Semi-Annual Statement Of Changes In Equity

Japan Business Systems, Inc. - Filing #7359255

Concept	2022-10-01 to 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	As at 2023-09-30	As at 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	As at 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	2022-10-01 to 2023-09-30	2022-10-01 to 2023-09-30	2022-10-01 to 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	2022-10-01 to 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	As at 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	2021-10-01 to 2022-09-30	As at 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	As at 2022-09-30	As at 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	As at 2022-09-30	2021-10-01 to 2022-09-30	As at 2022-09-30	2021-10-01 to 2022-09-30	As at 2022-09-30	2021-10-01 to 2022-09-30	As at 2022-09-30	As at 2022-09-30	2021-10-01 to 2022-09-30	As at 2022-09-30	As at 2022-09-30	2021-10-01 to 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	2021-10-01 to 2022-09-30	As at 2022-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30
Semi-annual statement of changes in equity
Statement of changes in equity
Net assets	—	—	539,000,000 JPY	12,906,000,000 JPY	241,000,000 JPY	22,221,000,000 JPY	—	-298,000,000 JPY	13,111,000,000 JPY	—	241,000,000 JPY	—	-298,000,000 JPY	—	241,000,000 JPY	0 JPY	22,243,000,000 JPY	—	1,108,000,000 JPY	—	—	—	—	—	8,648,000,000 JPY	22,001,000,000 JPY	—	—	5,000,000 JPY	—	—	—	539,000,000 JPY	—	—	7,540,000,000 JPY	21,979,000,000 JPY	—	241,000,000 JPY	—	8,648,000,000 JPY	13,089,000,000 JPY	0 JPY	—	—	200,000,000 JPY	—	200,000,000 JPY	—	—	—	—	10,736,000,000 JPY	7,425,000,000 JPY	—	—	—	1,108,000,000 JPY	—	10,942,000,000 JPY	—	0 JPY	—	539,000,000 JPY	19,713,000,000 JPY	—	8,533,000,000 JPY	19,642,000,000 JPY	—	19,713,000,000 JPY	-373,000,000 JPY	539,000,000 JPY	71,000,000 JPY	-373,000,000 JPY	10,942,000,000 JPY	71,000,000 JPY	19,642,000,000 JPY	71,000,000 JPY	8,533,000,000 JPY	5,000,000 JPY	71,000,000 JPY	—	0 JPY	5,000,000 JPY	80,000,000 JPY	8,500,000,000 JPY	-1,479,000,000 JPY	8,294,000,000 JPY	4,588,000,000 JPY	539,000,000 JPY	80,000,000 JPY	0 JPY	13,338,000,000 JPY	1,108,000,000 JPY	5,697,000,000 JPY	13,258,000,000 JPY	200,000,000 JPY
Cumulative effects of changes in accounting policies	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	186,000,000 JPY	—	186,000,000 JPY	—	—	—	—	186,000,000 JPY	—	—	186,000,000 JPY	—
Restated balance	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	5,000,000 JPY	80,000,000 JPY	8,686,000,000 JPY	-1,479,000,000 JPY	8,481,000,000 JPY	4,588,000,000 JPY	539,000,000 JPY	80,000,000 JPY	0 JPY	13,525,000,000 JPY	1,108,000,000 JPY	5,697,000,000 JPY	13,444,000,000 JPY	200,000,000 JPY
Changes during period
Dividends of surplus	—	-1,352,000,000 JPY	—	—	—	—	—	—	—	-1,352,000,000 JPY	—	—	—	-1,352,000,000 JPY	—	—	—	-1,352,000,000 JPY	—	—	JPY	—	-1,352,000,000 JPY	-1,352,000,000 JPY	—	—	JPY	—	—	—	—	—	—	-1,352,000,000 JPY	—	—	—	—	—	—	—	—	—	JPY	—	—	—	—	—	-392,000,000 JPY	—	JPY	—	—	—	—	-392,000,000 JPY	—	—	—	-392,000,000 JPY	—	-392,000,000 JPY	—	—	JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Profit (loss)	—	3,522,000,000 JPY	—	—	—	—	—	—	—	3,350,000,000 JPY	—	—	—	—	—	—	—	3,522,000,000 JPY	—	—	JPY	—	3,522,000,000 JPY	3,522,000,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	JPY	—	—	—	—	—	2,647,000,000 JPY	—	JPY	—	—	—	—	2,647,000,000 JPY	—	—	—	2,647,000,000 JPY	—	2,647,000,000 JPY	—	—	JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Disposal of treasury shares	—	190,000,000 JPY	—	—	—	—	—	—	—	190,000,000 JPY	—	—	—	190,000,000 JPY	—	—	—	—	—	—	114,000,000 JPY	75,000,000 JPY	JPY	190,000,000 JPY	—	—	JPY	114,000,000 JPY	—	—	—	—	—	—	—	—	—	114,000,000 JPY	—	75,000,000 JPY	—	—	—	JPY	—	—	—	—	3,343,000,000 JPY	—	598,000,000 JPY	JPY	—	—	—	—	JPY	—	—	—	3,942,000,000 JPY	—	3,942,000,000 JPY	—	—	3,343,000,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Net changes in items other than shareholders' equity	—	170,000,000 JPY	—	—	—	—	—	—	—	170,000,000 JPY	—	—	—	JPY	—	—	—	—	—	—	JPY	—	JPY	JPY	—	—	170,000,000 JPY	—	—	—	170,000,000 JPY	—	—	—	170,000,000 JPY	—	—	—	—	—	—	—	—	170,000,000 JPY	—	—	—	—	—	—	—	-9,000,000 JPY	—	—	—	-9,000,000 JPY	JPY	—	—	—	-9,000,000 JPY	—	JPY	—	—	JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Total changes during period	JPY	2,529,000,000 JPY	—	—	—	—	JPY	—	—	2,507,000,000 JPY	—	0 JPY	—	2,337,000,000 JPY	—	—	—	2,169,000,000 JPY	—	JPY	114,000,000 JPY	75,000,000 JPY	2,169,000,000 JPY	2,359,000,000 JPY	—	—	170,000,000 JPY	114,000,000 JPY	—	JPY	170,000,000 JPY	JPY	—	2,147,000,000 JPY	170,000,000 JPY	—	—	114,000,000 JPY	—	75,000,000 JPY	—	—	—	170,000,000 JPY	0 JPY	—	JPY	—	2,836,000,000 JPY	2,255,000,000 JPY	1,105,000,000 JPY	-9,000,000 JPY	—	—	JPY	-9,000,000 JPY	2,255,000,000 JPY	—	JPY	—	6,188,000,000 JPY	—	6,197,000,000 JPY	—	—	2,836,000,000 JPY	—	—	JPY	—	—	—	—	—	—	—	—	—	—	—	—	JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—