|
Japan
|
| |
7380
|
| |
Not Applicable
|
|
|
(国家或其他公司司法管辖区或
organization) |
| |
(主要标准行业分类
Code Number) |
| |
(I.R.S. Employer
Identification No.) |
|
|
Daniel K. Donahue
Greenberg Traurig, LLP 18565 Jamboree Road, Suite 500 Irvine, California 92612 Tel: (949) 732-6557 |
| |
Koji Ishikawa
Greenberg Traurig东京律师事务所 Meiji Yasuda Seimei Building, 14F 2-1-1 Marunouchi, Chiyoda-ku Tokyo 100-0005, Japan Tel: +81(0)3-4510-2200 |
| |
Ralph V. De Martino.
Cavas Pavri ArentFox Schiff LLP K街西北1717号 华盛顿特区,邮编:20006 Tel: (202) 778-6400 |
|
| | |
Page
|
| |||
有关前瞻性陈述的警示说明
|
| | | | iv | | |
PROSPECTUS SUMMARY
|
| | | | 1 | | |
THE OFFERING
|
| | | | 9 | | |
RISK FACTORS
|
| | | | 13 | | |
USE OF PROCEEDS
|
| | | | 32 | | |
DIVIDEND POLICY
|
| | | | 33 | | |
CAPITALIZATION
|
| | | | 34 | | |
DILUTION
|
| | | | 35 | | |
精选合并财务信息和经营数据
|
| | | | 37 | | |
管理层对财务状况和经营成果的讨论和分析
|
| | | | 39 | | |
BUSINESS
|
| | | | 52 | | |
我们行业的监管
|
| | | | 59 | | |
MANAGEMENT
|
| | | | 61 | | |
主要股东
|
| | | | 68 | | |
某些关系和关联方交易
|
| | | | 70 | | |
股本和公司章程说明
|
| | | | 72 | | |
美国存托股份说明
|
| | | | 78 | | |
有资格在未来出售的证券
|
| | | | 86 | | |
某些税务考虑因素
|
| | | | 88 | | |
UNDERWRITING
|
| | | | 95 | | |
与产品相关的费用
|
| | | | 100 | | |
LEGAL MATTERS
|
| | | | 101 | | |
EXPERTS
|
| | | | 101 | | |
民事责任的可执行性
|
| | | | 101 | | |
您可以在哪里找到更多信息
|
| | | | 102 | | |
财务报表索引
|
| | | | F-1 | | |
(in thousands except for per common
share amounts) |
| |
Six months ended September 30,
|
| |
Years ended March 31,
|
| ||||||||||||||||||||||||||||||
|
2021 ($)
|
| |
2021 (¥)
|
| |
2020 (¥)
|
| |
2021 ($)
|
| |
2021 (¥)
|
| |
2020 (¥)
|
| ||||||||||||||||||||
损益表信息 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Revenue | | | | $ | 929 | | | | | ¥ | 103,636 | | | | | ¥ | 85,000 | | | | | $ | 1,901 | | | | | ¥ | 212,000 | | | | | ¥ | 57,674 | | |
Cost of revenue
|
| | | | 8 | | | | | | 981 | | | | | | 4,023 | | | | | | 225 | | | | | | 25,146 | | | | | | 6,245 | | |
Gross profit
|
| | | | 921 | | | | | | 102,655 | | | | | | 80,977 | | | | | | 1,676 | | | | | | 186,854 | | | | | | 51,429 | | |
Operating expenses:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
销售、一般和行政费用
|
| | | | 1,314 | | | | | | 146,507 | | | | | | 33,612 | | | | | | 1,925 | | | | | | 214,608 | | | | | | 95,911 | | |
Income (Loss) from operations
|
| | | | (393) | | | | | | (43,852) | | | | | | 47,365 | | | | | | (249) | | | | | | (27,754) | | | | | | (44,482) | | |
Other income
|
| | | | (4) | | | | | | (432) | | | | | | 2,026 | | | | | | 48 | | | | | | 5,380 | | | | | | — | | |
Interest expense
|
| | | | (14) | | | | | | (1,560) | | | | | | (1,900) | | | | | | (31) | | | | | | (3,424) | | | | | | (3,852) | | |
Total other income (expense), net
|
| | | | (18) | | | | | | (1,992) | | | | | | 126 | | | | | | 17 | | | | | | 1,956 | | | | | | (3,852) | | |
Net Income (loss)
|
| | | $ | (411) | | | | | ¥ | (45,844) | | | | | ¥ | 47,491 | | | | | $ | (232) | | | | | ¥ | (25,798) | | | | | ¥ | (48,334) | | |
净收益(亏损)利润率
|
| | | | (44.2%) | | | | | | (44.2%) | | | | | | 55.9% | | | | | | (12.2%) | | | | | | (12.2%) | | | | | | (83.8%) | | |
普通股股东应占每股净亏损,基本亏损和摊薄亏损
|
| | | $ | (0.04) | | | | | ¥ | (4.58) | | | | | ¥ | 4.75 | | | | | $ | (0.02) | | | | | ¥ | (2.58) | | | | | ¥ | (4.83) | | |
加权平均流通股用于计算每股基本和稀释后净亏损
|
| | | | 10,002,000 | | | | | | 10,002,000 | | | | | | 10,002,000 | | | | | | 10,002,000 | | | | | | 10,002,000 | | | | | | 10,002,000 | | |
(in thousands)
|
| |
Six months ended September 30,
|
| |
Years ended March 31,
|
| ||||||||||||||||||||||||||||||
Other Operating Data
|
| |
2021 ($)
|
| |
2021 (¥)
|
| |
2020 (¥)
|
| |
2021 ($)
|
| |
2021 (¥)
|
| |
2020 (¥)
|
| ||||||||||||||||||
Adjusted EBITDA(1)
|
| | | | 83 | | | | | | 9,228 | | | | | | 47,425 | | | | | | 754 | | | | | | 84,045 | | | | | | (44,019) | | |
(in thousands)
|
| |
Six months ended September 30,
|
| |
Years ended March 31,
|
| ||||||||||||||||||||||||||||||
非GAAP衡量标准的对账
|
| |
2021 ($)
|
| |
2021 (¥)
|
| |
2020 (¥)
|
| |
2021 ($)
|
| |
2021 (¥)
|
| |
2020 (¥)
|
| ||||||||||||||||||
Net Income (loss)
|
| | | $ | (411) | | | | | ¥ | (45,844) | | | | | ¥ | 47,491 | | | | | $ | (232) | | | | | ¥ | (25,798) | | | | | ¥ | (48,334) | | |
Adjustments for: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Other income, net
|
| | | | 4 | | | | | | 432 | | | | | | (2,026) | | | | | | (48) | | | | | | (5,380) | | | | | | — | | |
利息支出
|
| | | | 14 | | | | | | 1,560 | | | | | | 1,900 | | | | | | 31 | | | | | | 3,424 | | | | | | 3,852 | | |
Share-based compensation
|
| | | | 475 | | | | | | 52,932 | | | | | | — | | | | | | 1,002 | | | | | | 111,684 | | | | | | — | | |
Depreciation & Amortization
|
| | | | 1 | | | | | | 148 | | | | | | 60 | | | | | | 1 | | | | | | 115 | | | | | | 463 | | |
(in thousands)
|
| |
Six months ended September 30,
|
| |
Years ended March 31,
|
| ||||||||||||||||||||||||||||||
非GAAP衡量标准的对账
|
| |
2021 ($)
|
| |
2021 (¥)
|
| |
2020 (¥)
|
| |
2021 ($)
|
| |
2021 (¥)
|
| |
2020 (¥)
|
| ||||||||||||||||||
Adjusted EBITDA(1)
|
| | | $ | 83 | | | | | ¥ | 9,228 | | | | | ¥ | 47,425 | | | | | $ | 754 | | | | | ¥ | 84,045 | | | | | ¥ | (44,019) | | |
Adjusted EBITDA Margin(2)
|
| | | | 8.9% | | | | | | 8.9% | | | | | | 55.8% | | | | | | 39.6% | | | | | | 39.6% | | | | | | (76.3%) | | |
(in thousands)
|
| |
September 30,
|
| |
March 31,
|
| ||||||||||||||||||||||||
合并资产负债表信息
|
| |
2021 ($)
|
| |
2021 (¥)
|
| |
2021 ($)
|
| |
2021 (¥)
|
| |
2020 (¥)
|
| |||||||||||||||
Total Assets
|
| | | $ | 1,386 | | | | | ¥ | 154,498 | | | | | $ | 1,747 | | | | | ¥ | 194,806 | | | | | ¥ | 78,695 | | |
Total Liabilities
|
| | | | 1,273 | | | | | | 141,953 | | | | | | 1,219 | | | | | | 135,942 | | | | | | 201,819 | | |
Equity (deficit):
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Common shares, no par value
|
| | | | 1,225 | | | | | | 136,636 | | | | | | 1,225 | | | | | | 136,636 | | | | | | 136,636 | | |
Additional paid-in capital
|
| | | | 3,025 | | | | | | 337,299 | | | | | | 3,025 | | | | | | 337,299 | | | | | | 129,270 | | |
Accumulated deficit
|
