Semi-Annual Consolidated Statement Of Changes In Equity

Billing System Corporation - Filing #7346095

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	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	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	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	2023-01-01 to 2023-12-31	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	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	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	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	2022-01-01 to 2022-12-31	2022-01-01 to 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 consolidated statement of changes in equity
Statement of changes in equity
Net assets	—	112,488,000 JPY	—	JPY	JPY	—	JPY	—	49,570,000 JPY	—	—	1,237,988,000 JPY	—	1,328,097,000 JPY	—	933,839,000 JPY	—	—	2,156,407,000 JPY	83,900,000 JPY	83,900,000 JPY	-148,891,000 JPY	—	983,409,000 JPY	—	—	—	-148,891,000 JPY	2,613,584,000 JPY	—	—	—	1,237,988,000 JPY	2,501,095,000 JPY	JPY	—	83,900,000 JPY	—	2,156,407,000 JPY	—	-806,000 JPY	-806,000 JPY	-806,000 JPY	-148,891,000 JPY	-806,000 JPY	2,363,313,000 JPY	855,774,000 JPY	—	-148,891,000 JPY	—	—	—	—	43,281,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	1,237,988,000 JPY	—	1,237,988,000 JPY	812,493,000 JPY	100,194,000 JPY	2,263,924,000 JPY	2,027,965,000 JPY	83,900,000 JPY	83,900,000 JPY	83,900,000 JPY	2,028,771,000 JPY	1,090,927,000 JPY	—	—	-148,891,000 JPY	JPY	666,623,000 JPY	-148,891,000 JPY	1,839,620,000 JPY	36,991,000 JPY	1,237,988,000 JPY	1,237,988,000 JPY	629,631,000 JPY	JPY	91,471,000 JPY	2,003,777,000 JPY	83,900,000 JPY	83,900,000 JPY	83,900,000 JPY	1,839,620,000 JPY	830,779,000 JPY	2,095,249,000 JPY	JPY	JPY
Changes during period
Dividends of surplus	-4,125,000 JPY	—	—	—	—	—	—	-67,019,000 JPY	—	-62,894,000 JPY	—	—	—	—	-62,894,000 JPY	—	—	—	—	—	—	—	—	—	-62,894,000 JPY	—	-62,894,000 JPY	—	—	—	-62,894,000 JPY	—	—	—	—	-62,894,000 JPY	—	—	—	—	—	—	—	—	—	—	—	-67,019,000 JPY	—	-4,125,000 JPY	—	-62,894,000 JPY	—	—	-62,894,000 JPY	—	—	-62,894,000 JPY	—	—	-62,894,000 JPY	—	-62,894,000 JPY	—	—	—	—	-62,894,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Profit (loss) attributable to owners of parent	—	—	—	—	—	—	—	300,064,000 JPY	—	—	—	—	—	—	300,064,000 JPY	—	—	—	—	—	—	—	—	—	—	—	300,064,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	323,041,000 JPY	—	—	—	—	—	—	323,041,000 JPY	—	—	—	—	—	323,041,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Net changes in items other than shareholders' equity	16,419,000 JPY	—	806,000 JPY	—	—	806,000 JPY	—	17,225,000 JPY	—	—	—	—	806,000 JPY	—	—	—	—	—	—	—	—	—	806,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	806,000 JPY	—	—	—	—	—	—	—	—	—	—	—	12,041,000 JPY	—	12,847,000 JPY	—	—	-806,000 JPY	—	—	—	—	—	—	-806,000 JPY	—	—	—	—	—	—	—	-806,000 JPY	—	—	—	—	—	—	—	—	—	—	-806,000 JPY	-806,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Total changes during period	12,294,000 JPY	—	806,000 JPY	—	—	806,000 JPY	—	250,270,000 JPY	—	121,345,000 JPY	JPY	—	806,000 JPY	—	237,170,000 JPY	—	JPY	JPY	—	—	—	—	806,000 JPY	—	127,635,000 JPY	JPY	237,170,000 JPY	—	—	6,289,000 JPY	127,635,000 JPY	JPY	—	—	—	128,441,000 JPY	—	JPY	—	JPY	—	—	—	—	—	—	—	268,064,000 JPY	—	8,722,000 JPY	JPY	182,861,000 JPY	-806,000 JPY	—	260,147,000 JPY	JPY	JPY	189,150,000 JPY	JPY	-806,000 JPY	260,147,000 JPY	6,289,000 JPY	189,150,000 JPY	JPY	JPY	JPY	—	188,344,000 JPY	—	—	—	—	—	—	—	—	—	—	-806,000 JPY	-806,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—