| | |
每個美國存托股份
|
| |
合計
|
| ||||||
首次公開募股價格
|
| | | $ | 4.00 | | | | | $ | 9,600,000 | | |
承保折扣(1)
|
| | | $ | 0.32 | | | | | $ | 768,000 | | |
給我們的收益(未計費用)
|
| | | $ | 3.68 | | | | | $ | 8,832,000 | | |
| | |
第
頁
|
| |||
有關前瞻性陳述的警示説明
|
| | | | iv | | |
招股説明書摘要
|
| | | | 1 | | |
產品
|
| | | | 9 | | |
彙總合併財務信息和經營數據
|
| | | | 11 | | |
風險因素
|
| | | | 13 | | |
使用收益
|
| | | | 33 | | |
股利政策
|
| | | | 34 | | |
大寫
|
| | | | 35 | | |
稀釋
|
| | | | 36 | | |
管理層對財務狀況和經營成果的討論和分析
|
| | | | 38 | | |
業務
|
| | | | 51 | | |
我們行業的監管
|
| | | | 59 | | |
管理
|
| | | | 61 | | |
主要股東
|
| | | | 68 | | |
某些關係和關聯方交易
|
| | | | 70 | | |
股本和公司章程説明
|
| | | | 72 | | |
美國存托股份説明
|
| | | | 78 | | |
有資格在未來出售的證券
|
| | | | 86 | | |
某些税務考慮因素
|
| | | | 88 | | |
承銷
|
| | | | 95 | | |
與產品相關的費用
|
| | | | 102 | | |
法律事務
|
| | | | 103 | | |
專家
|
| | | | 103 | | |
民事責任的可執行性
|
| | | | 103 | | |
您可以在哪裏找到更多信息
|
| | | | 104 | | |
財務報表索引
|
| | | | F-1 | | |
(除每股普通股外,以千計)
金額) |
| |
截至9月30日的六個月
|
| |
截至2013年3月31日的年度
|
| ||||||||||||||||||||||||||||||
|
2022 ($)
|
| |
2022 (¥)
|
| |
2021 (¥)
|
| |
2022 ($)
|
| |
2022 (¥)
|
| |
2021 (¥)
|
| ||||||||||||||||||||
損益表信息 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
收入 | | | | $ | 900 | | | | | ¥ | 130,182 | | | | | ¥ | 103,636 | | | | | $ | 1,553 | | | | | ¥ | 224,727 | | | | | ¥ | 212,000 | | |
收入成本
|
| | | | 8 | | | | | | 1,119 | | | | | | 981 | | | | | | 17 | | | | | | 2,516 | | | | | | 25,146 | | |
毛利
|
| | | | 892 | | | | | | 129,063 | | | | | | 102,655 | | | | | | 1,536 | | | | | | 222,211 | | | | | | 186,854 | | |
運營費用:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
銷售、一般和管理
費用 |
| | | | 459 | | | | | | 66,487 | | | | | | 146,507 | | | | | | 2,156 | | | | | | 312,053 | | | | | | 214,608 | | |
運營收益/(虧損)
|
| | | | 409 | | | | | | 59,232 | | | | | | (45,844) | | | | | | (621) | | | | | | (89,842) | | | | | | (27,754) | | |
其他收入
|
| | | | — | | | | | | — | | | | | | — | | | | | | 4 | | | | | | 541 | | | | | | 5,971 | | |
利息支出
|
| | | | (11) | | | | | | (1,524) | | | | | | (1,560) | | | | | | (21) | | | | | | (2,984) | | | | | | (3,424) | | |
外幣收益(虧損),淨額
|
| | | | (13) | | | | | | (1,820) | | | | | | (432) | | | | | | (32) | | | | | | (4,795) | | | | | | (591) | | |
其他收入(費用)合計,淨額
|
| | | | 24 | | | | | | 3,451 | | | | | | (1,992) | | | | | | (49) | | | | | | (7,238) | | | | | | 1,956 | | |
淨利潤/(虧損)
|
| | | $ | 409 | | | | | ¥ | 59,232 | | | | | ¥ | (45,844) | | | | | $ | (671) | | | | | ¥ | (97,080) | | | | | ¥ | (25,798) | | |
淨利潤/(虧損)利潤率
|
| | | | 45.4% | | | | | | 45.5% | | | | | | -44.2% | | | | | | -43.2% | | | | | | -43.2% | | | | | | -12.2% | | |
普通股股東應佔每股淨虧損,基本
|
| | | $ | 0.02 | | | | | ¥ | 2.96 | | | | | ¥ | (2.29) | | | | | $ | (0.03) | | | | | ¥ | (4.85) | | | | | ¥ | (1.29) | | |
普通股股東應佔每股淨虧損,稀釋後
|
| | | $ | 0.02 | | | | | ¥ | 2.79 | | | | | ¥ | (2.29) | | | | | $ | (0.03) | | | | | ¥ | (4.85) | | | | | ¥ | (1.29) | | |
加權平均流通股基本
|
| | | | 20,004,000 | | | | | | 20,004,000 | | | | | | 20,004,000 | | | | | | 20,004,000 | | | | | | 20,004,000 | | | | | | 20,004,000 | | |
加權平均-稀釋後的流通股
|
| | | | 21,222,348 | | | | | | 21,222,348 | | | | | | 20,004,000 | | | | | | 20,004,000 | | | | | | 20,004,000 | | | | | | 20,004,000 | | |
(千)
|
| |
截至9月30日的六個月
|
| |
截至2013年3月31日的年度
|
| ||||||||||||||||||||||||||||||
其他運行數據
|
| |
2022 ($)
|
| |
2022 (¥)
|
| |
2021 (¥)
|
| |
2022 ($)
|
| |
2022 (¥)
|
| |
2021 (¥)
|
| ||||||||||||||||||
調整後的EBITDA
|
| | | | 483 | | | | | | 69,900 | | | | | | 9,228 | | | | | $ | (35) | | | | | ¥ | (5,004) | | | | | ¥ | 84,045 | | |
累計覆蓋值(1)
|
| | | $ | — | | | | | ¥ | — | | | | | ¥ | — | | | | | $ | — | | | | | ¥ | — | | | | | ¥ | 11,850,000,000 | | |
累計服務的贊助商
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 7 | | |
(以千為單位,
每股普通股金額除外) |
| |
截至9月30日的六個月
|
| |
截至2013年3月31日的年度
|
| ||||||||||||||||||||||||||||||
非GAAP衡量標準的對賬
|
| |
2022 ($)
|
| |
2022 (¥)
|
| |
2021 (¥)
|
| |
2022 ($)
|
| |
2022 (¥)
|
| |
2021 (¥)
|
| ||||||||||||||||||
運營淨收益/(虧損)
|
| | | $ | 385 | | | | | ¥ | 55,781 | | | | | ¥ | (43,852) | | | | | $ | (621) | | | | | ¥ | (89,842) | | | | | ¥ | (27,754) | | |
調整: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
基於股份的薪酬
|
| | | | 28 | | | | | | 4,061 | | | | | | 52,932 | | | | | | 580 | | | | | | 83,976 | | | | | | 111,684 | | |
折舊攤銷
|
| | | | 23 | | | | | | 3,263 | | | | | | 148 | | | | | | 6 | | | | | | 862 | | | | | | 115 | | |
調整後的EBITDA(1)
|
| | | $ | 436 | | | | | ¥ | 63,105 | | | | | ¥ | 9,228 | | | | | $ | (35) | | | | | ¥ | (5,004) | | | | | ¥ | 84,045 | | |
調整後EBITDA%(2)
|
| | | | 48.4% | | | | | | 48.5% | | | | | | 8.9% | | | | | | (2.3)% | | | | | | (2.2)% | | | | | | 39.6% | | |
(以千為單位,
每股普通股金額除外) |
| |
截至9月30日的六個月
|
| |
截至2013年3月31日的年度
|
| ||||||||||||||||||||||||||||||
非GAAP衡量標準的對賬
|
| |
2022 ($)
|
| |
2022 (¥)
|
| |
2021 (¥)
|
| |
2022 ($)
|
| |
2022 (¥)
|
| |
2021 (¥)
|
| ||||||||||||||||||
淨收益/(虧損)
|
| | | $ | 409 | | | | | ¥ | 59,232 | | | | | ¥ | (45,844) | | | | | $ | (671) | | | | | ¥ | (97,080) | | | | | ¥ | (25,798) | | |
淨虧損%
|
