F inancial statements
( No.10)
F rom 1 st /June/2020
T o 31st/May/2021
C MSS Co.,Ltd.
2 - 12 Hayabusacho, Chiyoda - ku, Tokyo
B alance Sheet
Unit : Yen subjects amount Subjects amount
【Current assets】 25,559,624 【Current liabilities】 175,525
Cash and deposits 25,559,624 Accounts payable 157,625
【Noncurrent assets】 1,215,601 Deposits 17,900
（Property） 275,601 【Noncurrent liabilities】 38,000,000
Vehicles 1 Long-term loans payable 38,000,000
Tools, furniture and fixtures 275,600 Total liabilities 38,175,525
（Investments and other assets ） 940,000
Investment securities 519,000
Lease deposits 421,000
【Shareholders' equity】 -11,400,300
Capital stock 10,000,000
（Retained earnings） -21,400,300
Other retained earnings -21,400,300
Retained earnings brought forward -21,400,300
Net assets total -11,400,300
Assets total 26,775,225 Liabilities and Net assets total 26,775,225
Assets Liabilities
Net assets
Profit and loss statement
U nit : Yen 【Net sales】
Net sales 59,514,403
【Cost of sales】
Outsourcing expenses 35,493,498
Gross profit amount 24,020,905
【Selling, general and administrative expenses】 26,631,945
Operating loss amount -2,611,040
【Non-operating income】
Interest income 8
Miscellaneous income 4,062,299 4,062,307
【Non-operating expenses】
Interest expenses 149,039
Ordinary profit amount 1,302,228
Net income before tax 1,302,228
Net income amount 1,302,228
Subjects Amount
Selling, general and administrative expenses
U nit : Yen Salaries and allowances 2,016,000
Legal welfare expenses 1,838,639
Legal and employee benefits expenses 924,975
Traveling and transportation expenses 11,938,381
Communication expenses 92,606
Communication fees 1,529,013
Conference expenses 689,515
Depreciation 44,400
Rent expenses 108,864
Rents 1,301,333
Insurance premiums 23,480
Heating, lighting and water expenses 83,300
Vehicle cost 18,497
Supplies expenses 1,805,006
Taxes 215,430
Fare 5,445
Advertising expenses 3,299,120
Commission fee 437,804
Membership fee 209,700
Miscellaneous expenses 50,437
Total amount 26,631,945
Subjects Amount
Statements of shareholders’ equity
U nit : Yen Other
retained earnings
Retained earnings
brought forward
Balance at beginning of
current period 10,000,000 -22,702,528 -22,702,528 -12,702,528 -12,702,528
Changes of items
during period
Profit 1,302,228 1,302,228 1,302,228 1,302,228
Total changes of items
during period 1,302,228 1,302,228 1,302,228 1,302,228
Balance at end of
current period 10,000,000 -21,400,300 -21,400,300 -11,400,300 -11,400,300
Total
net assets
Shareholders' equity
Retained earnings
Total
retained earnings
Total
shareholders' equity
Capital
stock