Consolidated Statements of Changes in Net Assets
(Millions of yen)
| Fiscal year ended August 31, 2023 (From September 1, 2022 to August 31, 2023) |
Fiscal year ended August 31, 2024 (From September 1, 2023 to August 31, 2024) |
|
|---|---|---|
| Shareholders’ equity | ||
| Share capital | ||
| Balance at beginning of period | 77 | 11 |
| Changes during period | ||
| Issuance of new shares | 1 | 9 |
| Transfer from share capital to capital surplus | (67) | |
| Total changes during period | (66) | 9 |
| Balance at end of period | 11 | 21 |
| Capital surplus | ||
| Balance at beginning of period | 16,616 | 15,844 |
| Changes during period | ||
| Issuance of new shares | 1 | 9 |
| Increase by share exchanges | ||
| Transfer from share capital to capital surplus | 67 | |
| Disposal of treasury shares | 0 | |
| Change in ownership interest of parent due to transactions with non-controlling interests | (840) | |
| Total changes during period | (771) | 9 |
| Balance at end of period | 15,844 | 15,854 |
| Retained earnings | ||
| Balance at beginning of period | 11,655 | 17,901 |
| Changes during period | ||
| Profit attributable to owners of parent | 6,245 | 5,127 |
| Total changes during period | 6,245 | 5,127 |
| Balance at end of period | 17,901 | 23,029 |
| Treasury shares | ||
| Balance at beginning of period | (2,963) | (4,948) |
| Changes during period | ||
| Purchase of treasury shares | (2,001) | (2) |
| Disposal of treasury shares | 16 | 9 |
| Total changes during period | (1,985) | 7 |
| Balance at end of period | (4,948) | (4,940) |
| Total shareholders’ equity | ||
| Balance at beginning of period | 25,386 | 28,809 |
| Changes during period | ||
| Issuance of new shares | 3 | 19 |
| Transfer from share caital to capital surplus | － | － |
| Profit attributable to owners of parent | 6,245 | 5,127 |
| Purchase of treasury shares | (2,001) | (2) |
| Disposal of treasury shares | 16 | 9 |
| Change in ownership interest of parent due to transactions with non-controlling interests | (840) | － |
| Net changes in items other than shareholders’ equity | ||
| Total changes during period | 3,423 | 5,154 |
| Balance at end of period | 28,809 | 33,964 |
(Millions of yen)
| Fiscal year ended August 31, 2023 (From September 1, 2022 to August 31, 2023) |
Fiscal year ended August 31, 2024 (From September 1, 2023 to August 31, 2024) |
|
|---|---|---|
| Accumulated other comprehensive income | ||
| Valuation difference on available-for-sale securities | ||
| Balance at beginning of period | 174 | 118 |
| Changes during period | ||
| Net changes in items other than shareholders’ equity | (55) | (422) |
| Total changes during period | (55) | (422) |
| Balance at end of period | 118 | (304) |
| Foreign currency translation adjustment | ||
| Balance at beginning of period | 32 | 30 |
| Changes during period | ||
| Net changes in items other than shareholders’ equity | (2) | (5) |
| Total changes during period | (2) | (5) |
| Balance at end of period | 30 | 24 |
| Total accumulated other comprehensive income | ||
| Balance at beginning of period | 206 | 148 |
| Changes during period | ||
| Net changes in items other than shareholders’ equity | (57) | (428) |
| Total changes during period | (57) | (428) |
| Balance at end of period | 148 | (279) |
(Millions of yen)
| Fiscal year ended August 31, 2023 (From September 1, 2022 to August 31, 2023) |
Fiscal year ended August 31, 2024 (From September 1, 2023 to August 31, 2024) |
|
|---|---|---|
| Share award rights | ||
| Balance at beginning of period | 37 | 140 |
| Changes during period | ||
| Net changes in items other than shareholders’ equity | 102 | 188 |
| Total changes during period | 102 | 188 |
| Balance at end of period | 140 | 328 |
| Share acquisition rights | ||
| Balance at beginning of period | 16 | 27 |
| Changes during period | ||
| Net changes in items other than shareholders’ equity | 10 | (1) |
| Total changes during period | 10 | (1) |
| Balance at end of period | 27 | 25 |
| Non-controlling interests | ||
| Balance at beginning of period | 359 | 451 |
| Changes during period | ||
| Net changes in items other than shareholders’ equity | 92 | 31 |
| Total changes during period | 92 | 31 |
| Balance at end of period | 451 | 482 |
| Total net assets | ||
| Balance at beginning of period | 26,007 | 29,578 |
| Changes during period | ||
| Issuance of new shares | 3 | 19 |
| Transfer from share capital to capital surplus | － | － |
| Profit attributable to owners of parent | 6,245 | 5,127 |
| Purchase of treasury shares | (2,001) | (2) |
| Disposal of treasury shares | 16 | 9 |
| Change in ownership interest of parent due to transactions with non-controlling interests | (840) | － |
| Net changes in items other than shareholders’ equity | 148 | (210) |
| Total changes during period | 3,571 | 4,943 |
| Balance at end of period | 29,578 | 34,522 |