Concept As at
2018-02-28
As at
2017-08-31
Balance sheet
Balance sheet
Assets
Non-current assets
1,135,166,000 JPY
617,782,000 JPY
Property, plant and equipment
22,447,000 JPY
24,262,000 JPY
Intangible assets
979,322,000 JPY
542,541,000 JPY
Goodwill
677,228,000 JPY
276,263,000 JPY
Software
31,251,000 JPY
JPY
Trademark right
252,384,000 JPY
266,277,000 JPY
Investments and other assets
133,396,000 JPY
50,978,000 JPY
Long-term loans receivable
93,129,000 JPY
JPY
Other
49,598,000 JPY
50,978,000 JPY
Allowance for doubtful accounts
-218,024,000 JPY
-150,531,000 JPY
Other assets
Current assets
Cash and deposits
403,689,000 JPY
29,553,000 JPY
Accounts receivable - trade
193,341,000 JPY
304,201,000 JPY
Short-term loans receivable
30,156,000 JPY
JPY
Prepaid expenses
34,983,000 JPY
38,779,000 JPY
Merchandise and finished goods
1,522,000 JPY
JPY
Work in process
3,506,000 JPY
8,014,000 JPY
Allowance for doubtful accounts
-54,673,000 JPY
-30,835,000 JPY
Other
79,902,000 JPY
13,927,000 JPY
Current assets
692,429,000 JPY
363,642,000 JPY
Non-current assets
Property, plant and equipment
Intangible assets
Other intangible assets
Investments and other assets
Other assets
Assets
1,827,595,000 JPY
981,425,000 JPY
Other assets
Other assets
Liabilities
Current liabilities
Short-term borrowings
305,900,000 JPY
346,219,000 JPY
Accounts payable - trade
20,359,000 JPY
64,723,000 JPY
Accounts payable - other
86,438,000 JPY
146,316,000 JPY
Accrued expenses
36,611,000 JPY
50,748,000 JPY
Income taxes payable
14,738,000 JPY
9,306,000 JPY
Other
16,550,000 JPY
60,193,000 JPY
Current liabilities
480,598,000 JPY
677,509,000 JPY
Non-current liabilities
Non-current liabilities
15,412,000 JPY
15,200,000 JPY
Asset retirement obligations
15,412,000 JPY
15,200,000 JPY
Liabilities
496,011,000 JPY
692,709,000 JPY
Other liabilities
Other liabilities
Liabilities and net assets
Shareholders' equity
1,293,283,000 JPY
278,819,000 JPY
Share capital
1,323,217,000 JPY
828,413,000 JPY
Capital surplus
1,341,481,000 JPY
846,677,000 JPY
Retained earnings
-1,371,253,000 JPY
-1,396,109,000 JPY
Treasury shares
-161,000 JPY
-161,000 JPY
Valuation and translation adjustments
-721,000 JPY
JPY
Share acquisition rights
39,022,000 JPY
9,896,000 JPY
Net assets
1,331,584,000 JPY
288,715,000 JPY
Liabilities and net assets
1,827,595,000 JPY
981,425,000 JPY
Net assets
Shareholders' equity
Capital surplus
Retained earnings
Valuation and translation adjustments

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