# 【表紙】

【提出書類】 | 有価証券報告書
【根拠条文】 | 金融商品取引法第24条第１項
【提出先】 | 関東財務局長
【提出日】 | 2025年９月25日
【事業年度】 | 第39期（自　2024年７月１日　至　2025年６月30日）
【会社名】 | 株式会社スカラ
【英訳名】 | Scala, Inc.
【代表者の役職氏名】 | 取締役　代表執行役社長　新田　英明
【本店の所在の場所】 | 東京都渋谷区渋谷二丁目21番１号
【電話番号】 | 03-6418-3960
【事務連絡者氏名】 | 経理部長　　上代 大輔
【最寄りの連絡場所】 | 東京都渋谷区渋谷二丁目21番１号
【電話番号】 | 03-6418-3960
【事務連絡者氏名】 | 経理部長　　上代 大輔
【縦覧に供する場所】 | 株式会社東京証券取引所 （東京都中央区日本橋兜町２番１号）

E05187 48450 株式会社スカラ Scala, Inc. 企業内容等の開示に関する内閣府令 第三号様式 IFRS true CTE CTE 2024-07-01 2025-06-30 FY 2025-06-30 2023-07-01 2024-06-30 2024-06-30 1 false false false E05187-000 2025-06-30 jppfs_cor:NonConsolidatedMember jpcrp_cor:OtherOperatingSegmentsAxisMember E05187-000 2025-09-25 jpcrp_cor:Row1Member E05187-000 2025-09-25 jpcrp_cor:Row2Member E05187-000 2025-09-25 jpcrp_cor:Row3Member E05187-000 2025-09-25 jpcrp030000-asr_E05187-000:NittaHideakiMember E05187-000 2025-06-30 jpcrp_cor:Row1Member E05187-000 2025-06-30 jpcrp_cor:Row2Member E05187-000 2025-06-30 jpcrp_cor:Row3Member E05187-000 2024-07-01 2025-06-30 jppfs_cor:ShareholdersEquityMember jppfs_cor:NonConsolidatedMember E05187-000 2024-07-01 2025-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E05187-000 2024-07-01 2025-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalSurplusMember E05187-000 2024-07-01 2025-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:OtherCapitalSurplusMember E05187-000 2024-07-01 2025-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E05187-000 2024-07-01 2025-06-30 jppfs_cor:LegalRetainedEarningsMember jppfs_cor:NonConsolidatedMember E05187-000 2024-07-01 2025-06-30 jppfs_cor:RetainedEarningsBroughtForwardMember jppfs_cor:NonConsolidatedMember E05187-000 2024-07-01 2025-06-30 jppfs_cor:TreasuryStockMember jppfs_cor:NonConsolidatedMember E05187-000 2024-07-01 2025-06-30 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E05187-000 2024-07-01 2025-06-30 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember jppfs_cor:NonConsolidatedMember E05187-000 2024-07-01 2025-06-30 jpcrp_cor:ExecutiveOfficersMember E05187-000 2024-07-01 2025-06-30 jpcrp_cor:OutsideDirectorsAndOtherOfficersMember E05187-000 2025-09-25 jpcrp030000-asr_E05187-000:WatanabeShouitiMember E05187-000 2025-06-30 jpcrp_cor:No8MajorShareholdersMember E05187-000 2025-06-30 jpcrp_cor:No9MajorShareholdersMember E05187-000 2025-06-30 jpigp_cor:NonControllingInterestsIFRSMember E05187-000 2024-07-01 2025-06-30 jpigp_cor:NonControllingInterestsIFRSMember E05187-000 2025-06-30 jpigp_cor:EquityAttributableToOwnersOfParentIFRSMember E05187-000 2024-07-01 2025-06-30 jpigp_cor:EquityAttributableToOwnersOfParentIFRSMember E05187-000 2025-06-30 jpigp_cor:OtherComponentsOfEquityIFRSMember E05187-000 2024-07-01 2025-06-30 jpigp_cor:OtherComponentsOfEquityIFRSMember E05187-000 2025-06-30 jpigp_cor:RetainedEarningsIFRSMember E05187-000 2024-07-01 2025-06-30 jpigp_cor:RetainedEarningsIFRSMember E05187-000 2025-06-30 jpigp_cor:CapitalSurplusIFRSMember E05187-000 2024-07-01 2025-06-30 jpigp_cor:CapitalSurplusIFRSMember E05187-000 2025-06-30 jpigp_cor:ShareCapitalIFRSMember E05187-000 2024-07-01 2025-06-30 jpigp_cor:ShareCapitalIFRSMember E05187-000 2024-06-30 jpigp_cor:NonControllingInterestsIFRSMember E05187-000 2023-07-01 2024-06-30 jpigp_cor:NonControllingInterestsIFRSMember E05187-000 2023-06-30 jpigp_cor:NonControllingInterestsIFRSMember E05187-000 2024-06-30 jpigp_cor:EquityAttributableToOwnersOfParentIFRSMember