| | | | (4,132) | | | | | | (460,672) | | | | | | (3,720) | | | | | | (414,828) | | | | | | (389,030) | | |
累计其他综合损失
|
| | | | (5) | | | | | | (718) | | | | | | (2) | | | | | | (243) | | | | | | — | | |
股东权益合计(亏损)
|
| | | | 113 | | | | | | 12,545 | | | | | | 528 | | | | | | 58,864 | | | | | | (123,124) | | |
总负债和股东权益(赤字)
|
| | | $ | 1,386 | | | | | ¥ | 154,498 | | | | | $ | 1,747 | | | | | ¥ | 194,806 | | | | | ¥ | 78,695 | | |
(单位为千,份额除外)
|
| |
As of September 30, 2021
|
| |||||||||||||||||||||
|
Actual ($)
|
| |
Actual (¥)
|
| |
Pro
Forma ($)(1) |
| |
Pro
Forma(1) (¥) |
| ||||||||||||||
Cash and cash equivalents
|
| | | $ | 28 | | | | | ¥ | 3,166 | | | | | $ | • | | | | | ¥ | | | |
Debt(2) | | | | $ | 765 | | | | | ¥ | 85,293 | | | | | $ | • | | | | | ¥ | | | |
Shareholders’ equity: | | | | | | | | | | | | | | | | | | | | | | | | | |
Common shares, no par value – 40,000,000 shares
授权;10,002,000已发行和未偿还,实际;
·已发行和已发行股份,形式上
|
| | | | 1,225 | | | | | | 136,636 | | | | | | • | | | | | | | | |
Additional paid-in capital
|
| | | | 3,025 | | | | | | 337,299 | | | | | | • | | | | | | | | |
留存收益(累计亏损)
|
| | | | (4,132) | | | | | | (460,672) | | | | | | • | | | | | | | | |
累计其他综合亏损,税后净额
|
| | | | (5) | | | | | | (718) | | | | | | • | | | | | | | | |
股东权益总额(不足)
|
| | | | 113 | | | | | | 12,545 | | | | | | • | | | | | | | | |
Total capitalization
|
| | | $ | 878 | | | | | $ | 97,838 | | | | | $ | • | | | | | ¥ | | | |
|
假设每个美国存托股份的首次公开募股价格
|
| | | | | | | | | $ | • | | |
|
本次发行前每股普通股有形账面净值(截至2021年9月30日)
|
| | | $ | • | | | | | | | | |
|
此次发售可归因于购买者的美国存托股份有形账面净值增加
|
| | | $ | • | | | | | | | | |
|
此次发售后,美国存托股份的预计有形账面净值紧随其后
|
| | | | | | | | | $ | • | | |
|
本季度美国存托股份向购买者摊薄的预计有形账面净值
offering |
| | | | | | | | | $ | • | | |
| | |
Common Shares
|
| |
Total Consideration
|
| ||||||||||||||||||||||||
|
Number
|
| |
Percent
|
| |
Amount
|
| |
Percent
|
| |
Weighted
Average Price Per Share |
| |||||||||||||||||
Existing shareholders(1)
|
| | | | • | | | | | | •% | | | | | $ | • | | | | | | •% | | | | | $ | • | | |
此产品中的购买者
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Total(1)(2)
|
| | | | • | | | | | | 100% | | | | | $ | • | | | | | | 100% | | | | | $ | • | | |
(单位为千,但不包括每个普通的
share amounts) |
| |
Six months ended September 30,
|
| |
Years ended March 31,
|
| ||||||||||||||||||||||||||||||
|
2021 ($)
|
| |
2021 (¥)
|
| |
2020 (¥)
|
| |
2021 ($)
|
| |
2021 (¥)
|
| |
2020 (¥)
|
| ||||||||||||||||||||
损益表信息
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Revenue | | | | $ | 929 | | | | | ¥ | 103,636 | | | | | ¥ | 85,000 | | | | | $ | 1,901 | | | | | ¥ | 212,000 | | | | | ¥ | 57,674 | | |
Cost of revenue
|
| | | | 8 | | | | | | 981 | | | | | | 4,023 | | | | | | 225 | | | | | | 25,146 | | | | | | 6,245 | | |
Gross profit
|
| | | | 921 | | | | | | 102,655 | | | | | | 80,977 | | | | | | 1,676 | | | | | | 186,854 | | | | | | 51,429 | | |
Operating expenses:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
销售、一般和行政费用
|
| | | | 1,314 | | | | | | 146,507 | | | | | | 33,612 | | | | | | 1,925 | | | | | | 214,608 | | | | | | 95,911 | | |
Income (Loss) from operations
|
| | | | (393) | | | | | | (43,852) | | | | | | 47,365 | | | | | | (249) | | | | | | (27,754) | | | | | | (44,482) | | |
Other income
|
| | | | (4) | | | | | | (432) | | | | | | 2,026 | | | | | | 48 | | | | | | 5,380 | | | | | | — | | |
Interest expense
|
| | | | (14) | | | | | | (1,560) | | | | | | (1,900) | | | | | | (31) | | | | | | (3,424) | | | | | | (3,852) | | |
Total other income (expense), net
|
| | | | (18) | | | | | | (1,992) | | | | | | 126 | | | | | | 17 | | | | | | 1,956 | | | | | | (3,852) | | |
Net Income (loss)
|
| | | $ | (411) | | | | | ¥ | (45,844) | | | | | ¥ | 47,491 | | | | | $ | (232) | | | | | ¥ | (25,798) | | | | | ¥ | (48,334) | | |
净收益(亏损)利润率
|
| |
(44.2%)
|
| |
(44.2%)
|
| |
55.9%
|
| |
(12.2%)
|
| |
(12.2%)
|
| |
(83.8%)
|
| ||||||||||||||||||
普通股股东应占每股净亏损,基本亏损和摊薄亏损
|
| | | $ | (0.04) | | | | | ¥ | (4.58) | | | | | ¥ | 4.75 | | | | | $ | (0.02) | | | | | ¥ | (2.58) | | | | | ¥ | (4.83) | | |
加权平均流通股用于计算每股基本和稀释后净亏损
|
| | | | 10,002,000 | | | | | | 10,002,000 | | | | | | 10,002,000 | | | | | | 10,002,000 | | | | | | 10,002,000 | | | | | | 10,002,000 | | |
(in thousands)
|
| |
Six months ended September 30,
|
| |
Years ended March 31,
|
| ||||||||||||||||||||||||||||||
Other Operating Data
|
| |
2021 ($)
|
| |
2021 (¥)
|
| |
2020 (¥)
|
| |
2021 ($)
|
| |
2021 (¥)
|
| |
2020 (¥)
|
| ||||||||||||||||||
Adjusted EBITDA(1)
|
| | | | 83 | | | | | | 9,228 | | | | | | 47,425 | | | | | | 754 | | | | | | 84,045 | | | | | | (44,019) | | |
(in thousands)
|
| |
Six months ended September 30,
|
| |
Years ended March 31,
|
| ||||||||||||||||||||||||||||||
非GAAP衡量标准的对账
|
| |
2021 ($)
|
| |
2021 (¥)
|
| |
2020 (¥)
|
| |
2021 ($)
|
| |
2021 (¥)
|
| |
2020 (¥)
|
| ||||||||||||||||||
Net Income (loss)
|
| | | $ | (411) | | | | | ¥ | (45,844) | | | | | ¥ | 47,491 | | | | | $ | (232) | | | | | ¥ | (25,798) | | | | | ¥ | (48,334) | | |
Adjustments for: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
其他收入,净额
|
| | | | 4 | | | | | | 432 | | | | | | (2,026) | | | | | | (48) | | | | | | (5,380) | | | | | | — | | |
利息支出
|
| | | | 14 | | | | | | 1,560 | | | | | | 1,900 | | | | | | 31 | | | | | | 3,424 | | | | | | 3,852 | | |
Share-based compensation
|
| | | | 475 | | | | | | 52,932 | | | | | | — | | | | | | 1,002 | | | | | | 111,684 | | | | | | — | | |
折旧摊销
|
| | | | 1 | | | | | | 148 | | | | | | 60 | | | | | | 1 | | | | | | 115 | | | | | | 463 | | |
Adjusted EBITDA (1)
|
| | | $ | 83 | | | | | ¥ | 9,228 | | | | | ¥ | 47,425 | | | | | $ | 754 | | | | | ¥ | 84,045 | | | | | ¥ | (44,019) | | |
Adjusted EBITDA Margin(2)
|
| | | | 8.9% | | | | | | 8.9% | | | | | | 55.8% | | | | | | 39.6% | | | | | | 39.6% | | | | | | (76.3%) | | |
(in thousands)
|
| |
September 30,
|
| |
March 31,
|
| ||||||||||||||||||||||||
合并资产负债表信息
|
| |
2021 ($)
|
| |
2021 (¥)
|
| |
2021 ($)
|
| |
2021 (¥)
|
| |
2020 (¥)
|
| |||||||||||||||
Total Assets
|
| | | $ | 1,386 | | | | | ¥ | 154,498 | | | | | $ | 1,747 | | | | | ¥ | 194,806 | | | | | ¥ | 78,695 | | |
Total Liabilities
