SHIFT GROUP

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
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