2.non-consolidated financial statements (1)Balance Sheet
(Millions of yen) | ||
As of March 31, 2023 | As of March 31, 2024 | |
Assets | ||
Current assets | ||
Cash and deposits | 8,914 | 8,778 |
Notes receivable - trade | 548 | 1,324 |
Electronically recorded monetary claims - | 2,774 | 2,982 |
operating | ||
Accounts receivable from completed | 52,525 | 54,669 |
construction contracts | ||
Real estate for sale | 30 | 30 |
Costs on construction contracts in | 1,204 | 1,476 |
progress | ||
Raw materials and supplies | 29 | 39 |
Prepaid expenses | 41 | 119 |
Accounts receivable - other | 1,774 | 3,117 |
Other | 371 | 684 |
Allowance for doubtful accounts | △11 | △102 |
Total current assets | 68,204 | 73,119 |
Non-current assets | ||
Property, plant and equipment | ||
Buildings | 6,515 | 6,282 |
Accumulated depreciation | △3,529 | △3,465 |
Buildings, net | 2,986 | 2,816 |
Structures | 339 | 187 |
Accumulated depreciation | △239 | △130 |
Structures, net | 100 | 56 |
Machinery and equipment | 192 | 65 |
Accumulated depreciation | △178 | △56 |
Machinery and equipment, net | 14 | 9 |
Vehicles | 55 | 35 |
Accumulated depreciation | △48 | △31 |
Vehicles, net | 6 | 4 |
Tools, furniture and fixtures | 1,653 | 1,555 |
Accumulated depreciation | △1,284 | △1,214 |
Tools, furniture and fixtures, net | 369 | 341 |
Land | 1,607 | 1,461 |
Leased assets | 12 | 17 |
Accumulated depreciation | △2 | △5 |
Leased assets, net | 10 | 12 |
Total property, plant and equipment | 5,094 | 4,702 |
Intangible assets | ||
Patent right | 0 | 0 |
Leasehold interests in land | 43 | 43 |
Trademark right | 2 | 2 |
Software | 482 | 374 |
Software in progress | 256 | 435 |
Other | 54 | 2 |
Total intangible assets | 839 | 858 |
(Millions of yen) | ||
As of March 31, 2023 | As of March 31, 2024 | |
Investments and other assets | ||
Investment securities | 4,604 | 6,443 |
Shares of subsidiaries and associates | 3,640 | 3,668 |
Long-termnon-operating accounts | 845 | 1,007 |
receivable | ||
Long-term loans receivable from | 123 | 110 |
subsidiaries and associates | ||
Long-term prepaid expenses | 11 | 32 |
Prepaid pension costs | 1,575 | 1,704 |
Deferred tax assets | 879 | 708 |
Membership and admission charge | 133 | 127 |
Other | 481 | 493 |
Allowance for doubtful accounts | △515 | △515 |
Total investments and other assets | 11,778 | 13,781 |
Total non-current assets | 17,713 | 19,343 |
Total assets | 85,917 | 92,463 |
Liabilities | ||
Current liabilities | ||
Accounts payable for construction | 13,708 | 15,765 |
contracts | ||
Short-term borrowings | 1,460 | 6,460 |
Current portion of long-term borrowings | - | 4,300 |
Current portion of bonds payable | - | 1,040 |
Accounts payable - other | 133 | 81 |
Accrued expenses | 434 | 1,092 |
Income taxes payable | 1,350 | 2,009 |
Accrued consumption taxes | 3,953 | 660 |
Advances received on construction | 3,924 | 3,951 |
contracts in progress | ||
Deposits received | 1,778 | 1,405 |
Suspense receipt of consumption taxes | 4,456 | 4,229 |
Provision for warranties for completed | 573 | 614 |
construction | ||
Provision for loss on construction | 38 | 319 |
contracts | ||
Other | 1 | 2 |
Total current liabilities | 31,813 | 41,932 |
Non-current liabilities | ||
Bonds payable | 1,640 | 600 |
Long-term borrowings | 5,000 | 700 |
Provision for retirement benefits | 4,306 | 4,214 |
Other | 110 | 89 |
Total non-current liabilities | 11,057 | 5,604 |
Total liabilities | 42,871 | 47,537 |
(Millions of yen) | ||
As of March 31, 2023 | As of March 31, 2024 | |
Net assets | ||
Shareholders' equity | ||
Share capital | 9,614 | 9,614 |
Capital surplus | ||
Legal capital surplus | 2,165 | 2,165 |
Other capital surplus | 20 | 37 |
Total capital surplus | 2,186 | 2,202 |
Retained earnings | ||
Legal retained earnings | 568 | 568 |
Other retained earnings | ||
Reserve for tax purpose reduction | 279 | 274 |
entry of non-current assets | ||
Retained earnings brought forward | 29,367 | 29,932 |
Total retained earnings | 30,215 | 30,775 |
Treasury shares | △73 | △64 |
Total shareholders' equity | 41,942 | 42,528 |
Valuation and translation adjustments Valuation difference on available-for- sale securities