|
| | | | 1,273 | | | | | | 141,953 | | | | | | 1,219 | | | | | | 135,942 | | | | | | 201,819 | | |
Equity (deficit):
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
普通股,无面值
|
| | | | 1,225 | | | | | | 136,636 | | | | | | 1,225 | | | | | | 136,636 | | | | | | 136,636 | | |
新增实收资本
|
| | | | 3,025 | | | | | | 337,299 | | | | | | 3,025 | | | | | | 337,299 | | | | | | 129,270 | | |
Accumulated deficit
|
| | | | (4,132) | | | | | | (460,672) | | | | | | (3,720) | | | | | | (414,828) | | | | | | (389,030) | | |
累计其他综合损失
|
| | | | (5) | | | | | | (718) | | | | | | (2) | | | | | | (243) | | | | | | — | | |
股东权益合计(亏损)
|
| | | | 113 | | | | | | 12,545 | | | | | | 528 | | | | | | 58,864 | | | | | | (123,124) | | |
总负债和股东权益(赤字)
|
| | | $ | 1,386 | | | | | ¥ | 154,498 | | | | | $ | 1,747 | | | | | ¥ | 194,806 | | | | | ¥ | 78,695 | | |
(in thousands)
|
| |
Six months ended September 30,
|
| |||||||||||||||||||||||||||
| | |
2021 ($)
|
| |
2021 (¥)
|
| |
2020 (¥)
|
| |
¥ Change
|
| |
% Change
|
| |||||||||||||||
损益表信息 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Revenue | | | | $ | 929 | | | | | ¥ | 103,636 | | | | | ¥ | 85,000 | | | | | ¥ | 18,636 | | | | | | 22% | | |
Cost of revenue
|
| | | | 8 | | | | | | 981 | | | | | | 4,023 | | | | | | (3,042) | | | | | | (76%) | | |
Gross profit
|
| | | | 921 | | | | | | 102,655 | | | | | | 80,977 | | | | | | 21,678 | | | | | | 27% | | |
Operating expenses:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
销售、一般和行政费用
|
| | | | 1,314 | | | | | | 146,507 | | | | | | 33,612 | | | | | | 112,895 | | | | | | 336% | | |
运营收入(亏损)
|
| | | | (393) | | | | | | (43,852) | | | | | | 47,365 | | | | | | (91,217) | | | | | | (193%) | | |
Interest expense
|
| | | | (14) | | | | | | (1,560) | | | | | | (1,900) | | | | | | 340 | | | | | | (18%) | | |
Other income (expense), net
|
| | | | (4) | | | | | | (432) | | | | | | 2,026 | | | | | | (2,458) | | | | | | (121%) | | |
其他收入(费用)合计,净额
|
| | | | (18) | | | | | | (1,992) | | | | | | 126 | | | | | | (2,118) | | | | | | (1,681%) | | |
Net Income (loss)
|
| | | $ | (411) | | | | | ¥ | (45,844) | | | | | ¥ | 47,491 | | | | | ¥ | (93,335) | | | | | | (197%) | | |
Adjusted EBITDA(1)
|
| | | $ | 83 | | | | | ¥ | 9,228 | | | | | ¥ | 47,425 | | | | | ¥ | (38,197) | | | | | | (81%) | | |
(in thousands)
|
| |
Years ended March 31,
|
| |||||||||||||||||||||||||||
| | |
2021 ($)
|
| |
2021 (¥)
|
| |
2020 (¥)
|
| |
¥ Change
|
| |
% Change
|
| |||||||||||||||
损益表信息 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Revenue | | | | $ | 1,901 | | | | | ¥ | 212,000 | | | | | ¥ | 57,674 | | | | | ¥ | 154,326 | | | | | | 268% | | |
Cost of revenue
|
| | | | 225 | | | | | | 25,146 | | | | | | 6,245 | | | | | | 18,901 | | | | | | 303% | | |
Gross profit
|
| | | | 1,676 | | | | | | 186,854 | | | | | | 51,429 | | | | | | 135,425 | | | | | | 263% | | |
Operating expenses:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
销售、一般和行政费用
|
| | | | 1,925 | | | | | | 214,608 | | | | | | 95,911 | | | | | | 118,697 | | | | | | 124% | | |
Loss from operations
|
| | | | (249) | | | | | | (27,754) | | | | | | (44,482) | | | | | | 16,728 | | | | | | (38%) | | |
Other income, net
|
| | | | 48 | | | | | | 5,380 | | | | | | — | | | | | | 5,380 | | | | | | | | |
Interest expense
|
| | | | (31) | | | | | | (3,424) | | | | | | (3,852) | | | | | | 428 | | | | | | (11%) | | |
其他收入(费用)合计,净额
|
| | | | 17 | | | | | | 1,956 | | | | | | (3,852) | | | | | | 5,808 | | | | | | (151%) | | |
Net loss
|
| | | $ | (232) | | | | | ¥ | (25,798) | | | | | ¥ | (48,334) | | | | | ¥ | 22,536 | | | | | | (47%) | | |
Adjusted EBITDA(1)
|
| | | $ | 754 | | | | | ¥ | 84,045 | | | | | ¥ | (44,019) | | | | | ¥ | 128,064 | | | | | | (291%) | | |
| | |
Six months ended September 30,
|
| |
Years ended March 31,
|
| ||||||||||||||||||||||||||||||
(in thousands)
|
| |
2021 ($)
|
| |
2021 (¥)
|
| |
2020 (¥)
|
| |
2021 ($)
|
| |
2021 (¥)
|
| |
2020 (¥)
|
| ||||||||||||||||||
现金流量数据合并报表: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
经营活动现金流:
|
| | | $ | 273 | | | | | ¥ | 30,442 | | | | | ¥ | 5,952 | | | | | $ | 18 | | | | | ¥ | 2,043 | | | | | ¥ | (70,703) | | |
投资活动现金流:
|
| | | $ | (66) | | | | | ¥ | (7,392) | | | | | ¥ | — | | | | | $ | — | | | | | ¥ | — | | | | | ¥ | (146) | | |
融资活动的现金流:
|
| | | $ | (317) | | | | | ¥ | (35,335) | | | | | | (24,430) | | | | | $ | (113) | | | | | ¥ | (12,554) | | | | | ¥ | 72,614 | | |
| | |
As of September 30, 2021
|
| |||||||||||||||||||||||||||
Yen in thousands
|
| |
Payments due by period:
|
| |||||||||||||||||||||||||||
| | |
Total
|
| |
Less than 1 year
|
| |
1 – 3 years
|
| |
4 – 5 years
|
| |
More than 5 years
|
| |||||||||||||||
长期债务本金支付
|
| | | ¥ | 86,394 | | | | | ¥ | 1,996 | | | | | ¥ | 17,389 | | | | | ¥ | 18,083 | | | | | ¥ | 48,926 | | |
长期债务利息支付
|
| | | | 27,014 | | | | | | 2,761 | | | | | | 5,410 | | | | | | 5,344 | | | | | | 13,499 | | |
Total
|
| | | ¥ | 113,408 | | | | | ¥ | 4,757 | | | | | ¥ | 22,799 | | | | | ¥ | 23,427 | | | | | ¥ | 62,425 | | |
| | |
Percentage Revenue
|
| |||||||||
| | |
For the years ended March 31,
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
Customer A(1)
|
| | | | 51% | | | | | | — | | |
Customer B(2)
|
| | | | 33% | | | | | | — | | |
Customer C(3)
|
| | | | — | | | | | | 52% | | |
Customer D(3)
|
| | | | — | | | | | | 24% | | |
Customer E(2)
|
| | | | — | | | | | | 17% | | |
Name
|
| |
Age
|
| |
我们公司的职位
|
| |
Term Expires
|
|
Yusuke Shono | | | 35 | | |
首席执行官兼董事
|
| | June 2023 | |
Hiromitsu Tsuga | | | 51 | | |
首席财务官兼董事
|
| | June 2023 | |
Takashi Kanazawa | | | 51 | | | 独立董事 | | | June 2023 | |
Takashi Kato | | | 35 | | | 独立董事 | | | June 2023 | |
Takeshi Todoroki | | | 36 | | | 独立董事 | | | June 2023 | |
Tomotake Hasumi* | | | 52 | | | Corporate Auditor | | | June 2025 | |
Rimi Takahashi* | | | 29 | | | Corporate Auditor | | | June 2025 | |
Taeko Horiguchi* | | | 57 | | | Corporate Auditor | | | June 2025 | |
(in thousands, except
类别人数) 董事和企业审计师类别 |
| |
Total amount of
remuneration |
| |
Base compensation
|
| |
Number of
persons in category |
