Consolidated Statement of Changes in Equity
(Thousands of yen)
| Year Ended August 31, 2021 (September 1, 2020 to August 31, 2021) |
Year Ended August 31, 2022 (September 1, 2021 to August 31, 2022) |
|
|---|---|---|
| Shareholders’ equity | ||
| Share capital | ||
| Balance at beginning of period | 63,367 | 11,600 |
| Changes during period | ||
| Issuance of new shares | 4,906,040 | 124,876 |
| Capital reduction | -4,957,807 | -58,932 |
| Total changes during period | -51,767 | 65,943 |
| Balance at end of period | 11,600 | 77,543 |
| Capital surplus | ||
| Balance at beginning of period | 6,501,820 | 16,365,668 |
| Changes during period | ||
| Issuance of new shares | 4,906,040 | 124,876 |
| Increase by share exchanges | 280,562 | |
| Capital reduction | 4,957,807 | 58,932 |
| Change in ownership interest of parent due to transactions with non-controlling interests | – | -213887 |
| Total changes during period | 9,863,847 | 250,483 |
| Balance at end of period | 16,365,668 | 16,616,151 |
| Retained earnings | ||
| Balance at beginning of period | 3,863,142 | 6,681,752 |
| Changes during period | ||
| Profit attributable to owners of parent | 2,818,609 | 4,974,219 |
| Total changes during period | 2,818,609 | 4,974,219 |
| Balance at end of period | 6,681,752 | 11,655,971 |
| Treasury shares | ||
| Balance at beginning of period | -41,269 | -972,237 |
| Changes during period | ||
| Purchase of treasury shares | -930,967 | -1,999,618 |
| Disposal of treasury shares | – | 8,852 |
| Total changes during period | -930,967 | -1,990,765 |
| Balance at end of period | -972,237 | -2,963,002 |
| Total shareholders’ equity | ||
| Balance at beginning of period | 10,387,060 | 22,086,783 |
| Changes during period | ||
| Issuance of new shares | 9,812,080 | 249,752 |
| Increase by share exchanges | 280,562 | |
| Capital reduction | – | – |
| Profit attributable to owners of parent | 2,818,609 | 4,974,219 |
| Purchase of treasury shares | -930,967 | -1,999,618 |
| Disposal of treasury shares | – | 8852 |
| Change in ownership interest of parent due to transactions with non-controlling interests | -213887 | |
| Total changes during period | 11,699,722 | 3,299,881 |
| Balance at end of period | 22,086,783 | 25,386,664 |
| Year Ended August 31, 2021 (September 1, 2020 to August 31, 2021) |
Year Ended August 31, 2022 (September 1, 2021 to August 31, 2022) |
|
|---|---|---|
| Accumulated other comprehensive income | ||
| Valuation difference on available-for-sale securities | ||
| Balance at beginning of period | 133,842 | 303,912 |
| Changes during period | ||
| Net changes in items other than shareholders’ equity | 170,070 | -129,869 |
| Total changes during period | 170,070 | -129,869 |
| Balance at end of period | 303,912 | 174,043 |
| Foreign currency translation adjustment | ||
| Balance at beginning of period | -9,098 | -798 |
| Changes during period | ||
| Net changes in items other than shareholders’ equity | 8,300 | 33,126 |
| Total changes during period | 8,300 | 33,126 |
| Balance at end of period | -798 | 32,328 |
| Total accumulated other comprehensive income | ||
| Balance at beginning of period | 124,743 | 303,114 |
| Changes during period | ||
| Net changes in items other than shareholders’ equity | 178,370 | -96,742 |
| Total changes during period | 178,370 | -96,742 |
| Balance at end of period | 303,114 | 206,372 |
| Year Ended August 31, 2021 (September 1, 2020 to August 31, 2021) |
Year Ended August 31, 2022 (September 1, 2021 to August 31, 2022) |
|
|---|---|---|
| Share acquisition rights | ||
| Balance at beginning of period | – | – |
| Changes during period | – | |
| Net changes in items other than shareholders’ equity | – | 37,716 |
| Total changes during period | – | 37,716 |
| Balance at end of period | – | 37,716 |
| Share acquisition rights | – | |
| Balance at beginning of period | 757 | 7,110 |
| Changes during period | ||
| Net changes in items other than shareholders’ equity | 6,353 | 9,764 |
| Total changes during period | 6,353 | 9,764 |
| Balance at end of period | 7,110 | 16,875 |
| Non-controlling interests | ||
| Balance at beginning of period | 268,932 | 286,859 |
| Changes during period | ||
| Net changes in items other than shareholders’ equity | 17,926 | 72,578 |
| Total changes during period | 17,926 | 72,578 |
| Balance at end of period | 286,859 | 359,437 |
| Total net assets | ||
| Balance at beginning of period | 10,781,494 | 22,683,868 |
| Changes during period | ||
| Issuance of new shares | 9,812,080 | 249,752 |
| Increase by share exchanges | 280,562 | |
| Capital reduction | – | – |
| Profit attributable to owners of parent | 2,818,609 | 4,974,219 |
| Purchase of treasury shares | -930,967 | -1,999,618 |
| Disposal of treasury shares | – | 8,852 |
| Change in ownership interest of parent due to transactions with non-controlling interests | -213887 | |
| Net changes in items other than shareholders’ equity | 202,651 | 23,316 |
| Total changes during period | 11,902,373 | 3,323,197 |
| Balance at end of period | 22,683,868 | 26,007,065 |