| | | | 45.4% | | | | | | 45.5% | | | | | | (44.2)% | | | | | | (43.2)% | | | | | | (43.2)% | | | | | | (12.2)% | | |
調整: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
其他收入
|
| | | | — | | | | | | — | | | | | | — | | | | | | (4) | | | | | | (541) | | | | | | (5,971) | | |
利息支出
|
| | | | 11 | | | | | | 1,524 | | | | | | 1,560 | | | | | | 21 | | | | | | 2,984 | | | | | | 3,424 | | |
外幣損益,淨額
|
| | | | (34) | | | | | | (4,975) | | | | | | 432 | | | | | | 32 | | | | | | 4,795 | | | | | | 591 | | |
基於股份的薪酬
|
| | | | 28 | | | | | | 4,061 | | | | | | 52,932 | | | | | | 580 | | | | | | 83,976 | | | | | | 111,684 | | |
折舊攤銷
|
| | | | 23 | | | | | | 3,263 | | | | | | 148 | | | | | | 6 | | | | | | 862 | | | | | | 115 | | |
調整後的EBITDA(1)
|
| | | $ | 436 | | | | | ¥ | 63,105 | | | | | ¥ | 9,228 | | | | | $ | (36) | | | | | ¥ | (5,004) | | | | | ¥ | 84,045 | | |
調整後EBITDA%(2)
|
| | | | 48.4% | | | | | | 48.5% | | | | | | 8.9% | | | | | | (2.3)% | | | | | | (2.2)% | | | | | | 39.6% | | |
(千)
|
| |
9月30日
|
| |
3月31日
|
| ||||||||||||||||||||||||||||||
合併資產負債表信息
|
| |
2022 ($)
|
| |
2022 (¥)
|
| |
2022 (¥)
|
| |
2022 ($)
|
| |
2022 (¥)
|
| |
2021 (¥)
|
| ||||||||||||||||||
總資產
|
| | | | 1,427 | | | | | | 206,451 | | | | | | 182,810 | | | | | $ | 1,263 | | | | | ¥ | 182,810 | | | | | ¥ | 194,806 | | |
總負債
|
| | | | 1,298 | | | | | | 187,798 | | | | | | 222,311 | | | | | | 1,536 | | | | | | 222,311 | | | | | | 135,942 | | |
股權(赤字): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
普通股
|
| | | | 944 | | | | | | 136,636 | | | | | | 136,636 | | | | | | 944 | | | | | | 136,636 | | | | | | 136,636 | | |
新增實收資本
|
| | | | 2,331 | | | | | | 337,299 | | | | | | 337,299 | | | | | | 2,331 | | | | | | 337,299 | | | | | | 337,299 | | |
累計虧損
|
| | | | (3,128) | | | | | | (452,677) | | | | | | (511,908) | | | | | | (3,537) | | | | | | (511,908) | | | | | | (414,828) | | |
累計其他綜合損失
|
| | | | (18) | | | | | | (2,605) | | | | | | (1,528) | | | | | | (11) | | | | | | (1,528) | | | | | | (243) | | |
股東權益合計(虧損)
|
| | | | 129 | | | | | | 18,653 | | | | | | (39,501) | | | | | | (273) | | | | | | (39,501) | | | | | | 58,864 | | |
總負債和股東權益(赤字)
|
| | | | 1,427 | | | | | | 206,451 | | | | | | 182,810 | | | | | $ | 1,263 | | | | | ¥ | 182,810 | | | | | ¥ | 194,806 | | |
(單位為千,份額除外)
|
| |
截至2022年9月30日
|
| |||||||||||||||||||||
|
實際($)
|
| |
實際(元)
|
| |
調整後(1)($)
|
| |
調整後(1)(元)
|
| ||||||||||||||
現金和現金等價物
|
| | | $ | 60 | | | | | ¥ | 8,620 | | | | | $ | 6,696 | | | | | ¥ | 969,046 | | |
債務(2) | | | | $ | 576 | | | | | ¥ | 83,366 | | | | | $ | 576 | | | | | ¥ | 83,366 | | |
股東權益: | | | | | | | | | | | | | | | | | | | | | | | | | |
普通股 - 40,000,000股授權,
20,004,000股已發行和流通股為 2022年9月30日;40,000,000股 授權,發行22,404,000股, 調整後的未償還金額 |
| | | | 944 | | | | | | 136,636 | | | | | | 944 | | | | | | 136,636 | | |
新增實收資本
|
| | | | 2,331 | | | | | | 337,299 | | | | | | 8,967 | | | | | | 1,297,682 | | |
留存收益(累計虧損)
|
| | | | (3,128) | | | | | | (452,677) | | | | | | (3,128) | | | | | | (452,677) | | |
累計其他綜合損失
|
| | | | (18) | | | | | | (2,605) | | | | | | (18) | | | | | | (2,605) | | |
庫存股,按成本計算
|
| | | | 0 | | | | | | | | | | | | — | | | | | | — | | |
股東權益合計(虧損)
|
| | | | 129 | | | | | | 18,653 | | | | | | 6,765 | | | | | | 979,036 | | |
總市值
|
| | | $ | 705 | | | | | ¥ | 102,019 | | | | | $ | 7,341 | | | | | ¥ | 1,062,402 | | |
|
每個美國存托股份的首次公開募股價格
|
| | | | | | | | | $ | 4.00 | | |
|
本次發行前的每股普通股有形賬面淨值(截至9月30日)
2022) |
| | | $ | 0.01 | | | | | | | | |
|
可歸因於本年度購買者的美國存托股份有形賬面淨值增加
提供服務 |
| | | $ | 0.29 | | | | | | | | |
|
此次上市後,美國存托股份立即調整後的有形賬面淨值
|
| | | | | | | | | $ | 0.30 | | |
|
本季度美國存托股份對購買者的調整後有形賬面淨值稀釋
提供服務 |
| | | | | | | | | $ | 3.70 | | |
| | |
普通股
|
| |
總體考慮
|
| ||||||||||||||||||||||||
|
編號
|
| |
百分比
|
| |
金額
|
| |
百分比
|
| |
加權
均價 每股 |
| |||||||||||||||||
現有股東
|
| | | | 20,004,000 | | | | | | 89% | | | | | $ | 3,275,000 | | | | | | 25% | | | | | $ | 0.16 | | |
此產品中的購買者
|
| | | | 2,400,000 | | | | | | 11% | | | | | $ | 9,600,000 | | | | | | 75% | | | | | $ | 4.00 | | |
合計
|
| | | | 22,404,000 | | | | | | 100% | | | | | $ | 12,875,000 | | | | | | 100% | | | | | $ | 0.57 | | |
(千)
|
| |
截至9月30日的六個月
|
| |||||||||||||||||||||||||||
|
2022 ($)
|
| |
2022 (¥)
|
| |
2021 (¥)
|
| |
元零錢
|
| |
%更改
|
| |||||||||||||||||
損益表信息 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
收入 | | | | $ | 900 | | | | | ¥ | 130,182 | | | | | ¥ | 103,636 | | | | |
¥
|
26,546
|
| | | | | 26% | | |
收入成本
|
| | | | 8 | | | | | | 1,119 | | | | | | 981 | | | | | | 138 | | | | | | 14% | | |
毛利
|
| | | | 892 | | | | | | 129,063 | | | | | | 102,655 | | | | | | 26,408 | | | | | | 26% | | |
運營費用:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
銷售、一般和管理費用
|
| | | | 459 | | | | | | 66,487 | | | | | | 146,507 | | | | | | (73,225) | | | | | | (50%) | | |
運營收入(虧損)
|
| | | | 409 | | | | | | 59,232 | | | | | | (45,844) | | | | | | 99,633 | | | | | | (227%) | | |
其他收入
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | | | |
利息支出
|
| | | | (11) | | | | | | (1,524) | | | | | | (1,560) | | | | | | 36 | | | | | | (2%) | | |
