Consolidated Statements of Changes in Net Assets
(Millions of yen)
| Fiscal year ended August 31, 2024 (From September 1, 2023 to August 31, 2024) |
Fiscal year ended August 31, 2025 (From September 1, 2024 to August 31, 2025) |
|
|---|---|---|
| Shareholders’ equity | ||
| Share capital | ||
| Balance at beginning of period | 11 | 21 |
| Changes during period | ||
| Issuance of new shares | 9 | |
| Profit attributable to owners of parent | ||
| Purchase of treasury shares | ||
| Disposal of treasury shares | ||
| Gain on disposal of treasury shares | ||
| Change in ownership interest of parent due to transactions with non-controlling interests | ||
| Net changes in items other than shareholders’ equity | ||
| Total changes during period | 9 | － |
| Balance at end of period | 21 | 21 |
| Capital surplus | ||
| Balance at beginning of period | 15,844 | 15,854 |
| Changes during period | ||
| Issuance of new shares | 9 | |
| Profit attributable to owners of parent | ||
| Purchase of treasury shares | ||
| Disposal of treasury shares | ||
| Gain on disposal of treasury shares | 58 | |
| Change in ownership interest of parent due to transactions with non-controlling interests | (1,547) | |
| Net changes in items other than shareholders’ equity | ||
| Total changes during period | 9 | (1,488) |
| Balance at end of period | 15,854 | 14,365 |
| Retained earnings | ||
| Balance at beginning of period | 17,901 | 23,029 |
| Changes during period | ||
| Issuance of new shares | ||
| Profit attributable to owners of parent | 5,127 | 8,935 |
| Purchase of treasury shares | ||
| Disposal of treasury shares | ||
| Gain on disposal of treasury shares | ||
| Change in ownership interest of parent due to transactions with non-controlling interests | ||
| Net changes in items other than shareholders’ equity | ||
| Total changes during period | 5,127 | 8,935 |
| Balance at end of period | 23,029 | 31,964 |
| Treasury shares | ||
| Balance at beginning of period | (4,948) | (4,940) |
| Changes during period | ||
| Issuance of new shares | ||
| Profit attributable to owners of parent | ||
| Purchase of treasury shares | (2) | (999) |
| Disposal of treasury shares | 9 | 106 |
| Gain on disposal of treasury shares | ||
| Change in ownership interest of parent due to transactions with non-controlling interests | ||
| Net changes in items other than shareholders’ equity | ||
| Total changes during period | 7 | (893) |
| Balance at end of period | (4,940) | (5,834) |
| Total shareholders’ equity | ||
| Balance at beginning of period | 28,809 | 33,964 |
| Changes during period | ||
| Issuance of new shares | 19 | － |
| Profit attributable to owners of parent | 5,127 | 8,935 |
| Purchase of treasury shares | (2) | (999) |
| Disposal of treasury shares | 9 | 106 |
| Gain on disposal of treasury shares | － | 58 |
| Change in ownership interest of parent due to transactions with non-controlling interests | － | (1,547) |
| Net changes in items other than shareholders’ equity | ||
| Total changes during period | 5,154 | 6,552 |
| Balance at end of period | 33,964 | 40,516 |
(Millions of yen)
| Fiscal year ended August 31, 2024 (From September 1, 2023 to August 31, 2024) |
Fiscal year ended August 31, 2025 (From September 1, 2024 to August 31, 2025) |
|
|---|---|---|
| Accumulated other comprehensive income | ||
| Valuation difference on available-for-sale securities | ||
| Balance at beginning of period | 118 | (304) |
| Changes during period | ||
| Issuance of new shares | ||
| Profit attributable to owners of parent | ||
| Purchase of treasury shares | ||
| Disposal of treasury shares | ||
| Gain on disposal of treasury shares | ||
| Change in ownership interest of parent due to transactions with non-controlling interests | ||
| Net changes in items other than shareholders’ equity | (422) | 375 |
| Total changes during period | (422) | 375 |
| Balance at end of period | (304) | 71 |
| Foreign currency translation adjustment | ||
| Balance at beginning of period | 30 | 24 |
| Changes during period | ||
| Issuance of new shares | ||
| Profit attributable to owners of parent | ||
| Purchase of treasury shares | ||
| Disposal of treasury shares | ||
| Gain on disposal of treasury shares | ||
| Change in ownership interest of parent due to transactions with non-controlling interests | ||
| Net changes in items other than shareholders’ equity | (5) | (13) |
| Total changes during period | (5) | (13) |
| Balance at end of period | 24 | 10 |
| Total accumulated other comprehensive income | ||
| Balance at beginning of period | 148 | (279) |
| Changes during period | ||
| Issuance of new shares | ||
| Profit attributable to owners of parent | ||
| Purchase of treasury shares | ||
| Disposal of treasury shares | ||
| Gain on disposal of treasury shares | ||
| Change in ownership interest of parent due to transactions with non-controlling interests | ||
| Net changes in items other than shareholders’ equity | (428) | 361 |
| Total changes during period | (428) | 361 |
| Balance at end of period | (279) | 81 |
(Millions of yen)
| Fiscal year ended August 31, 2024 (From September 1, 2023 to August 31, 2024) |
Fiscal year ended August 31, 2025 (From September 1, 2024 to August 31, 2025) |
|
|---|---|---|
| Share award rights | ||
| Balance at beginning of period | 140 | 328 |
| Changes during period | ||
| Issuance of new shares | ||
| Profit attributable to owners of parent | ||
| Purchase of treasury shares | ||
| Disposal of treasury shares | ||
| Gain on disposal of treasury shares | ||
| Change in ownership interest of parent due to transactions with non-controlling interests | ||
| Net changes in items other than shareholders’ equity | 188 | 84 |
| Total changes during period | 188 | 84 |
| Balance at end of period | 328 | 413 |
| Share acquisition rights | ||
| Balance at beginning of period | 27 | 25 |
| Changes during period | ||
| Issuance of new shares | ||
| Profit attributable to owners of parent | ||
| Purchase of treasury shares | ||
| Disposal of treasury shares | ||
| Gain on disposal of treasury shares | ||
| Change in ownership interest of parent due to transactions with non-controlling interests | ||
| Net changes in items other than shareholders’ equity | (1) | － |
| Total changes during period | (1) | － |
| Balance at end of period | 25 | 25 |
| Non-controlling interests | ||
| Balance at beginning of period | 451 | 482 |
| Changes during period | ||
| Issuance of new shares | ||
| Profit attributable to owners of parent | ||
| Purchase of treasury shares | ||
| Disposal of treasury shares | ||
| Gain on disposal of treasury shares | ||
| Change in ownership interest of parent due to transactions with non-controlling interests | ||
| Net changes in items other than shareholders’ equity | 31 | (482) |
| Total changes during period | 31 | (482) |
| Balance at end of period | 482 | － |
| Total net assets | ||
| Balance at beginning of period | 29,578 | 34,522 |
| Changes during period | ||
| Issuance of new shares | 19 | － |
| Profit attributable to owners of parent | 5,127 | 8,935 |
| Purchase of treasury shares | (2) | (999) |
| Disposal of treasury shares | 9 | 106 |
| Gain on disposal of treasury shares | － | 58 |
| Change in ownership interest of parent due to transactions with non-controlling interests | － | (1,547) |
| Net changes in items other than shareholders’ equity | (210) | (37) |
| Total changes during period | 4,943 | 6,515 |
| Balance at end of period | 34,522 | 41,037 |