Balance Sheets
As of March 31, 2023
Yen
March 31, 2022

March 31, 2023
Ⅰ Assets
１．Current assets
Cash and deposits
Advances paid
Accounts receivable
Prepayments
Prepaid expense
Suspense payments
Total current assets
２．Fixed assets（１）Specified assets
Retirement benefit reserve assets
Total specified assets（２）Other fixed assets
Building fixtures
Furniture and equipments
Telephone subscription rights
Guarantee and security deposits
Investment securities
Total other fixed assets
Total fixed assets
Total assets
Ⅱ Liabilities
１．Current liabilities
Accounts payable
Advance received
Deposits received
Bonus reserves
Income taxes payable
Total current liabilities
２．Fixed liabilities
Retirement benefit reserves
Total fixed liabilities
Total liabilities
Ⅲ Net assets
１．Designated net assets
２.General net assets
General net assets
Total general net assets
Total net assets
Total liabilities and net assets

Increase/(Decrease)

211,125,545
0
238,832,056
0
1,660,678
102,000
451,720,279

327,714,851
10,096
114,300,504
07,242,068
2,079,686
451,347,205(116,589,306)(10,096)
124,531,552
0(5,581,390)(1,977,686)
373,074

19,258,816
19,258,816

19,258,488
19,258,488

328
328

1,194,386
1,422,436
15,00014,436,166
196,300,000
213,367,988
232,626,804
684,347,083

1,491,334
1,168,501
15,00014,707,647
199,966,163
217,348,645
236,607,133
687,954,338(296,948)
253,935
0(271,481)(3,666,163)(3,980,657)(3,980,329)(3,607,255)

38,222,701
2,922,000
4,840,896
2,601,441
70,00048,657,038

44,588,547
1,444,180
4,823,346
2,559,912
70,00053,485,985(6,365,846)
1,477,820
17,55041,5290(4,828,947)

19,258,816
19,258,816
67,915,854

19,258,488
19,258,488
72,744,473

328
328(4,828,619)

-

-

-

616,431,229
616,431,229
616,431,229

615,209,865
615,209,865
615,209,865

1,221,364
1,221,364
1,221,364

684,347,083

687,954,338(3,607,255)

Statements of changes in net assets
For the year ended March 31, 2023

Ⅰ

Changes in general net assets
１．Ordinary changes（１）Ordinary revenues①Supporting membership fees received
Corporate supporting membership fees
Individual supporting membership fees
②Business revenues
Training courses
Research and consulting services③Grants received
Grants for international development research④Miscellaneous revenues
Interest income
Interest income on securities
Other miscellaneous revenues
Total ordinary revenues（２）Ordinary expenses①Business expenses
Personnel expenses
Temporary staff compensation
Field activities expenses
Travel and traffic expenses
Communication and transportation charges
Printing and binding costs
Rental expenses
Insurance expenses
Sundry honoraria
Scholarship benefits
Miscellaneous expenses②Administrative expenses
Personnel expensesPrinting and binding costs
Rental expenses
Sundry honoraria
Taxes and dues
Publicity expenses
Miscellaneous expenses

Total ordinary expenses
Ordinary changes for the period before gain or loss on investment securities
Gain or loss on investment securities
Total gain or loss on investment securities
Ordinary changes for the period
２．Non-recurring changes（１）Non-recurring revenues
Subsidy received
Total non-recurring revenues（２）Non-recurring expenses
Insurance premium paid
Total non-recurring expenses
Non-recurring changes for the period
Corporate, inhabitant and enterprise taxes
Changes in general net assets for the period
Balance of general net assets at beginning of period
Balance of general net assets at end of period
Ⅱ

Changes in designated net assets

Ⅲ

Balance of net assets at end of period

Year ended
March 31, 2023(A)YenYear ended
March 31, 2022(B)Increase/(Decrease)(A)-(B)

1,000,000
5,000
1,005,000

1,000,000
15,0001,015,000

0(10,000)(10,000)

14,204,854
351,062,949
365,267,803

11,537,881
297,393,296
308,931,177

2,666,973
53,669,653
56,336,626

1,000,000
1,000,000

1,000,000
1,000,000

0
0

2,540
1,538,937
329,218
1,870,695
369,143,498

3,536
1,446,782
139,501
1,589,819
312,535,996(996)
92,155
189,717
280,876
56,607,502

160,774,443
2,731,693
93,049,242
63,236,106
771,717
1,210,421
18,421,163
1,637,263
2,055,647
4,440,950
8,637,634
356,966,279