Total valuation and translation adjustments
Total net assets
Total liabilities and net assets
1,103 | 2,398 |
1,103 | 2,398 |
43,046 | 44,926 |
85,917 | 92,463 |
(2)Statement of Income
(Millions of yen) | ||
Fiscal year ended | Fiscal year ended | |
March 31, 2023 | March 31, 2024 | |
Net sales | ||
Net sales of completed construction | 132,247 | 141,737 |
contracts | ||
Sales in other businesses | 553 | 419 |
Total net sales | 132,800 | 142,156 |
Cost of sales | ||
Cost of sales of completed construction | 119,286 | 130,490 |
contracts | ||
Cost of sales in other businesses | 319 | 291 |
Total cost of sales | 119,606 | 130,782 |
Gross profit | ||
Gross profit on completed construction | 12,961 | 11,246 |
contracts | ||
Gross profit - other business | 233 | 128 |
Total gross profit | 13,194 | 11,374 |
Selling, general and administrative expenses | ||
Remuneration for directors (and other | 210 | 196 |
officers) | ||
Employees' salaries and allowances | 3,570 | 4,105 |
Retirement benefit expenses | 162 | 139 |
Legal welfare expenses | 559 | 640 |
Welfare expenses | 83 | 76 |
Repair and maintenance expenses | 145 | 153 |
Stationery expenses | 441 | 365 |
Communication and transportation expenses | 280 | 303 |
Power utilities expenses | 47 | 43 |
Research study expenses | 126 | 116 |
Advertising expenses | 27 | 33 |
Provision of allowance for doubtful accounts | △10 | 1 |
Entertainment expenses | 144 | 163 |
Donations | 122 | 118 |
Rent expenses | 1,187 | 1,237 |
Depreciation | 265 | 241 |
Taxes and dues | 328 | 448 |
Insurance expenses | 21 | 23 |
Miscellaneous expenses | 773 | 661 |
Total selling, general and administrative | 8,490 | 9,068 |
expenses | ||
Operating profit | 4,704 | 2,305 |
(Millions of yen) | ||
Fiscal year ended | Fiscal year ended | |
March 31, 2023 | March 31, 2024 | |
Non-operating income | ||
Interest income | 4 | 19 |
Interest on securities | 0 | 0 |
Dividend income | 129 | 215 |
Foreign exchange gains | 163 | 207 |
late charges income | - | 75 |
Other | 119 | 109 |
Total non-operating income | 416 | 628 |
Non-operating expenses | ||
Interest expenses | 85 | 114 |
Guarantee commission | 42 | 38 |
Commission expenses | 106 | 107 |
Provision of allowance for doubtful accounts | - | 90 |
Other | 7 | 14 |
Total non-operating expenses | 242 | 365 |
Ordinary profit | 4,878 | 2,568 |
Extraordinary income | ||
Gain on sale of non-current assets | 759 | 2,818 |
Other | 0 | 0 |
Total extraordinary income | 759 | 2,819 |
Extraordinary losses | ||
Loss on sale of non-current assets | - | 4 |
Loss on retirement of non-current assets | 1 | 2 |
Impairment losses | 145 | 84 |
Loss on valuation of investment securities | 13 | 15 |
Loss on valuation of other investments | 10 | - |
Loss on valuation of membership | - | 6 |
Total extraordinary losses | 171 | 113 |
Profit before income taxes | 5,466 | 5,274 |
Income taxes - current | 1,857 | 2,015 |
Income taxes - deferred | 1 | △380 |
Total income taxes | 1,859 | 1,634 |
Profit | 3,607 | 3,639 |
(3)Non-consolidated Statement of Changes in Net Assets Curent fiscal year (From April 1,2022 to March 31,2023)
(Millions of yen) | ||||||||||
Shareholders' equity | ||||||||||
Capital surplus | Retained earnings | |||||||||
Other retained earnings | ||||||||||
Share | ||||||||||
Legal | Other | Total | Legal | Reserve for | Total | |||||
capital | tax purpose | Retained | ||||||||
capital | capital | capital | retained | retained | ||||||
reduction | earnings | |||||||||
surplus | surplus | surplus | earnings | earnings | ||||||
entry of | brought | |||||||||
non-current | forward | |||||||||
assets | ||||||||||
Balance at beginning of | 9,614 | 2,165 | 13 | 2,178 | 568 | 284 | 28,684 | 29,537 | ||
period | ||||||||||
Changes during period | ||||||||||
Reversal of reserve for | ||||||||||
tax purpose reduction | - | △5 | 5 | - | ||||||
entry of non-current | ||||||||||
assets | ||||||||||
Provision of legal | - | - | ||||||||
retained earnings | ||||||||||
Dividends of surplus | - | △2,929 | △2,929 | |||||||
Profit | - | 3,607 | 3,607 | |||||||
Purchase of treasury | - | - | ||||||||
shares | ||||||||||
Restricted stock | 7 | 7 | - | |||||||
