Annual report

Period2025-05-01 → 2026-04-30
Filed2026-07-24
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 128
MetricValuePeriodScopeSource row
Revenue¥7.1bn2025-05-01 → 2026-04-30Cons.Net sales
Revenue¥7.3bn2024-05-01 → 2025-04-30Cons.Net sales
Revenue¥7.0bn2023-05-01 → 2024-04-30vCons.Net sales (5-year summary)
Operating income¥392m2025-05-01 → 2026-04-30Cons.Operating income
Operating income¥174m2024-05-01 → 2025-04-30Cons.Operating income
Ordinary income¥429m2025-05-01 → 2026-04-30Cons.Ordinary income
Ordinary income¥179m2024-05-01 → 2025-04-30Cons.Ordinary income
Ordinary income¥474m2023-05-01 → 2024-04-30vCons.Ordinary income loss (5-year summary)
Profit before tax¥410m2025-05-01 → 2026-04-30Cons.Income before income taxes
Profit before tax−¥258m2024-05-01 → 2025-04-30Cons.Income before income taxes
Net income (owners)¥293m2025-05-01 → 2026-04-30Cons.Profit loss attributable to owners of parent
Net income (owners)−¥263m2024-05-01 → 2025-04-30Cons.Profit loss attributable to owners of parent
Net income (owners)¥214m2023-05-01 → 2024-04-30vCons.Profit loss attributable to owners of parent (5-year summary)
Net income¥293m2025-05-01 → 2026-04-30Cons.Profit loss
Net income−¥263m2024-05-01 → 2025-04-30Cons.Profit loss
Total assets¥6.2bnat 2026-04-30Cons.Assets
Total assets¥6.3bnat 2025-04-30Cons.Assets
Total assets¥7.1bnat 2024-04-30vCons.Total assets (5-year summary)
Total liabilities¥886mat 2026-04-30Cons.Liabilities
Total liabilities¥963mat 2025-04-30Cons.Liabilities
Net assets / equity¥5.3bnat 2026-04-30Cons.Net assets
Net assets / equity¥5.4bnat 2025-04-30Cons.Net assets
Net assets / equity¥6.2bnat 2024-04-30vCons.Net assets
Cash and deposits¥1.4bnat 2026-04-30Cons.Cash and deposits
Cash and deposits¥1.7bnat 2025-04-30Cons.Cash and deposits
Cash & equivalents¥1.4bnat 2026-04-30Cons.Cash and cash equivalents
Cash & equivalents¥1.7bnat 2025-04-30Cons.Cash and cash equivalents
Cash & equivalents¥1.7bnat 2024-04-30vCons.Cash and cash equivalents
Operating cash flow¥648m2025-05-01 → 2026-04-30Cons.Net cash provided by used in operating activities
Operating cash flow¥863m2024-05-01 → 2025-04-30Cons.Net cash provided by used in operating activities
Operating cash flow¥616m2023-05-01 → 2024-04-30vCons.Net cash provided by used in operating activities (5-year summary)
Investing cash flow−¥535m2025-05-01 → 2026-04-30Cons.Net cash provided by used in investment activities
Investing cash flow−¥325m2024-05-01 → 2025-04-30Cons.Net cash provided by used in investment activities
Investing cash flow−¥703m2023-05-01 → 2024-04-30vCons.Net cash provided by used in investing activities (5-year summary)
Financing cash flow−¥411m2025-05-01 → 2026-04-30Cons.Net cash provided by used in financing activities
Financing cash flow−¥517m2024-05-01 → 2025-04-30Cons.Net cash provided by used in financing activities
Financing cash flow−¥301m2023-05-01 → 2024-04-30vCons.Net cash provided by used in financing activities (5-year summary)
EPS (basic)¥18.952025-05-01 → 2026-04-30Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥-16.32024-05-01 → 2025-04-30Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥13.012023-05-01 → 2024-04-30vCons.Basic earnings loss per share (5-year summary)
Net assets per share¥355.82at 2026-04-30Cons.Net assets per share (5-year summary)
Net assets per share¥342.98at 2025-04-30Cons.Net assets per share (5-year summary)
Net assets per share¥374.12at 2024-04-30vCons.Net assets per share (5-year summary)
