Liabilities and net assets

(millions of Yen)
FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
LIABILITIES
Current liabilities
Notes and accounts payable - trade 565 1,642 300 520 1,169 1,046
Short-term borrowings - 13,000 - - - -
Current portion of convertible-bond-type bonds with share acquisition rights - - - - - 46,536
Accounts payable - other 1,269 1,594 5,388 9,646 4,573 7,459
Income taxes payable 2,240 3,367 6,332 6,470 4,112 6,538
Provision for bonuses 1,089 1,190 1,633 1,928 1,697 1,730
Provision for bonuses for directors 176 226 318 389 344 259
Provision for sales returns 0 0 0 - - -
Provision for sales discount 269 144 117 - - -
Provision for point card certificates 11 7 0 - - -
Provision for loss on order received 118 - 35 - - -
Deferred tax liabilities - - - - - -
Other current liabilities 3,216 2,916 6,894 13,660 8,121 5,358
Total current liabilities 8,957 24,090 21,022 32,616 20,019 68,928
Long-term liabilities
Convertible bond - - - 48,146 47,341 -
Retirement benefit liability - 199 - - - -
Deferred tax liabilities 157 193 3,808 156 132 391
Other long-term liabilities 792 962 710 782 711 930
Total long-term liabilities 950 1,356 4,519 49,085 48,185 1,322
Total liabilities 9,908 25,446 25,541 81,701 68,204 70,250
NET ASSETS
Shareholders' equity
Capital stock 15,000 15,000 15,000 15,000 15,000 15,000
Capital surplus 26,389 26,881 27,833 28,006 27,844 27,428
Retained earnings 80,404 88,758 110,529 130,954 145,046 163,070
Treasury shares -2,588 -2,036 -1,364 -39,393 -38,639 -37,765
Total shareholders' equity 119,204 128,602 151,999 134,567 149,251 167,733
Accumulated other comprehensive income
Valuation difference on available-for-sale securities 1,355 -3,058 14,596 3,548 -6,870 4,157
Revaluation reserve for land -2,166 -3,115 -3,115 -3,115 -3,115 -3,115
Foreign currency translation adjustment 703 130 1,174 2,418 3,034 4,792
Remeasurements of defined benefit plans -226 -586 171 271 -157 1,275
Total accumulated other comprehensive income -333 -6,629 12,827 3,122 -7,108 7,110
Share subscription rights 413 373 303 411 541 707
Total net assets 119,284 122,346 165,129 138,101 142,684 175,552
Total liabilities and net assets 129,192 147,793 190,671 219,803 210,889 245,802
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