負債合計は前期末比472百万円減少の5,701百万円となった。未払費用が74百万円、未払法人税等が60百万円、未払消費税等が47百万円それぞれ増加した一方で、有利子負債が686百万円減少した。また、純資産は同1,219百万円増加の1,839百万円となった。配当金支出50百万円があったものの、親会社株主に帰属する当期純利益256百万円の計上に加えて、新株式の発行及び自己株式処分により資本金が333百万円、資本剰余金が529百万円それぞれ増加し、自己株式が170百万円減少（増加要因）した。Performance trends of Kitri Holdings <3082>
2. Financial condition and performance indicators.
As of the end of June 2024, the financial situation showed total assets increased by 747 million yen compared to the previous year-end, reaching 7,541 million yen. In current assets, while there was a decrease of 337 million yen in cryptocurrency assets, cash and deposits increased by 525 million yen, and accounts receivable increased by 104 million yen. In fixed assets, tangible fixed assets increased by 303 million yen due to new store openings. Additionally, a long-term loan to a related company of 100 million yen was recorded, while software assets decreased by 54 million yen.
Total liabilities decreased by 472 million yen compared to the previous year-end, reaching 5,701 million yen. Unpaid expenses increased by 74 million yen, unpaid corporate taxes increased by 60 million yen, and unpaid consumption taxes increased by 47 million yen, while interest-bearing liabilities decreased by 686 million yen. Furthermore, net assets increased by 1,219 million yen to 1,839 million yen. Despite dividend payments of 50 million yen, in addition to recognizing net income attributable to parent company shareholders of 256 million yen, an increase in share capital by 333 million yen, an increase in capital surplus by 529 million yen, and a decrease of own shares by 170 million yen (due to factors such as the issuance of new shares and disposal of treasury shares) occurred.
In response to the deterioration in performance due to the COVID-19 pandemic, the company implemented borrowing of approximately 5 billion yen from financial institutions for operational funds in the fiscal year ending June 2020. As a result of continued poor performance, the net assets at the end of June 2023 were 619 million yen, leading to a decrease in equity ratio to 7.7%. However, as mentioned above, the performance for the fiscal year ending in June 2024 saw a rapid recovery, and with the implementation of capital increase, net assets significantly increased, and the equity ratio recovered to 23.4%. Interest-bearing liabilities reduced to 3,766 million yen, and the company plans to repay at an annual pace of around 0.7 billion yen. Considering the need for investment funds for new store openings, the company intends to reduce interest-bearing liabilities through refinancing as necessary while continuing to reduce them.
(Written by FISCO guest analyst, Jo Sato)
