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v3.26.1

Selling, general and administrative expenses | 12 Months Ended
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Mar. 31, 2026
Analysis of income and expense [abstract] |
Selling, general and administrative expenses | Selling, general and administrative expenses Selling, general and administrative expenses consist of the following:
| For the fiscal year ended March 31,
(Unit： In millions) | 2024 | 2025 | 2026
Personnel expenses | ¥ | 2,287 |  | ¥ | 2,684 |  | ¥ | 5,121 |
Advertising and promotion expenses | 661 |  | 1,874 |  | 1,588 |
Professional fees | 710 |  | 6,163 |  | 2,632 |
Communication expenses | 769 |  | 786 |  | 1,282 |
Subcontract expenses | 473 |  | 857 |  | 1,401 |
Depreciation and amortization | 679 |  | 727 |  | 773 |
Business management fee | 458 |  | 397 |  | — |
Transaction related costs | 335 |  | 423 |  | 334 |
Subcontract labor costs | 130 |  | 142 |  | 223 |
Tax expenses | 116 |  | 100 |  | 426 |
Others | 139 |  | 305 |  | 712 |
Total | ¥ | 6,757 |  | ¥ | 14,458 |  | ¥ | 14,492 |
Employee benefit expenses are as follows:
| For the fiscal year ended March 31,
(Unit： In millions) | 2024 | 2025 | 2026
Wages and salaries | ¥ | 2,009 |  | ¥ | 2,271 |  | ¥ | 3,294 |
Social security contributions | 244 |  | 302 |  | 498 |
Share-based compensation | — |  | — |  | 1,320 |
Termination benefits | 1 |  | 39 |  | 282 |
Other | 28 |  | 5 |  | 54 |
Total | ¥ | 2,282 |  | ¥ | 2,617 |  | ¥ | 5,448 |
These expenses are included in “Selling, general and administrative expenses” in the consolidated statements of profit or loss and other comprehensive income, and in “Intangible assets” in the consolidated statements of financial position. Directly attributable costs associated with software development, including cost of employee benefits and consultant fee are capitalized, which were ¥261 million, ¥291 million and ¥327 million in the year ended March 31, 2024, 2025 and 2026, respectively.

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