外幣損益,淨額
|
| | | | (13) | | | | | | (1,820) | | | | | | (432) | | | | | | 5,407 | | | | | | | | |
淨收益/(虧損)
|
| | | $ | 409 | | | | | ¥ | 59,232 | | | | | ¥ | (45,844) | | | | | ¥ | 105,076 | | | | | | (229%) | | |
調整後的EBITDA(1)
|
| | | $ | 483 | | | | | ¥ | 69,900 | | | | | ¥ | 9,228 | | | | | ¥ | 53,877 | | | | | | 584% | | |
| | |
截至3月31日的年度
|
| |||||||||||||||||||||||||||
(千)
|
| |
2022 ($)
|
| |
2022 (¥)
|
| |
2021 (¥)
|
| |
元零錢
|
| |
%更改
|
| |||||||||||||||
損益表信息 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
收入 | | | | $ | 1,553 | | | | | ¥ | 224,727 | | | | | ¥ | 212,000 | | | | | ¥ | 12,727 | | | | | | 6% | | |
收入成本。。。。。。。。。。。。。。。。。。。。。。。。
|
| | | | 17 | | | | | | 2,516 | | | | | | 25,146 | | | | | | (22,630) | | | | | | (90%) | | |
毛利
|
| | | | 1,536 | | | | | | 222,211 | | | | | | 186,854 | | | | | | 35,357 | | | | | | 19% | | |
運營費用:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
銷售、一般和管理費用
|
| | | | 2,157 | | | | | | 312,053 | | | | | | 214,608 | | | | | | 97,445 | | | | | | 45% | | |
運營(虧損)
|
| | | | (621) | | | | | | (89,842) | | | | | | (27,754) | | | | | | (62,088) | | | | | | 224% | | |
其他(費用)收入,淨額
|
| | | | (28) | | | | | | (4,254) | | | | | | 5,380 | | | | | | (9,634) | | | | | | (179%) | | |
利息支出
|
| | | | (21) | | | | | | (2,984) | | | | | | (3,424) | | | | | | 440 | | | | | | (13%) | | |
其他(費用)收入合計,淨額
|
| | | | (49) | | | | | | (7,238) | | | | | | 1,956 | | | | | | (9,194) | | | | | | (470%) | | |
淨虧損
|
| | | $ | (670) | | | | | ¥ | (97,080) | | | | | ¥ | (25,798) | | | | | ¥ | (71,282) | | | | | | 276% | | |
調整後的EBITDA(1)
|
| | | $ | (35) | | | | | ¥ | (5,004) | | | | | ¥ | 84,045 | | | | | ¥ | (89,049) | | | | | | (106%) | | |
| | |
截至9月30日的六個月
|
| |||||||||||||||
(千)
|
| |
2022 ($)
|
| |
2022 (¥)
|
| |
2021 (¥)
|
| |||||||||
現金流量數據合併報表: | | | | | | | | | | | | | | | | | | | |
經營活動現金流:
|
| | | $ | 190 | | | | | ¥ | 27,432 | | | | | ¥ | 30,442 | | |
投資活動現金流:
|
| | | $ | (53) | | | | | ¥ | (7,678) | | | | | ¥ | (7,392) | | |
融資活動的現金流:
|
| | | $ | (175) | | | | | ¥ | (25,304) | | | | | ¥ | (35,335) | | |
| | |
截至3月31日的年度
|
| |||||||||||||||
(千)
|
| |
2022 ($)
|
| |
2022 (¥)
|
| |
2021 (¥)
|
| |||||||||
現金流量數據合併報表: | | | | | | | | | | | | | | | | | | | |
經營活動現金流:
|
| | | $ | 655 | | | | | ¥ | 79,565 | | | | | ¥ | 2,043 | | |
投資活動現金流:
|
| | | $ | (172) | | | | | ¥ | (20,841) | | | | | ¥ | — | | |
融資活動的現金流:
|
| | | $ | (495) | | | | | ¥ | (60,099) | | | | | ¥ | (12,554) | | |
| | |
截至2022年9月30日
|
| |||||||||||||||||||||||||||
以千為單位的日元
|
| |
應付款期限:
|
| |||||||||||||||||||||||||||
| | |
合計
|
| |
不到1年
|
| |
1個 - 3年
|
| |
4 - 5年
|
| |
5年以上
|
| |||||||||||||||
長期債務本金支付
|
| | | ¥ | 84,398 | | | | | ¥ | 8,380 | | | | | ¥ | 18,148 | | | | | ¥ | 14,453 | | | | | ¥ | 43,418 | | |
長期債務利息支付
|
| | | | 24,253 | | | | | | 2,651 | | | | | | 5,522 | | | | | | 4,804 | | | | | | 11,276 | | |
合計
|
| | | ¥ | 108,651 | | | | | ¥ | 11,032 | | | | | ¥ | 23,669 | | | | | ¥ | 19,256 | | | | | ¥ | 54,694 | | |
| | |
截至2022年3月31日
|
| |||||||||||||||||||||||||||
以千為單位的日元
|
| |
應付款期限:
|
| |||||||||||||||||||||||||||
| | |
合計
|
| |
不到1年
|
| |
1個 - 3年
|
| |
4 - 5年
|
| |
5年以上
|
| |||||||||||||||
長期債務本金支付
|
| | | ¥ | 85,511 | | | | | ¥ | 5,039 | | | | | ¥ | 18,026 | | | | | ¥ | 16,265 | | | | | ¥ | 46,181 | | |
長期債務利息支付
|
| | | | 25,323 | | | | | | 2,706 | | | | | | 5,390 | | | | | | 4,852 | | | | | | 12,375 | | |
合計
|
| | | ¥ | 110,834 | | | | | ¥ | 7,745 | | | | | ¥ | 23,416 | | | | | ¥ | 21,117 | | | | | ¥ | 58,556 | | |
| | |
收入百分比
|
| |||||||||
| | |
截至2009年3月31日的年度
|
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
客户A(1)
|
| | | | 100% | | | | | | — | | |
客户B(2)
|
| | | | — | | | | | | 51% | | |
客户C(1)
|
| | | | — | | | | | | 33% | | |
名稱
|
| |
年齡
|
| |
我公司職位(S)
|
|
由野裕介 | | | 37 | | |
首席執行官兼董事
|
|
由美松下由美 | | | 40 | | | 首席財務官 | |
金澤隆 | | | 53 | | | 獨立董事 | |
中村秀秀 | | | 46 | | | 獨立董事 | |
Takeshi Todoroki | | | 38 | | | 獨立董事 | |
鬆谷亮* | | | 36 | | | 企業審計師 | |
Rimi Takahashi* | | | 31 | | | 企業審計師 | |
本口泰子* | | | 58 | | | 企業審計師 | |
(單位為千,
除外 類別人數) 董事和企業審計師類別 |
| |
合計金額
薪酬 |
| |
基本薪酬
|
| |
數量:
中的人員 類別 |
| |||||||||
執行董事(gyomu-shikko-torishimariyaku)(1)
|
| | | ¥ | 15,396 | | | | | ¥ | 15,396 | | | | | | 2 | | |
外部董事(2)
|
| | | ¥ | 720 | | | | | ¥ | 720 | | | | | | 3 | | |
外部公司審計師(3)
|
| | | ¥ | 2,520 | | | | | ¥ | 2,520 | | | | | | 3 | | |
發行名稱
|
| |
發行日期
|
| |
過期日期
|
| |
行使價
(每股) |
| |
數量:
普通股 待批准(2) |
| ||||||||||||
第二系列
|
| | | | 06/26/2016 | | | | | | 06/26/2026 | | | | | ¥ | 19 | | | | | | 45,000 | | |
第三系列
|
| | | | 03/31/2017 | | | | | | 02/28/2027 | | | | | ¥ | 56 | | | | | | 9,000 | | |
第四系列(1)
|
| | | | 01/29/2021 | | | | | | 02/02/2031 | | | | | ¥ | 56 | | | | | | 1,146,000 | | |
第四系列(1)
|
| | | | 03/31/2021 | | | | | | 02/02/2031 | | | | | ¥ | 56 | | | | | | 873,000 | | |
名稱
|
| |
授予日期
|
| |
開頭
鍛鍊週期 |
| |
結束
鍛鍊週期 |
| |
練習
價格 (每股) |
| |
總數
股票期權 已批准 |
| |
總數
普通股 底層 股票期權(1) |
| ||||||||||||||||||
由野裕介
|
| | | | 03/31/2021 | | | | | | 02/03/2021 | | | | | | 02/02/2031 | | | | | ¥ | 56 | | | | | | 261 | | | | | | 783,000 | | |
