| RELATED PARTY BALANCES AND TRANSACTIONS |
Basic
earnings per share is calculated based on the weighted average number of ordinary shares outstanding during the year. Diluted earnings
per share is normally computed based on the weighted average number of ordinary shares outstanding including the dilutive effect of latent
stocks, taking into account the additional ordinary shares that would be issued if the Series A Preferred Shares were converted. For the years ended
June 30, 2024, 2025 and 2026, the basic and diluted profit per share are as below. All amounts in below are in thousands, except for
share and per share data.
SCHEDULE OF BASIC AND DILUTED EARNINGS PER SHARE
| | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
For the years ended June 30, | |
| | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
JPY’000 | | |
JPY’000 | | |
JPY’000 | | |
US$’000 | |
| Net profit attributable to equity owners of the parent | |
| 137,410 | | |
| 15,111 | | |
| 17,834 | | |
| 110 | |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Weighted
average shares outstanding - basic* |
|
|
4,875,000 |
** |
|
|
4,875,000 |
|
|
|
4,983,317 |
|
|
|
4,983,317 |
|
| Earnings
per share - basic* |
|
|
28.19 |
** |
|
|
3.10 |
|
|
|
3.58 |
|
|
|
0.02 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Weighted average shares outstanding - diluted* | |
| 5,075,000 | ** | |
| 5,075,000 | | |
| 5,183,317 | | |
| 5,183,317 | |
| Earnings per share - diluted* | |
| 27.08 | ** | |
| 2.98 | | |
| 3.44 | | |
| 0.02 | |
| * |
Giving
retroactive effect to a share consolidation ratio of 10-for-1 on August 10, 2026 (Note 30) |
| ** |
Retrospectively
restated for effect of share recapitalization (Note 1) |
| 29. |
RELATED
PARTY BALANCES AND TRANSACTIONS |
Relationship
with related party
| Name |
|
Relationship |
| SBI
Music Circus Co. (formerly known as Music Circus Co.) |
|
An
associate of the Company |
Related
party transactions consist of the following:
SCHEDULE OF AMOUNTS DUE TO RELATED PARTIES
| | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
For the years ended June 30, | |
| | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
JPY’000 | | |
JPY’000 | | |
JPY’000 | | |
US$’000 | |
| Revenue | |
| | | |
| | | |
| | | |
| | |
| SBI Music Circus Co. | |
| — | | |
| 135,890 | | |
| 164,885 | | |
| 1,014 | |
| Cost of revenue | |
| | | |
| | | |
| | | |
| | |
| SBI Music Circus Co. | |
| — | | |
| 30,977 | | |
| 58,288 | | |
| 358 | |
| Selling and marketing expenses | |
| | | |
| | | |
| | | |
| | |
| SBI Music Circus Co. | |
| — | | |
| 7,331 | | |
| 1,560 | | |
| 10 | |
| | |
| | | |
| | | |
| | | |
| | |
| Capital contribution from the shareholder | |
| 30,000 | | |
| 379,364 | | |
| — | | |
| — | |
Related
party balances consist of the following:
| | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
As of June 30, | |
| | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
JPY’000 | | |
JPY’000 | | |
JPY’000 | | |
US$’000 | |
| Accounts receivable | |
| | | |
| | | |
| | | |
| | |
| SBI Music Circus Co. | |
| — | | |
| 107 | | |
| — | | |
| — | |
| Accounts payable | |
| | | |
| | | |
| | | |
| | |
| SBI Music Circus Co. | |
| — | | |
| 12,900 | | |
| 17,073 | | |
| 105 | |
| Amount due to a related party | |
| | | |
| | | |
| | | |
| | |
| SBI Music Circus Co. | |
| — | | |
| 26,629 | | |
| — | | |
| — | |
Compensation
for key management personnel for the years ended June 30, 2024, 2025 and 2026 is presented as follows:
SCHEDULE OF KEY MANAGEMENT PERSONNEL
| | |
For
the years ended June 30, | |
| | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
JPY’000 | | |
JPY’000 | | |
JPY’000 | | |
US$’000 | |
| Salaries
and other short-term employee benefits | |
| 98,937 | | |
| 110,282 | | |
| 111,527 | | |
| 686 | |
No
other material transactions or balances existed with related party during the years presented.
TRYHARD
HOLDINGS LIMITED AND ITS SUBSIDIARIES
NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS
|