payment | ||||||||||
Net changes in items | ||||||||||
other than | - | - | ||||||||
shareholders' equity | ||||||||||
Total changes during | - | - | 7 | 7 | - | △5 | 683 | 677 | ||
period | ||||||||||
Balance at end of period | 9,614 | 2,165 | 20 | 2,186 | 568 | 279 | 29,367 | 30,215 | ||
Shareholders' equity | Valuation and translation adjustments | |||||||||
Total net | ||||||||||
Treasury | Total | Valuation | Total valuation and | |||||||
shareholders | difference on | translation | assets | |||||||
shares | available-for-sale | |||||||||
' equity | securities | adjustments | ||||||||
Balance at beginning of | △27 | 41,304 | 996 | 996 | 42,300 | |||||
period | ||||||||||
Changes during period | ||||||||||
Reversal of reserve for | ||||||||||
tax purpose reduction | - | - | - | |||||||
entry of non-current | ||||||||||
assets | ||||||||||
Provision of legal | - | - | - | |||||||
retained earnings | ||||||||||
Dividends of surplus | △2,929 | - | △2,929 | |||||||
Profit | 3,607 | - | 3,607 | |||||||
Purchase of treasury | △102 | △102 | - | △102 | ||||||
shares | ||||||||||
Restricted stock | 55 | 63 | - | 63 | ||||||
payment | ||||||||||
Net changes in items | ||||||||||
other than | - | 107 | 107 | 107 | ||||||
shareholders' equity | ||||||||||
Total changes during | △46 | 638 | 107 | 107 | 746 | |||||
period | ||||||||||
Balance at end of period | △73 | 41,942 | 1,103 | 1,103 | 43,046 | |||||
Curent fiscal year (From April 1,2023 to March 31,2024)
(Millions of yen) | ||||||||||
Shareholders' equity | ||||||||||
Capital surplus | Retained earnings | |||||||||
Other retained earnings | ||||||||||
Share | ||||||||||
Legal | Other | Total | Legal | Reserve for | Total | |||||
capital | tax purpose | Retained | ||||||||
capital | capital | capital | retained | retained | ||||||
reduction | earnings | |||||||||
surplus | surplus | surplus | earnings | earnings | ||||||
entry of | brought | |||||||||
non-current | forward | |||||||||
assets | ||||||||||
Balance at beginning of | 9,614 | 2,165 | 20 | 2,186 | 568 | 279 | 29,367 | 30,215 | ||
period | ||||||||||
Changes during period | ||||||||||
Reversal of reserve for | ||||||||||
tax purpose reduction | - | △5 | 5 | - | ||||||
entry of non-current | ||||||||||
assets | ||||||||||
Provision of legal | - | - | ||||||||
retained earnings | ||||||||||
Dividends of surplus | - | △3,080 | △3,080 | |||||||
Profit | - | 3,639 | 3,639 | |||||||
Purchase of treasury | - | - | ||||||||
shares | ||||||||||
Restricted stock | 16 | 16 | - | |||||||
payment | ||||||||||
Net changes in items | ||||||||||
other than | - | - | ||||||||
shareholders' equity | ||||||||||
Total changes during | - | - | 16 | 16 | - | △5 | 565 | 559 | ||
period | ||||||||||
Balance at end of period | 9,614 | 2,165 | 37 | 2,202 | 568 | 274 | 29,932 | 30,775 | ||
Shareholders' equity | Valuation and translation adjustments | |||||||||
Total net | ||||||||||
Treasury | Total | Valuation | Total valuation and | |||||||
shareholders | difference on | translation | assets | |||||||
shares | available-for-sale | |||||||||
' equity | securities | adjustments | ||||||||
Balance at beginning of | △73 | 41,942 | 1,103 | 1,103 | 43,046 | |||||
period | ||||||||||
Changes during period | ||||||||||
Reversal of reserve for | ||||||||||
tax purpose reduction | - | - | - | |||||||
entry of non-current | ||||||||||
assets | ||||||||||
Provision of legal | - | - | - | |||||||
retained earnings | ||||||||||
Dividends of surplus | △3,080 | - | △3,080 | |||||||
Profit | 3,639 | - | 3,639 | |||||||
Purchase of treasury | △162 | △162 | - | △162 | ||||||
shares | ||||||||||
Restricted stock | 171 | 188 | - | 188 | ||||||
payment | ||||||||||
Net changes in items | ||||||||||
other than | - | 1,294 | 1,294 | 1,294 | ||||||
shareholders' equity | ||||||||||
Total changes during | 9 | 585 | 1,294 | 1,294 | 1,880 | |||||
period | ||||||||||
Balance at end of period | △64 | 42,528 | 2,398 | 2,398 | 44,926 | |||||
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ASANUMA Corporation published this content on 14 May 2024 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 14 May 2024 06:08:48 UTC.