Financial Statements
Balance Sheets(Thousands of Yen)
Account

10th Fiscal Year

Account(As of Dec. 31, 2022)

AssetsCurrent Assets

10th Fiscal Year(As of Dec. 31, 2022)

Liabilities
256,144 Current Liabilities

58,062

Cash and Deposits

207,110

Current Portion of Long-Term
Loans Payable

50,080Accounts Receivable Trade

40,941

Accounts Payable-Other

2,504

Prepaid Expenses

5,598

Accrued Expenses

2,137

Others2,494

Income taxes payable296

Deposits Received

2,476

Noncurrent Assets
Tangible Assets

16,770

Others567

0 Noncurrent Liabilities

147,600

Buildings

0Long-Term Loans Payable

147,600

Tools, Furniture andFixtures

0

Total of Liabilities

205,662

Net Assets
Investments and OtherAssets

16,770 Shareholders’ Equity

65,899Investment Securities

9,952

Capital Stock90,163Long-term Prepaid
Expenses625

Capital Surplus

473,345

Others6,193

Legal Capital Surplus

281,254

Other Capital Surplus

192,091

Retained Earnings
Other Retained Earnings
Retained Earnings Brought
ForwardValuation and Translation
Adjustments

Total of Assets

272,915(497,609)(497,609)(497,609)(208)

Valuation Difference on
Available for Sale Securities(208)

Subscription Rights to Shares

1,562

Total of Net Assets

67,253

Total of Liabilities
and Net Assets(Note) Figures less than one thousand yen are rounded down to the nearest thousand.

272,915

Statement of Income(Thousands of Yen)
Account

10th Fiscal Year
(January 1, 2022 to December 31, 2022)

Net Sales

124,163

Cost of Sales

3,116

Gross Profit

121,046

Selling, General and Administrative Expenses

268,276

Operating Loss

(147,229)

Non-Operating Income
Interest Income

11

Foreign Exchange Gains

14,712

Subsidy Income

2,500

Others1017,235

1,516

1,516

Non-Operating Expenses
Interest Expenses
Ordinary Loss

(131,510)

Extraordinary Loss
Impairment Loss

9,154

Loss Before Income Taxes
Income Taxes - Current

9,154(140,665)

296

Net Loss(Note) Figures less than one thousand yen are rounded down to the nearest thousand.

296(140,962)

Statements of Changes in Net Assets(10th Fiscal Year from January 1, 2022 to December 31, 2022)(Thousands of Yen)

CapitalStock
Balance at Beginning ofCurrent Period
Cumulative effects of changes
in accounting policies
Balance at beginning of period
reflecting changes inaccounting policies
Changes of Items During thePeriod
Issuance of New SharesNet Loss
Net changes in items otherthan shareholders’ equity
Total Changes of Items During
the Period
Balance at Ending of Current
Period90,000Shareholders' Equity
Capital Surplus
Retained Earnings
Other Retained
Legal
Total ofOther
Total ofEarnings
CapitalRetained
CapitalCapitalRetained Earnings
Surplus
Earnings
Surplus
Surplus
Brought Forward
281,091

192,091

473,182

90,000281,091

192,091

473,182

163

163

－

163

(370,323)(370,323)

13,676

13,676(356,647)(356,647)(140,962)(140,962)

163

163

－163

(140,962)(140,962)

90,163

281,254

192,091

473,345(497,609)(497,609))

Shareholders'EquityTotal of
Shareholders'EquityValuation and Translation
Adjustments
Valuation
Difference on
Available forSale Securities

Total ofValuation andTranslation
Adjustments

Balance at Beginning of
192,858－－
Current Period
Cumulative effects of changes
13,676in accounting policies
Balance at beginning of period
reflecting changes in206,534－－
accounting policies
Changes of Items During thePeriod
Issuance of New Shares
327
Net Loss(140,962)
Net changes in items other(208)(208)
than shareholders’ equity
Total Changes of Items During(140,635)
(208)
(208)
the Period
Balance at Ending of Current
65,899(208)(208)
Period(Note) Figures less than one thousand yen are rounded down to the nearest thousand.

Subscription
Rights toShares

Total of Net
Assets

1,689

194,547
13,676

1,689

208,223(127)

200(140,962)－(208)(127)(140,970)

1,562

67,253