| Oct 31,
2022 | Oct 31,
2023 |
|---|
| Profit (loss) before income taxes | 120 | 1,924 |
|---|
| Depreciation | 72 | 188 |
|---|
| Gain on reversal of share acquisition rights | -5 | - |
|---|
| Increase (decrease) in allowance for doubtful accounts | 2 | 15 |
|---|
| Interest income | -0 | -0 |
|---|
| Interest expenses | 13 | 34 |
|---|
| Loss on retirement of non-current assets | 0 | 1 |
|---|
| Office relocation expenses | - | 7 |
|---|
| Decrease (increase) in trade receivables | -782 | -1,095 |
|---|
| Decrease (increase) in accounts receivable - other | -15 | 8 |
|---|
| Decrease (increase) in advances paid | -2,427 | -3,434 |
|---|
| Increase (decrease) in accounts payable - other | 503 | 1,100 |
|---|
| Increase (decrease) in advances received | 64 | -26 |
|---|
| Decrease (increase) in consumption taxes refund receivable | 46 | - |
|---|
| Increase (decrease) in accrued consumption taxes | 230 | 215 |
|---|
| Decrease (increase) in other assets | -109 | -120 |
|---|
| Increase (decrease) in other liabilities | 360 | 484 |
|---|
| Subtotal | -1,928 | -699 |
|---|
| Interest received | 0 | 0 |
|---|
| Interest paid | -13 | -34 |
|---|
| Payments for office transfer expenses | - | -5 |
|---|
| Income taxes paid | -10 | -12 |
|---|
| Net cash provided by (used in) operating activities | -1,951 | -749 |
|---|
| Purchase of property, plant and equipment | -101 | -493 |
|---|
| Payments of leasehold and guarantee deposits | -287 | -64 |
|---|
| Proceeds for lease and guarantee deposits | 1 | 16 |
|---|
| Net cash provided by (used in) investing activities | -388 | -542 |
|---|
| Net increase (decrease) in short-term borrowings | 1,500 | 5,550 |
|---|
| Proceeds from long-term borrowings | 700 | 1,000 |
|---|
| Repayments of long-term borrowings | -199 | -1,249 |
|---|
| Repayments of lease liabilities | - | -3 |
|---|
| Proceeds from issuance of shares | 53 | - |
|---|
| Proceeds from issuance of share acquisition rights | 5 | 8 |
|---|
| Net cash provided by (used in) financing activities | 2,059 | 5,306 |
|---|
| Net increase (decrease) in cash and cash equivalents | -279 | 4,016 |
|---|