E05187-000 2023-07-01 2024-06-30 jpigp_cor:EquityAttributableToOwnersOfParentIFRSMember E05187-000 2023-06-30 jpigp_cor:EquityAttributableToOwnersOfParentIFRSMember E05187-000 2024-06-30 jpigp_cor:OtherComponentsOfEquityIFRSMember E05187-000 2023-07-01 2024-06-30 jpigp_cor:OtherComponentsOfEquityIFRSMember E05187-000 2023-06-30 jpigp_cor:RetainedEarningsIFRSMember E05187-000 2023-06-30 jpigp_cor:OtherComponentsOfEquityIFRSMember E05187-000 2024-06-30 jpigp_cor:RetainedEarningsIFRSMember E05187-000 2023-07-01 2024-06-30 jpigp_cor:RetainedEarningsIFRSMember E05187-000 2024-06-30 jpigp_cor:CapitalSurplusIFRSMember E05187-000 2023-07-01 2024-06-30 jpigp_cor:CapitalSurplusIFRSMember E05187-000 2025-06-30 jpcrp_cor:OrdinaryShareMember E05187-000 2023-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E05187-000 2023-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:OtherCapitalSurplusMember E05187-000 2023-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalSurplusMember E05187-000 2023-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalRetainedEarningsMember E05187-000 2025-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationAndTranslationAdjustmentsMember E05187-000 2025-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E05187-000 2024-06-30 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E05187-000 2024-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:SubscriptionRightsToSharesMember E05187-000 2023-06-30 jppfs_cor:SubscriptionRightsToSharesMember jppfs_cor:NonConsolidatedMember E05187-000 2025-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:SubscriptionRightsToSharesMember E05187-000 2024-07-01 2025-06-30 jppfs_cor:SubscriptionRightsToSharesMember jppfs_cor:NonConsolidatedMember E05187-000 2023-06-30 jppfs_cor:LegalCapitalSurplusMember jppfs_cor:NonConsolidatedMember E05187-000 2025-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalCapitalSurplusMember E05187-000 2024-07-01 2025-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalCapitalSurplusMember E05187-000 2024-06-30 jppfs_cor:LegalCapitalSurplusMember jppfs_cor:NonConsolidatedMember E05187-000 2023-07-01 2024-06-30 jppfs_cor:LegalCapitalSurplusMember jppfs_cor:NonConsolidatedMember E05187-000 2023-07-01 2024-06-30 jppfs_cor:SubscriptionRightsToSharesMember jppfs_cor:NonConsolidatedMember E05187-000 2025-06-30 jpcrp_cor:OrdinarySharesSharesWithFullVotingRightsOtherMember E05187-000 2025-06-30 jpcrp_cor:SharesLessThanOneUnitMember E05187-000 2025-06-30 jpcrp_cor:OrdinarySharesSharesLessThanOneUnitMember E05187-000 2024-06-30 jpcrp_cor:Row2Member E05187-000 2024-06-30 jpcrp_cor:Row1Member E05187-000 2024-06-30 jpcrp_cor:Row3Member E05187-000 2025-09-25 jpcrp_cor:OrdinaryShareMember E05187-000 2024-07-01 2025-06-30 jpcrp_cor:ReconcilingItemsMember E05187-000 2024-07-01 2025-06-30 jpcrp_cor:ReportableSegmentsMember E05187-000 2023-07-01 2024-06-30 jpcrp_cor:ReconcilingItemsMember E05187-000 2023-07-01 2024-06-30 jpcrp_cor:ReportableSegmentsMember E05187-000 2023-07-01 2024-06-30 jpigp_cor:TreasurySharesIFRSMember E05187-000 2023-06-30 jpigp_cor:TreasurySharesIFRSMember E05187-000 2025-09-25 jpcrp030000-asr_E05187-000:KawanishiTakutoMember E05187-000 2021-06-30 jppfs_cor:NonConsolidatedMember E05187-000 2020-07-01 2021-06-30 jppfs_cor:NonConsolidatedMember E05187-000 2025-06-30 jpcrp_cor:No10MajorShareholdersMember E05187-000 2021-07-01 2022-06-30 