Annual report

Period2022-06-01 → 2023-05-31

Filed2023-08-30

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 136

Metric	Value	Period	Scope	Source row
Revenue	¥455m	2022-06-01 → 2023-05-31	Cons.	Net sales
Revenue	¥500m	2021-06-01 → 2022-05-31	Cons.	Net sales
Revenue	¥1.0bn	2020-06-01 → 2021-05-31^d	Cons.	Net sales (5-year summary)
Revenue	¥1.9bn	2019-06-01 → 2020-05-31^d	Cons.	Net sales (5-year summary)
Revenue	¥1.9bn	2018-06-01 → 2019-05-31^d	Cons.	Net sales (5-year summary)
Operating income	−¥72m	2022-06-01 → 2023-05-31	Cons.	Operating income
Operating income	−¥40m	2021-06-01 → 2022-05-31	Cons.	Operating income
Ordinary income	−¥78m	2022-06-01 → 2023-05-31	Cons.	Ordinary income
Ordinary income	¥3m	2021-06-01 → 2022-05-31	Cons.	Ordinary income
Ordinary income	−¥147m	2020-06-01 → 2021-05-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥8m	2019-06-01 → 2020-05-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥26m	2018-06-01 → 2019-05-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥89m	2022-06-01 → 2023-05-31	Cons.	Income before income taxes
Profit before tax	¥14m	2021-06-01 → 2022-05-31	Cons.	Income before income taxes
Net income (owners)	−¥89m	2022-06-01 → 2023-05-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥4m	2021-06-01 → 2022-05-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥111m	2020-06-01 → 2021-05-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥48m	2019-06-01 → 2020-05-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥23m	2018-06-01 → 2019-05-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥89m	2022-06-01 → 2023-05-31	Cons.	Profit loss
Net income	¥4m	2021-06-01 → 2022-05-31	Cons.	Profit loss
Total assets	¥994m	at 2023-05-31	Cons.	Assets
Total assets	¥1.0bn	at 2022-05-31	Cons.	Assets
Total assets	¥917m	at 2021-05-31^d	Cons.	Total assets (5-year summary)
Total assets	¥1.1bn	at 2020-05-31^d	Cons.	Total assets (5-year summary)
Total assets	¥1.2bn	at 2019-05-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥422m	at 2023-05-31	Cons.	Liabilities
Total liabilities	¥392m	at 2022-05-31	Cons.	Liabilities
Net assets / equity	¥572m	at 2023-05-31	Cons.	Net assets
Net assets / equity	¥642m	at 2022-05-31	Cons.	Net assets
Net assets / equity	¥616m	at 2021-05-31^d	Cons.	Net assets
Net assets / equity	¥704m	at 2020-05-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥758m	at 2019-05-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥546m	at 2023-05-31	Cons.	Cash and deposits
Cash and deposits	¥567m	at 2022-05-31	Cons.	Cash and deposits
Cash & equivalents	¥546m	at 2023-05-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥567m	at 2022-05-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥460m	at 2021-05-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥523m	at 2020-05-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥609m	at 2019-05-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥92m	2022-06-01 → 2023-05-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥21m	2021-06-01 → 2022-05-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥188m	2020-06-01 → 2021-05-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥7m	2019-06-01 → 2020-05-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥54m	2018-06-01 → 2019-05-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	¥28m	2022-06-01 → 2023-05-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	¥41m	2021-06-01 → 2022-05-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	¥101m	2020-06-01 → 2021-05-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥43m	2019-06-01 → 2020-05-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥57m	2018-06-01 → 2019-05-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥26m	2022-06-01 → 2023-05-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥60m	2021-06-01 → 2022-05-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥9m	2020-06-01 → 2021-05-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥46m	2019-06-01 → 2020-05-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥168m	2018-06-01 → 2019-05-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-11.87	2022-06-01 → 2023-05-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥0.53	2021-06-01 → 2022-05-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-14.79	2020-06-01 → 2021-05-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-6.41	2019-06-01 → 2020-05-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥3	2018-06-01 → 2019-05-31^d	Cons.	Basic earnings loss per share (5-year summary)
Net assets per share	¥76.23	at 2023-05-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥85.58	at 2022-05-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥82.04	at 2021-05-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥93.85	at 2020-05-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥101.05	at 2019-05-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	57.5%	at 2023-05-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	62.1%	at 2022-05-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	67.1%	at 2021-05-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	64.6%	at 2020-05-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	61.2%	at 2019-05-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	0.6%	2021-06-01 → 2022-05-31	Cons.	Rate of return on equity (5-year summary)
