Semi-Annual Balance Sheet
| Concept |
As at 2023-11-30 |
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 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 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 |
As at 2021-05-31 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Semi-annual balance sheet | ||||||||||||||||||||||
| Balance sheet | ||||||||||||||||||||||
| Assets | ||||||||||||||||||||||
| Current assets | ||||||||||||||||||||||
| Allowance for doubtful accounts |
-1,765,000
JPY
|
-1,493,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
-403,000
JPY
|
— | — | — | — | — | — | — |
| Current assets |
398,294,000
JPY
|
340,859,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
211,544,000
JPY
|
— | — | — | — | — | — | — |
| Accounts receivable - other |
667,000
JPY
|
821,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
166,000
JPY
|
— | — | — | — | — | — | — |
| Prepaid expenses |
4,914,000
JPY
|
18,075,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
19,607,000
JPY
|
— | — | — | — | — | — | — |
| Non-current assets | ||||||||||||||||||||||
| Property, plant and equipment | ||||||||||||||||||||||
| Property, plant and equipment |
611,000
JPY
|
503,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
1,006,000
JPY
|
— | — | — | — | — | — | — |
| Tools, furniture and fixtures |
611,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Tools, furniture and fixtures, net | — |
503,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
1,006,000
JPY
|
— | — | — | — | — | — | — |
| Investments and other assets | ||||||||||||||||||||||
| Investments and other assets |
29,931,000
JPY
|
31,142,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
27,875,000
JPY
|
— | — | — | — | — | — | — |
| Deferred tax assets |
25,923,000
JPY
|
27,134,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
23,947,000
JPY
|
— | — | — | — | — | — | — |
| Other |
4,007,000
JPY
|
4,007,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
3,927,000
JPY
|
— | — | — | — | — | — | — |
| Non-current assets |
30,542,000
JPY
|
31,645,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
28,881,000
JPY
|
— | — | — | — | — | — | — |
| Assets |
428,837,000
JPY
|
372,505,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
240,426,000
JPY
|
— | — | — | — | — | — | — |
| Liabilities | ||||||||||||||||||||||
| Current liabilities | ||||||||||||||||||||||
| Income taxes payable |
31,515,000
JPY
|
41,274,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
10,895,000
JPY
|
— | — | — | — | — | — | — |
| Current liabilities |
90,050,000
JPY
|
105,344,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
99,365,000
JPY
|
— | — | — | — | — | — | — |
| Advances received |
3,923,000
JPY
|
2,795,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
1,836,000
JPY
|
— | — | — | — | — | — | — |
| Accounts payable - other |
25,662,000
JPY
|
25,866,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
19,703,000
JPY
|
— | — | — | — | — | — | — |
| Liabilities |
90,050,000
JPY
|
105,344,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
99,365,000
JPY
|
— | — | — | — | — | — | — |
| Other liabilities | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other liabilities | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Net assets | ||||||||||||||||||||||
| Share capital |
99,621,000
JPY
|
99,621,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
85,159,000
JPY
|
— | — | — | — | — | — | — |
| Shareholders' equity | ||||||||||||||||||||||
| Capital surplus | ||||||||||||||||||||||
| Legal capital surplus | — |
98,621,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
84,159,000
JPY
|
— | — | — | — | — | — | — |
| Capital surplus |
98,621,000
JPY
|
98,621,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
84,159,000
JPY
|
— | — | — | — | — | — | — |
| Retained earnings | ||||||||||||||||||||||
| Other retained earnings | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Retained earnings brought forward | — |
68,916,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
-28,258,000
JPY
|
— | — | — | — | — | — | — |
| Other retained earnings | ||||||||||||||||||||||
| Retained earnings |
140,542,000
JPY
|
68,916,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
-28,258,000
JPY
|
— | — | — | — | — | — | — |
| Shareholders' equity |
338,786,000
JPY
|
267,160,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
141,060,000
JPY
|
— | — | — | — | — | — | — |
| Net assets |
338,786,000
JPY
|
267,160,000
JPY
|
98,621,000
JPY
|
68,916,000
JPY
|
98,621,000
JPY
|
99,621,000
JPY
|
267,160,000
JPY
|
68,916,000
JPY
|
84,159,000
JPY
|
141,060,000
JPY
|
-28,258,000
JPY
|
84,159,000
JPY
|
-28,258,000
JPY
|
85,159,000
JPY
|
141,060,000
JPY
|
82,260,000
JPY
|
-76,728,000
JPY
|
79,994,000
JPY
|
-76,728,000
JPY
|
82,260,000
JPY
|
78,994,000
JPY
|
78,994,000
JPY
|
| Liabilities and net assets |
428,837,000
JPY
|
372,505,000
JPY
|
— | — | — | — | — | — | — | — | — | — | — | — |
240,426,000
JPY
|
— | — | — | — | — | — | — |