決算報告書(貸借対照表 -損益計算書 株式会社LYNXS2026年４月期申告
The document presents the audited financial statements of 株式会社LYNXS for the fiscal year ending April 30, 2026. The balance sheet shows total current assets of ¥6,698,715 and total fixed assets of ¥17,190,367, giving total assets of ¥23,889,082. Liabilities consist of current liabilities of ¥28,173,680 and long‑term borrowings of ¥8,700,000, resulting in total liabilities of ¥36,873,680. Shareholder equity is negative, with retained earnings of –¥82,992,957 and total net assets of –¥12,492,957, indicating a severe equity deficit. The income statement reports sales of ¥554,546, but operating expenses total ¥55,818,434, leading to an operating loss of –¥55,263,888. After minor non‑operating income and interest expense, the pre‑tax loss is –¥55,202,473, corporate tax of ¥70,000, and a net loss of –¥55,272,473. Major expense drivers include executive compensation (¥10.8 M), outsourcing fees (¥27.34 M), travel and entertainment (¥3.75 M), and depreciation (¥2.41 M). The statements also list a new share subscription right of ¥60.5 M. Overall, the company shows limited revenue, high cost structure, negative equity, and significant net loss for the period.
Topics
Balance Sheet Overview: Asset Composition and Liability Structure
Breakdown of current assets, fixed assets (software, goodwill), current and long‑term liabilities, and the resulting negative shareholders' equity.
Profit & Loss Overview: Revenue vs. Expense Imbalance
Presentation of sales revenue, detailed operating expense categories, operating loss, pre‑tax loss, tax, and net loss figures.
Cost Drivers Analysis: Executive Compensation and Outsourcing
Identification of the largest expense items—executive remuneration (¥10.8 M) and outsourced services (¥27.34 M)—and their impact on profitability.
Equity Deficit and Capital Structure
Explanation of negative retained earnings, total net assets, and the presence of new share subscription rights (¥60.5 M) as a potential capital infusion.
Liquidity and Solvency Concerns
Assessment of cash and deposits (¥1.08 M) versus current liabilities (¥28.17 M) indicating liquidity strain and solvency risk.
Tax and Net Loss Implications
Details of corporate tax expense (¥70 k) against a large net loss, highlighting tax treatment in a loss-making context.