Consolidated Statement of Changes in Equity
(Thousands of yen)
| Year Ended August 31, 2020 (September 1, 2019 to August 31, 2020) |
Year Ended August 31, 2021 (September 1, 2020 to August 31, 2021) |
|
|---|---|---|
| Shareholders’ equity | ||
| Share capital | ||
| Balance at beginning of period | 3,268,039 | 63,367 |
| Changes during period | ||
| Issuance of new shares | 121,210 | 4,906,040 |
| Capital reduction | -3,325,881 | -4,957,807 |
| Net changes in items other than shareholders’ equity | -3,204,671 | -51,767 |
| Balance at end of period | 63,367 | 11,600 |
| Capital surplus | ||
| Balance at beginning of period | 3,222,851 | 6,501,820 |
| Changes during period | ||
| Issuance of new shares | 121,210 | 4,906,040 |
| Capital reduction | 3,325,881 | 4,957,807 |
| Purchase of shares of consolidated subsidiaries | -168,122 | – |
| Total changes during period | 3,278,968 | 9,863,847 |
| Balance at end of period | 6,501,820 | 16,365,668 |
| Retained earnings | ||
| Balance at beginning of period | 2,214,450 | 3,863,142 |
| Changes during period | ||
| Profit attributable to owners of parent | 1,648,692 | 2,818,609 |
| Total changes during period | 1,648,692 | 2,818,609 |
| Balance at end of period | 3,863,142 | 6,681,752 |
| Treasury shares | ||
| Balance at beginning of period | -50,636 | -41,269 |
| Changes during period | ||
| Purchase of treasury shares | -555 | -930,967 |
| Disposal of treasury shares | 9,921 | – |
| Total changes during period | 9,366 | -930,967 |
| Balance at end of period | -41,269 | -972,237 |
| Total shareholders’ equity | ||
| Balance at beginning of period | 8,654,704 | 10,387,060 |
| Changes during period | ||
| Issuance of new shares | 242,420 | 9,812,080 |
| Capital reduction | – | – |
| Profit attributable to owners of parent | 1,648,692 | 2,818,609 |
| Purchase of treasury shares | -555 | -930,967 |
| Disposal of treasury shares | 9,921 | – |
| Purchase of shares of consolidated subsidiaries | -168,122 | – |
| Total changes during period | 1,732,356 | 11,699,722 |
| Balance at end of period | 10,387,060 | 22,086,783 |
| Year Ended August 31, 2020 (September 1, 2019 to August 31, 2020) |
Year Ended August 31, 2021 (September 1, 2020 to August 31, 2021) |
|
|---|---|---|
| Accumulated other comprehensive income | ||
| Valuation difference on available-for-sale securities | ||
| Balance at beginning of period | – | 133,842 |
| Changes during period | ||
| Net changes in items other than shareholders’ equity | 133,842 | 170,070 |
| Total changes during period | 133,842 | 170,070 |
| Balance at end of period | 133,842 | 303,912 |
| Foreign currency translation adjustment | ||
| Balance at beginning of period | -9,283 | -9,098 |
| Changes during period | ||
| Net changes in items other than shareholders’ equity | 185 | 8,300 |
| Total changes during period | 185 | 8,300 |
| Balance at end of period | -9,098 | -798 |
| Total accumulated other comprehensive income | ||
| Balance at beginning of period | -9,283 | 124,743 |
| Changes during period | ||
| Net changes in items other than shareholders’ equity | 134,027 | 178,370 |
| Total changes during period | 134,027 | 178,370 |
| Balance at end of period | 124,743 | 303,114 |
| Year Ended August 31, 2020 (September 1, 2019 to August 31, 2020) |
Year Ended August 31, 2021 (September 1, 2020 to August 31, 2021) |
|
|---|---|---|
| Share acquisition rights | ||
| Balance at beginning of period | 1,842 | 757 |
| Changes during period | ||
| Net changes in items other than shareholders’ equity | -1,085 | 6,353 |
| Total changes during period | -1,085 | 6,353 |
| Balance at end of period | 757 | 7,110 |
| Non-controlling interests | ||
| Balance at beginning of period | 290,790 | 268,932 |
| Changes during period | ||
| Net changes in items other than shareholders’ equity | -21,857 | 17,926 |
| Total changes during period | -21,857 | 17,926 |
| Balance at end of period | 268,932 | 286,859 |
| Total net assets | ||
| Balance at beginning of period | 8,938,053 | 10,781,494 |
| Changes during period | ||
| Issuance of new shares | 242,420 | 9,812,080 |
| Capital reduction | – | – |
| Profit attributable to owners of parent | 1,648,692 | 2,818,609 |
| Purchase of treasury shares | -555 | -930,967 |
| Disposal of treasury shares | 9,921 | – |
| Purchase of shares of consolidated subsidiaries | -168,122 | – |
| Net changes in items other than shareholders’ equity | 111,084 | 202,651 |
| Total changes during period | 1,843,440 | 11,902,373 |
| Balance at end of period | 10,781,494 | 22,683,868 |