| SCHEDULE OF CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY |
SCHEDULE
OF CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY
Condensed
balance sheets
| | |
2025 | | |
2026 | | |
2026 | |
| | |
As of June 30, | |
| | |
2025 | | |
2026 | | |
2026 | |
| | |
JPY’000 | | |
JPY’000 | | |
US$’000 | |
| Assets | |
| | | |
| | | |
| | |
| Current assets | |
| | | |
| | | |
| | |
| Amount due from a subsidiary | |
| — | | |
| 356,274 | | |
| 2,191 | |
| Other current assets, net | |
| 4,909 | | |
| 586 | | |
| 3 | |
| Total current assets | |
| 4,909 | | |
| 356,860 | | |
| 2,194 | |
| | |
| | | |
| | | |
| | |
| Non-current assets | |
| | | |
| | | |
| | |
| Interest in subsidiary | |
| — | * | |
| — | | |
| — | |
| Other non-current assets | |
| (4,909 | ) | |
| — | | |
| — | |
| Total non-current assets | |
| (4,909 | ) | |
| — | | |
| — | |
| Total assets | |
| — | * | |
| 356,860 | | |
| 2,194 | |
| | |
| | | |
| | | |
| | |
| Liabilities and shareholders’ equity | |
| | | |
| | | |
| | |
| Current liabilities | |
| | | |
| | | |
| | |
| Other payables and accruals | |
| 6,079 | | |
| — | | |
| — | |
| Total current liabilities | |
| 6,079 | | |
| — | | |
| — | |
| Total liabilities | |
| 6,079 | | |
| — | | |
| — | |
| | |
| | | |
| | | |
| | |
| Shareholders’ (deficit) equity | |
| | | |
| | | |
| | |
| Ordinary shares (par value of US$0.0002 per share; 2,250,000,000 ordinary shares authorized, 4,875,000 and 5,004,661 ordinary
shares issued and outstanding as of June 30, 2025 and 2026, respectively)** | |
| 157 | | |
| 161 | | |
| 1 | |
| Series A Preferred Shares (par value of US$0.0002 per share; 250,000,000 Series A Preferred Shares
authorized, 200,000 Series A Preferred Shares issued and outstanding as of June 30, 2025 and 2026, respectively)** | |
| 6 | | |
| 6 | | |
| — | * |
| Share subscription receivable | |
| (6 | ) | |
| (6 | ) | |
| — | * |
| Merger reserve | |
| (157 | ) | |
| 413,273 | | |
| 2,541 | |
| Accumulated deficit | |
| (6,079 | ) | |
| (56,574 | ) | |
| (347 | ) |
| Total shareholders’ (deficit) equity | |
| (6,079 | ) | |
| 356,860 | | |
| 2,194 | |
| Total liabilities and shareholders’ (deficit) equity | |
| — | * | |
| 356,860 | | |
| 2,194 | |
| * |
Less
than JPY1,000 or US$1,000 |
| ** |
Giving
retroactive effect to a share consolidation ratio of 10-to-1 on August 10, 2026 (Note 30) |
Condensed
statements of loss
| | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
For the years ended June 30, | |
| | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
JPY’000 | | |
JPY’000 | | |
JPY’000 | | |
US$’000 | |
| Operating expenses | |
| | | |
| | | |
| | | |
| | |
| General and administrative expenses | |
| — | * | |
| (6,079 | ) | |
| (50,495 | ) | |
| (311 | ) |
| Total operating expenses | |
| — | * | |
| (6,079 | ) | |
| (50,495 | ) | |
| (311 | ) |
| Loss before income taxes | |
| — | * | |
| (6,079 | ) | |
| (50,495 | ) | |
| (311 | ) |
| Income tax expense | |
| — | * | |
| — | | |
| — | | |
| — | |
| Net loss | |
| — | * | |
| (6,079 | ) | |
| (50,495 | ) | |
| (311 | ) |
| * |
Less
than JPY1,000 or US$1,000 |
TRYHARD
HOLDINGS LIMITED AND ITS SUBSIDIARIES
NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS
Condensed
statements of cash flows
| | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
For the years ended June 30, | |
| | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
JPY’000 | | |
JPY’000 | | |
JPY’000 | | |
US$’000 | |
| Cash flows from operating activities | |
| | | |
| | | |
| | | |
| | |
| Loss before income taxes | |
| — | * | |
| (6,079 | ) | |
| (50,495 | ) | |
| (311 | ) |
| Adjustments for: | |
| | | |
| | | |
| | | |
| | |
| Other receivable | |
| — | * | |
| — | | |
| 4,323 | | |
| 27 | |
| Other payables and accruals | |
| — | * | |
| 6,079 | | |
| 19,313 | | |
| 119 | |
| Net cash used in operating activities | |
| — | * | |
| — | * | |
| (26,859 | ) | |
| (165 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| Net cash used in investing activities | |
| — | * | |
| — | * | |
| — | * | |
| — | * |
| | |
| | | |
| | | |
| | | |
| | |
| Cash flows from financing activities | |
| | | |
| | | |
| | | |
| | |
| Amount due from a subsidiary | |
| — | | |
| — | | |
| (356,274 | ) | |
| (2,191 | ) |
| Proceeds from IPO | |
| — | | |
| — | | |
| 649,837 | | |
| 3,996 | |
| Proceeds from issuance of ordinary shares | |
| | | |
| | | |
| (266,704 | ) | |
| (1,640 | ) |
| Cash flows from financing activities | |
| — | * | |
| — | * | |
| 26,859 | | |
| 165 | |
| Net change in cash and cash equivalents | |
| — | * | |
| — | * | |
| — | * | |
| — | * |
| Cash and cash equivalents at the beginning of the year | |
| — | * | |
| — | * | |
| — | * | |
| — | * |
| Cash and cash equivalents at the end of the year | |
| — | * | |
| — | * | |
| — | * | |
| — | * |
| * |
Less
than JPY1,000 or US$1,000 |
|