CASH AND CASH EQUIVALENTS (Tables)

12 Months Ended

Jun. 30, 2026

Key financial performance measures of the segments are as follows:

Year ended June 30, 2024

	Consultancy and management		Events curation			Sub-leasing			Restaurant operation			Total
	JPY’000		JPY’000			JPY’000			JPY’000			JPY’000
Revenue		2,170,765		1,020,338			285,495			112,708			3,589,306
Inter segment elimination		—		(125,695	)		(2,376	)		—			(128,071	)

Revenue after elimination		2,170,765		894,643			283,119			112,708			3,461,235

Segment profit (loss)		558,696		54,890			94,050			(65,781	)		641,855

Unallocated corporate expenses		—		—			—			—			(493,621	)
Finance costs		—		—			—			—			(21,607	)
Share of loss of investments in an associate		—		—			—			—			(1,061	)
Gain on disposal of a subsidiary		—		—			—			—			94,000
Other income		—		—			—			—			16,448
Other expense		—		—			—			—			(4,412	)
Profit before income tax expense		—		—			—			—			231,602

Other items:
Depreciation of property and equipment		—		4,395			47,063			8,812			60,270
Unallocated depreciation of property and equipment		—		—			—			—			6,340
Investments in an associate		—		2,939			—			—			2,939
Capital expenditures		—		—			—			98,489			98,489

TRYHARD HOLDINGS LIMITED AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Year ended June 30, 2025

	Consultancy and management			Events curation			Sub- leasing			Restaurant operation			Total
	JPY’000			JPY’000			JPY’000			JPY’000			JPY’000
Revenue		2,553,139			968,082			69,722			92,478			3,683,421
Inter segment elimination		(72,837	)		(69,286	)		(2,376	)		—			(144,499	)

Revenue after elimination		2,480,302			898,796			67,346			92,478			3,538,922

Segment profit (loss)		591,537			(14,643	)		23,665			(29,903	)		570,656

Unallocated corporate expenses		—			—			—			—			(644,707	)
Finance income		—			—			—			—			180
Finance cost		—			—			—			—			(21,965	)
Share of profit of investments in an associate		—			—			—			—			13,963
Other income		—			—			—			—			182,391
Other expense		—			—			—			—			(51,293	)
Profit before income tax expense		—			—			—			—			49,225

Other items:
Depreciation of property and equipment		47,302			7,227			246			7,346			62,121
Unallocated depreciation of property and equipment		—			—			—			—			7,632
Capital expenditures		—			—			—			46,077			46,077

Year ended June 30, 2026

	Consultancy and management			Events curation			Sub- leasing			Restaurant operation			Total			Total
	JPY’000			JPY’000			JPY’000			JPY’000			JPY’000			US$’000
Revenue		2,185,203			997,233			104,929			73,095			3,360,460			20,666
Inter segment elimination		(88,437	)		(102,546	)		(2,376	)		—			(193,359	)		(1,189	)

Revenue after elimination		2,096,766			894,687			102,553			73,095			3,167,101			19,477

Segment profit (loss)		263,448			28,229			45,356			(30,405	)		306,628			1,886

Unallocated corporate expenses		—			—			—			—			(986,178	)		(6,064	)
Finance income		—			—			—			—			265			2
Finance cost		—			—			—			—			(18,459	)		(114	)
Share of profit of investments in an associate		—			—			—			—			20,071			123
Gain on disposal of investments in an associate		—			—			—			—			385,517			2,371
Fair value change on financial assets at fair value through profit or loss		—			—			—			—			(39,180	)		(241	)
Other income		—			—			—			—			432,343			2,659
Other expense		—			—			—			—			(16,713	)		(103	)
Profit before income tax expense		—			—			—			—			84,294			519

Other items:
Depreciation of property and equipment		5,888			51,416			—			2,864			60,168			370
Unallocated depreciation of property and equipment		—			—			—			—			6,850			42
Capital expenditures		—			—			—			49,095			49,095			302

The following table summarizes cash and cash equivalents:

SCHEDULE OF CASH AND CASH EQUIVALENTS