Consolidated Statements of Changes in Equity
(Millions of yen)
| Year Ended August 31, 2022 (September 1, 2021 to August 31, 2022) |
Year Ended August 31, 2023 (September 1, 2022 to August 31, 2023) |
|
|---|---|---|
| Shareholders’ equity | ||
| Share capital | ||
| Balance at beginning of period | 11 | 77 |
| Changes during period | ||
| Issuance of new shares | 124 | 1 |
| Capital reduction | (58) | (67) |
| Total changes during period | 65 | (66) |
| Balance at end of period | 77 | 11 |
| Capital surplus | ||
| Balance at beginning of period | 16,365 | 16,616 |
| Changes during period | ||
| Issuance of new shares | 124 | 1 |
| Increase by share exchanges | 280 | |
| Capital reduction | 58 | 67 |
| Disposal of treasury shares | 0 | |
| Change in ownership interest of parent due to transactions with non-controlling interests | (213) | (840) |
| Total changes during period | 250 | (771) |
| Balance at end of period | 16,616 | 15,844 |
| Retained earnings | ||
| Balance at beginning of period | 6,681 | 11,655 |
| Changes during period | ||
| Profit attributable to owners of parent | 4,974 | 6,245 |
| Total changes during period | 4,974 | 6,245 |
| Balance at end of period | 11,655 | 17,901 |
| Treasury shares | ||
| Balance at beginning of period | (972) | (2,963) |
| Changes during period | ||
| Purchase of treasury shares | (1,999) | (2,001) |
| Disposal of treasury shares | 8 | 16 |
| Total changes during period | (1,990) | (1,985) |
| Balance at end of period | (2,963) | (4,948) |
| Total shareholders’ equity | ||
| Balance at beginning of period | 22,086 | 25,386 |
| Changes during period | ||
| Issuance of new shares | 249 | 3 |
| Increase by share exchanges | 280 | – |
| Capital reduction | – | – |
| Profit attributable to owners of parent | 4,974 | 6,245 |
| Purchase of treasury shares | (1,999) | (2,001) |
| Disposal of treasury shares | 8 | 16 |
| Change in ownership interest of parent due to transactions with non-controlling interests | (213) | (840) |
| Total changes during period | 3,299 | 3,423 |
| Balance at end of period | 25,386 | 28,809 |
(Millions of yen)
| Year Ended August 31, 2022 (September 1, 2021 to August 31, 2022) |
Year Ended August 31, 2023 (September 1, 2022 to August 31, 2023) |
|
|---|---|---|
| Accumulated other comprehensive income | ||
| Valuation difference on available-for-sale securities | ||
| Balance at beginning of period | 303 | 174 |
| Changes during period | ||
| Net changes in items other than shareholders’ equity | (129) | (55) |
| Total changes during period | (129) | (55) |
| Balance at end of period | 174 | 118 |
| Foreign currency translation adjustment | ||
| Balance at beginning of period | 0 | 32 |
| Changes during period | ||
| Net changes in items other than shareholders’ equity | 33 | (2) |
| Total changes during period | 33 | (2) |
| Balance at end of period | 32 | 30 |
| Total accumulated other comprehensive income | ||
| Balance at beginning of period | 303 | 206 |
| Changes during period | ||
| Net changes in items other than shareholders’ equity | (96) | (57) |
| Total changes during period | (96) | (57) |
| Balance at end of period | 206 | 148 |
(Millions of yen)
| Year Ended August 31, 2022 (September 1, 2021 to August 31, 2022) |
Year Ended August 31, 2023 (September 1, 2022 to August 31, 2023) |
|
|---|---|---|
| Share award rights | ||
| Balance at beginning of period | – | 37 |
| Changes during period | ||
| Net changes in items other than shareholders’ equity | 37 | 102 |
| Total changes during period | 37 | 102 |
| Balance at end of period | 37 | 140 |
| Share acquisition rights | ||
| Balance at beginning of period | 7 | 16 |
| Changes during period | ||
| Net changes in items other than shareholders’ equity | 9 | 10 |
| Total changes during period | 9 | 10 |
| Balance at end of period | 16 | 27 |
| Non-controlling interests | ||
| Balance at beginning of period | 286 | 359 |
| Changes during period | ||
| Net changes in items other than shareholders’ equity | 72 | 92 |
| Total changes during period | 72 | 92 |
| Balance at end of period | 359 | 451 |
| Total net assets | ||
| Balance at beginning of period | 22,683 | 26,007 |
| Changes during period | ||
| Issuance of new shares | 249 | 3 |
| Increase by share exchanges | 280 | – |
| Capital reduction | – | – |
| Profit attributable to owners of parent | 4,974 | 6,245 |
| Purchase of treasury shares | (1,999) | (2,001) |
| Disposal of treasury shares | 8 | 16 |
| Change in ownership interest of parent due to transactions with non-controlling interests | (213) | (840) |
| Net changes in items other than shareholders’ equity | 23 | 148 |
| Total changes during period | 3,323 | 3,571 |
| Balance at end of period | 26,007 | 29,578 |