jppfs_cor:NonConsolidatedMember E05187-000 2025-06-30 jpigp_cor:TreasurySharesIFRSMember E05187-000 2024-07-01 2025-06-30 jpigp_cor:TreasurySharesIFRSMember E05187-000 2024-06-30 jpigp_cor:TreasurySharesIFRSMember E05187-000 2025-09-25 jpcrp030000-asr_E05187-000:AidaTakeoMember E05187-000 2025-09-25 jpcrp030000-asr_E05187-000:UgazinSatoshiMember E05187-000 2024-07-01 2025-06-30 jpcrp_cor:DirectorsExcludingOutsideDirectorsMember E05187-000 2025-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E05187-000 2025-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E05187-000 2025-06-30 jppfs_cor:CapitalSurplusMember jppfs_cor:NonConsolidatedMember E05187-000 2025-06-30 jppfs_cor:OtherCapitalSurplusMember jppfs_cor:NonConsolidatedMember E05187-000 2025-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E05187-000 2025-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalRetainedEarningsMember E05187-000 2025-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E05187-000 2025-06-30 jppfs_cor:TreasuryStockMember jppfs_cor:NonConsolidatedMember E05187-000 2023-07-01 2024-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E05187-000 2023-07-01 2024-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalSurplusMember E05187-000 2023-07-01 2024-06-30 jppfs_cor:OtherCapitalSurplusMember jppfs_cor:NonConsolidatedMember E05187-000 2023-07-01 2024-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:TreasuryStockMember E05187-000 2025-06-30 jpcrp_cor:No1MajorShareholdersMember E05187-000 2025-06-30 jpcrp_cor:No5MajorShareholdersMember E05187-000 2025-06-30 jpcrp_cor:No2MajorShareholdersMember E05187-000 2025-06-30 jpcrp_cor:No3MajorShareholdersMember E05187-000 2025-06-30 jpcrp_cor:No4MajorShareholdersMember E05187-000 2025-06-30 jpcrp_cor:No6MajorShareholdersMember E05187-000 2025-06-30 jpcrp_cor:No7MajorShareholdersMember E05187-000 2025-06-30 jppfs_cor:NonConsolidatedMember E05187-000 2024-07-01 2025-06-30 jppfs_cor:NonConsolidatedMember E05187-000 2024-06-30 jppfs_cor:NonConsolidatedMember E05187-000 2023-07-01 2024-06-30 jppfs_cor:NonConsolidatedMember E05187-000 2023-06-30 jppfs_cor:NonConsolidatedMember E05187-000 2022-07-01 2023-06-30 jppfs_cor:NonConsolidatedMember E05187-000 2022-06-30 jppfs_cor:NonConsolidatedMember E05187-000 2023-06-30 jpigp_cor:CapitalSurplusIFRSMember E05187-000 2024-06-30 jpigp_cor:ShareCapitalIFRSMember E05187-000 2023-07-01 2024-06-30 jpigp_cor:ShareCapitalIFRSMember E05187-000 2023-06-30 jpigp_cor:ShareCapitalIFRSMember E05187-000 2023-06-30 jppfs_cor:TreasuryStockMember jppfs_cor:NonConsolidatedMember E05187-000 2023-06-30 jppfs_cor:RetainedEarningsBroughtForwardMember jppfs_cor:NonConsolidatedMember E05187-000 2023-06-30 jppfs_cor:RetainedEarningsMember jppfs_cor:NonConsolidatedMember E05187-000 2023-06-30 jppfs_cor:ShareholdersEquityMember jppfs_cor:NonConsolidatedMember E05187-000 2023-06-30 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember jppfs_cor:NonConsolidatedMember E05187-000 2023-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationAndTranslationAdjustmentsMember E05187-000 2023-07-01 2024-06-30 jppfs_cor:RetainedEarningsBroughtForwardMember jppfs_cor:NonConsolidatedMember E05187-000 2023-07-01 2024-06-30 jppfs_cor:LegalRetainedEarningsMember jppfs_cor:NonConsolidatedMember E05187-000 2023-07-01 2024-06-30 jppfs_cor:RetainedEarningsMember jppfs_cor:NonConsolidatedMember E05187-000 