Operating Performance

Consolidated Statements of Income

(Millions of yen)

　　

	For the the six months ended February 28, 2023	For the the six months ended February 29, 2024
Net sales	40,343	52,305
Cost of sales	26,783	35,741
Gross profit	13,560	16,563
Selling, general and administrative expenses	8,477	11,878
Operating profit	5,082	4,685
Non-operating income
Interest income	0	0
Dividend income	63	66
Subsidy income	263	50
Other	10	59
Total non-operating income	337	176
Non-operating expenses
Interest expenses	7	16
Foreign exchange losses	2	2
Commission expenses	0	1
Office relocation expenses	－	5
Other	0	2
Total non-operating expenses	11	28
Ordinary profit	5,408	4,833
Extraordinary losses
Loss on valuation of investment securities	1,573	－
Total extraordinary losses	1,573	－
Profit before income taxes	3,834	4,833
Income taxes	1,490	1,788
Profit	2,344	3,044
Profit attributable to non-controlling interests	159	66
Profit attributable to owners of parent	2,185	2,977

Consolidated Statements of Comprehensive Income

(Millions of yen)

	For the the six months ended February 28, 2023	For the the six months ended February 29, 2024
Profit	2,344	3,044
Other comprehensive income
Valuation difference on available-for-sale securities	16	(185)
Foreign currency translation adjustment	(7)	(0)
Total other comprehensive income	9	(186)
Comprehensive income	2,353	2,857
(Breakdown)
Comprehensive income attributable to owners of parent	2,194	2,790
Comprehensive income attributable to non-controlling interests	158	66

Disclaimers

• This data may not be updated promptly, even in the event of revisions to financial results.
• Some indicators may be revised only on an annual basis due to changes in the format for disclosing financial results.

As the company first began preparing consolidated financial statements in the fiscal year ended August 31, 2013 (the 8th fiscal period), key management indicators and other trends for prior consolidated fiscal years are not indicated.
The company conducted a 1:100 stock split on January 11, 2011 and another 1:100 stock split on July 8, 2014. Per-share indicators have been retroactively adjusted to take these stock splits into account.