v3.26.3
INVESTMENTS IN AN ASSOCIATE (Tables)
12 Months Ended
Jun. 30, 2026
IfrsStatementLineItems [Line Items]  
SCHEDULE OF CARRYING AMOUNTS OF INVESTMENT IN AN ASSOCIATE

Investments in an associate consist of the following:

 SCHEDULE OF INVESTMENT IN AN ASSOCIATE

   2025   2026   2026 
   As of June 30, 
   2025   2026   2026 
    JPY’000    JPY’000    US$’000 
SBI Music Circus Co.   16,902    22,490    138 

SCHEDULE OF FINANCIAL INFORMATION

Financial information in respect of SBI Music Circus Co. as of June 30, 2025 and 2026 and for the years ended June 30, 2024, 2025 and 2026 is as follows:

  

   2024   2025   2026   2026 
  

For the years ended June 30,

 
   2024   2025   2026   2026 
   JPY’000   JPY’000   JPY’000   US$’000 
Revenue   —    358,405    558,588    3,435 
(Loss) profit for the year   (2,653)   34,909    70,196    432 

 

   2025   2026   2026 
   As of June 30, 
   2025   2026   2026 
   JPY’000   JPY’000   US$’000 
Current assets and total assets   99,282    315,002    1,937 
Current liabilities and total liabilities   57,026    186,385    1,146 
Total equity   42,256    128,617    791 
Music circus co ltd [member]  
IfrsStatementLineItems [Line Items]  
SCHEDULE OF CARRYING AMOUNTS OF INVESTMENT IN AN ASSOCIATE

The following table presents the carrying amounts of investment in SBI Music Circus Co.:

  

   2025   2026   2026 
   As of June 30, 
   2025   2026   2026 
   JPY’000   JPY’000   US$’000 
At the beginning of the year   2,939    16,902    104 
Disposal   —    (14,483)   (89)
Share of profit   13,963    20,071    123 
At the end of the year   16,902    22,490    138