Equity ratio85.8%at 2026-04-30Cons.Equity to asset ratio (5-year summary)
Equity ratio84.8%at 2025-04-30Cons.Equity to asset ratio (5-year summary)
Equity ratio86.8%at 2024-04-30vCons.Equity to asset ratio (5-year summary)
ROE5.5%2025-05-01 → 2026-04-30Cons.Rate of return on equity (5-year summary)
ROE-4.6%2024-05-01 → 2025-04-30Cons.Rate of return on equity (5-year summary)
ROE3.5%2023-05-01 → 2024-04-30vCons.Rate of return on equity (5-year summary)
Employees450at 2026-04-30Cons.Number of employees
Employees430at 2025-04-30Cons.Number of employees
Employees440at 2024-04-30vCons.Number of employees
Revenue¥6.8bn2025-05-01 → 2026-04-30StandaloneNet sales
Revenue¥7.0bn2024-05-01 → 2025-04-30StandaloneNet sales
Revenue¥7.0bn2023-05-01 → 2024-04-30vStandaloneNet sales (5-year summary)
Revenue¥7.0bn2022-05-01 → 2023-04-30vStandaloneNet sales (5-year summary)
Revenue¥6.3bn2021-05-01 → 2022-04-30vStandaloneNet sales (5-year summary)
Operating income¥460m2025-05-01 → 2026-04-30StandaloneOperating income
Operating income¥198m2024-05-01 → 2025-04-30StandaloneOperating income
Ordinary income¥493m2025-05-01 → 2026-04-30StandaloneOrdinary income
Ordinary income¥205m2024-05-01 → 2025-04-30StandaloneOrdinary income
Ordinary income¥508m2023-05-01 → 2024-04-30vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥618m2022-05-01 → 2023-04-30vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥453m2021-05-01 → 2022-04-30vStandaloneOrdinary income loss (5-year summary)
Profit before tax¥474m2025-05-01 → 2026-04-30StandaloneIncome before income taxes
Profit before tax−¥232m2024-05-01 → 2025-04-30StandaloneIncome before income taxes
Net income¥348m2025-05-01 → 2026-04-30StandaloneProfit loss
Net income−¥235m2024-05-01 → 2025-04-30StandaloneProfit loss
Net income¥253m2023-05-01 → 2024-04-30vStandaloneNet income loss (5-year summary)
Net income¥482m2022-05-01 → 2023-04-30vStandaloneNet income loss (5-year summary)
Net income¥333m2021-05-01 → 2022-04-30vStandaloneNet income loss (5-year summary)
Total assets¥6.3bnat 2026-04-30StandaloneAssets
Total assets¥6.4bnat 2025-04-30StandaloneAssets
Total assets¥7.1bnat 2024-04-30vStandaloneTotal assets (5-year summary)
Total assets¥7.1bnat 2023-04-30vStandaloneTotal assets (5-year summary)
Total assets¥6.9bnat 2022-04-30vStandaloneTotal assets (5-year summary)
Total liabilities¥870mat 2026-04-30StandaloneLiabilities
Total liabilities¥950mat 2025-04-30StandaloneLiabilities
Net assets / equity¥5.5bnat 2026-04-30StandaloneNet assets
Net assets / equity¥5.5bnat 2025-04-30StandaloneNet assets
Net assets / equity¥6.2bnat 2024-04-30vStandaloneNet assets
Net assets / equity¥6.2bnat 2023-04-30vStandaloneNet assets (5-year summary)
Net assets / equity¥6.0bnat 2022-04-30vStandaloneNet assets (5-year summary)
Cash and deposits¥1.3bnat 2026-04-30StandaloneCash and deposits
Cash and deposits¥1.6bnat 2025-04-30StandaloneCash and deposits
Cash & equivalents¥2.0bnat 2023-04-30vStandaloneCash and cash equivalents (5-year summary)
Cash & equivalents¥2.0bnat 2022-04-30vStandaloneCash and cash equivalents (5-year summary)
Operating cash flow¥695m2022-05-01 → 2023-04-30vStandaloneNet cash provided by used in operating activities (5-year summary)
Operating cash flow¥827m2021-05-01 → 2022-04-30vStandaloneNet cash provided by used in operating activities (5-year summary)
Investing cash flow−¥332m2022-05-01 → 2023-04-30vStandaloneNet cash provided by used in investing activities (5-year summary)