津賀弘美
|
| | | | 06/26/2016 | | | | | | 06/27/2016 | | | | | | 06/26/2026 | | | | | ¥ | 19 | | | | | | 15 | | | | | | 45,000 | | |
津賀弘美
|
| | | | 03/31/2017 | | | | | | 04/01/2017 | | | | | | 02/28/2027 | | | | | ¥ | 56 | | | | | | 3 | | | | | | 9,000 | | |
津賀弘美
|
| | | | 02/03/2021 | | | | | | 02/03/2021 | | | | | | 02/02/2031 | | | | | ¥ | 56 | | | | | | 10 | | | | | | 30,000 | | |
受益人姓名
|
| |
普通股
實益擁有的 緊接在此之前的 產品(1) |
| |
普通股
實益擁有的 緊隨其後 產品(1) |
| ||||||||||||||||||
|
個共享
|
| |
百分比
|
| |
個共享
|
| |
百分比
|
| ||||||||||||||
被任命的高管、董事和公司審計師:
|
| | | | | | | | | | | | | | | | | | | | | | | | |
由野裕介(2)
|
| | | | 17,618,916 | | | | | | 84.8% | | | | | | 17,618,916 | | | | | | 76.0% | | |
由美松下由美
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | |
金澤隆(3)
|
| | | | 57,000 | | | | | | * | | | | | | 57,000 | | | | | | * | | |
中村秀秀
|
| | | | 30,000 | | | | | | * | | | | | | 30,000 | | | | | | * | | |
Takeshi Todoroki
|
| | | | __ | | | | | | * | | | | | | | | | | | | * | | |
鬆谷亮
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Rimi Takahashi
|
| | | | __ | | | | | | * | | | | | | | | | | | | * | | |
本口泰子
|
| | | | __ | | | | | | * | | | | | | | | | | | | * | | |
所有指定的高管、董事和公司審計師作為一個小組(8人)
|
| | | | 17,705,916 | | | | | | 85.2% | | | | | | 17,705,916 | | | | | | 76.4% | | |
5%或更多股東: | | | | | | | | | | | | | | | | | | | | | | | | | |
由野裕介(2)
|
| | | | 17,618,916 | | | | | | 84.8% | | | | | | 17,618,916 | | | | | | 76.0% | | |
Kayama Satsuki(4)
|
| | | | 1,480,000 | | | | | | 7.4% | | | | | | 1,480,000 | | | | | | 6.6% | | |
存取人或美國存托股份持有人
必須支付: |
| |
用於:
|
|
每100個美國存託憑證(或100個美國存託憑證的一部分)5美元(或更少) | | |
美國存託憑證的發行,包括因股份、權利或其他財產的分配而產生的發行
為取款目的取消美國存託憑證,包括存款協議終止的情況
|
|
每個美國存托股份0.05美元(或更少) | | | 對美國存托股份持有者的任何現金分配 | |
如果分發給您的證券是普通股,並且普通股已存放用於發行美國存託憑證,則應支付的費用相當於該費用 | | |
由託管人分配給美國存托股份持有人的分配給已存放證券(包括權利)持有人的證券的分配
|
|
每個日曆年每個美國存托股份$0.05(或更少) | | | 託管服務 | |
註冊費或轉讓費 | | |
當您存入或提取股份時,將股份在我們的股份登記冊上轉移和登記至存管人或其代理人的姓名或名稱
|
|
託管人的費用 | | |
有線(包括SWIFT)和傳真傳輸(如果存款協議中明確規定)
將外幣兑換成美元
|
|
美國存託憑證或託管人必須為任何美國存託憑證或普通股支付的税款和其他政府費用,如股票轉讓税、印花税或預扣税 | | | 根據需要 | |
託管人或其代理人為已交存證券支付的任何費用 | | | 根據需要 | |
承銷商
|
| |
數量:
美國存託憑證 |
| |||
素數資本有限責任公司
|
| | | | 2,400,000 | | |
合計
|
| | | | 2,400,000 | | |
| | |
每股
|
| |
合計
沒有 超額配售 選項 |
| |
合計
包含完整的 超額配售 選項 |
| |||||||||
公開發行價
|
| | | $ | 4.00 | | | | | $ | 9,600,000 | | | | | $ | 11,040,000 | | |
承保折扣(1)
|
| | | $ | 0.32 | | | | | $ | 768,000 | | | | | $ | 883,200 | | |
未扣除費用的收益給我們
|
| | | $ | 3.68 | | | | | $ | 8,832,000 | | | | | $ | 10,156,800 | | |
説明
|
| |
金額
|
| |||
美國證券交易委員會註冊費
|
| | | $ | 2,057 | | |
金融業監督管理機構備案費
|
| | | $ | 3,300 | | |
納斯達克入場費和上市費
|
| | | $ | 50,000 | | |
會計和審計費用和費用
|
| | | $ | 300,000 | | |
律師費和開支
|
| | | $ | 1,500,000 | | |
承銷商費用和實報實銷費用
|
| | | $ | 250,000 | | |
打印費
|
| | | $ | 75,000 | | |
其他
|
| | | $ | 15,175 | | |
合計
|
| | | $ | 2,195,532 | | |
截至2022年3月31日和2021年3月31日及截至2021年3月31日的經審計綜合財務報表
|
| |
第
頁
|
| |||
獨立註冊會計師事務所報告
|
| | | | F-2 | | |
截至2022年和2021年3月31日的綜合資產負債表
|
| | | | F-3 | | |
截至2022年和2021年3月31日止年度的合併損失表
|
| | | | F-4 | | |
截至2022年和2021年3月31日止年度的綜合全面虧損報表
|
| | | | F-5 | | |
截至2022年3月31日的年度股東(虧損)權益合併報表和
2021 |
| | | | F-6 | | |
截至2022年和2021年3月31日止年度合併現金流量表
|
| | | | F-7 | | |
截至2022年和2021年3月31日的合併財務報表附註
|
| | | | F-8 | | |
截至2022年和2021年9月30日止六個月的未經審計簡明綜合財務報表
|
| |
第
頁
|
| |||
截至2022年9月30日(未經審計)和2022年3月31日的簡明綜合資產負債表
|
| | | | F-28 | | |
截至2022年9月30日和2021年9月30日止六個月簡明綜合收益(虧損)表(未經審計)
|
| | | | F-29 | | |
截至2022年9月30日和2021年9月30日止六個月簡明綜合全面收益(虧損)報表(未經審計)
|
| | | | F-30 | | |
截至2022年和2021年9月30日止六個月股東權益(虧損)簡明綜合報表(未經審計)
|
| | | | F-31 | | |
截至2022年9月30日和2021年9月30日止六個月簡明合併現金流量表(未經審計)
|
| | | | F-32 | | |
截至2022年9月30日和2021年9月30日止六個月簡明合併財務報表附註(未經審計)
|
| | | | F-33 | | |
| | |
3月31日
|
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
資產 | | | | | | | | | | | | | |
流動資產: | | | | | | | | | | | | | |
現金和現金等價物
|
| | | ¥ | 14,012 | | | | | ¥ | 15,378 | | |
應收貿易賬款
|
| | | | 2,700 | | | | | | 10,700 | | |
應收消費税
|
| | | | — | | | | | | 5,310 | | |
其他應收賬款
|
| | | | 6,908 | | | | | | — | | |
預付薪酬資產
|
| | | | 4,533 | | | | | | 88,509 | | |
預付費用和其他流動資產
|
| | | | 2,026 | | | | | | 6,399 | | |
流動資產總額
|
| | | | 30,179 | | | | | | 126,296 | | |
財產和設備,淨額
|
| | | | 34,160 | | | | | | 94 | | |
延期發售成本
|
| | | | 116,059 | | | | | | 65,978 | | |
其他資產
|
| | | | 2,412 | | | | | | 2,438 | | |
總資產
|
| | | ¥ | 182,810 | | | | | ¥ | 194,806 | | |
負債和股東(虧損)權益 | | | | | | | | | | | | | |
流動負債: | | | | | | | | | | | | | |
應付賬款
|
| | | ¥ | 1,485 | | | | | ¥ | 4,185 | | |
應計費用和其他流動負債
|
| | | | 101,035 | | | | | | 37,087 | | |
應繳消費税
|
| | | | 2,347 | | | | | | 9,077 | | |
長期債務的當期部分,扣除債務發行成本
|
| | | | 4,970 | | | | | | 1,649 | | |
遞延收入
|
| | | | 33,000 | | | | | | — | | |
流動負債總額
|
| | | | 142,837 | | | | | | 51,998 | | |
不包括當期部分的長期債務,扣除債務發行成本
|
| | | | 79,474 | | | | | | 83,944 | | |
總負債
|
| | | | 222,311 | | | | | | 135,942 | | |
承付款和或有事項(附註5) | | | | | | | | | | | | | |
股東(虧損)權益: | | | | | | | | | | | | | |
普通股:截至2022年3月31日和2021年3月31日,授權股份8000萬股,已發行和已發行股份2004000股
|
| | | | 136,636 | | | | | | 136,636 | | |
新增實收資本
|
| | | | 337,299 | | | | | | 337,299 | | |
累計虧損
|
| | | | (511,908) | | | | | | (414,828) | | |
累計其他綜合損失
|
| | | | (1,528) | | | | | | (243) | | |
股東(虧損)總股本
|
| | | | (39,501) | | | | | | 58,864 | | |
總負債和股東(虧損)權益
|
| | | ¥ | 182,810 | | | | | ¥ | 194,806 | | |
| | |
截至2013年3月31日的年度
|
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
收入
|
| | | ¥ | 224,727 | | | | | ¥ | 212,000 | | |
收入成本
|
| | | | 2,516 | | | | | | 25,146 | | |
毛利
|
| | | | 222,211 | | | | | | 186,854 | | |
運營費用: | | | | | | | | | | | | | |
銷售、一般和管理費用
|
| | | | 312,053 | | | | | | 214,608 | | |
運營虧損
|
| | | | (89,842) | | | | | | (27,754) | | |
其他(費用)收入: | | | | | | | | | | | | | |
其他收入
|
| | | | 541 | | | | | | 5,971 | | |
利息支出
|
| | | | (2,984) | | | | | | (3,424) | | |
外幣損失淨額
|
| | | | (4,795) | | | | | | (591) | | |
其他(費用)收入合計,淨額
|
| | | | (7,238) | | | | | | 1,956 | | |
淨虧損
|
| | | ¥ | (97,080) | | | | | ¥ | (25,798) | | |
普通股股東應佔每股淨虧損,基本虧損和攤薄虧損
|
| | | ¥ | (4.85) | | | | | ¥ | (1.29) | | |
加權平均流通股用於計算每股淨虧損,基本
和稀釋的 |
| | | | 20,004,000 | | | | | | 20,004,000 | | |
| | |
截至2013年3月31日的年度
|
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
淨虧損
|
| | | ¥ | (97,080) | | | | | ¥ | (25,798) | | |
外幣折算調整,税後淨額
|
| | | | (1,285) | | | | | | (243) | | |
全面虧損
|
| | | ¥ | (98,365) | | | | | ¥ | (26,041) | | |
| | |
普通股
|
| |
其他
資本 |
| |
累計
赤字 |
| |
累計
其他 綜合 虧損 |
| |
合計
股東的 (赤字)股權 |
| |||||||||||||||||||||
| | |
個共享
|
| |
金額
|
| ||||||||||||||||||||||||||||||
平衡,2020年3月31日
|
| | | | 20,004,000 | | | | | ¥ | 136,636 | | | | | ¥ | 129,270 | | | | | ¥ | (389,030) | | | | | ¥ | — | | | | | ¥ | (123,124) | | |
關聯方收據
|
| | | | — | | | | | | — | | | | | | 6,129 | | | | | | — | | | | | | — | | | | | | 6,129 | | |
基於股份的薪酬
|
| | | | — | | | | | | — | | | | | | 201,900 | | | | | | — | | | | | | — | | | | | | 201,900 | | |
外幣折算調整,税後淨額
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (243) | | | | | | (243) | | |
淨虧損
|
| | | | — | | | | | | — | | | | | | — | | | | | | (25,798) | | | | | | — | | | | | | (25,798) | | |
Balance,2021年3月31日
|
| | | | 20,004,000 | | | | | | 136,636 | | | | | | 337,299 | | | | | | (414,828) | | | | | | (243) | | | | | | 58,864 | | |
外幣折算調整,税後淨額
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (1,285) | | | | | | (1,285) | | |
淨虧損
|
| | | | — | | | | | | — | | | | | | — | | | | | | (97,080) | | | | | | — | | | | | | (97,080) | | |
Balance,2022年3月31日
|
| | | | 20,004,000 | | | | | ¥ | 136,636 | | | | | ¥ | 337,299 | | | | | ¥ | (511,908) | | | | | ¥ | (1,528) | | | | | ¥ | (39,501) | | |
| | |
截至2013年3月31日的年度
|
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
經營活動現金流: | | | | | | | | | | | | | |
淨虧損
|
| | | ¥ | (97,080) | | | | | ¥ | (25,798) | | |
將淨虧損與經營活動提供的現金淨額進行調整:
|
| | | | | | | | | | | | |
折舊及攤銷
|
| | | | 862 | | | | | | 115 | | |
債務發行成本攤銷
|
| | | | 69 | | | | | | 68 | | |
基於股份的薪酬費用
|
| | | | 83,976 | | | | | | 111,684 | | |
經營性資產和負債變動:
|
| | | | | | | | | | | | |
應收貿易賬款
|
| | | | 8,000 | | | | | | (9,614) | | |
應收消費税
|
| | | | 5,310 | | | | | | 5,206 | | |
其他應收賬款
|
| | | | (6,908) | | | | | | — | | |
延期合同成本
|
| | | | — | | | | | | 17,617 | | |
預付費用和其他流動資產
|
| | | | 4,386 | | | | | | 2,848 | | |
應付賬款
|
| | | | (2,700) | | | | | | — | | |
因關聯方原因
|
| | | | — | | | | | | (1,413) | | |
應計費用和其他流動負債
|
| | | | 57,338 | | | | | | 13,420 | | |
應繳消費税
|
| | | | (6,730) | | | | | | 9,077 | | |
遞延收入
|
| | | | 33,000 | | | | | | (106,919) | | |
收到的押金
|
| | | | — | | | | | | (16,760) | | |
其他
|
| | | | 42 | | | | | | 2,512 | | |
經營活動提供的現金淨額
|
| | | | 79,565 | | | | | | 2,043 | | |
投資活動現金流: | | | | | | | | | | | | | |
購置房產和設備
|
| | | | (20,841) | | | | | | — | | |
投資活動中使用的淨現金
|
| | | | (20,841) | | | | | | — | | |
融資活動的現金流: | | | | | | | | | | | | | |
股票期權發行收益
|
| | | | — | | | | | | 1,707 | | |
長期債務收益
|
| | | | 500 | | | | | | 25,000 | | |
償還長期債務
|
| | | | (1,718) | | | | | | (1,619) | | |
關聯方收據
|
| | | | — | | | | | | 6,129 | | |
延期發行費用的支付
|
| | | | (58,881) | | | | | | (43,771) | | |
用於融資活動的現金淨額
|
| | | | (60,099) | | | | | | (12,554) | | |
匯率變動對現金和現金等價物的影響
|
| | | | 9 | | | | | | (173) | | |
現金和現金等價物淨減少
|
| | | | (1,366) | | | | | | (10,684) | | |
現金和現金等價物 | | | | | | | | | | | | | |
新年伊始
|
| | | | 15,378 | | | | | | 26,062 | | |
年終
|
| | | ¥ | 14,012 | | | | | ¥ | 15,378 | | |
現金流量信息補充披露: | | | | | | | | | | | | | |
支付利息的現金
|
| | | ¥ | 2,919 | | | | | ¥ | 3,362 | | |
繳納所得税的現金
|
| | | ¥ | — | | | | | ¥ | — | | |
非現金投融資活動: | | | | | | | | | | | | | |
購置房產和設備計入應計費用
|
| | | ¥ | 14,087 | | | | | ¥ | — | | |
應計產品成本
|
| | | ¥ | 4,400 | | | | | ¥ | 13,200 | | |
| | |
百分比:
收入 |
| |||||||||
| | |
截至2009年3月31日的年度
|
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
客户A
|
| | | | 100% | | | | | | — | | |
客户B
|
| | | | — | | | | | | 51% | | |
客户C
|
| | | | — | | | | | | 33% | | |
| | |
以千為單位的日元
|
| |||||||||
| | |
截至2009年3月31日的年度
|
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
收入來源: | | | | | | | | | | | | | |
耐用品垂直
|
| | | ¥ | 224,727 | | | | | ¥ | 85,000 | | |