| |||||||||
执行董事(gyomu-shikko-torisimariyaku)(1)
|
| | | ¥ | 1,530,000 | | | | | ¥ | 1,530,000 | | | | | | 2 | | |
Outside directors(2)
|
| | | | — | | | | | | — | | | | | | 1 | | |
Outside corporate auditors(3)
|
| | | ¥ | 2,880,000 | | | | | ¥ | 2,880,000 | | | | | | 2 | | |
Name of Issuance
|
| |
Issuance Date
|
| |
Expiration Date
|
| |
Exercise Price
(per share) |
| |
Number of
Common Shares to be Granted(2) |
| ||||||||||||
Second Series
|
| | | | 06/26/2016 | | | | | | 06/26/2026 | | | | | ¥ | 37 | | | | | | 22,500 | | |
Third Series
|
| | | | 03/31/2017 | | | | | | 02/28/2027 | | | | | ¥ | 112 | | | | | | 4,500 | | |
Fourth Series(1)
|
| | | | 01/29/2021 | | | | | | 02/02/2031 | | | | | ¥ | 112 | | | | | | 573,000 | | |
Fourth Series(1)
|
| | | | 03/31/2021 | | | | | | 02/02/2031 | | | | | ¥ | 112 | | | | | | 436,500 | | |
Name
|
| |
Grant Date
|
| |
Beginning of
Exercise Period |
| |
End of
Exercise Period |
| |
Exercise
Price (per share) |
| |
Total Number of
Stock Options Granted |
| |
Total Number of
Common Shares Underlying Stock Options(1) |
| ||||||||||||||||||
Yusuke Shono
|
| | | | 03/31/2021 | | | | | | 02/03/2021 | | | | | | 02/02/2031 | | | | | ¥ | 112 | | | | | | 261 | | | | | | 391,500 | | |
Hiromitsu Tsuga
|
| | | | 06/26/2016 | | | | | | 06/27/2016 | | | | | | 06/26/2026 | | | | | ¥ | 37 | | | | | | 15 | | | | | | 22,500 | | |
Hiromitsu Tsuga
|
| | | | 03/31/2017 | | | | | | 04/01/2017 | | | | | | 02/28/2027 | | | | | ¥ | 112 | | | | | | 3 | | | | | | 4,500 | | |
Hiromitsu Tsuga
|
| | | | 02/03/2021 | | | | | | 02/03/2021 | | | | | | 02/02/2031 | | | | | ¥ | 112 | | | | | | 10 | | | | | | 15,000 | | |
Name of Beneficial Owner
|
| |
Common Shares
Beneficially Owned Immediately Prior to this Offering(1) |
| |
Common Shares
Beneficially Owned Immediately After this Offering(1) |
| ||||||||||||||||||
|
Shares
|
| |
Percentage
|
| |
Shares
|
| |
Percentage
|
| ||||||||||||||
被任命的高管、董事和公司审计师:
|
| | | | | | | | | | | | | | | | | | | | | | | | |
Yusuke Shono(2)
|
| | | | 9,182,350 | | | | | | 88.3% | | | | | | 9,182,350 | | | | | | •% | | |
Hiromitsu Tsuga(3)
|
| | | | 42,000 | | | | | | * | | | | | | 42,000 | | | | | | * | | |
Takashi Kanazawa(4)
|
| | | | __ | | | | | | * | | | | | | | | | | | | * | | |
Takashi Kato
|
| | | | __ | | | | | | * | | | | | | | | | | | | * | | |
Takeshi Todoroki
|
| | | | __ | | | | | | * | | | | | | | | | | | | * | | |
Tomotake Hasumi(5)
|
| | | | 603,000 | | | | | | 6.0% | | | | | | 603,000 | | | | | | •% | | |
Rimi Takahashi
|
| | | | __ | | | | | | * | | | | | | | | | | | | * | | |
Taeko Horiguchi
|
| | | | __ | | | | | | * | | | | | | | | | | | | * | | |
所有指定的高管、董事和公司审计师作为一个组(8人)
|
| | | | 9,647,350 | | | | | | 92.5% | | | | | | 9,647,350 | | | | | | •% | | |
5% or more Shareholders: | | | | | | | | | | | | | | | | | | | | | | | | | |
Yusuke Shono(2)
|
| | | | 9,182,350 | | | | | | 88.3% | | | | | | 9,182,350 | | | | | | •% | | |
存取人或美国存托股份持有人
must pay: |
| |
For:
|
|
$5.00 (or less) per 100 ADSs (or portion of 100 ADSs) | | |
美国存托凭证的发行,包括因股份、权利或其他财产的分配而产生的发行
为取款目的取消美国存托凭证,包括存款协议终止的情况
|
|
$.05 (or less) per ADS | | | 对美国存托股份持有者的任何现金分配 | |
如果分发给您的证券是普通股,并且普通股已存放用于发行美国存托凭证,则应支付的费用相当于该费用 | | | 由托管人分配给美国存托股份持有人的分配给已存放证券(包括权利)持有人的证券的分配 | |
每历年每个美国存托股份0.05美元(或更少) | | | 托管服务 | |
注册费或转让费 | | | 当您存入或提取股票时,我们股票登记簿上的股票以托管人或其代理人的名义进行转让和登记 | |
托管人的费用 | | |
有线(包括SWIFT)和传真传输(如果存款协议中明确规定)
将外币兑换成美元
|
|
美国存托凭证或托管人必须为任何美国存托凭证或普通股支付的税款和其他政府费用,如股票转让税、印花税或预扣税 | | | As necessary | |
托管人或其代理人为已交存证券支付的任何费用 | | | As necessary | |
Name
|
| |
Number of ADSs
|
| |||
The Benchmark Company
|
| | | | • | | |
•
|
| | | | • | | |
•
|
| | | | • | | |
•
|
| | | | • | | |
Total
|
| | | | • | | |
承保折扣和佣金(1)
|
| |
With no exercise of
the option to purchase additional ADSs |
| |
With full exercise
of the option to purchase additional ADSs |
| ||||||
Per ADS
|
| | | 美元 | • | | | | | 美元 | • | | |
Total
|
| | | 美元 | • | | | | | 美元 | • | | |
Description
|
| |
Amount
|
| |||
美国证券交易委员会注册费
|
| | | $ | • | | |
金融业监督管理机构备案费
|
| | | | • | | |
纳斯达克资本市场准入和上市费
|
| | | | • | | |
会计和审计费用和费用
|
| | | | • | | |
Legal fees and expenses
|
| | | | • | | |
蓝天杂费
|
| | | | • | | |
Printing expenses
|
| | | | • | | |
Miscellaneous
|
| | | | • | | |
Total
|
| | | $ | • | | |
截至2021年3月31日和2020年3月31日止年度经审计的综合财务报表
|
| |
Page
|
| |||
独立注册会计师事务所报告
|
| | | | F-2 | | |
截至2021年3月31日和2020年3月31日的合并资产负债表
|
| | | | F-4 | | |
截至2021年3月31日和2020年3月31日的年度合并损失表
|
| | | | F-5 | | |
截至2021年3月31日和2020年3月31日的综合全面亏损报表
|
| | | | F-6 | | |
截至2021年3月31日和
年度股东权益(亏损)合并报表
2020 |
| | | | F-7 | | |
截至2021年3月31日和2020年3月31日的年度现金流量表合并报表
|
| | | | F-8 | | |
截至2021年3月31日和2020年3月31日的年度合并财务报表附注
|
| | | | F-9 | | |
截至2021年9月30日和2020年9月30日的六个月未经审计的简明合并财务报表
|
| |
Page
|
| |||
截至2021年9月30日的简明合并资产负债表(未经审计)和
March 31, 2021 |
| | | | F-29 | | |
截至2021年9月30日和2020年9月30日止六个月的简明综合收益(亏损)表(未经审计)
|
| | | | F-30 | | |
截至2021年9月30日和2020年9月30日止六个月简明综合全面收益(亏损)报表(未经审计)
|
| | | | F-31 | | |
截至2021年9月30日和2020年9月30日的6个月股东权益(亏损)简明合并报表(未经审计)
|
| | | | F-32 | | |
截至2021年9月30日和2020年9月30日止六个月简明合并现金流量表(未经审计)
|
| | | | F-33 | | |
截至2021年9月30日和2020年9月30日的六个月简明合并财务报表附注(未经审计)
|
| | | | F-34 | | |
| | |
March 31,
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
Assets | | | | | | | | | | | | | |
Current assets: | | | | | | | | | | | | | |
现金和现金等价物
|
| | | ¥ | 15,378 | | | | | ¥ | 25,642 | | |
Restricted cash
|
| | | | — | | | | | | 420 | | |
应收贸易账款
|
| | | | 10,700 | | | | | | 1,086 | | |
应收消费税
|
| | | | 5,310 | | | | | | 10,516 | | |
延期合同成本
|
| | | | — | | | | | | 17,617 | | |
预付薪酬资产
|
| | | | 88,509 | | | | | | — | | |
预付费用和其他流动资产
|
| | | | 6,399 | | | | | | 9,247 | | |
Total current assets
|
| | | | 126,296 | | | | | | 64,528 | | |
财产和设备,净额
|
| | | | 94 | | | | | | 209 | | |
延期发售成本
|
| | | | 65,978 | | | | | | 9,007 | | |
Other assets
|
| | | | 2,438 | | | | | | 4,951 | | |
Total assets
|
| | | ¥ | 194,806 | | | | | ¥ | 78,695 | | |
负债和股东权益(赤字) | | | | | | | | | | | | | |
流动负债: | | | | | | | | | | | | | |
Accounts payable
|
| | | ¥ | 4,185 | | | | | ¥ | 4,185 | | |
Due to related parties
|
| | | | — | | | | | | 1,413 | | |
应计费用和其他流动负债
