Semi-Annual Consolidated Statement Of Changes In Equity

DreamArts Corporation - Filing #7345782

Concept	2023-01-01 to 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	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	As at 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	As at 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	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 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 consolidated statement of changes in equity
Statement of changes in equity
Net assets	—	22,000 JPY	22,000 JPY	—	—	—	—	—	—	569,192,000 JPY	—	990,237,000 JPY	—	933,082,000 JPY	—	—	1,741,756,000 JPY	269,192,000 JPY	269,192,000 JPY	-29,710,000 JPY	933,082,000 JPY	—	—	—	-29,710,000 JPY	23,747,000 JPY	1,822,681,000 JPY	—	JPY	—	569,192,000 JPY	1,798,911,000 JPY	23,747,000 JPY	—	269,192,000 JPY	—	1,741,779,000 JPY	—	22,000 JPY	17,546,000 JPY	—	—	-694,341,000 JPY	17,546,000 JPY	853,920,000 JPY	861,588,000 JPY	—	-694,341,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	300,000,000 JPY	—	300,000,000 JPY	861,588,000 JPY	324,661,000 JPY	836,351,000 JPY	791,931,000 JPY	324,661,000 JPY	JPY	324,661,000 JPY	791,908,000 JPY	906,030,000 JPY	22,000 JPY	JPY	JPY	-694,341,000 JPY	11,572,000 JPY	727,384,000 JPY	-694,341,000 JPY	657,705,000 JPY	11,572,000 JPY	300,000,000 JPY	300,000,000 JPY	727,384,000 JPY	324,661,000 JPY	698,493,000 JPY	324,661,000 JPY	324,661,000 JPY	657,705,000 JPY	768,173,000 JPY	710,065,000 JPY
Cumulative effects of changes in accounting policies	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	10,731,000 JPY	—	10,731,000 JPY	—	—	—	10,731,000 JPY	—	10,731,000 JPY	—	—	10,731,000 JPY	10,731,000 JPY	10,731,000 JPY
Restated balance	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	JPY	JPY	-694,341,000 JPY	11,572,000 JPY	738,116,000 JPY	-694,341,000 JPY	668,436,000 JPY	11,572,000 JPY	300,000,000 JPY	300,000,000 JPY	738,116,000 JPY	324,661,000 JPY	709,224,000 JPY	324,661,000 JPY	324,661,000 JPY	668,436,000 JPY	778,904,000 JPY	720,797,000 JPY
Changes during period
Issuance of new shares	—	—	—	—	—	538,384,000 JPY	—	—	—	—	—	—	538,384,000 JPY	—	269,192,000 JPY	269,192,000 JPY	—	—	—	—	—	—	269,192,000 JPY	—	—	—	—	538,384,000 JPY	—	269,192,000 JPY	—	—	—	538,384,000 JPY	—	—	—	269,192,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Profit (loss) attributable to owners of parent	—	—	—	—	—	424,290,000 JPY	—	—	—	—	—	—	424,290,000 JPY	—	—	—	—	—	—	—	—	—	—	424,290,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	127,126,000 JPY	—	—	—	—	—	—	127,126,000 JPY	—	—	—	127,126,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Disposal of treasury shares	—	—	—	—	—	—	-324,661,000 JPY	-340,084,000 JPY	664,746,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	-340,084,000 JPY	—	—	—	—	—	JPY	—	-324,661,000 JPY	—	—	—	JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Net changes in items other than shareholders' equity	JPY	—	—	—	6,201,000 JPY	6,201,000 JPY	—	—	—	—	6,201,000 JPY	—	JPY	—	—	JPY	—	—	—	—	—	—	—	JPY	—	—	—	—	—	—	—	—	—	—	—	JPY	—	JPY	—	—	22,000 JPY	22,000 JPY	—	—	—	—	5,997,000 JPY	—	5,974,000 JPY	—	—	—	5,974,000 JPY	—	—	—	—	—	—	—	—	—	—	22,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Total changes during period	JPY	—	—	JPY	6,201,000 JPY	968,761,000 JPY	-324,661,000 JPY	71,494,000 JPY	664,631,000 JPY	—	6,201,000 JPY	—	962,560,000 JPY	—	269,192,000 JPY	269,192,000 JPY	—	—	—	—	—	71,494,000 JPY	269,192,000 JPY	84,206,000 JPY	—	—	—	949,847,000 JPY	—	-55,469,000 JPY	—	—	—	949,847,000 JPY	—	664,631,000 JPY	—	-55,469,000 JPY	—	—	22,000 JPY	22,000 JPY	—	—	—	—	133,123,000 JPY	—	5,974,000 JPY	JPY	JPY	123,472,000 JPY	5,974,000 JPY	127,126,000 JPY	JPY	JPY	123,472,000 JPY	127,126,000 JPY	123,472,000 JPY	JPY	JPY	JPY	—	123,495,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—