	—	29,705,000 JPY	—	JPY	669,000 JPY	—	-13,447,000 JPY	—	JPY	—	—	—	—	29,705,000 JPY	669,000 JPY	—	-13,447,000 JPY	—	29,705,000 JPY	—	—	—	—	—	29,705,000 JPY	—	—	JPY	JPY	—	—	—	—	79,378,000 JPY	—	15,387,000 JPY	—	—	—	—	—	—	—	—	—	—	15,387,000 JPY	—	—	—	78,706,000 JPY	JPY	JPY	JPY	15,387,000 JPY	—	JPY	JPY	JPY	671,000 JPY	15,387,000 JPY	671,000 JPY	78,706,000 JPY	JPY	JPY	JPY	JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—