|
| | | | 37,087 | | | | | | 10,398 | | |
应缴消费税
|
| | | | 9,077 | | | | | | — | | |
长期债务的当期部分,扣除债务发行成本
|
| | | | 1,649 | | | | | | 1,550 | | |
Deferred revenue
|
| | | | — | | | | | | 106,919 | | |
Deposits received
|
| | | | — | | | | | | 16,760 | | |
流动负债总额
|
| | | | 51,998 | | | | | | 141,225 | | |
不包括当期部分的长期债务,扣除债务发行成本
|
| | | | 83,944 | | | | | | 60,594 | | |
Total liabilities
|
| | | | 135,942 | | | | | | 201,819 | | |
承付款和或有事项(附注5) | | | | | | | | | | | | | |
股东权益(亏损): | | | | | | | | | | | | | |
普通股:截至2021年3月31日和2020年3月31日,授权股份40,000,000股,已发行和已发行股份10,002,000股
|
| | | | 136,636 | | | | | | 136,636 | | |
新增实收资本
|
| | | | 337,299 | | | | | | 129,270 | | |
Accumulated deficit
|
| | | | (414,828) | | | | | | (389,030) | | |
累计其他综合损失
|
| | | | (243) | | | | | | — | | |
股东权益合计(亏损)
|
| | | | 58,864 | | | | | | (123,124) | | |
总负债和股东权益(赤字)
|
| | | ¥ | 194,806 | | | | | ¥ | 78,695 | | |
| | |
Years Ended March 31,
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
Revenue
|
| | | ¥ | 212,000 | | | | | ¥ | 57,674 | | |
Cost of revenue
|
| | | | 25,146 | | | | | | 6,245 | | |
Gross profit
|
| | | | 186,854 | | | | | | 51,429 | | |
Operating expenses: | | | | | | | | | | | | | |
销售、一般和行政费用
|
| | | | 214,608 | | | | | | 95,911 | | |
Loss from operations
|
| | | | (27,754) | | | | | | (44,482) | | |
Other income (expense): | | | | | | | | | | | | | |
Other income, net
|
| | | | 5,380 | | | | | | — | | |
Interest expense
|
| | | | (3,424) | | | | | | (3,852) | | |
其他收入(费用)合计,净额
|
| | | | 1,956 | | | | | | (3,852) | | |
Net loss
|
| | | ¥ | (25,798) | | | | | ¥ | (48,334) | | |
普通股股东应占每股净亏损,基本亏损和摊薄亏损
|
| | | ¥ | (2.58) | | | | | ¥ | (4.83) | | |
加权平均流通股用于计算每股净亏损,基本
and diluted |
| | | | 10,002,000 | | | | | | 10,002,000 | | |
| | |
Years Ended March 31,
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
Net loss
|
| | | ¥ | (25,798) | | | | | ¥ | (48,334) | | |
外币折算调整,税后净额
|
| | | | (243) | | | | | | — | | |
Comprehensive loss
|
| | | ¥ | (26,041) | | | | | ¥ | (48,334) | | |
| | |
Common Shares
|
| |
Additional
Paid-In Capital |
| |
Accumulated
Deficit |
| |
Accumulated
Other Comprehensive Loss |
| |
Total
Stockholders’ Equity (Deficit) |
| |||||||||||||||||||||
| | |
shares
|
| |
Amount
|
| ||||||||||||||||||||||||||||||
Balance, March 31, 2019
|
| | | | 10,002,000 | | | | | ¥ | 136,636 | | | | | ¥ | 26,132 | | | | | ¥ | (340,696) | | | | | ¥ | — | | | | | ¥ | (177,928) | | |
关联方收据
|
| | | | — | | | | | | — | | | | | | 108,493 | | | | | | — | | | | | | — | | | | | | 108,493 | | |
给关联方的预付款
|
| | | | — | | | | | | — | | | | | | (5,355) | | | | | | — | | | | | | — | | | | | | (5,355) | | |
Net loss
|
| | | | — | | | | | | — | | | | | | — | | | | | | (48,334) | | | | | | — | | | | | | (48,334) | | |
Balance, March 31, 2020
|
| | | | 10,002,000 | | | | | | 136,636 | | | | | | 129,270 | | | | | | (389,030) | | | | | | — | | | | | | (123,124) | | |
关联方收据
|
| | | | — | | | | | | — | | | | | | 6,129 | | | | | | — | | | | | | — | | | | | | 6,129 | | |
基于股份的薪酬
|
| | | | — | | | | | | — | | | | | | 201,900 | | | | | | — | | | | | | — | | | | | | 201,900 | | |
外币折算调整,税后净额
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (243) | | | | | | (243) | | |
Net loss
|
| | | | — | | | | | | — | | | | | | — | | | | | | (25,798) | | | | | | — | | | | | | (25,798) | | |
Balance, March 31, 2021
|
| | | | 10,002,000 | | | | | ¥ | 136,636 | | | | | ¥ | 337,299 | | | | | ¥ | (414,828) | | | | | ¥ | (243) | | | | | ¥ | 58,864 | | |
| | |
Years Ended March 31,
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
经营活动现金流: | | | | | | | | | | | | | |
Net loss
|
| | | ¥ | (25,798) | | | | | ¥ | (48,334) | | |
将净亏损与经营活动提供(用于)的现金净额进行调整:
|
| | | | | | | | | | | | |
折旧及摊销
|
| | | | 115 | | | | | | 463 | | |
债务发行成本摊销
|
| | | | 68 | | | | | | 69 | | |
基于股份的薪酬费用
|
| | | | 111,684 | | | | | | — | | |
经营性资产和负债变动:
|
| | | | | | | | | | | | |
应收贸易账款
|
| | | | (9,614) | | | | | | (771) | | |
应收消费税
|
| | | | 5,206 | | | | | | (9,128) | | |
延期合同成本
|
| | | | 17,617 | | | | | | (17,617) | | |
预付费用和其他流动资产
|
| | | | 2,848 | | | | | | (5,470) | | |
Accounts payable
|
| | | | — | | | | | | 1,251 | | |
Due to related parties
|
| | | | (1,413) | | | | | | 1,413 | | |
应计费用和其他流动负债
|
| | | | 13,420 | | | | | | (1,054) | | |
应缴消费税
|
| | | | 9,077 | | | | | | — | | |
Deferred revenue
|
| | | | (106,919) | | | | | | (14,975) | | |
Deposits received
|
| | | | (16,760) | | | | | | 16,760 | | |
Other
|
| | | | 2,512 | | | | | | 6,690 | | |
经营活动提供(使用)的现金净额
|
| | | | 2,043 | | | | | | (70,703) | | |
投资活动现金流: | | | | | | | | | | | | | |
购置房产和设备
|
| | | | — | | | | | | (146) | | |
投资活动中使用的净现金
|
| | | | — | | | | | | (146) | | |
融资活动的现金流: | | | | | | | | | | | | | |
股票期权发行收益
|
| | | | 1,707 | | | | | | — | | |
偿还短期债务
|
| | | | — | | | | | | (20,000) | | |
长期债务收益
|
| | | | 25,000 | | | | | | — | | |
偿还长期债务
|
| | | | (1,619) | | | | | | (1,517) | | |
关联方收据
|
| | | | 6,129 | | | | | | 108,493 | | |
给关联方的预付款
|
| | | | — | | | | | | (5,355) | | |
延期发行费用的支付
|
| | | | (43,771) | | | | | | (9,007) | | |
融资活动提供(使用)的现金净额
|
| | | | (12,554) | | | | | | 72,614 | | |
汇率变化对现金、现金等价物和受限现金的影响
|
| | | | (173) | | | | | | — | | |
现金、现金等价物和限制性现金净(减)增
|
| | | | (10,684) | | | | | | 1,765 | | |
现金、现金等价物和受限现金 | | | | | | | | | | | | | |
Beginning of year
|
| | | | 26,062 | | | | | | 24,297 | | |
End of year
|
| | | ¥ | 15,378 | | | | | ¥ | 26,062 | | |
现金流量信息补充披露: | | | | | | | | | | | | | |
Cash paid for interest
|
| | | ¥ | 3,362 | | | | | ¥ | 3,342 | | |
缴纳所得税的现金
|
| | | ¥ | — | | | | | ¥ | 2,263 | | |
非现金投融资活动: | | | | | | | | | | | | | |
Accrued offering costs
|
| | | ¥ | 13,200 | | | | | ¥ | — | | |
| | |
Percentage of Revenue
|
| |||||||||
| | |
For the years ended March 31,
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
Customer A
|
| | | | 51% | | | | | | — | | |
Customer B
|
| | | | 33% | | | | | | — | | |
Customer C
|
| | | | — | | | | | | 52% | | |
Customer D
|
| | | | — | | | | | | 24% | | |
Customer E
|
| | | | — | | | | | | 17% | | |
| | |
Yen in thousands
|
| |||||||||
| | |
For the years ended March 31,
