Balance Sheet
| Concept |
As at 2023-11-30 |
As at 2023-05-31 |
|---|---|---|
| Balance sheet | ||
| Balance sheet | ||
| Assets | ||
| Current assets | ||
| Cash and deposits |
627,395,000
JPY
|
549,013,000
JPY
|
| Accounts receivable - trade |
131,894,000
JPY
|
202,415,000
JPY
|
| Prepaid expenses |
179,182,000
JPY
|
131,008,000
JPY
|
| Current assets |
938,951,000
JPY
|
882,545,000
JPY
|
| Other |
478,000
JPY
|
107,000
JPY
|
| Non-current assets |
210,382,000
JPY
|
153,757,000
JPY
|
| Property, plant and equipment |
16,594,000
JPY
|
17,744,000
JPY
|
| Accumulated depreciation |
-12,896,000
JPY
|
-11,081,000
JPY
|
| Intangible assets |
174,156,000
JPY
|
116,382,000
JPY
|
| Software |
165,882,000
JPY
|
108,435,000
JPY
|
| Investments and other assets |
19,631,000
JPY
|
19,631,000
JPY
|
| Deferred tax assets |
18,431,000
JPY
|
18,431,000
JPY
|
| Other assets | — | — |
| Non-current assets | ||
| Property, plant and equipment | ||
| Tools, furniture and fixtures |
10,357,000
JPY
|
9,692,000
JPY
|
| Intangible assets | ||
| Investments and other assets | ||
| Other assets | ||
| Assets |
1,149,333,000
JPY
|
1,036,302,000
JPY
|
| Other assets | — | — |
| Other assets | — | — |
| Liabilities | ||
| Current liabilities | ||
| Accounts payable - trade |
53,644,000
JPY
|
78,259,000
JPY
|
| Accounts payable - other |
11,914,000
JPY
|
22,317,000
JPY
|
| Current portion of long-term borrowings |
6,646,000
JPY
|
30,030,000
JPY
|
| Accrued expenses |
13,050,000
JPY
|
14,188,000
JPY
|
| Income taxes payable |
53,160,000
JPY
|
71,714,000
JPY
|
| Other |
1,855,000
JPY
|
1,436,000
JPY
|
| Contract liabilities |
465,200,000
JPY
|
494,127,000
JPY
|
| Current liabilities |
650,618,000
JPY
|
759,099,000
JPY
|
| Accrued consumption taxes |
18,478,000
JPY
|
21,478,000
JPY
|
| Provision for bonuses |
26,667,000
JPY
|
25,547,000
JPY
|
| Provisions | ||
| Non-current liabilities | ||
| Non-current liabilities |
4,550,000
JPY
|
4,550,000
JPY
|
| Asset retirement obligations |
4,550,000
JPY
|
4,550,000
JPY
|
| Liabilities |
655,168,000
JPY
|
763,649,000
JPY
|
| Other liabilities | — | — |
| Other liabilities | — | — |
| Liabilities and net assets | ||
| Shareholders' equity |
494,165,000
JPY
|
272,653,000
JPY
|
| Share capital |
91,089,000
JPY
|
32,476,000
JPY
|
| Capital surplus |
89,089,000
JPY
|
30,476,000
JPY
|
| Legal capital surplus |
89,089,000
JPY
|
30,476,000
JPY
|
| Retained earnings |
313,987,000
JPY
|
209,701,000
JPY
|
| Other retained earnings | — | — |
| Retained earnings brought forward |
313,987,000
JPY
|
209,701,000
JPY
|
| Net assets |
494,165,000
JPY
|
272,653,000
JPY
|
| Liabilities and net assets |
1,149,333,000
JPY
|
1,036,302,000
JPY
|
| Net assets | ||
| Shareholders' equity | ||
| Capital surplus | ||
| Retained earnings | ||
| Other retained earnings |