v3.26.1
Consolidated Statements of Financial Position
¥ in Thousands, $ in Thousands
Dec. 31, 2025
USD ($)
Dec. 31, 2025
JPY (¥)
Jun. 30, 2025
JPY (¥)
Current assets      
Cash and cash equivalents $ 774 ¥ 121,343 ¥ 13,348
Term deposit 1,800
Accounts receivable-third parties, net 6,986 1,095,397 1,014,513
Accounts receivable – related party, net 107
Net investment in sublease, current 1,771 277,629 172,233
Inventories, net 86 13,535 15,255
Other current assets, net 267 41,876 35,466
Total current assets 9,884 1,549,780 1,252,722
Non-current assets      
Property and equipment, net 6,360 997,299 989,408
Investments in an associate 106 16,650 16,902
Operating lease right-of-use assets 4,356 683,104 848,971
Finance lease right-of-use assets 94 14,777 17,855
Deferred tax assets, net 424 66,408 66,408
Net investment in sublease, non-current 378 59,207 111,513
Deferred offering costs 207,471
Other non-current assets 974 152,662 162,814
Financial assets at FVTPL 255 40,000
Total current assets 12,947 2,030,107 2,421,342
Total assets 22,831 3,579,887 3,674,064
Current liabilities      
Bank and other borrowings 802 125,806 116,150
Accounts payable 1,148 179,969 258,183
Accounts payable - related party 82 12,895 12,900
Other payables and accruals 1,113 174,568 305,196
Income tax payable 922 144,638 168,295
Contract liabilities 17 2,631 348
Amount due to related parties 26,629
Operating lease liabilities, current 2,181 341,955 374,687
Finance lease liabilities, current 31 4,929 5,276
Total current liabilities 6,296 987,391 1,267,664
Non-current liabilities      
Bank and other borrowings, non-current 4,688 734,898 766,691
Asset retirement obligation 386
Operating lease liabilities, non-current 3,740 586,383 737,903
Finance lease liabilities, non-current 69 10,860 13,237
Rental deposits 579 90,752 90,752
Other non-current liabilities 77 12,087 16,142
Total non-current liabilities 9,153 1,434,980 1,625,111
Total liabilities 15,449 2,422,371 2,892,775
Shareholders’ equity      
Ordinary shares (par value of US$0.00002 per share; 22,500,000,000 ordinary shares authorized, 48,750,000 ordinary shares issued and outstanding as of June 30, 2024 and December 31, 2024)* 1 161 157
Series A preferred shares (par value of US$0.00002 per share; 2,500,000,000 series A preferred shares authorized, 2,000,000 series A preferred shares issued and outstanding as of June 30, 2024 and 2025)* 6 6
Share subscription receivable (6) (6)
Merger reserve 5,692 892,571 459,207
Retained earnings 1,689 264,784 321,925
Total shareholders equity 7,382 1,157,516 781,289
Total liabilities and shareholders' equity $ 22,831 ¥ 3,579,887 ¥ 3,674,064