Investing cash flow−¥91m2021-05-01 → 2022-04-30vStandaloneNet cash provided by used in investing activities (5-year summary)
Financing cash flow−¥316m2022-05-01 → 2023-04-30vStandaloneNet cash provided by used in financing activities (5-year summary)
Financing cash flow−¥158m2021-05-01 → 2022-04-30vStandaloneNet cash provided by used in financing activities (5-year summary)
EPS (basic)¥22.532025-05-01 → 2026-04-30StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-14.542024-05-01 → 2025-04-30StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥15.362023-05-01 → 2024-04-30vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥28.942022-05-01 → 2023-04-30vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥19.762021-05-01 → 2022-04-30vStandaloneBasic earnings loss per share (5-year summary)
Dividend per share¥72025-05-01 → 2026-04-30StandaloneDividend paid per share (5-year summary)
Dividend per share¥72024-05-01 → 2025-04-30StandaloneDividend paid per share (5-year summary)
Dividend per share¥72023-05-01 → 2024-04-30vStandaloneDividend paid per share (5-year summary)
Dividend per share¥92022-05-01 → 2023-04-30vStandaloneDividend paid per share (5-year summary)
Dividend per share¥72021-05-01 → 2022-04-30vStandaloneDividend paid per share (5-year summary)
Net assets per share¥363.99at 2026-04-30StandaloneNet assets per share (5-year summary)
Net assets per share¥347.26at 2025-04-30StandaloneNet assets per share (5-year summary)
Net assets per share¥376.48at 2024-04-30vStandaloneNet assets per share (5-year summary)
Net assets per share¥373.19at 2023-04-30vStandaloneNet assets per share (5-year summary)
Net assets per share¥358.24at 2022-04-30vStandaloneNet assets per share (5-year summary)
Equity ratio86.3%at 2026-04-30StandaloneEquity to asset ratio (5-year summary)
Equity ratio85.2%at 2025-04-30StandaloneEquity to asset ratio (5-year summary)
Equity ratio87.3%at 2024-04-30vStandaloneEquity to asset ratio (5-year summary)
Equity ratio86.9%at 2023-04-30vStandaloneEquity to asset ratio (5-year summary)
Equity ratio87.3%at 2022-04-30vStandaloneEquity to asset ratio (5-year summary)
ROE6.4%2025-05-01 → 2026-04-30StandaloneRate of return on equity (5-year summary)
ROE-4.0%2024-05-01 → 2025-04-30StandaloneRate of return on equity (5-year summary)
ROE4.1%2023-05-01 → 2024-04-30vStandaloneRate of return on equity (5-year summary)
ROE7.9%2022-05-01 → 2023-04-30vStandaloneRate of return on equity (5-year summary)
ROE5.6%2021-05-01 → 2022-04-30vStandaloneRate of return on equity (5-year summary)
Shares issued17,464,000at 2026-04-30StandaloneTotal number of issued shares (5-year summary)
Shares issued17,464,000at 2025-04-30StandaloneTotal number of issued shares (5-year summary)
Shares issued17,464,000at 2024-04-30vStandaloneTotal number of issued shares (5-year summary)
Shares issued17,464,000at 2023-04-30vStandaloneTotal number of issued shares (5-year summary)
Shares issued17,464,000at 2022-04-30vStandaloneTotal number of issued shares (5-year summary)
Employees445at 2026-04-30StandaloneNumber of employees
Employees426at 2025-04-30StandaloneNumber of employees
Employees435at 2024-04-30vStandaloneNumber of employees
Employees420at 2023-04-30vStandaloneNumber of employees
Employees389at 2022-04-30vStandaloneNumber of employees

Periods use the dates stated in the filing. d = earlier-year period dated by calendar; v = that date confirmed by the company's own earlier filing.