垂直商業醫療保健
|
| | | | — | | | | | | 107,000 | | |
系統開發
|
| | | | — | | | | | | 20,000 | | |
總收入
|
| | | ¥ | 224,727 | | | | | ¥ | 212,000 | | |
| | |
以千為單位的日元
|
| |||||||||
| | |
截至2009年3月31日的年度
|
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
年初餘額
|
| | | ¥ | — | | | | | ¥ | 106,919 | | |
收入收入
|
| | | | — | | | | | | (106,919) | | |
收入延期
|
| | | | 33,000 | | | | | | — | | |
年終餘額
|
| | | ¥ | 33,000 | | | | | ¥ | — | | |
| | |
以千為單位的日元
|
| |||||||||
| | |
3月31日
|
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
大寫軟件
|
| | | ¥ | 34,928 | | | | | ¥ | — | | |
計算機
|
| | | | 999 | | | | | | 999 | | |
傢俱和固定裝置
|
| | | | 632 | | | | | | 632 | | |
全部物業和設備
|
| | | | 36,559 | | | | | | 1,631 | | |
減去:累計折舊和攤銷
|
| | | | (2,399) | | | | | | (1,537) | | |
總財產和設備,淨額
|
| | | ¥ | 34,160 | | | | | ¥ | 94 | | |
| 級別1: | | | 對於相同的資產或負債,使用活躍市場中未調整的報價確定。 | |
| 二級: | | | 使用直接或間接可觀察到的第1級報價以外的其他投入進行估算。 | |
| 級別3: | | | 使用對資產或負債的公允價值有重大影響的不可觀察的輸入進行估計。 | |
| | | | | | | | |
以千為單位的日元
|
| |||||||||
| | | | | | | | |
3月31日
|
| |||||||||
| | |
利率
|
| |
到期日
|
| |
2022
|
| |
2021
|
| ||||||
修改後的與日本金融公司的定期貸款
|
| |
0.36%至1.26%
|
| |
2026年8月31日
|
| | | ¥ | 15,500 | | | | | ¥ | — | | |
與日本金融公司的定期貸款。
|
| |
0.90%至8.55%
|
| |
2026年8月31日
|
| | | | — | | | | | | 15,000 | | |
與Resona Bank,Limited的定期貸款
|
| |
0.00%至1.20%
|
| |
2030年11月30日
|
| | | | 25,000 | | | | | | 25,000 | | |
與印度國家銀行房地產金融有限公司的定期貸款
|
| |
6.00%
|
| |
2037年9月5日
|
| | | | 45,011 | | | | | | 46,729 | | |
長期債務總額
|
| | | | | | | | | | 85,511 | | | | | | 86,729 | | |
減去:未攤銷債務發行成本
|
| | | | | | | | | | (1,067) | | | | | | (1,136) | | |
小計
|
| | | | | | | | | | 84,444 | | | | | | 85,593 | | |
長期債務的當期部分,扣除債務發行成本
|
| | | | | | | | | | (4,970) | | | | | | (1,649) | | |
不包括當期部分的長期債務,扣除
發債成本 |
| | | | | | | | | ¥ | 79,474 | | | | | ¥ | 83,944 | | |
| | |
(日元千元)
|
| |||
2023
|
| | | ¥ | 5,039 | | |
2024
|
| | | | 8,950 | | |
2025
|
| | | | 9,076 | | |
2026
|
| | | | 9,203 | | |
2027
|
| | | | 7,062 | | |
之後
|
| | | | 46,181 | | |
合計
|
| | | ¥ | 85,511 | | |
|
選項的預期壽命
|
| |
10年
|
|
|
預期波動率
|
| |
60.0%
|
|
|
無風險利率
|
| |
1.2% – 1.7%
|
|
|
預期股息收益率
|
| |
—
|
|
|
股票期權的加權平均授予日期公允價值
|
| |
¥72
|
|
| | | | | | | | |
日元
|
| |
年
|
| |
數千
共 日元 |
| |||||||||
| | |
股份數量
|
| |
加權-
平均 練習 價格 |
| |
加權-
平均 剩餘 合同 術語 |
| |
聚合
固有的 值 |
| ||||||||||||
截至2020年4月1日的傑出表現
|
| | | | 54,000 | | | | | ¥ | 25 | | | | | | 6.4 | | | | | ¥ | — | | |
已批准
|
| | | | 2,019,000 | | | | | | 56 | | | | | | | | | | | | — | | |
鍛鍊
|
| | | | — | | | | | | — | | | | | | | | | | | | — | | |
被沒收
|
| | | | — | | | | | | — | | | | | | | | | | | | — | | |
截至2021年3月31日的傑出表現
|
| | | | 2,073,000 | | | | | | 55 | | | | | | | | | | | | — | | |
已批准
|
| | | | — | | | | | | — | | | | | | | | | | | | — | | |
鍛鍊
|
| | | | — | | | | | | — | | | | | | | | | | | | — | | |
被沒收
|
| | | | — | | | | | | — | | | | | | 9.7 | | | | | | — | | |
截至2022年3月31日
|
| | | | 2,073,000 | | | | | | 55 | | | | | | 8.7 | | | | | | 183,497 | | |
自2022年3月31日起可行使
|
| | | | 2,019,000 | | | | | ¥ | 56 | | | | | | 8.8 | | | | | ¥ | 177,073 | | |
| | |
日元(千),不包括股票和
每股數據 |
| |||||||||
| | |
截至2009年3月31日的年度
|
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
分子: | | | | | | | | | | | | | |
淨虧損
|
| | | ¥ | (97,080) | | | | | ¥ | (25,798) | | |
分母: | | | | | | | | | | | | | |
加權平均已發行普通股用於計算每股淨虧損
股份、基本股份和稀釋股份 |
| | | | 20,004,000 | | | | | | 20,004,000 | | |
每股基本和攤薄淨虧損
|
| | | ¥ | (4.85) | | | | | ¥ | (1.29) | | |
| | |
3月31日
|
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
第二系列和第三系列未償還股票期權
|
| | | | 54,000 | | | | | | 54,000 | | |
第四系列未償還股票期權
|
| | | | 2,019,000 | | | | | | 2,019,000 | | |
潛在稀釋股份總數
|
| | | | 2,073,000 | | | | | | 2,073,000 | | |
| | |
以千為單位的日元
|
| |||||||||
| | |
截至2009年3月31日的年度
|
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
日本
|
| | | ¥ | (80,543) | | | | | ¥ | (11,355) | | |
新加坡
|
| | | | (16,537) | | | | | | (14,443) | | |
所得税前虧損
|
| | | ¥ | (97,080) | | | | | ¥ | (25,798) | | |
| | |
以千為單位的日元
|
| |||||||||
| | |
截至2009年3月31日的年度
|
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
按法定税率享受所得税優惠
|
| | | ¥ | (33,580) | | | | | ¥ | (8,923) | | |
因以下原因增加(減少)的税收: | | | | | | | | | | | | | |
不可扣除的股份薪酬費用
|
| | | | 29,047 | | | | | | 38,631 | | |
延期發售成本
|
| | | | (17,323) | | | | | | (19,707) | | |
估值免税額變動
|
| | | | 15,982 | | | | | | (15,139) | | |
外幣匯率差異
|
| | | | 2,844 | | | | | | 2,541 | | |
不允許的損失
|
| | | | 2,748 | | | | | | 2,455 | | |
其他
|
| | | | 282 | | | | | | 142 | | |
所得税費用
|
| | | ¥ | — | | | | | ¥ | — | | |
| | |
日圓(千)年3月31日
|
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
淨營業虧損結轉
|
| | | ¥ | 135,400 | | | | | ¥ | 118,693 | | |
其他
|
| | | | 2,223 | | | | | | 175 | | |
遞延税金資產總額。。
|
| | | | 137,623 | | | | | | 118,868 | | |
遞延納税義務: | | | | | | | | | | | | | |
發債成本
|
| | | | (369) | | | | | | (393) | | |
其他應收賬款
|
| | | | (2,274) | | | | | | — | | |
大寫軟件
|
| | | | (1,011) | | | | | | — | | |
其他
|
| | | | (362) | | | | | | (850) | | |
遞延納税負債總額
|
| | | | (4,016) | | | | | | (1,243) | | |
減去:估值免税額
|
| | | | (133,607) | | | | | | (117,625) | | |