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
Sources of revenue: | | | | | | | | | | | | | |
Durables vertical
|
| | | ¥ | 85,000 | | | | | ¥ | 13,570 | | |
垂直商业医疗保健
|
| | | | 107,000 | | | | | | 210 | | |
Advertising
|
| | | | — | | | | | | 30,000 | | |
Licensing
|
| | | | — | | | | | | 13,894 | | |
System development
|
| | | | 20,000 | | | | | | — | | |
Total revenue
|
| | | ¥ | 212,000 | | | | | ¥ | 57,674 | | |
| | |
Yen in thousands
|
| |||||||||
| | |
For the years ended March 31,
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
年初余额
|
| | | ¥ | 106,919 | | | | | ¥ | 121,894 | | |
Revenue earned
|
| | | | (106,919) | | | | | | (46,295) | | |
Deferral of revenue
|
| | | | — | | | | | | 31,320 | | |
Balance, end of year
|
| | | ¥ | — | | | | | ¥ | 106,919 | | |
Yen in thousands
|
| |
For the year ended March 31, 2021
|
| |||||||||||||||||||||
|
Beginning
balance |
| |
Capitalization
of costs |
| |
Amortization
|
| |
Ending
balance |
| ||||||||||||||
获得合同的成本
|
| | | ¥ | 1,500 | | | | | ¥ | — | | | | | ¥ | (1,500) | | | | | ¥ | — | | |
履行合同的成本
|
| | | | 16,117 | | | | | | 1,575 | | | | | | (17,692) | | | | | | — | | |
合同总成本资本化
|
| | | ¥ | 17,617 | | | | | ¥ | 1,575 | | | | | ¥ | (19,192) | | | | | ¥ | — | | |
Yen in thousands
|
| |
For the year ended March 31, 2020
|
| |||||||||||||||||||||
|
Beginning
balance |
| |
Capitalization
of costs |
| |
Amortization
|
| |
Ending
balance |
| ||||||||||||||
获得合同的成本
|
| | | ¥ | — | | | | | ¥ | 1,500 | | | | | ¥ | — | | | | | ¥ | 1,500 | | |
履行合同的成本
|
| | | | — | | | | | | 16,117 | | | | | | — | | | | | | 16,117 | | |
合同总成本资本化
|
| | | ¥ | — | | | | | ¥ | 17,617 | | | | | ¥ | — | | | | | ¥ | 17,617 | | |
| | |
Yen in thousands
|
| |||||||||
| | |
March 31,
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
Computers
|
| | | ¥ | 999 | | | | | ¥ | 999 | | |
Furniture and fixtures
|
| | | | 632 | | | | | | 632 | | |
全部物业和设备
|
| | | | 1,631 | | | | | | 1,631 | | |
| | |
Yen in thousands
|
| |||||||||
| | |
March 31,
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
减去:累计折旧
|
| | | | (1,537) | | | | | | (1,422) | | |
总财产和设备,净额
|
| | | ¥ | 94 | | | | | ¥ | 209 | | |
|
| Level 1: | | | 对于相同的资产或负债,公允价值是使用活跃市场中的未调整报价确定的。 | |
| Level 2: | | | 公允价值是使用直接或间接可观察到的第1级报价以外的投入估算的。 | |
| Level 3: | | | 公允价值是使用对资产或负债的公允价值具有重大意义的不可观察的输入来估计的。 | |
| | | | | | | | |
Yen in thousands
|
| |||||||||
| | | | | | | | |
March 31,
|
| |||||||||
| | |
Interest Rate
|
| |
Maturity
|
| |
2021
|
| |
2020
|
| ||||||
与日本金融公司的定期贷款,
refinanced on September 30, 2021, as noted below |
| |
0.90% to
8.55% |
| |
August 31, 2026
|
| | | ¥ | 15,000 | | | | | ¥ | 15,000 | | |
与印度国家银行房地产金融有限公司的定期贷款
|
| |
6.00%
|
| |
September 5, 2037
|
| | | | 46,729 | | | | | | 48,348 | | |
与Resona Bank,Limited的定期贷款
|
| |
0.00% to 1.20%
|
| |
November 30, 2030
|
| | | | 25,000 | | | | | | — | | |
Total long-term debt
|
| | | | | | | | | | 86,729 | | | | | | 63,348 | | |
减少未摊销债务发行成本
|
| | | | | | | | | | (1,136) | | | | | | (1,204) | | |
Subtotal
|
| | | | | | | | | | 85,593 | | | | | | 62,144 | | |
长期债务的当期部分,扣除债务发行成本
|
| | | | | | | | | | (1,649) | | | | | | (1,550) | | |
不包括当期部分的长期债务,扣除债务发行成本
|
| | | | | | | | | ¥ | 83,944 | | | | | ¥ | 60,594 | | |
| | |
(Yen in thousands)
|
| |||
2022
|
| | | ¥ | 1,718 | | |
2023
|
| | | | 5,039 | | |
2024
|
| | | | 8,950 | | |
2025
|
| | | | 9,076 | | |
2026
|
| | | | 9,203 | | |
Thereafter
|
| | | | 52,743 | | |
Total
|
| | | ¥ | 86,729 | | |
| | |
Year ended
March 31, 2021 |
|
Expected life of options
|
| |
10 years
|
|
Expected volatility
|
| |
60.0%
|
|
Risk-free interest rate
|
| |
1.2% – 1.7%
|
|
预期股息收益率
|
| |
—
|
|
| | |
Year ended
March 31, 2021 |
|
股票期权的加权平均授予日期公允价值
|
| |
¥145
|
|
| | | | | | | | |
Yen
|
| |
Years
|
| |
Thousands
of Yen |
| |||||||||
| | |
Number of
shares |
| |
Weighted-
average exercise price |
| |
Weighted-
average remaining contractual term |
| |
Aggregate
intrinsic value |
| ||||||||||||
Outstanding as of April 1, 2019
|
| | | | 31,500 | | | | | ¥ | 58 | | | | | | 7.4 | | | | | ¥ | — | | |
Granted
|
| | | | — | | | | | | — | | | | | | | | | | | | — | | |
Exercised
|
| | | | — | | | | | | — | | | | | | | | | | | | — | | |
Forfeited
|
| | | | (4,500) | | | | | | 112 | | | | | | | | | | | | — | | |
Outstanding as of April 1, 2020
|
| | | | 27,000 | | | | | | 50 | | | | | | 6.4 | | | | | | — | | |
Granted
|
| | | | 1,009,500 | | | | | | 112 | | | | | | | | | | | | — | | |
Exercised
|
| | | | — | | | | | | — | | | | | | | | | | | | — | | |
Forfeited
|
| | | | — | | | | | | — | | | | | | | | | | | | — | | |
Outstanding as of March 31, 2021
|
| | | | 1,036,500 | | | | | | 110 | | | | | | 9.7 | | | | | | 183,497 | | |
Exercisable as of March 31, 2021
|
| | | | 1,009,500 | | | | | ¥ | 112 | | | | | | 9.8 | | | | | ¥ | 177,073 | | |
| | |
日元(千),不包括股票和
per share data |
| |||||||||
| | |
For the years ended March 31,
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
Numerator: | | | | | | | | | | | | | |
Net loss
|
| | | ¥ | (25,798) | | | | | ¥ | (48,334) | | |
Denominator: | | | | | | | | | | | | | |
加权平均已发行普通股用于计算每股净亏损
share, basic and diluted |
| | | | 10,002,000 | | | | | | 10,002,000 | | |
每股基本和摊薄净亏损
|
| | | ¥ | (2.58) | | | | | ¥ | (4.83) | | |
| | |
March 31,
|
| |||||||||
|
2021
|
| |
2020
|
| ||||||||
第二系列和第三系列未偿还股票期权
|
| | | | 27,000 | | | | | | 27,000 | | |
第四系列未偿还股票期权
|
| | | | 1,009,500 | | | | | | — | | |
潜在稀释股份总数
|
| | | | 1,036,500 | | | | | | 27,000 | | |
| | |
Yen in thousands
|
| |||||||||
| | |
For the years ended March 31,
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
Japan
|
| | | ¥ | (11,355) | | | | | ¥ | (48,334) | | |
Singapore
|
| | | | (14,443) | | | | | | — | | |
所得税前亏损
|
| | | ¥ | (25,798) | | | | | ¥ | (48,334) | | |
| | |
Yen in thousands
|
| |||||||||
| | |
For the years ended March 31,
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
按法定税率享受所得税优惠
|
| | | ¥ | (8,923) | | | | | ¥ | (14,800) | | |
因以下原因增加(减少)的税收: | | | | | | | | | | | | | |
不可扣除的股份薪酬费用
|
| | | | 38,631 | | | | | | — | | |
延期发售成本
|
| | | | (19,707) | | | | | | (2,758) | | |
估值免税额变动
|
