Consolidated Balance Sheet

FY 2023 – Consolidated Balance Sheet

(Million yen)

	FY2022 (as of December 31, 2022)	FY2023 (as of December 31, 2023)
ASSETS
Current assets
Cash and deposits	20,626	14,468
Notes and accounts receivable-trade	8,986	8,416
Merchandise	30	43
Supplies	20	30
Other	356	1,943
Allowance for doubtful accounts	(50)	(52)
Total current assets	29,967	24,849
Non-current assets
Property, plant and equipment
Buildings and structures	682	1,965
Accumulated depreciation and impairment	(413)	(1,254)
Buildings and structures, net	269	712
Machinery, equipment and vehicles	8	8
Accumulated depreciation and impairment	(6)	(7)
Machinery, equipment and vehicles, net	1	1
Tools, furniture and fixtures	805	1,078
Accumulated depreciation and impairment	(645)	(894)
Tools, furniture and fixtures, net	160	184
Land	184	1,145
Construction in progress	3	–
Total property, plant and equipment	617	2,042
Intangible assets
Software	373	448
Goodwill	1,305	5,829
Trademark right	0	1,650
Other	22	22
Total intangible assets	1,699	7,950
Investments and other assets
Investment securities	2,111	2,324
Guarantee deposits	576	1,192
Deferred tax assets	551	477
Other	89	156
Allowance for doubtful accounts	(7)	(12)
Total investments and other assets	3,321	4,137
Total non-current assets	5,637	14,128

Total assets

35,604

38,977

(Million yen)

	FY2022 (as of December 31, 2022)	FY2023 (as of December 31, 2023)
LIABILITIES
Current liabilities
Notes and accounts payable-trade	52	537
Short-term borrowings	1,000	1,000
Accounts payable-other	1,860	1,751
Accrued expenses	1,874	1,876
Income taxes payable	1,710	1,250
Accrued consumption taxes	2,163	1,361
Provision for bonuses	286	177
Other	715	1,842
Total current liabilities	9,659	9,793
Non-current liabilities
Retirement benefit liability	816	893
Asset retirement obligations	111	405
Deferred tax liabilities	60	620
Other	30	481
Total non-current liabilities	1,017	2,399
Total liabilities	10,676	12,192
NET ASSETS
Shareholders’ equity
Share capital	2,780	2,780
Capital surplus	2,006	2,006
Retained earnings	21,286	24,868
Treasury shares	(2,664)	(4,647)
Total shareholders’ equity	23,409	25,007
Accumulated other comprehensive income
Valuation difference on available-for-sale securities	149	140
Foreign currency translation adjustment	174	253
Total accumulated other comprehensive income	323	394
Share acquisition rights	152	204
Non-controlling interests	1,044	1,181

Total net assets	24,928	26,785
Total liabilities and net assets	35,604	38,977