Semi-Annual Balance Sheet
| Concept | As at 2023-09-30 | As at 2023-03-31 | 
|---|---|---|
| Semi-annual balance sheet | ||
| Balance sheet | ||
| Assets | ||
| Current assets | ||
| Cash and deposits | 
                                                883,497,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                879,046,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other | 
                                                4,315,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                2,117,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Current assets | 
                                                1,077,362,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,079,983,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Prepaid expenses | 
                                                34,909,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                41,558,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Non-current assets | ||
| Property, plant and equipment | ||
| Property, plant and equipment | 
                                                24,868,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                20,713,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Tools, furniture and fixtures | — | — | 
| Tools, furniture and fixtures, net | 
                                                16,625,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                12,663,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Intangible assets | ||
| Intangible assets | 
                                                50,360,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                72,521,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Software | 
                                                43,377,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                63,012,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other | 
                                                343,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                343,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Investments and other assets | ||
| Investment securities | 
                                                33,820,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                33,820,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Investments and other assets | 
                                                100,055,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                100,098,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Investments in capital | 
                                                25,000,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                25,000,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Deferred tax assets | 
                                                26,833,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                26,851,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other | 
                                                14,402,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                14,426,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Non-current assets | 
                                                175,285,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                193,332,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Deferred assets | ||
| Deferred assets | 
                                                3,299,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                4,713,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Share issuance costs | 
                                                3,299,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                4,713,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Assets | 
                                                1,255,947,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,278,029,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Liabilities | ||
| Current liabilities | ||
| Accounts payable - trade | 
                                                51,501,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                53,427,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Income taxes payable | 
                                                8,672,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                16,371,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other | 
                                                26,941,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                19,615,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Current liabilities | 
                                                285,820,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                271,137,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Accounts payable - other | 
                                                12,686,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                6,345,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Non-current liabilities | ||
| Non-current liabilities | 
                                                21,337,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                36,499,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Long-term borrowings | 
                                                17,570,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                32,750,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Asset retirement obligations | 
                                                3,767,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                3,749,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Liabilities | 
                                                307,157,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                307,637,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other liabilities | — | — | 
| Provision for bonuses | 
                                                19,000,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                18,600,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other liabilities | — | — | 
| Net assets | ||
| Share capital | 
                                                1,352,091,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,351,881,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Shareholders' equity | ||
| Capital surplus | ||
| Capital surplus | 
                                                191,581,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                191,371,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Retained earnings | ||
| Retained earnings | 
                                                -594,883,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                -572,861,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Shareholders' equity | 
                                                948,789,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                970,391,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Net assets | 
                                                948,789,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                970,391,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Liabilities and net assets | 
                                                1,255,947,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,278,029,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             |