3.連結財務諸表及び主な注記
(1)連結貸借対照表
| | (単位:千円) |
| 前連結会計年度 (2020年4月30日) | 当連結会計年度 (2021年4月30日) |
資産の部 | | |
流動資産 | | |
現金及び預金 | 15,720,604 | 17,621,362 |
受取手形及び売掛金 | 9,302,677 | 6,669,052 |
商品及び製品 | 749,875 | 166,274 |
仕掛品 | 144,580 | 201,046 |
原材料及び貯蔵品 | 568,273 | 1,151,483 |
前払費用 | 780,404 | 375,157 |
未収入金 | 4,309,766 | 1,521,817 |
その他 | 1,733,042 | 1,230,618 |
貸倒引当金 | △192,960 | △140,188 |
流動資産合計 | 33,116,264 | 28,796,625 |
固定資産 | | |
有形固定資産 | | |
建物及び構築物(純額) | 607,528 | 629,368 |
土地 | 199,628 | 296,105 |
リース資産(純額) | 1,784,612 | 1,586,460 |
その他(純額) | 133,624 | 148,707 |
有形固定資産合計 | 2,725,393 | 2,660,642 |
無形固定資産 | | |
のれん | 1,539,662 | 114,770 |
ソフトウエア | 712,817 | 352,721 |
ソフトウエア仮勘定 | 42,785 | 66,793 |
その他 | 1,376,736 | 16,724 |
無形固定資産合計 | 3,672,002 | 551,011 |
投資その他の資産 | | |
投資有価証券 | 1,496,278 | 1,853,226 |
長期貸付金 | 52,843 | 1,499,941 |
繰延税金資産 | 379,459 | 416,484 |
差入保証金 | 748,034 | 544,107 |
その他 | 577,991 | 253,705 |
貸倒引当金 | △296,142 | △1,739,768 |
投資その他の資産合計 | 2,958,464 | 2,827,697 |
固定資産合計 | 9,355,861 | 6,039,351 |
資産合計 | 42,472,125 | 34,835,976 |
| | (単位:千円) |
| 前連結会計年度 (2020年4月30日) | 当連結会計年度 (2021年4月30日) |
負債の部 | | |
流動負債 | | |
支払手形及び買掛金 | 652,332 | 420,894 |
短期借入金 | 700,000 | 400,000 |
1年内償還予定の社債 | 591,000 | 1,400,000 |
1年内返済予定の長期借入金 | 3,174,430 | 3,266,676 |
リース債務 | 994,470 | 824,976 |
未払金 | 8,508,386 | 5,304,928 |
未払法人税等 | 602,232 | 924,575 |
賞与引当金 | 115,971 | 241,507 |
製品保証引当金 | 178,072 | 75,403 |
返品調整引当金 | 195,000 | - |
その他の引当金 | 61,912 | 120,895 |
その他 | 1,990,118 | 928,335 |
流動負債合計 | 17,763,927 | 13,908,193 |
固定負債 | | |
社債 | 2,920,000 | 500,000 |
長期借入金 | 7,433,801 | 6,117,645 |
リース債務 | 3,083,786 | 1,808,436 |
役員退職慰労引当金 | 65,713 | 83,158 |
退職給付に係る負債 | 67,162 | 42,860 |
その他 | 289,147 | 226,931 |
固定負債合計 | 13,859,611 | 8,779,031 |
負債合計 | 31,623,538 | 22,687,225 |
純資産の部 | | |
株主資本 | | |
資本金 | 4,514,185 | 4,514,185 |
資本剰余金 | 3,122,709 | 3,121,858 |
利益剰余金 | 1,340,613 | 2,811,389 |
自己株式 | △917,053 | △1,854,484 |
株主資本合計 | 8,060,454 | 8,592,948 |
その他の包括利益累計額 | | |
その他有価証券評価差額金 | 11,320 | 119,463 |
為替換算調整勘定 | 7,712 | 1,792 |
その他の包括利益累計額合計 | 19,032 | 121,256 |
新株予約権 | 3,266 | 780 |
非支配株主持分 | 2,765,833 | 3,433,766 |
純資産合計 | 10,848,586 | 12,148,751 |
負債純資産合計 | 42,472,125 | 34,835,976 |
E0568038430フリービット株式会社FreeBit Co., Ltd. 通期第1号参考様式 [日本基準](連結)Japan GAAPtrueCTECTE2020-05-012021-04-30FY2021-04-302019-05-012020-04-302020-04-301falsefalsefalse384302021-04-30jppfs_cor:ShareholdersEquityMember384302021-04-30jppfs_cor:CapitalStockMember384302021-04-30jppfs_cor:CapitalSurplusMember384302021-04-30jppfs_cor:RetainedEarningsMember384302021-04-30jppfs_cor:TreasuryStockMember384302021-04-30jppfs_cor:ValuationAndTranslationAdjustmentsMember384302021-04-30jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember384302021-04-30jppfs_cor:ForeignCurrencyTranslationAdjustmentMember384302021-04-30jppfs_cor:SubscriptionRightsToSharesMember384302021-04-30jppfs_cor:NonControllingInterestsMember384302020-05-012021-04-30jppfs_cor:ShareholdersEquityMember384302020-05-012021-04-30jppfs_cor:CapitalStockMember384302019-04-30jppfs_cor:CapitalStockMember384302019-04-30jppfs_cor:CapitalSurplusMember384302019-04-30jppfs_cor:RetainedEarningsMember384302019-04-30jppfs_cor:TreasuryStockMember384302019-04-30jppfs_cor:ShareholdersEquityMember384302019-04-30jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember384302019-04-30jppfs_cor:ForeignCurrencyTranslationAdjustmentMember384302019-05-012020-04-30jppfs_cor:ValuationAndTranslationAdjustmentsMember384302019-05-012020-04-30jppfs_cor:SubscriptionRightsToSharesMember384302019-05-012020-04-30jppfs_cor:NonControllingInterestsMember384302020-04-30jppfs_cor:CapitalStockMember384302020-04-30jppfs_cor:CapitalSurplusMember384302020-04-30jppfs_cor:RetainedEarningsMember384302020-04-30jppfs_cor:TreasuryStockMember384302020-04-30jppfs_cor:ShareholdersEquityMember384302020-04-30jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember384302020-04-30jppfs_cor:ForeignCurrencyTranslationAdjustmentMember384302020-04-30jppfs_cor:ValuationAndTranslationAdjustmentsMember384302020-04-30jppfs_cor:SubscriptionRightsToSharesMember384302020-04-30jppfs_cor:NonControllingInterestsMember384302019-04-30jppfs_cor:ValuationAndTranslationAdjustmentsMember384302019-04-30jppfs_cor:SubscriptionRightsToSharesMember384302019-04-30jppfs_cor:NonControllingInterestsMember384302019-05-012020-04-30jppfs_cor:RetainedEarningsMember384302019-05-012020-04-30jppfs_cor:CapitalStockMember384302019-05-012020-04-30jppfs_cor:CapitalSurplusMember384302019-05-012020-04-30jppfs_cor:TreasuryStockMember384302019-05-012020-04-30jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember384302019-05-012020-04-30jppfs_cor:ShareholdersEquityMember384302019-05-012020-04-30jppfs_cor:ForeignCurrencyTranslationAdjustmentMember384302020-05-012021-04-30jppfs_cor:CapitalSurplusMember384302020-05-012021-04-30jppfs_cor:RetainedEarningsMember384302020-05-012021-04-30jppfs_cor:TreasuryStockMember384302020-05-012021-04-30jppfs_cor:ValuationAndTranslationAdjustmentsMember384302020-05-012021-04-30jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember384302020-05-012021-04-30jppfs_cor:ForeignCurrencyTranslationAdjustmentMember384302020-05-012021-04-30jppfs_cor:SubscriptionRightsToSharesMember384302020-05-012021-04-30jppfs_cor:NonControllingInterestsMember384302021-06-11384302021-04-30384302020-05-012021-04-30384302020-04-30384302019-05-012020-04-30384302019-04-30xbrli:pureiso4217:JPY