v3.26.3
RELATED PARTY BALANCES AND TRANSACTIONS (Tables)
12 Months Ended
Jun. 30, 2026
Notes and other explanatory information [abstract]  
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)
SCHEDULE OF AMOUNTS DUE TO RELATED PARTIES

Related party transactions consist of the following:

 

   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    —    — 
SCHEDULE OF KEY MANAGEMENT PERSONNEL

Compensation for key management personnel for the years ended June 30, 2024, 2025 and 2026 is presented as follows:

 

   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