| SELLING, GENERAL, AND ADMINISTRATIVE EXPENSES |
Note 8 — SELLING, GENERAL, AND ADMINISTRATIVE EXPENSES
The Company’s selling, general, and administrative expenses consisted of the following:
| Schedule of selling, general, and administrative expenses |
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For the Fiscal Years Ended |
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February 29,
2024 |
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February 28,
2025 |
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February 28,
2026 |
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February 28,
2026 |
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JPY |
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JPY |
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JPY |
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US$ |
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(In thousands) |
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| Salaries and welfare expenses |
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1,208,909 |
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1,980,084 |
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1,932,287 |
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12,382 |
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| Professional fee - non-offering related |
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472,452 |
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711,934 |
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524,873 |
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3,363 |
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| Non-income tax expenses |
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137,536 |
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156,924 |
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182,107 |
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1,167 |
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| Rental expenses |
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145,640 |
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451,725 |
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471,353 |
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3,021 |
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| Depreciation and amortization expenses |
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140,410 |
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251,340 |
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273,172 |
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1,751 |
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| Travel expenses |
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76,790 |
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133,921 |
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162,094 |
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1,039 |
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| Advertising expenses |
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48,364 |
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91,881 |
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163,742 |
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1,049 |
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| Others* |
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239,868 |
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393,646 |
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439,653 |
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2,817 |
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| Total |
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2,469,969 |
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4,171,455 |
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4,149,281 |
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26,589 |
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| * |
Others primarily consist of selling, general, and administrative expenses that are not individually material to the Company’s financial performance, including but not limited to entertainment fees, utilities, and administrative expenses. |
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