遞延税金淨資產
|
| | | ¥ | — | | | | | ¥ | — | | |
| | |
以千為單位的日元
|
| |||||||||
| | |
截至2009年3月31日的年度
|
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
年初的估值津貼
|
| | | ¥ | 117,625 | | | | | ¥ | 117,527 | | |
附加(扣減)
|
| | | | 15,982 | | | | | | (15,139) | | |
法定税率變化
|
| | | | — | | | | | | 15,237 | | |
年終估值津貼
|
| | | ¥ | 133,607 | | | | | ¥ | 117,625 | | |
截至3月31日的年份
|
| |
以千為單位的日元
|
| |||
2023年至2026年
|
| | | ¥ | 97,223 | | |
2027至2030年間
|
| | | | 245,922 | | |
2031年及以後
|
| | | |
48,297
|
| |
合計
|
| | |
¥
|
391,442
|
| |
| | |
日圓(千)年3月31日
|
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
應計薪酬
|
| | | ¥ | 2,737 | | | | | ¥ | 8,706 | | |
應計產品成本
|
| | | | 4,400 | | | | | | 13,200 | | |
應計審計費用
|
| | | | 50,188 | | | | | | 6,090 | | |
應計專業費用
|
| | | | 19,273 | | | | | | 3,443 | | |
應繳預提税金
|
| | | | 2,435 | | | | | | 2,447 | | |
應計購置的財產和設備
|
| | | | 14,087 | | | | | | — | | |
其他應計費用和流動負債
|
| | | | 7,915 | | | | | | 3,201 | | |
合計
|
| | | ¥ | 101,035 | | | | | ¥ | 37,087 | | |
| | |
9月30日
2022 |
| |
3月31日
2022 |
| ||||||
| | |
(未經審計)
|
| | | | | | | |||
資產 | | | | | | | | | | | | | |
流動資產: | | | | | | | | | | | | | |
現金和現金等價物
|
| | | ¥ | 8,620 | | | | | ¥ | 14,012 | | |
應收貿易賬款
|
| | | | ― | | | | | | 2,700 | | |
其他應收賬款
|
| | | | ― | | | | | | 6,908 | | |
預付薪酬資產
|
| | | | 472 | | | | | | 4,533 | | |
預付費用和其他流動資產
|
| | | | 16,180 | | | | | | 2,026 | | |
流動資產總額
|
| | | | 25,272 | | | | | | 30,179 | | |
財產和設備,淨額
|
| | | | 38,575 | | | | | | 34,160 | | |
延期發售成本
|
| | | | 140,250 | | | | | | 116,059 | | |
其他資產
|
| | | | 2,354 | | | | | | 2,412 | | |
總資產
|
| | | ¥ | 206,451 | | | | | ¥ | 182,810 | | |
負債和股東權益(赤字) | | | | | | | | | | | | | |
流動負債: | | | | | | | | | | | | | |
應付賬款
|
| | | ¥ | 1,485 | | | | | ¥ | 1,485 | | |
應計費用和其他流動負債
|
| | | | 69,947 | | | | | | 101,035 | | |
應繳消費税
|
| | | | ― | | | | | | 2,347 | | |
長期債務的當期部分,扣除債務發行成本
|
| | | | 8,311 | | | | | | 4,970 | | |
遞延收入
|
| | | | 33,000 | | | | | | 33,000 | | |
流動負債總額
|
| | | | 112,743 | | | | | | 142,837 | | |
不包括當期部分的長期債務,扣除債務發行成本
|
| | | | 75,055 | | | | | | 79,474 | | |
總負債
|
| | | | 187,798 | | | | | | 222,311 | | |
承付款和或有事項(附註5) | | | | | | | | | | | | | |
股東權益(虧損): | | | | | | | | | | | | | |
普通股:截至2022年9月30日和3月31日,授權股份8,000萬股,已發行和已發行股份20,004,000股
|
| | | | 136,636 | | | | | | 136,636 | | |
新增實收資本
|
| | | | 337,299 | | | | | | 337,299 | | |
累計虧損
|
| | | | (452,677) | | | | | | (511,909) | | |
累計其他綜合損失
|
| | | | (2,605) | | | | | | (1,528) | | |
股東權益合計(虧損)
|
| | | | 18,653 | | | | | | (39,501) | | |
總負債和股東權益(赤字)
|
| | | ¥ | 206,451 | | | | | ¥ | 182,810 | | |
| | |
截至9月30日的6個月
|
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
收入
|
| | | ¥ | 130,182 | | | | | ¥ | 103,636 | | |
收入成本
|
| | | | 1,119 | | | | | | 981 | | |
毛利
|
| | | | 129,063 | | | | | | 102,655 | | |
運營費用: | | | | | | | | | | | | | |
銷售、一般和管理費用
|
| | | | 66,487 | | | | | | 146,507 | | |
運營收入(虧損)
|
| | | | 62,576 | | | | | | (43,852) | | |
其他收入(費用): | | | | | | | | | | | | | |
利息支出
|
| | | | (1,524) | | | | | | (1,560) | | |
其他收入(費用),淨額
|
| | | | (1,820) | | | | | | (432) | | |
所得税前收入(虧損)
|
| | | | 59,232 | | | | | | (45,844) | | |
所得税費用
|
| | | | ― | | | | | | ― | | |
淨收益(虧損)
|
| | | ¥ | 59,232 | | | | | ¥ | (45,844) | | |
普通股股東每股淨收益(虧損) - Basic
|
| | | ¥ | 2.96 | | | | | ¥ | (2.29) | | |
加權平均流通股用於計算 - 基本和稀釋後每股淨收益(虧損)
|
| | | | 20,004,000 | | | | | | 20,004,000 | | |
假設稀釋,普通股股東 - 每股淨收益(虧損)
|
| | | ¥ | 2.79 | | | | | ¥ | (2.29) | | |
加權平均流通股用於計算每股淨收益(虧損) - 假設稀釋
|
| | | | 21,222,348 | | | | | | 20,004,000 | | |
| | |
以千為單位的日元
|
| |||||||||
| | |
截至6個月的時間
9月30日 |
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
淨收益(虧損)
|
| | | ¥ | 59,232 | | | | | ¥ | (45,844) | | |
外幣折算調整,税後淨額
|
| | | | (1,078) | | | | | | (475) | | |
綜合收益(虧損)
|
| | | ¥ | 58,154 | | | | | ¥ | (46,319) | | |
| | |
庫存類別
|
| |
額外的
實收 大寫 |
| |
累計
赤字 |
| |
累計
其他 綜合 虧損 |
| |
合計
股東的 股權 |
| |||||||||||||||||||||
|
普通股
|
| |||||||||||||||||||||||||||||||||||
|
個共享
|
| |
金額
|
| ||||||||||||||||||||||||||||||||
Balance,2021年3月31日
|
| | | | 20,004,000 | | | | | ¥ | 136,636 | | | | | ¥ | 337,299 | | | | | ¥ | (414,828) | | | | | ¥ | (243) | | | | | ¥ | 58,864 | | |
外幣折算調整,税後淨額
|
| | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | (475) | | | | | | (475) | | |
淨虧損
|
| | | | ― | | | | | | ― | | | | | | ― | | | | | | (45,844) | | | | | | ― | | | | | | (45,844) | | |
Balance,2021年9月30日
|
| | | | 20,004,000 | | | | | ¥ | 136,636 | | | | | ¥ | 337,299 | | | | | ¥ | (460,672) | | | | | ¥ | (718) | | | | | ¥ | 12,545 | | |
Balance,2022年3月31日
|
| | | | 20,004,000 | | | | | ¥ | 136,636 | | | | | ¥ | 337,299 | | | | | ¥ | (511,909) | | | | | ¥ | (1,528) | | | | | ¥ | (39,502) | | |
外幣折算調整,税後淨額
|
| | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | (1,077) | | | | | | (1,077) | | |
淨收益/(虧損)
|
| | | | ― | | | | | | ― | | | | | | ― | | | | | | 59,232 | | | | | | ― | | | | | | 59,232 | | |
餘額,2022年9月30日
|
| | | | 20,004,000 | | | | | ¥ | 136,636 | | | | | ¥ | 337,299 | | | | | ¥ | (452,677) | | | | | ¥ | (2,605) | | | | | ¥ | 18,653 | | |