152,032,600
086,472,032
23,072,536
755,5311,317,658
17,897,642
1,238,116
1,448,008
5,192,930
7,986,448
297,413,501

8,741,843
2,731,693
6,577,210
40,163,570
16,186(107,237)
523,521399,147
607,639(751,980)
651,186
59,552,778

2,627,694
54,3101,340,375
1,483,638
338,01103,609,664
9,453,692
366,419,971
2,723,527(1,432,163)(1,432,163)
1,291,364

2,946,706
38,0101,397,685
1,201,364
270,08604,725,817
10,579,668
307,993,169
4,542,827
004,542,827(319,012)
16,300(57,310)282,274
67,9250(1,116,153)(1,125,976)
58,426,802(1,819,300)(1,432,163)(1,432,163)(3,251,463)

0
0
0
0
0
70,0001,221,364
615,209,865
616,431,229

275,288
275,28800
275,288
70,0004,748,115
610,461,750
615,209,865(275,288)(275,288)00(275,288)(3,526,751)
4,748,115
0---616,431,229

615,209,865

1,221,364

Detailed statement of changes in net assets
For the year ended March 31, 2023

Cultivation ofhuman resources
for development
assistanceⅠ

Changes in general net assets
１．Ordinary changes（１）Ordinary revenues①Supporting membership fees received
Corporate supporting membership fees
Individual supporting membership fees
②Business revenuesTraining courses
Research and consulting services③Grants received
Grants for international development research④Miscellaneous revenues
Interest income
Interest income on securities
Other miscellaneous revenues
Total ordinary revenues（２）Ordinary expenses①Business expenses
Personnel expenses
Temporary staff compensation
Field activities expenses
Travel and traffic expenses
Communication and transportation charges
Printing and binding costs
Rental expenses
Insurance expenses
Sundry honoraria
Scholarship benefits
Miscellaneous expenses②Administrative expenses
Personnel expenses
Printing and binding costs
Rental expenses
Sundry honoraria
Taxes and dues
Publicity expenses
Miscellaneous expenses
Total ordinary expenses
Ordinary changes for the period before gain or loss on investment securities
Gain or loss on investment securities
Total gain or loss on investment securities
Ordinary changes for the period
２．Non-recurring changes（１）Non-recurring revenues
Insurance claims received
Total non-recurring revenues（２）Non-recurring expenses
Insurance premium paid
Total non-recurring expenses
Non-recurring changes for the period
Corporate, inhabitant and enterprise taxes
Changes in general net assets for the period
Balance of general net assets at beginning of period
Balance of general net assets at end of period
ⅡChanges in designated net assets

Ⅲ

Balance of net assets at end of periodBusinesses conducting the spending plan for public interest purposes unit
Okita memorial
Seminars on
prize for
FASID
Common revenue
international
international
scholarshipor expense items
development
development
research

Yen

Other businesses unit
Research andconsulting
services

Training
courses

Subtotal

Headquarters
unit

Subtotal

Total

0000000000000000000000000
001,000,000
5,000
1,005,000

1,000,000
5,000
1,005,000

1,159,027
0
1,159,027

67,730067,730

0
000
000
0
0

1,226,757
01,226,757

12,978,097
0
12,978,097

0
351,062,949
351,062,949

12,978,097
351,062,949
364,041,046

00
0

14,204,854
351,062,949
365,267,803

0
0

0
0

1,000,000
1,000,000

0
0

0
0

1,000,000
1,000,000

0
0

0
0

0
0

0
0

1,000,000
1,000,000

0000
1,159,027000
067,7300000
1,000,000

00000000000
0002,226,757

0000
12,978,097

0000
351,062,949

0000
364,041,046

2,540
1,538,937
329,218
1,870,695
2,875,695

2,540
1,538,937
329,218
1,870,695
369,143,498

6,190,609
006,991
18,49535,2581,226,532
0945,2800324,266
8,747,431

3,121,930
0
0
0
7,642
0
493,770
081,8190
159,208
3,864,369

7,135,658
0028,066
110,478
140,706
834,1220498,1830823,871
9,571,084

3,370,395
002,25633,654
134,720705,4160
168,000
4,440,950
142,030
8,997,421

0
0
0
0
0
0
00
0
0
00

19,818,592
0037,313
170,269
310,684
3,259,840
01,693,282
4,440,950
1,449,375
31,180,305

10,583,895
00229,268
201,065
534,119
3,947,871
0296,9100697,657
16,490,785

130,371,956
2,731,693
93,049,242
62,969,525
400,383
365,618
11,213,452
1,637,263
65,4550
6,490,602
309,295,189