| | | | (15,139) | | | | | | 16,503 | | |
外币汇率差异
|
| | | | 2,541 | | | | | | — | | |
Disallowed losses
|
| | | | 2,455 | | | | | | — | | |
不可扣除的娱乐费用
|
| | | | — | | | | | | 809 | | |
Other
|
| | | | 142 | | | | | | 246 | | |
Income tax expense
|
| | | ¥ | — | | | | | ¥ | — | | |
| | |
Yen in thousands
|
| |||||||||
| | |
March 31,
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
Deferred tax assets: | | | | | | | | | | | | | |
净营业亏损结转
|
| | | ¥ | 118,693 | | | | | ¥ | 118,298 | | |
Other
|
| | | | 175 | | | | | | 865 | | |
递延税金资产总额
|
| | | | 118,868 | | | | | | 119,163 | | |
递延纳税义务: | | | | | | | | | | | | | |
Debt issuance costs
|
| | | | (393) | | | | | | (369) | | |
延期合同成本
|
| | | | — | | | | | | (958) | | |
Other
|
| | | | (850) | | | | | | (309) | | |
递延纳税负债总额
|
| | | | (1,243) | | | | | | (1,636) | | |
减去:估值免税额
|
| | | | (117,625) | | | | | | (117,527) | | |
Net deferred tax assets
|
| | | ¥ | — | | | | | ¥ | — | | |
| | |
Yen in thousands
|
| |||||||||
| | |
For the years ended March 31,
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
年初的估值津贴
|
| | | ¥ | 117,527 | | | | | ¥ | 101,024 | | |
Additions (deductions)
|
| | | | (15,139) | | | | | | 16,503 | | |
法定税率变化
|
| | | | 15,237 | | | | | | — | | |
年终估值津贴
|
| | | ¥ | 117,625 | | | | | ¥ | 117,527 | | |
Years ending March 31,
|
| |
Yen in thousands
|
| |||
Between 2022 and 2025
|
| | | ¥ | 14,303 | | |
Between 2026 and 2029
|
| | | | 258,223 | | |
2030 and thereafter
|
| | | | 70,618 | | |
Total
|
| | | ¥ | 343,144 | | |
| | |
Yen in thousands
March 31, |
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
Accrued compensation
|
| | | ¥ | 8,706 | | | | | ¥ | 44 | | |
Accrued offering costs
|
| | | | 13,200 | | | | | | — | | |
应计专业费用
|
| | | | 9,533 | | | | | | 1,046 | | |
应缴预提税金
|
| | | | 2,447 | | | | | | 2,074 | | |
其他应计费用和流动负债
|
| | | | 3,201 | | | | | | 7,234 | | |
Total
|
| | | ¥ | 37,087 | | | | | ¥ | 10,398 | | |
| | |
Yen in thousands
|
| |||||||||
| | |
For the years ended March 31,
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
收到资金(关联方应付增加)
|
| | | ¥ | 28,640 | | | | | ¥ | 1,413 | | |
还款(关联方应付款减少)
|
| | | | (30,053) | | | | | | — | | |
应收还款
|
| | | | 17 | | | | | | 5,733 | | |
偿还短期贷款
|
| | | | — | | | | | | 102,760 | | |
| | |
September 30,
2021 |
| |
March 31,
2021 |
| ||||||
| | |
(Unaudited)
|
| | ||||||||
Assets | | | | | | | | | | | | | |
Current assets: | | | | | | | | | | | | | |
现金和现金等价物
|
| | | ¥ | 3,166 | | | | | ¥ | 15,378 | | |
应收贸易账款
|
| | | | ― | | | | | | 10,700 | | |
预付薪酬资产
|
| | | | 35,577 | | | | | | 88,509 | | |
预付费用和其他流动资产
|
| | | | 10,765 | | | | | | 11,709 | | |
Total current assets
|
| | | | 49,508 | | | | | | 126,296 | | |
财产和设备,净额
|
| | | | 7,338 | | | | | | 94 | | |
延期发售成本
|
| | | | 95,469 | | | | | | 65,978 | | |
Other assets
|
| | | | 2,183 | | | | | | 2,438 | | |
Total assets
|
| | | ¥ | 154,498 | | | | | ¥ | 194,806 | | |
负债和股东权益 | | | | | | | | | | | | | |
流动负债: | | | | | | | | | | | | | |
Accounts payable
|
| | | ¥ | 4,592 | | | | | ¥ | 4,185 | | |
应计费用和其他流动负债
|
| | | | 48,136 | | | | | | 37,087 | | |
应缴消费税
|
| | | | 3,932 | | | | | | 9,077 | | |
长期债务的当期部分,扣除债务发行成本
|
| | | | 1,927 | | | | | | 1,649 | | |
流动负债总额
|
| | | | 58,587 | | | | | | 51,998 | | |
不包括当期部分的长期债务,扣除债务发行成本
|
| | | | 83,366 | | | | | | 83,944 | | |
Total liabilities
|
| | | | 141,953 | | | | | | 135,942 | | |
承付款和或有事项(附注5) | | | | | | | | | | | | | |
Stockholders’ equity: | | | | | | | | | | | | | |
普通股:截至2021年9月30日和3月31日,授权股份40,000,000股,已发行和已发行股份10,002,000股
|
| | | | 136,636 | | | | | | 136,636 | | |
新增实收资本
|
| | | | 337,299 | | | | | | 337,299 | | |
Accumulated deficit
|
| | | | (460,672) | | | | | | (414,828) | | |
累计其他综合损失
|
| | | | (718) | | | | | | (243) | | |
股东权益总额
|
| | | | 12,545 | | | | | | 58,864 | | |
总负债和股东权益
|
| | | ¥ | 154,498 | | | | | ¥ | 194,806 | | |
| | |
Six Months Ended September 30,
|
| |||||||||
|
2021
|
| |
2020
|
| ||||||||
Revenue
|
| | | ¥ | 103,636 | | | | | ¥ | 85,000 | | |
Cost of revenue
|
| | | | 981 | | | | | | 4,023 | | |
Gross profit
|
| | | | 102,655 | | | | | | 80,977 | | |
Operating expenses: | | | | | | | | | | | | | |
销售、一般和行政费用
|
| | | | 146,507 | | | | | | 33,612 | | |
运营收入(亏损)
|
| | | | (43,852) | | | | | | 47,365 | | |
Other income (expense): | | | | | | | | | | | | | |
Interest expense
|
| | | | (1,560) | | | | | | (1,900) | | |
Other income (expense), net
|
| | | | (432) | | | | | | 2,026 | | |
Net Income (loss)
|
| | | ¥ | (45,844) | | | | | ¥ | 47,491 | | |
普通股股东每股基本和稀释后每股净收益(亏损)
|
| | | ¥ | (4.58) | | | | | ¥ | 4.75 | | |
加权平均流通股用于计算每股基本和稀释后的净收益(亏损)
|
| | | | 10,002,000 | | | | | | 10,002,000 | | |
| | |
Six Months Ended
September 30, |
| |||||||||
|
2021
|
| |
2020
|
| ||||||||
Net income (loss)
|
| | | ¥ | (45,844) | | | | | ¥ | 47,491 | | |
外币折算调整,税后净额
|
| | | | (475) | | | | | | (196) | | |
综合收益(亏损)
|
| | | ¥ | (46,319) | | | | | ¥ | 47,295 | | |
| | |
Common Shares
|
| |
Additional
Paid-In Capital |
| |
Accumulated
Deficit |
| |
Accumulated
Other Comprehensive Loss |
| |
Total
Stockholders’ Equity (Deficit) |
| | | | | |||||||||||||||||||||||||||||
|
Shares
|
| |
Amount
|
| | | | | | | | | | | | | ||||||||||||||||||||||||||||||||
Balance, March 31, 2020
|
| | | | 10,002,000 | | | | | ¥ | 136,636 | | | | | ¥ | 129,270 | | | | | ¥ | (389,030) | | | | | ¥ | — | | | | | ¥ | (123,124) | | | | | | | ||||||||
给关联方的预付款
|
| | | | — | | | | | | — | | | | | | (2,243) | | | | | | — | | | | | | — | | | | | | (2,243) | | | | | | | ||||||||
外币折算调整,税后净额
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (196) | | | | | | (196) | | | | | | | ||||||||
Net income
|
| | | | — | | | | | | — | | | | | | — | | | | | | 47,491 | | | | | | — | | | | | | 47,491 | | | | | | | ||||||||
Balance, September 30, 2020
|
| | | | 10,002,000 | | | | | ¥ | 136,636 | | | | | ¥ | 127,027 | | | | | ¥ | (341,539) | | | | | ¥ | (196) | | | | | ¥ | (78,072) | | | | | | | ||||||||
Balance, March 31, 2021
|
| | | | 10,002,000 | | | | | ¥ | 136,636 | | | | | ¥ | 337,299 | | | | | ¥ | (414,828) | | | | | ¥ | (243) | | | | | ¥ | 58,864 | | | | | | | ||||||||
外币折算调整,税后净额
