$LAWR

Robot Consulting Co., Ltd.

CIK:0002007599|SEC Filings

Statements of Operations - JPY (¥) ¥ in Thousands	12 Months Ended
Statements of Operations - JPY (¥) ¥ in Thousands	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2024
Income Statement [Abstract]
Revenue	¥ 611,708	¥ 675,561	¥ 693,104
Cost of revenue	8,760	3,936	19,848
Gross profit	602,948	671,625	673,256
Operating expenses:
Research and development		86,158	103,440
Selling, general and administrative expenses	2,081,845	1,119,641	1,221,614
Total operating expenses	2,081,845	1,205,799	1,325,054
Loss from operations	(1,478,897)	(534,174)	(651,798)
Other expenses, net	(2,045)	(511)	(10,168)
Interest expenses	(8,472)
Loss before income taxes	(1,489,414)	(534,685)	(661,966)
Income tax expenses
Net loss	¥ (1,489,414)	¥ (534,685)	¥ (661,966)
Net loss per share attributable to shareholders, basic	¥ (33.2)	¥ (12.7)	¥ (16.1)
Net loss per share attributable to shareholders, diluted	¥ (33.2)	¥ (12.7)	¥ (16.1)
Weighted-average shares outstanding used to compute net loss per share, basic	44,870,959	42,210,000	41,127,797
Weighted-average shares outstanding used to compute net loss per share, diluted	44,870,959	42,210,000	41,127,797

Statements of Cash Flows - JPY (¥) ¥ in Thousands	12 Months Ended
Statements of Cash Flows - JPY (¥) ¥ in Thousands	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2024
Cash flows from operating activities:
Net loss	¥ (1,489,414)	¥ (534,685)	¥ (661,966)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	4,337	2,892	1,832
Noncash lease expenses	7,052	6,643	6,179
Impairment loss on investment			10,000
Change in allowance for credit losses	388	(7,044)
Stock option expense	16,368
Loss from remeasurement of crypto assets	8,541
Changes in operating assets and liabilities:
Accounts receivable	(139,705)	70,056	(2,441)
Related party receivables		9,304	(7,230)
Income tax receivable	(60)
Prepaid expenses and other current assets	(101,232)	63,495	(51,507)
Other assets	(344)	1,950	(2,297)
Accounts payable and accrued expenses	15,524	(260,857)	220,609
Deferred revenue	463,800	365,520	175,942
Operating lease liabilities	(7,052)	(6,643)	(6,179)
Other liabilities	(20,626)	6,350
Net cash used in operating activities	(1,242,423)	(283,019)	(317,058)
Cash flows from investing activities:
Purchase of property and equipment	(273)	(7,587)	(3,339)
Purchase of intangible assets	(17,740)	(5,464)	(2,101)
Acquisition of investments			(10,000)
Proceeds from sales of investment			6,552
Purchase of crypto assets	(30,000)
Net cash used in investing activities	(48,013)	(13,051)	(8,888)
Cash flows from financing activities:
Payment for deferred offering costs	(131,182)	(63,566)	(22,015)
Proceeds from stock issuance			338,600
Proceeds received for subscription receivable			29,834
Proceeds from issuance of shares	1,770,088
Net cash provided by/(used in) financing activities	1,638,906	(63,566)	346,419
Net increase (decrease) in cash, cash equivalents and restricted cash	348,470	(359,636)	20,473
Cash, cash equivalents and restricted cash at beginning of year	131,482	491,118	470,645
Cash, cash equivalents and restricted cash at end of fiscal year	479,952	131,482	491,118
Reconciliation of cash, cash equivalents and restricted cash
Cash and cash equivalents	479,952	112,012	471,648
Restricted cash		19,470	19,470
Total cash, cash equivalents and restricted cash	479,952	131,482	491,118
Supplemental disclosures of cash flow information:
Cash paid for interest	4,040
Noncash lease liabilities arising from obtaining from ROU assets	¥ 13,993

Balance Sheets - JPY (¥) ¥ in Thousands	Mar. 31, 2026	Mar. 31, 2025
Current Assets:
Cash and cash equivalents	¥ 479,952	¥ 112,012
Accounts receivable, net	160,729	21,412
Deferred offering costs		131,035
Prepaid expenses and other current assets	114,273	13,041
Income taxes receivable	60
Total Current Assets	755,014	277,500
Non-current Assets:
Restricted cash		19,470
Property and equipment, net	5,660	6,946
Operating lease right-of-use assets, net	7,822	880
Intangible assets, net	22,067	7,104
Crypto assets	21,459
Investments - Non-current	134	134
Other assets	2,282	1,938
Total Assets	814,438	313,972
Current Liabilities:
Trade accounts payable	67,270	113,962
Other payables	113,602	58,150
Accrued expenses	8,378	1,614
Deferred revenue – Current	523,536	351,937
Current portion of operating lease liabilities	7,192	402
Total Current Liabilities	719,978	526,065
Non-current Liabilities:
Non-current operating lease liabilities	630	479
Deferred revenue - Non-current	705,197	412,996
Other liabilities	5,191	25,817
Total Liabilities	1,430,996	965,357
Commitment and Contingencies (Note 10)
SHAREHOLDERS’ EQUITY:
Ordinary shares, JPY1.66667 par value - 168,000,000 shares authorized as of March 31, 2026 and 2025; 45,960,000 shares and 42,210,000 shares issued and outstanding as of March 31, 2026 and 2025, respectively	76,600	70,350
Additional paid-in capital	2,578,741	1,060,750
Accumulated deficit	(3,271,899)	(1,782,485)
Total Shareholders’ Deficit	(616,558)	(651,385)
Total Liabilities & Shareholders’ Deficit	¥ 814,438	¥ 313,972