ROE	3.0%	2018-06-01 → 2019-05-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	60	at 2023-05-31	Cons.	Number of employees
Employees	65	at 2022-05-31	Cons.	Number of employees
Employees	72	at 2021-05-31^d	Cons.	Number of employees
Employees	84	at 2020-05-31^d	Cons.	Number of employees
Employees	73	at 2019-05-31^d	Cons.	Number of employees
Revenue	¥326m	2022-06-01 → 2023-05-31	Standalone	Net sales
Revenue	¥388m	2021-06-01 → 2022-05-31	Standalone	Net sales
Revenue	¥877m	2020-06-01 → 2021-05-31^d	Standalone	Net sales (5-year summary)
Revenue	¥1.7bn	2019-06-01 → 2020-05-31^d	Standalone	Net sales (5-year summary)
Revenue	¥1.6bn	2018-06-01 → 2019-05-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥45m	2022-06-01 → 2023-05-31	Standalone	Operating income
Operating income	−¥22m	2021-06-01 → 2022-05-31	Standalone	Operating income
Ordinary income	−¥49m	2022-06-01 → 2023-05-31	Standalone	Ordinary income
Ordinary income	¥22m	2021-06-01 → 2022-05-31	Standalone	Ordinary income
Ordinary income	−¥127m	2020-06-01 → 2021-05-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥17m	2019-06-01 → 2020-05-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥4m	2018-06-01 → 2019-05-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥113m	2022-06-01 → 2023-05-31	Standalone	Income before income taxes
Profit before tax	¥40m	2021-06-01 → 2022-05-31	Standalone	Income before income taxes
Net income	−¥113m	2022-06-01 → 2023-05-31	Standalone	Profit loss
Net income	¥33m	2021-06-01 → 2022-05-31	Standalone	Profit loss
Net income	−¥37m	2020-06-01 → 2021-05-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥55m	2019-06-01 → 2020-05-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥4m	2018-06-01 → 2019-05-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥888m	at 2023-05-31	Standalone	Assets
Total assets	¥975m	at 2022-05-31	Standalone	Assets
Total assets	¥852m	at 2021-05-31^d	Standalone	Total assets (5-year summary)
Total assets	¥1.0bn	at 2020-05-31^d	Standalone	Total assets (5-year summary)
Total assets	¥1.2bn	at 2019-05-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥353m	at 2023-05-31	Standalone	Liabilities
Total liabilities	¥328m	at 2022-05-31	Standalone	Liabilities
Net assets / equity	¥535m	at 2023-05-31	Standalone	Net assets
Net assets / equity	¥647m	at 2022-05-31	Standalone	Net assets
Net assets / equity	¥607m	at 2021-05-31^d	Standalone	Net assets
Net assets / equity	¥643m	at 2020-05-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥697m	at 2019-05-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥349m	at 2023-05-31	Standalone	Cash and deposits
Cash and deposits	¥353m	at 2022-05-31	Standalone	Cash and deposits
EPS (basic)	¥-15	2022-06-01 → 2023-05-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥4.36	2021-06-01 → 2022-05-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-4.88	2020-06-01 → 2021-05-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-7.27	2019-06-01 → 2020-05-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-0.55	2018-06-01 → 2019-05-31^d	Standalone	Basic earnings loss per share (5-year summary)
Net assets per share	¥71.27	at 2023-05-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥86.19	at 2022-05-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥80.9	at 2021-05-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥85.67	at 2020-05-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥92.94	at 2019-05-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	60.3%	at 2023-05-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	66.4%	at 2022-05-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	71.2%	at 2021-05-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	63.2%	at 2020-05-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	59.5%	at 2019-05-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	5.2%	2021-06-01 → 2022-05-31	Standalone	Rate of return on equity (5-year summary)
Shares issued	7,502,800	at 2023-05-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	7,502,800	at 2022-05-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	7,502,800	at 2021-05-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	7,502,800	at 2020-05-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	7,502,800	at 2019-05-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	35	at 2023-05-31	Standalone	Number of employees
Employees	41	at 2022-05-31	Standalone	Number of employees
Employees	46	at 2021-05-31^d	Standalone	Number of employees
Employees	44	at 2020-05-31^d	Standalone	Number of employees
Employees	36	at 2019-05-31^d	Standalone	Number 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 · 2

