v3.26.1
Selling, general and administrative expenses
 12 Months Ended
Mar. 31, 2026
Analysis of income and expense [abstract]  
Selling, general and administrative expenses Selling, general and administrative expenses
Selling, general and administrative expenses consist of the following:
For the fiscal year ended March 31,
(Unit： In millions)202420252026
Personnel expenses¥2,287 ¥2,684 ¥5,121 
Advertising and promotion expenses661 1,874 1,588 
Professional fees710 6,163 2,632 
Communication expenses769 786 1,282 
Subcontract expenses473 857 1,401 
Depreciation and amortization679 727 773 
Business management fee458 397 — 
Transaction related costs335 423 334 
Subcontract labor costs130 142 223 
Tax expenses116 100 426 
Others139 305 712 
Total¥6,757 ¥14,458 ¥14,492 
Employee benefit expenses are as follows:
For the fiscal year ended March 31,
(Unit： In millions)202420252026
Wages and salaries¥2,009 ¥2,271 ¥3,294 
Social security contributions244 302 498 
Share-based compensation— — 1,320 
Termination benefits1 39 282 
Other28 5 54 
Total¥2,282 ¥2,617 ¥5,448 
These expenses are included in “Selling, general and administrative expenses” in the consolidated statements of profit or loss and other comprehensive income, and in “Intangible assets” in the consolidated statements of financial position. Directly attributable costs associated with software development, including cost of employee benefits and consultant fee are capitalized, which were ¥261 million, ¥291 million and ¥327 million in the year ended March 31, 2024, 2025 and 2026, respectively.