v3.26.3
Consolidated Statements of Cash Flows
¥ in Thousands, $ in Thousands
 12 Months Ended
Jun. 30, 2026
USD ($)
Jun. 30, 2026
JPY (¥)
Jun. 30, 2025
JPY (¥)
Jun. 30, 2024
JPY (¥)
Cash flows from operating activities        
Profit before income tax expenses $ 519 ¥ 84,294 ¥ 49,225 ¥ 231,602
Adjustments for:        
(Gain) loss on lease modification or termination 9 1,525 (10,239) (102)
Share of loss (profit) of investments in an associate (123) (20,071) (13,963) 1,061
Gain on derecognition of right-of-use assets (952) (154,742) (170,413) (8,212)
Gain on disposal of a subsidiary (94,000)
Gain on disposal of investments in an associate (2,371) (385,517)
Loss (gain) on disposal of property and equipment (1,644) (267,379) 33,950 1,237
Depreciation expense of property and equipment 412 67,018 69,753 66,610
Depreciation expense of right-of-use assets 1,210 196,825 155,624 192,686
Finance costs 114 18,459 21,965 21,607
(Reversal of) allowance for expected credit losses 922 149,852 26,706 (878)
Fair value change on financial assets at fair value through profit of loss 241 39,180
Changes in assets and liabilities:        
Accounts receivable (1,552) (252,322) (396,423) (187,362)
Inventories (8) (1,311) (14,966) 10
Other current assets (1,108) (180,207) (49,001) (9)
Asset retirement obligation (2) (386) (3,047)
Accounts and other payables (112) (18,282) 138,109 24,402
Contract liabilities 20 3,235 95 (50,163)
Income tax payable 666 108,273 (11,578) (9,501)
Cash generated from (used in) operations (3,759) (611,556) (174,203) 188,988
Interest paid (114) (18,459) (21,965) (21,607)
Income tax paid (194) (31,485) (1,316) (24,466)
Net cash generated from (used in) operating activities (4,067) (661,500) (197,484) 142,915
Cash flows from investing activities        
Purchase of property and equipment (302) (49,095) (46,077) (98,489)
Receipt of the principal portion of net investments in subleases 2,293 372,941 349,335 113,367
Proceeds from disposal of a subsidiary 100,000
Proceeds from disposal of investments in an associate 2,460 400,000    
Purchase of financial assets (861) (140,000)
Net proceeds from disposal of property and equipment 5,608 911,876
Investment in term deposit (852) (138,463) (1,800)
Net cash generated from investing activities 8,346 1,357,259 301,458 114,878
Cash flows from financing activities        
Proceeds from bank and other borrowings 299 48,583 386,000 191,421
Repayments of bank and other borrowings (3,602) (585,663) (413,140) (170,879)
Capital contribution from the shareholder 379,364 30,000
Proceeds from IPO 3,996 649,837
Distribution to shareholders (1,640) (266,704)
Principal elements of operating lease payments (2,467) (401,218) (324,646) (279,854)
Principal elements of finance lease payments (33) (5,356) (4,787) (3,892)
Payment of deferred offering costs (178) (28,932) (207,471)
Net cash used in financing activities (3,625) (589,453) (184,680) (233,204)
Net increase (decrease) in cash and cash equivalents 654 106,306 (80,706) 24,589
Cash and cash equivalents at beginning of period 82 13,348 94,054 69,465
Cash and cash equivalents at end of period $ 736 119,654 13,348 94,054
Bank and other borrowings, balance   882,841 909,981 889,439
Bank and other borrowings, cash changes   (545,840) (39,611) 12,459
Bank and other borrowings, additions  
Bank and other borrowings, finance cost   8,760 12,471 8,083
Bank and other borrowings, others  
Bank and other borrowings, balance   345,761 882,841 909,981
Operating lease liabilities, balance   1,112,590 1,397,835 1,485,854
Operating lease liabilities, cash changes   (410,755) (333,966) (293,116)
Operating lease liabilities, additions   307,152 699,635 211,103
Operating lease liabilities, finance cost   9,537 9,320 13,262
Operating lease liabilities, others   (17,942) (660,234) (19,268)
Operating lease liabilities   1,000,582 1,112,590 1,397,835
Finance lease liabilities, balance   18,513 17,686 12,587
Finance lease liabilities, cash changes   (5,516) (4,958) (4,011)
Finance lease liabilities, additions   137 5,614 8,991
Finance lease liabilities, finance cost   160 171 119
Finance lease liabilities, others  
Finance lease liabilities   13,294 18,513 17,686
Total, balance   2,013,944 2,325,502 2,387,880
Total, cash changes   (962,111) (378,535) (284,668)
Total, additions   307,289 705,249 220,094
Total, finance cost   18,457 21,962 21,464
Total, others   (17,942) (660,234) (19,268)
Total   ¥ 1,359,637 ¥ 2,013,944 ¥ 2,325,502