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (475) | | | | | | (475) | | | | | | | ||||||||
Net loss
|
| | | | — | | | | | | — | | | | | | — | | | | | | (45,844) | | | | | | — | | | | | | (45,844) | | | | | | | ||||||||
Balance, September 30, 2021
|
| | | | 10,002,000 | | | | | ¥ | 136,363 | | | | | ¥ | 337,299 | | | | | ¥ | (460,672) | | | | | ¥ | (718) | | | | | ¥ | 12,545 | | | | | | |
| | |
Six Months Ended
September 30, |
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
经营活动现金流: | | | | | | | | | | | | | |
Net income (loss)
|
| | | ¥ | (45,844) | | | | | ¥ | 47,491 | | |
将净收益(亏损)与经营活动提供的现金净额进行调整:
|
| | | | | | | | | | | | |
折旧及摊销
|
| | | | 148 | | | | | | 60 | | |
债务发行成本摊销
|
| | | | 35 | | | | | | 35 | | |
基于股份的薪酬费用
|
| | | | 52,932 | | | | | | ― | | |
经营性资产和负债变动:
|
| | | | | | | | | | | | |
应收贸易账款
|
| | | | 10,700 | | | | | | 1,086 | | |
预付费用和其他流动资产
|
| | | | 944 | | | | | | 3,684 | | |
Accounts payable
|
| | | | 407 | | | | | | ― | | |
Due to related parties
|
| | | | ― | | | | | | 26,119 | | |
应计费用和其他流动负债
|
| | | | 15,996 | | | | | | 9,512 | | |
应缴消费税
|
| | | | (5,145) | | | | | | 4,765 | | |
Deferred revenue
|
| | | | ― | | | | | | (91,800) | | |
Other
|
| | | | 269 | | | | | | 5,000 | | |
经营活动提供的现金净额
|
| | | | 30,442 | | | | | | 5,952 | | |
投资活动现金流: | | | | | | | | | | | | | |
对大写软件的投资
|
| | | | (7,392) | | | | | | ― | | |
投资活动中使用的净现金
|
| | | | (7,392) | | | | | | ― | | |
融资活动的现金流: | | | | | | | | | | | | | |
给关联方的预付款
|
| | | | ― | | | | | | (2,243) | | |
长期债务收益
|
| | | | 500 | | | | | | ― | | |
偿还长期债务
|
| | | | (835) | | | | | | (924) | | |
延期发行费用的支付
|
| | | | (35,000) | | | | | | (21,263) | | |
用于融资活动的现金净额
|
| | | | (35,335) | | | | | | (24,430) | | |
汇率变化对现金、现金等价物和受限现金的影响
|
| | | | 73 | | | | | | (196) | | |
现金、现金等价物和受限现金净减少
|
| | | | (12,212) | | | | | | (18,674) | | |
现金、现金等价物和受限现金 | | | | | | | | | | | | | |
Beginning of year
|
| | | | 15,378 | | | | | | 26,062 | | |
End of year
|
| | | ¥ | 3,166 | | | | | ¥ | 7,388 | | |
非现金投融资活动: | | | | | | | | | | | | | |
Accrued offering costs
|
| | | ¥ | 7,691 | | | | | ¥ | — | | |
| | |
Yen in thousands
|
| |||||||||
| | |
September 30,
2021 |
| |
March 31,
2021 |
| ||||||
Computers
|
| | | ¥ | 999 | | | | | ¥ | 999 | | |
Furniture and fixtures
|
| | | | 632 | | | | | | 632 | | |
Capitalized software
|
| | | | 7,392 | | | | | | — | | |
全部物业和设备
|
| | | | 9,023 | | | | | | 1,631 | | |
减去:累计折旧
|
| | | | (1,685) | | | | | | (1,537) | | |
总财产和设备,净额
|
| | | ¥ | 7,338 | | | | | ¥ | 94 | | |
| | | | | | | | |
Yen in thousands
|
| |||||||||
| | |
Interest Rate
|
| |
Maturity
|
| |
September 30,
2021 |
| |
March 31,
2021 |
| ||||||
修改后的与日本金融公司的定期贷款
|
| |
0.36% to 1.26%
|
| |
August 31, 2026
|
| | | ¥ | 15,500 | | | | | ¥ | — | | |
与日本金融公司的定期贷款
|
| |
0.90% to 8.55%
|
| |
August 31, 2026
|
| | | | — | | | | | | 15,000 | | |
与印度国家银行房地产金融有限公司的定期贷款
|
| |
6.00%
|
| |
September 5, 2037
|
| | | | 45,894 | | | | | | 46,729 | | |
与Resona Bank,Limited的定期贷款
|
| |
0.00% to 1.20%
|
| |
November 30, 2030
|
| | | | 25,000 | | | | | | 25,000 | | |
Total long-term debt
|
| | | | | | | | | | 86,394 | | | | | | 86,729 | | |
减少未摊销债务发行成本
|
| | | | | | | | | | (1,101) | | | | | | (1,136) | | |
Subtotal
|
| | | | | | | | | | 85,293 | | | | | | 85,593 | | |
长期债务的当期部分,扣除
debt issuance costs |
| | | | | | | | | | (1,927) | | | | | | (1,649) | | |
不包括当期部分的长期债务,扣除债务发行成本
|
| | | | | | | | | ¥ | 83,366 | | | | | ¥ | 83,944 | | |
Year ending March 31:
|
| |
(Yen in thousands)
|
| |||
2022 (remainder)
|
| | | ¥ | 883 | | |
2023
|
| | | | 5,039 | | |
2024
|
| | | | 8,950 | | |
2025
|
| | | | 9,076 | | |
2026
|
| | | | 9,203 | | |
Thereafter
|
| | | | 53,243 | | |
Total
|
| | | ¥ | 86,394 | | |
| | |
日元(千),不包括股票和
per share data |
| |||||||||
|
Six Months Ended September 30,
|
| |||||||||||
|
2021
|
| |
2020
|
| ||||||||
Numerator: | | | | | | | | | | | | | |
Net income (loss)
|
| | | ¥ | (45,844) | | | | | ¥ | 47,491 | | |
Denominator: | | | | | | | | | | | | | |
加权平均已发行普通股,用于计算每股基本和稀释后的净收益(亏损)
|
| | | | 10,002,000 | | | | | | 10,002,000 | | |
每股基本和稀释后净收益(亏损)
|
| | | ¥ | (4.58) | | | | | ¥ | 4.75 | | |
| | |
September 30,
|
| |||||||||
|
2021
|
| |
2020
|
| ||||||||
第二系列和第三系列未偿还股票期权
|
| | | | 27,000 | | | | | | 27,000 | | |
第四系列未偿还股票期权
|
| | | | 1,009,500 | | | | | | — | | |
潜在稀释股份总数
|
| | | | 1,036,500 | | | | | | 27,000 | | |
| | |
Yen in thousands
|
| |||||||||
|
September 30,
|
| |
March 31,
|
| ||||||||
|
2021
|
| |
2021
|
| ||||||||
Accrued compensation
|
| | | ¥ | 14,510 | | | | | ¥ | 8,706 | | |
Accrued offering costs
|
| | | | 7,691 | | | | | | 13,200 | | |
| | |
Yen in thousands
|
| |||||||||
|
September 30,
|
| |
March 31,
|
| ||||||||
|
2021
|
| |
2021
|
| ||||||||
应计专业费用
|
| | | | 14,541 | | | | | | 9,533 | | |
应缴预提税金
|
| | | | 9,050 | | | | | | 2,447 | | |
其他应计费用和流动负债
|
| | | | 2,344 | | | | | | 3,201 | | |
Total
|
| | | ¥ | 48,136 | | | | | ¥ | 37,087 | | |
|
|
Exhibit
Number |
| |
Description
|
|
| 1.1* | | | 承销协议格式。 | |
| 3.1** | | | 注册人公司章程(英文翻译)。 | |
| 4.1* | | | 美国存托凭证登记人、存托人和持有人之间的存托协议格式。 | |
| 4.2* | | | 注册人的美国存托凭证样本(作为附件4.1的附件A)。 | |
| 5.1* | | | 格林伯格·特劳里格·东京律师事务所的意见,注册人的日本律师。 | |
| 10.1** | | | 注册人与Paygene有限公司签订的代理协议,日期为2021年4月1日(英文版)。 | |
| 10.2** | | | 注册人与Paygene Co.,Ltd.的修订备忘录,日期为2021年12月22日(英文版)。 | |
| 21.1** | | | 注册人子公司名单。 | |
| 23.1* | | | BF Borgers CPA PC,独立注册会计师事务所同意。 | |
| 23.2* | | | Greenberg Traurig东京律师事务所同意(见附件5.1)。 | |
| 24.1 | | | 授权书(包括在本注册声明的签名页上)。 | |
| 99.1 | | | 表格20-F第8.A.4项下的弃权和申述请求。 | |
| 107* | | | Filing Fee Table. | |
| | | | WARRANTEE INC. | | ||||||
| | | | By: | | |
|
| |||
| | | | | | | Name: | | | Yusuke Shono | |
| | | | | | | Title: | | | 首席执行官 | |
|
Signature
|
| |
Title
|
| |
Date
|
|
|
Yusuke Shono
|
| |
首席执行官兼董事
(首席执行官) |
| |
•, 2022
|
|
|
Hiromitsu Tsuga
|
| |
首席财务官兼董事
(首席财务会计官) |
| |
•, 2022
|
|
|
Takashi Kanazawa
|
| | Director | | |
•, 2022
|
|
|
Takashi Kato
|
| | Director | | |
•, 2022
|
|
|
Takeshi Todoroki
|
| | Director | | |
•, 2022
|
|
| | | | COGENCY GLOBAL INC. | | ||||||
| | | | By: | | |
|
| |||
| | | | | | | Name: | | | • | |
| | | | | | | Title: | | | • | |