2024-06-30 jppfs_cor:CapitalStockMember jppfs_cor:NonConsolidatedMember E05187-000 2024-06-30 jppfs_cor:OtherCapitalSurplusMember jppfs_cor:NonConsolidatedMember E05187-000 2023-07-01 2024-06-30 jppfs_cor:ShareholdersEquityMember jppfs_cor:NonConsolidatedMember E05187-000 2023-07-01 2024-06-30 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember jppfs_cor:NonConsolidatedMember E05187-000 2023-07-01 2024-06-30 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E05187-000 2024-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalSurplusMember E05187-000 2024-06-30 jppfs_cor:LegalRetainedEarningsMember jppfs_cor:NonConsolidatedMember E05187-000 2024-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E05187-000 2024-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E05187-000 2024-06-30 jppfs_cor:NonConsolidatedMember jppfs_cor:TreasuryStockMember E05187-000 2024-06-30 jppfs_cor:ShareholdersEquityMember jppfs_cor:NonConsolidatedMember E05187-000 2024-06-30 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember jppfs_cor:NonConsolidatedMember E05187-000 2025-06-30 jpcrp_cor:SharesWithNoVotingRightsMember E05187-000 2025-06-30 jpcrp_cor:SharesWithRestrictedVotingRightsTreasurySharesEtcMember E05187-000 2025-06-30 jpcrp_cor:SharesWithRestrictedVotingRightsOtherMember E05187-000 2025-06-30 jpcrp_cor:SharesWithFullVotingRightsTreasurySharesEtcMember E05187-000 2025-06-30 jpcrp_cor:OrdinarySharesSharesWithFullVotingRightsTreasurySharesEtcMember E05187-000 2025-06-30 jpcrp_cor:SharesWithFullVotingRightsOtherMember E05187-000 2021-06-30 E05187-000 2020-07-01 2021-06-30 E05187-000 2022-06-30 E05187-000 2024-07-01 2025-06-30 E05187-000 2025-09-25 E05187-000 2025-06-30 E05187-000 2024-06-30 E05187-000 2023-07-01 2024-06-30 E05187-000 2023-06-30 E05187-000 2022-07-01 2023-06-30 E05187-000 2021-07-01 2022-06-30 E05187-000 2025-09-25 jpcrp030000-asr_E05187-000:KiyomiSeiichiMember E05187-000 2025-09-25 jpcrp030000-asr_E05187-000:SuzukiTakutoMember E05187-000 2025-09-25 jpcrp030000-asr_E05187-000:NakamuraYusukeMember E05187-000 2023-07-01 2024-06-30 jpcrp030000-asr_E05187-000:ECReportableSegmentMember E05187-000 2023-07-01 2024-06-30 jpcrp030000-asr_E05187-000:IncubationReportableSegmentMember E05187-000 2025-06-30 jpcrp030000-asr_E05187-000:HumanResourcesReportableSegmentMember E05187-000 2024-07-01 2025-06-30 jpcrp030000-asr_E05187-000:ECReportableSegmentMember E05187-000 2024-07-01 2025-06-30 jpcrp030000-asr_E05187-000:DXReportableSegmentMember E05187-000 2024-07-01 2025-06-30 jpcrp030000-asr_E05187-000:HumanResourcesReportableSegmentMember E05187-000 2024-07-01 2025-06-30 jpcrp030000-asr_E05187-000:IncubationReportableSegmentMember E05187-000 2023-07-01 2024-06-30 jpcrp030000-asr_E05187-000:DXReportableSegmentMember E05187-000 2023-07-01 2024-06-30 jpcrp030000-asr_E05187-000:HumanResourcesReportableSegmentMember E05187-000 2025-06-30 jpcrp030000-asr_E05187-000:DXReportableSegmentMember E05187-000 2025-06-30 jpcrp030000-asr_E05187-000:IncubationReportableSegmentMember E05187-000 2025-06-30 jpcrp030000-asr_E05187-000:ECReportableSegmentMember E05187-000 2025-06-30 jppfs_cor:NonConsolidatedMember jpcrp030000-asr_E05187-000:IncubationReportableSegmentMember E05187-000 2025-06-30 jpcrp_cor:OtherOperatingSegmentsAxisMember E05187-000 2025-09-25 jpcrp030000-asr_E05187-000:KzegutiEtsukoMember iso4217:JPY xbrli:shares iso4217:JPY xbrli:shares xbrli:pure