| | |
截至6個月的時間
9月30日 |
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
經營活動現金流: | | | | | | | | | | | | | |
淨收益(虧損)
|
| | | ¥ | 59,232 | | | | | ¥ | (45,844) | | |
將淨收益(虧損)與經營活動提供的現金淨額進行調整:
|
| | | | | | | | | | | | |
折舊及攤銷
|
| | | | 3,263 | | | | | | 148 | | |
債務發行成本攤銷
|
| | | | 35 | | | | | | 35 | | |
基於股份的薪酬費用
|
| | | | 4,061 | | | | | | 52,932 | | |
經營性資產和負債變動:
|
| | | | | | | | | | | | |
應收貿易賬款
|
| | | | 2,700 | | | | | | 10,700 | | |
其他應收賬款
|
| | | | 6,908 | | | | | | ― | | |
預付費用和其他流動資產
|
| | | | (14,203) | | | | | | 944 | | |
其他資產
|
| | | | 52 | | | | | | ― | | |
應付賬款
|
| | | | ― | | | | | | 407 | | |
應計費用和其他流動負債
|
| | | | (32,269) | | | | | | 15,996 | | |
應繳消費税
|
| | | | (2,347) | | | | | | (5,145) | | |
其他
|
| | | | ― | | | | | | 269 | | |
經營活動提供的現金淨額
|
| | | | 27,432 | | | | | | 30,442 | | |
投資活動現金流: | | | | | | | | | | | | | |
購置房產和設備
|
| | | | (7,678) | | | | | | (7,392) | | |
投資活動中使用的淨現金
|
| | | | (7,678) | | | | | | (7,392) | | |
融資活動的現金流: | | | | | | | | | | | | | |
長期債務收益
|
| | | | ― | | | | | | 500 | | |
償還長期債務
|
| | | | (1,113) | | | | | | (835) | | |
支付產品費用
|
| | | | (24,191) | | | | | | (35,000) | | |
用於融資活動的現金淨額
|
| | | | (25,304) | | | | | | (35,335) | | |
匯率變化對現金、現金等價物和限制性CA的影響
|
| | | | 158 | | | | | | 73 | | |
現金、現金等價物和受限現金淨減少
|
| | | | (5,392) | | | | | | (12,212) | | |
現金、現金等價物和受限現金 | | | | | | | | | | | | | |
新年伊始
|
| | | | 14,012 | | | | | | 15,378 | | |
年終
|
| | | ¥ | 8,620 | | | | | ¥ | 3,166 | | |
現金流量信息補充披露: | | | | | | | | | | | | | |
支付利息的現金
|
| | | ¥ | 1,524 | | | | | ¥ | ― | | |
非現金投融資活動: | | | | | | | | | | | | | |
應計產品成本
|
| | | ¥ | ― | | | | | ¥ | 7,691 | | |
購置房產和設備計入應計費用
|
| | | ¥ | 319 | | | | | ¥ | ― | | |
| | |
以千為單位的日元
|
| |||||||||
| | |
9月30日
2022 |
| |
3月31日
2022 |
| ||||||
大寫軟件
|
| | | ¥ | 42,606 | | | | | ¥ | 34,928 | | |
計算機
|
| | | | 999 | | | | | | 999 | | |
傢俱和固定裝置
|
| | | | 632 | | | | | | 632 | | |
全部物業和設備
|
| | | | 44,237 | | | | | | 36,559 | | |
減去:累計折舊
|
| | | | (5,662) | | | | | | (2,399) | | |
總財產和設備,淨額
|
| | | ¥ | 38,575 | | | | | ¥ | 34,160 | | |
| | |
利率
|
| |
到期日
|
| |
以千為單位的日元
|
| |||||||||
| | |
9月30日
|
| |
3月31日
|
| ||||||||||||
| | |
2022
|
| |
2022
|
| ||||||||||||
修改後的與日本金融公司的定期貸款
|
| |
0.36%至1.26%
|
| |
2026年8月31日
|
| | | ¥ | 15,275 | | | | | ¥ | 15,500 | | |
與Resona Bank,Limited的定期貸款
|
| |
0.00%至1.20%
|
| |
2030年11月30日
|
| | | | 25,000 | | | | | | 25,000 | | |
與印度國家銀行房地產金融有限公司的定期貸款
|
| |
6.00%
|
| |
2037年9月5日
|
| | | | 44,123 | | | | | | 45,011 | | |
長期債務總額
|
| | | | | | | | | | 84,398 | | | | | | 85,511 | | |
減少未攤銷債務發行成本
|
| | | | | | | | | | (1,032) | | | | | | (1,067) | | |
小計
|
| | | | | | | | | | 83,366 | | | | | | 84,444 | | |
長期債務的當期部分,扣除債務發行成本
|
| | | | | | | | | | (8,311) | | | | | | (4,970) | | |
不包括當期部分的長期債務,淨額
債券發行成本的 |
| | | | | | | | | ¥ | 75,055 | | | | | ¥ | 79,474 | | |
截至2013年3月31日的一年:
|
| |
(日元千元)
|
| |||
2022(剩餘)
|
| | | ¥ | 3,926 | | |
2023
|
| | | | 8,950 | | |
2024
|
| | | | 9,076 | | |
2025
|
| | | | 9,203 | | |
2026
|
| | | | 7,062 | | |
之後
|
| | | | 46,181 | | |
合計
|
| | | ¥ | 84,398 | | |
| | |
日元(千元),不包括股票
和每股數據 |
| |||||||||
| | |
截至9月30日的6個月
|
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
基本: | | | | | | | | | | | | | |
分子: | | | | | | | | | | | | | |
淨收益(虧損)
|
| | | ¥ | 59,232 | | | | | ¥ | (45,844) | | |
分母: | | | | | | | | | | | | | |
用於計算淨收入的加權平均已發行普通股
每股(虧損) |
| | | | 20,004,000 | | | | | | 20,004,000 | | |
每股基本淨收益(虧損)
|
| | | ¥ | 2.96 | | | | | ¥ | (2.29) | | |
假設稀釋: | | | | | | | | | | | | | |
分子: | | | | | | | | | | | | | |
淨收益(虧損)
|
| | | ¥ | 59,232 | | | | | ¥ | (45,844) | | |
分母: | | | | | | | | | | | | | |
加權平均已發行普通股用於計算每股淨收益(虧損)
|
| | | | 20,004,000 | | | | | | 20,004,000 | | |
可發行稀釋證券的 - 股票期權計劃
|
| | | | 1,218,348 | | | | | | — | | |
總加權平均稀釋後流通股
|
| | | | 21,222,348 | | | | | | 20,004,000 | | |
稀釋後每股淨收益(虧損)
|
| | | ¥ | 2.79 | | | | | ¥ | (2.29) | | |
| | |
9月30日
|
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
第二系列和第三系列未償還股票期權
|
| | | | 54,000 | | | | | | 54,000 | | |
第四系列未償還股票期權
|
| | | | — | | | | | | 2,019,000 | | |
潛在稀釋股份總數
|
| | | | 54,000 | | | | | | 2,073,000 | | |
| | |
以千為單位的日元
|
| |||||||||
| | |
9月30日
2022 |
| |
3月31日
2022 |
| ||||||
應計薪酬
|
| | | | 2,577 | | | | | ¥ | 2,737 | | |
應計產品成本
|
| | | | — | | | | | | 4,400 | | |
應計審計費用
|
| | | | 24,039 | | | | | | 50,188 | | |
應計專業費用
|
| | | | 22,004 | | | | | | 19,273 | | |
應繳預提税金
|
| | | | 2,850 | | | | | | 2,435 | | |
應計購置的財產和設備
|
| | | | 18,477 | | | | | | 14,087 | | |
其他應計費用和流動負債
|
| | | | | | | | | | 7,915 | | |
合計
|
| | | ¥ | 69,947 | | | | | ¥ | 101,035 | | |
| | |
常見的
個共享 受益 擁有 在此之前 提供服務 |
| |
百分比
所有權 在此之前 提供服務 |
| |
最大
數量: 共享到 為 售出 |
| |
常見的
個共享 擁有 在此之後 提供服務 |
| |
百分比
所有權 在此之後 提供服務 |
| |||||||||||||||
出售股東 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
理查德·肖菲爾斯私人有限公司有限公司(1)
|
| | | | 980,000 | | | | | | 4.9% | | | | | | 980,000 | | | | | | — | | | | | | — | | |
Afulil Pte.有限公司(1)
|
| | | | 500,000 | | | | | | 2.5% | | | | | | 500,000 | | | | | | — | | | | | | — | | |