Science Arts, Inc.JP:4412
| Aug 31,
2018 | Aug 31,
2019 | Aug 31,
2020 | Aug 31,
2021 | Aug 31,
2022 | Aug 31,
2023 |
|---|
| Cash and deposits | - | 401 | 374 | 261 | 664 | 505 |
|---|
| Accounts receivable - trade | - | 8 | 11 | 46 | 35 | 66 |
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| Merchandise | - | 5 | 7 | 14 | 29 | 77 |
|---|
| Supplies | - | 0 | 0 | 0 | 0 | 0 |
|---|
| Prepaid expenses | - | 7 | 4 | 3 | 11 | 17 |
|---|
| Other | - | - | 1 | 0 | - | 3 |
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| Current assets | - | 421 | 399 | 324 | 739 | 668 |
|---|
| Buildings | - | 14 | 14 | 14 | 27 | 97 |
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| Accumulated depreciation | - | -3 | -5 | -6 | -7 | -6 |
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| Buildings, net | - | 11 | 9 | 8 | 19 | 91 |
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| Vehicles | - | 7 | 0 | 0 | 2 | 2 |
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| Accumulated depreciation | - | -7 | -0 | -0 | -0 | -1 |
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| Vehicles, net | - | - | - | - | 2 | 1 |
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| Tools, furniture and fixtures | - | 1 | 1 | 2 | 8 | 21 |
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| Accumulated depreciation | - | -0 | -0 | -1 | -1 | -3 |
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| Tools, furniture and fixtures, net | - | 1 | 1 | 1 | 7 | 18 |
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| Land | - | 3 | 3 | 3 | 3 | 3 |
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| Property, plant and equipment | - | 15 | 13 | 13 | 30 | 113 |
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| Investment securities | - | - | - | - | 5 | 10 |
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| Long-term prepaid expenses | - | 0 | 0 | 0 | 0 | 1 |
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| Leasehold and guarantee deposits | - | 15 | 15 | 15 | 26 | 88 |
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| Other | - | 0 | 0 | 0 | 0 | 14 |
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| Investments and other assets | - | 16 | 15 | 15 | 31 | 113 |
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| Non-current assets | - | 31 | 29 | 28 | 62 | 226 |
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| Assets | - | 451 | 428 | 351 | 801 | 894 |
|---|
| Accounts payable - trade | - | 2 | 3 | 24 | 13 | 16 |
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| Accounts payable - other | - | 6 | 5 | 4 | 22 | 65 |
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| Accrued expenses | - | 13 | 9 | 15 | 20 | 41 |
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| Income taxes payable | - | 0 | 0 | 0 | 0 | 0 |
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| Accrued consumption taxes | - | 2 | 5 | 4 | 14 | - |
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| Deposits received | - | 2 | 2 | 2 | 2 | 4 |
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| Unearned revenue | - | 44 | 53 | 63 | 136 | 181 |
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| Asset retirement obligations | - | - | - | - | - | 8 |
|---|
| Current liabilities | - | 133 | 100 | 113 | 206 | 315 |
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| Long-term unearned revenue | - | 6 | 3 | 1 | 17 | 16 |
|---|
| Deferred tax liabilities | - | 1 | 1 | 0 | 1 | 9 |
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| Asset retirement obligations | - | 3 | 3 | 3 | 6 | 45 |
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| Non-current liabilities | - | 100 | 50 | 5 | 24 | 70 |
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| Liabilities | - | 233 | 149 | 118 | 231 | 386 |
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| Share capital | - | 50 | 50 | 50 | 50 | 52 |
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| Legal capital surplus | - | - | - | - | - | 2 |
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| Other capital surplus | - | 255 | 402 | 451 | 765 | 780 |
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| Capital surplus | - | 255 | 402 | 451 | 765 | 782 |
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| Retained earnings brought forward | - | -62 | -154 | -250 | -241 | -322 |
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| Retained earnings | - | -62 | -154 | -250 | -241 | -322 |
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| Treasury shares | - | -24 | -19 | -18 | -4 | -4 |
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| Shareholders' equity | - | 219 | 279 | 233 | 571 | 508 |
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| Net assets | 50 | 219 | 279 | 233 | 571 | 508 |
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| Liabilities and net assets | - | 451 | 428 | 351 | 801 | 894 |
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