| OPERATING LEASE |
Operating
lease right-of-use assets
The
following table provides a reconciliation of the carrying amounts of operating lease right-of-use assets for the years ended June 30,
2025 and 2026:
SCHEDULE OF OPERATING LEASE RIGHT OF USE ASSETS
| | |
2025 | | |
2026 | | |
2026 | |
| | |
As of June 30, | |
| | |
2025 | | |
2026 | | |
2026 | |
| | |
JPY’000 | | |
JPY’000 | | |
US$’000 | |
| Carrying value at the beginning of the year | |
| 1,135,699 | | |
| 848,971 | | |
| 5,221 | |
| Operating lease right-of-use assets, beginning balance | |
| 1,135,699 | | |
| 848,971 | | |
| 5,221 | |
| Addition | |
| 705,375 | | |
| 311,190 | | |
| 1,913 | |
| Transfer to sub-leasing | |
| (191,963 | ) | |
| (178,288 | ) | |
| (1,096 | ) |
| Depreciation expense of right-of-use assets | |
| (150,145 | ) | |
| (190,792 | ) | |
| (1,173 | ) |
| Modification | |
| (649,995 | ) | |
| (19,467 | ) | |
| (120 | ) |
| Carrying value at the end of the year | |
| 848,971 | | |
| 771,614 | | |
| 4,745 | |
| Operating lease right-of-use assets, ending balance | |
| 848,971 | | |
| 771,614 | | |
| 4,745 | |
TRYHARD
HOLDINGS LIMITED AND ITS SUBSIDIARIES
NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS
Operating
lease liabilities
The
Company recognizes operating lease liabilities in accordance with IFRS 16, which are measured at the present value of future lease payments.
The following table provides a reconciliation of the carrying amounts of operating lease liabilities for the years ended June 30, 2025
and 2026:
SCHEDULE OF OPERATING LEASE LIABILITIES
| | |
As of June 30, | |
| | |
2025 | | |
2026 | | |
2026 | |
| | |
JPY’000 | | |
JPY’000 | | |
US$’000 | |
| Balance at the beginning of the year | |
| | |
| | |
| |
| Addition | |
| | |
| | |
| |
| Interest expense accrued | |
| | |
| | |
| |
| Payments of lease liabilities | |
| ) | |
| ) | |
| ) |
| Modification | |
| ) | |
| ) | |
| ) |
| Balance at the end of the year | |
| | |
| | |
| |
The
following is a schedule of future minimum lease payments under operating lease agreements as of June 30, 2026:
SCHEDULE
OF FUTURE MINIMUM LEASE PAYMENTS UNDER OPERATING LEASE
| Years ending June 30, | |
JPY’000 | |
| 2027 | |
| 375,871 | |
| 2028 | |
| 241,688 | |
| 2029 | |
| 178,564 | |
| 2030 | |
| 119,395 | |
| 2031 | |
| 79,600 | |
| Thereafter | |
| 26,450 | |
| Total undiscounted lease payments | |
| 1,021,568 | |
| Less: imputed interest | |
| (20,986 | ) |
| Present value of operating lease liabilities | |
| 1,000,582 | |
The
following are the amounts recognized in consolidated statements of profit or loss and comprehensive income:
SCHEDULE
OF OPERATING LEASE AMOUNTS PROFIT AND LOSS AND COMPREHENSIVE INCOME
| | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
As of June 30, | |
| | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
JPY’000 | | |
JPY’000 | | |
JPY’000 | | |
US$’000 | |
| Depreciation expense of operating lease right-of-use assets | |
| 188,520 | | |
| 150,145 | | |
| 190,792 | | |
| 1,173 | |
| Interest expense on operating lease liabilities | |
| 13,262 | | |
| 9,320 | | |
| 9,537 | | |
| 59 | |
| Expenses relating to short-term leases and low-value leases | |
| 8,278 | | |
| 7,392 | | |
| 21,195 | | |
| 130 | |
| (Gain) loss from lease modification or termination | |
| (102 | ) | |
| (10,239 | ) | |
| 1,525 | | |
| 9 | |
The
weighted average interest rate applied to the operating lease liabilities recognized in the consolidated statements of financial position
as of June 30, 2026 was 1.06% per annum (2025: 0.93% per annum, 2024: 0.89% per annum). The weighted average remaining lease term as
of June 30, 2026 was 3.70 years (2025: 3.97 years, 2024:10.55 years).
TRYHARD
HOLDINGS LIMITED AND ITS SUBSIDIARIES
NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS
|