Segments · 50
SegmentItemPeriodValue
Reconciling Itemsreconcilingdepreciation2025-05-01 → 2026-04-30¥35m
Reconciling Itemsreconcilingrevenue2025-05-01 → 2026-04-30−¥9m
Reconciling Itemsreconcilingrevenue intersegment2025-05-01 → 2026-04-30−¥9m
Reconciling Itemsreconcilingsegment profit2025-05-01 → 2026-04-30−¥635m
Aerial Display Businessreportable segmentdepreciation2025-05-01 → 2026-04-30¥2m
Aerial Display Businessreportable segmentemployeesat 2026-04-3023 pure
Aerial Display Businessreportable segmentrevenue2025-05-01 → 2026-04-30¥105m
Aerial Display Businessreportable segmentrevenue external2025-05-01 → 2026-04-30¥105m
Aerial Display Businessreportable segmentsegment profit2025-05-01 → 2026-04-30−¥284m
Funeral Businessreportable segmentdepreciation2025-05-01 → 2026-04-30¥56m
Funeral Businessreportable segmentemployeesat 2026-04-30233 pure
Funeral Businessreportable segmentrevenue2025-05-01 → 2026-04-30¥3.3bn
Funeral Businessreportable segmentrevenue external2025-05-01 → 2026-04-30¥3.3bn
Funeral Businessreportable segmentsegment profit2025-05-01 → 2026-04-30¥633m
Photobook Businessreportable segmentdepreciation2025-05-01 → 2026-04-30¥220m
Photobook Businessreportable segmentemployeesat 2026-04-30172 pure
Photobook Businessreportable segmentrevenue2025-05-01 → 2026-04-30¥3.7bn
Photobook Businessreportable segmentrevenue external2025-05-01 → 2026-04-30¥3.7bn
Photobook Businessreportable segmentrevenue intersegment2025-05-01 → 2026-04-30¥9m
Photobook Businessreportable segmentsegment profit2025-05-01 → 2026-04-30¥678m
—segment totaldepreciation2025-05-01 → 2026-04-30¥278m
—segment totalrevenue2025-05-01 → 2026-04-30¥7.1bn
—segment totalrevenue external2025-05-01 → 2026-04-30¥7.1bn
—segment totalrevenue intersegment2025-05-01 → 2026-04-30¥9m
—segment totalsegment profit2025-05-01 → 2026-04-30¥1.0bn
Reconciling Itemsreconcilingdepreciation2024-05-01 → 2025-04-30¥33m
Reconciling Itemsreconcilingrevenue2024-05-01 → 2025-04-30−¥6m
Reconciling Itemsreconcilingrevenue intersegment2024-05-01 → 2025-04-30−¥6m
Reconciling Itemsreconcilingsegment profit2024-05-01 → 2025-04-30−¥697m
Aerial Display Businessreportable segmentdepreciation2024-05-01 → 2025-04-30¥32m
Aerial Display Businessreportable segmentrevenue2024-05-01 → 2025-04-30¥144m
Aerial Display Businessreportable segmentrevenue external2024-05-01 → 2025-04-30¥144m
Aerial Display Businessreportable segmentsegment profit2024-05-01 → 2025-04-30−¥533m
Funeral Businessreportable segmentdepreciation2024-05-01 → 2025-04-30¥52m
Funeral Businessreportable segmentrevenue2024-05-01 → 2025-04-30¥3.4bn
Funeral Businessreportable segmentrevenue external2024-05-01 → 2025-04-30¥3.4bn
Funeral Businessreportable segmentsegment profit2024-05-01 → 2025-04-30¥802m
Photobook Businessreportable segmentdepreciation2024-05-01 → 2025-04-30¥259m
Photobook Businessreportable segmentrevenue2024-05-01 → 2025-04-30¥3.7bn
Photobook Businessreportable segmentrevenue external2024-05-01 → 2025-04-30¥3.7bn
Photobook Businessreportable segmentrevenue intersegment2024-05-01 → 2025-04-30¥6m
Photobook Businessreportable segmentsegment profit2024-05-01 → 2025-04-30¥602m
—segment totaldepreciation2024-05-01 → 2025-04-30¥343m
—segment totalrevenue2024-05-01 → 2025-04-30¥7.3bn
—segment totalrevenue external2024-05-01 → 2025-04-30¥7.3bn
—segment totalrevenue intersegment2024-05-01 → 2025-04-30¥6m
—segment totalsegment profit2024-05-01 → 2025-04-30¥870m
Aerial Display Businessreportable segmentemployeesat 2026-04-3023 pure
Funeral Businessreportable segmentemployeesat 2026-04-30233 pure
Photobook Businessreportable segmentemployeesat 2026-04-30167 pure

Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.

