| Nov 30, 2019 | Nov 30, 2020 | Nov 30, 2021 | Nov 30, 2022 | Nov 30, 2023 |
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Net sales | 1,101 | 1,432 | 1,758 | 2,399 | 2,784 |
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Cost of sales | 873 | 1,091 | 1,282 | 1,962 | 1,992 |
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Gross profit (loss) | 228 | 341 | 477 | 436 | 792 |
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Selling, general and administrative expenses | 296 | 314 | 354 | 624 | 937 |
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Operating profit (loss) | -68 | 27 | 123 | -188 | -146 |
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Interest income | 0 | 0 | 0 | 0 | 0 |
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Rental income | - | - | - | 0 | 2 |
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Commission income | - | - | 0 | 1 | 0 |
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Surrender value of insurance policies | - | - | - | 15 | - |
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Other | 0 | 0 | 0 | 2 | 0 |
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Non-operating income | 1 | 0 | 0 | 17 | 2 |
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Other | 0 | 0 | 0 | 2 | 0 |
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Non-operating income | 1 | 0 | 0 | 17 | 2 |
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Interest expenses | 2 | 3 | 4 | 4 | 7 |
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Going public expenses | - | - | 14 | 2 | - |
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Foreign exchange losses | 0 | 1 | 3 | 10 | 22 |
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Other | - | 1 | 2 | 1 | 1 |
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Non-operating expenses | 3 | 4 | 23 | 17 | 30 |
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Ordinary profit (loss) | -70 | 22 | 100 | -187 | -173 |
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Gain on reversal of share acquisition rights | - | - | - | - | 0 |
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Extraordinary income | - | - | - | - | 0 |
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Loss on retirement of non-current assets | - | - | - | 4 | - |
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Extraordinary losses | - | - | - | 4 | - |
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Profit (loss) before income taxes | -70 | 22 | 100 | -191 | -173 |
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Loss on retirement of non-current assets | - | - | - | 4 | - |
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Income taxes - current | 1 | 1 | 20 | 9 | 10 |
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Extraordinary losses | - | - | - | 4 | - |
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Income taxes - deferred | -0 | -24 | -63 | 2 | 89 |
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Profit (loss) before income taxes | -70 | 22 | 100 | -191 | -173 |
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Income taxes | 0 | -24 | -44 | 11 | 99 |
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Income taxes - current | 1 | 1 | 20 | 9 | 10 |
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Profit (loss) | -71 | 46 | 144 | -202 | -272 |
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Income taxes - deferred | -0 | -24 | -63 | 2 | 89 |
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Profit (loss) attributable to non-controlling interests | - | - | - | 7 | 8 |
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Income taxes | 0 | -24 | -44 | 11 | 99 |
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Profit (loss) attributable to owners of parent | - | - | - | -209 | -280 |
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Profit (loss) | -71 | 46 | 144 | -202 | -272 |
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