140,955,851
2,731,693
93,049,242
63,198,793
601,448899,737
15,161,323
1,637,263
362,3650
7,188,259
325,785,974

0000
0
0
0
0
0
00
0

160,774,443
2,731,693
93,049,242
63,236,106
771,717
1,210,421
18,421,163
1,637,263
2,055,647
4,440,950
8,637,634
356,966,279

0
00
0
0
0
0
0
8,747,431(7,588,404)00(7,588,404)

0
0
0
0
0
00
0
3,864,369(3,796,639)
00(3,796,639)

00
0
0
0
0
0
0
9,571,084(8,571,084)
00(8,571,084)

00
0
00
00
0
8,997,421(8,997,421)
00(8,997,421)

0000
0
0
00
0
0
0
00

0000
0000
31,180,305(28,953,548)
00(28,953,548)

0
0
0
0
0
0
0
0
16,490,785(3,512,688)
00(3,512,688)

0
0
0
0
0
0
0
0
309,295,189
41,767,760
0041,767,760

0
0
0
0
0
0
0
0
325,785,974
38,255,072
0038,255,072

2,627,694
54,3101,340,375
1,483,638
338,01103,609,664
9,453,692
9,453,692(6,577,997)(1,432,163)(1,432,163)(8,010,160)

2,627,694
54,3101,340,375
1,483,638
338,01103,609,664
9,453,692
366,419,971
2,723,527(1,432,163)(1,432,163)
1,291,364

0

0

0

0

00000000000000
000

0
0

0
0

(7,588,404)(3,796,639)(8,571,084)(8,997,421)

0(28,953,548)(3,512,688)

41,767,760

00038,255,072

0
0
0
0
0
70,000(8,080,160)

0
0
0
0
0
70,0001,221,364
615,209,865
616,431,229
0616,431,229

Notes to the financial statements
Yen
１．Significant accounting policies（１）Standards and methods for the valuation of securities
Held-to-maturity securities are accounted for at amortized cost.
Investment securities other than held-to-maturity securities are carried at fair value.
（２）Depreciation methods of fixed assets
Depreciation charges of building fixtures,furniture and equipments are computed using the straight-line
method.
（３）Basis for appropriation of reserves
In preparation for the payment of bonuses to executives and employees, bonus reserves are provided for theanticipated amount of bonuses attributable to the current fiscal year.
Pursuant to the abolishment of the retirement benefit scheem, retirement benefit reserves are provided forthe total of the amount of benefits payable in case that relevant executives and employees leave as of May
31, 2011, and the amount of after tax interest on the retirement benefit reserve assets for the period
susequent to October 1, 2012.
（４）Accounting for consumption taxes
Consumption taxes are accounted for by the tax excluded method.
２．Details of specified assets

Specified assets
Retirement benefit reserve assets
TotalBalance as ofMarch 31, 2021Increase during
the period

Decrease during
the period

Balance as ofMarch 31, 2022

19,258,488
19,258,488

328
328

0
0

19,258,816
19,258,816

Balance as ofMarch 31, 2022

Amount allocatedfrom designatednet assets

Amount allocatedfrom general net
assetsAmountcorresponding toliabilities－－－－

３．Breakdown of sources of specified assets

Specified assets
Retirement benefit reserve assets
Total

19,258,816
19,258,816(19,258,816)(19,258,816)

４．Acquisition cost, accumulated depreciation of fixed assets and the balance at the end of fiscal year

Building fixtures
Furniture and equipments
TotalAcquisition cost

Accumulated
depreciation

Balance as ofMarch 31, 2022

4,432,090
3,885,378
8,317,468

3,237,704
2,462,942
5,700,646

1,194,386
1,422,436
2,616,822

Balance as ofMarch 31, 2021

Increase during
the period

Decrease during
the period reversal due tointendedpayments

Balance as ofMarch 31, 2022

2,559,912

2,601,441

2,559,912

2,601,441

19,258,488

328

0

19,258,816

５．Details of reserves

Current liabilities
Bonus reserves
Fixed liabilities
Retirement benefit reserves６．Details
Details of asset
reserves
retirement obligations
Balance as ofMarch 31, 2021

Fixed liabilities
Asset retirement obligations
Total

2,420,157
2,420,157

Increase during
the period

Decrease during
the period

Balance as ofMarch 31, 2022

271,481271,48100

2,691,638
2,691,638

Annexed detailed statements

１．Details of basic funds and specified assets
Details of basic funds and specified assets are described in the notes to thefinancial statements.

２．Details of reserves
Details of reserves are described in the notes to the financial statements.