All source rows · 1,450
ItemContextValueUnit
Independent auditors report consolidated (text)FilingDateInstantText · Plus
Audit firm1 consolidatedFilingDateInstant
Original text (Japanese)有限責任監査法人 トーマツ
Cpa1 audit firm1 consolidatedFilingDateInstant
Original text (Japanese)平  岡  康  治
Audit opinion consolidated (text)FilingDateInstantText · Plus
Key audit matters consolidated (text)FilingDateInstantText · Plus
Overview kam consolidated (text)FilingDateInstantText · Plus
Short description kam consolidatedFilingDateInstant_Row1Member
Original text (Japanese)株式会社BETに対するのれんの評価
Description including reason kam consolidated (text)FilingDateInstant_Row1MemberText · Plus
Reference kam consolidatedFilingDateInstant_Row1Member
Original text (Japanese)【注記事項】(重要な会計上の見積り)
Auditors response kam consolidated (text)FilingDateInstant_Row1MemberText · Plus
Other information consolidated (text)FilingDateInstantText · Plus
Fee related information consolidated (text)FilingDateInstantText · Plus
Independent auditors report non consolidated (text)FilingDateInstantText · Plus
Audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)有限責任監査法人 トーマツ
Cpa1 audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)平  岡  康  治
Audit opinion non consolidated (text)FilingDateInstantText · Plus
Key audit matters non consolidated (text)FilingDateInstantText · Plus
Overview kam non consolidated (text)FilingDateInstantText · Plus
Short description kam non consolidatedFilingDateInstant_Row1Member
Original text (Japanese)関係会社株式の評価
Description including reason kam non consolidated (text)FilingDateInstant_Row1MemberText · Plus
Reference kam non consolidatedFilingDateInstant_Row1Member
Original text (Japanese)【注記事項】(重要な会計上の見積り)
Auditors response kam non consolidated (text)FilingDateInstant_Row1MemberText · Plus
Other information non consolidated (text)FilingDateInstantText · Plus
Fee related information non consolidated (text)FilingDateInstantText · Plus
Number of submissionFilingDateInstant1
Net sales (5-year summary)Prior4YearDuration-JPY
Net sales (5-year summary)Prior3YearDuration-JPY
Net sales (5-year summary)Prior2YearDuration7038347000JPY
Net sales (5-year summary)Prior1YearDuration7263016000JPY
Net sales (5-year summary)CurrentYearDuration7102763000JPY
Ordinary income loss (5-year summary)Prior4YearDuration-JPY
Ordinary income loss (5-year summary)Prior3YearDuration-JPY
Ordinary income loss (5-year summary)Prior2YearDuration473793000JPY
Ordinary income loss (5-year summary)Prior1YearDuration178805000JPY
Ordinary income loss (5-year summary)CurrentYearDuration428614000JPY
Profit loss attributable to owners of parent (5-year summary)Prior4YearDuration-JPY
Profit loss attributable to owners of parent (5-year summary)Prior3YearDuration-JPY
Profit loss attributable to owners of parent (5-year summary)Prior2YearDuration214441000JPY
Profit loss attributable to owners of parent (5-year summary)Prior1YearDuration-263056000JPY
Profit loss attributable to owners of parent (5-year summary)CurrentYearDuration292817000JPY
Comprehensive income (5-year summary)Prior4YearDuration-JPY
Comprehensive income (5-year summary)Prior3YearDuration-JPY
Comprehensive income (5-year summary)Prior2YearDuration241359000JPY
Comprehensive income (5-year summary)Prior1YearDuration-269211000JPY
Comprehensive income (5-year summary)CurrentYearDuration316354000JPY
Net assets (5-year summary)Prior4YearInstant-JPY
Net assets (5-year summary)Prior3YearInstant-JPY
Net assets (5-year summary)Prior2YearInstant6156814000JPY
Net assets (5-year summary)Prior1YearInstant5386354000JPY
Net assets (5-year summary)CurrentYearInstant5337729000JPY

Every row of the EDINET CSV. Item names are the XBRL element names; filed text is kept in its original Japanese. Filed text is available on Plus and Pro.

Data checks · 24 of 24 passed
balance sheet identityconsolidated 2025-04-30pass
balance sheet identityconsolidated 2026-04-30pass rounding
balance sheet identitynon_consolidated 2025-04-30pass rounding
balance sheet identitynon_consolidated 2026-04-30pass
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2024-04-30pass
statement vs summary · net assetsconsolidated 2025-04-30pass
statement vs summary · net assetsconsolidated 2026-04-30pass
statement vs summary · net assetsnon_consolidated 2024-04-30pass
statement vs summary · net assetsnon_consolidated 2025-04-30pass
statement vs summary · net assetsnon_consolidated 2026-04-30pass
statement vs summary · net income attributable to parentconsolidated 2024-05-01/2025-04-30pass
statement vs summary · net income attributable to parentconsolidated 2025-05-01/2026-04-30pass
statement vs summary · operating cash flowconsolidated 2024-05-01/2025-04-30pass
statement vs summary · operating cash flowconsolidated 2025-05-01/2026-04-30pass
statement vs summary · revenueconsolidated 2024-05-01/2025-04-30pass
statement vs summary · revenueconsolidated 2025-05-01/2026-04-30pass
statement vs summary · revenuenon_consolidated 2024-05-01/2025-04-30pass
statement vs summary · revenuenon_consolidated 2025-05-01/2026-04-30pass
statement vs summary · total assetsconsolidated 2025-04-30pass
statement vs summary · total assetsconsolidated 2026-04-30pass
statement vs summary · total assetsnon_consolidated 2025-04-30pass
statement vs summary · total assetsnon_consolidated 2026-04-30pass