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 |