Segment	Item	Period	Value
Marketing Businessreportable segment	employees	at 2023-05-31	60 pure
Marketing Businessreportable segment	employees	at 2023-05-31	35 pure

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

All source rows · 1,140

Item	Context	Value	Unit
Capital reduction	CurrentYearDuration	－	JPY
Loss compensation	CurrentYearDuration_CapitalSurplusMember	-174237000	JPY
Loss compensation	CurrentYearDuration_RetainedEarningsMember	174237000	JPY
Loss compensation	CurrentYearDuration_ShareholdersEquityMember	－	JPY
Loss compensation	CurrentYearDuration	－	JPY
Profit loss attributable to owners of parent	CurrentYearDuration_RetainedEarningsMember	-89036000	JPY
Profit loss attributable to owners of parent	CurrentYearDuration_ShareholdersEquityMember	-89036000	JPY
Profit loss attributable to owners of parent	CurrentYearDuration	-89036000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_ValuationDifferenceOnAvailableForSaleSecuritiesMember	572000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_ForeignCurrencyTranslationAdjustmentMember	18295000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_ValuationAndTranslationAdjustmentsMember	18868000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_NonControllingInterestsMember	-0	JPY
Net changes of items other than shareholders equity	CurrentYearDuration	18867000	JPY
Total changes of items during the period	CurrentYearDuration_CapitalStockMember	-241136000	JPY
Total changes of items during the period	CurrentYearDuration_CapitalSurplusMember	66898000	JPY
Total changes of items during the period	CurrentYearDuration_RetainedEarningsMember	85200000	JPY
Total changes of items during the period	CurrentYearDuration_ShareholdersEquityMember	-89036000	JPY
Total changes of items during the period	CurrentYearDuration_ValuationDifferenceOnAvailableForSaleSecuritiesMember	572000	JPY
Total changes of items during the period	CurrentYearDuration_ForeignCurrencyTranslationAdjustmentMember	18295000	JPY
Total changes of items during the period	CurrentYearDuration_ValuationAndTranslationAdjustmentsMember	18868000	JPY
Total changes of items during the period	CurrentYearDuration_NonControllingInterestsMember	-0	JPY
Total changes of items during the period	CurrentYearDuration	-70168000	JPY
Net assets	CurrentYearInstant_CapitalStockMember	100000000	JPY
Net assets	CurrentYearInstant_CapitalSurplusMember	538774000	JPY
Net assets	CurrentYearInstant_RetainedEarningsMember	-124230000	JPY
Net assets	CurrentYearInstant_ShareholdersEquityMember	514544000	JPY
Net assets	CurrentYearInstant_ValuationDifferenceOnAvailableForSaleSecuritiesMember	8494000	JPY
Net assets	CurrentYearInstant_ForeignCurrencyTranslationAdjustmentMember	48881000	JPY
Net assets	CurrentYearInstant_ValuationAndTranslationAdjustmentsMember	57376000	JPY
Net assets	CurrentYearInstant_NonControllingInterestsMember	8000	JPY
Net assets	CurrentYearInstant	571928000	JPY
Income before income taxes	Prior1YearDuration	13572000	JPY
Income before income taxes	CurrentYearDuration	-88988000	JPY
Depreciation and amortization ope cf	Prior1YearDuration	3916000	JPY
Depreciation and amortization ope cf	CurrentYearDuration	3190000	JPY
Foreign exchange losses gains ope cf	Prior1YearDuration	-5000	JPY
Foreign exchange losses gains ope cf	CurrentYearDuration	-5457000	JPY
Gain on sales of non current assets ope cf	Prior1YearDuration	-2452000	JPY
Gain on sales of non current assets ope cf	CurrentYearDuration	－	JPY
Loss on retirement of noncurrent assets ope cf	Prior1YearDuration	1165000	JPY
Loss on retirement of noncurrent assets ope cf	CurrentYearDuration	－	JPY
Impairment loss ope cf	Prior1YearDuration	－	JPY
Impairment loss ope cf	CurrentYearDuration	5535000	JPY
Increase decrease in allowance for doubtful accounts ope cf	Prior1YearDuration	540000	JPY
Increase decrease in allowance for doubtful accounts ope cf	CurrentYearDuration	19194000	JPY
Loss gain on investments in partnership ope cf	Prior1YearDuration	-35306000	JPY
Loss gain on investments in partnership ope cf	CurrentYearDuration	-8228000	JPY
Interest and dividends income ope cf	Prior1YearDuration	-262000	JPY
Interest and dividends income ope cf	CurrentYearDuration	-292000	JPY
Interest expenses ope cf	Prior1YearDuration	5859000	JPY

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 identity	consolidated 2022-05-31	pass rounding
balance sheet identity	consolidated 2023-05-31	pass rounding
balance sheet identity	non_consolidated 2022-05-31	pass rounding
balance sheet identity	non_consolidated 2023-05-31	pass
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2021-05-31	pass
statement vs summary · net assets	consolidated 2022-05-31	pass
statement vs summary · net assets	consolidated 2023-05-31	pass
statement vs summary · net assets	non_consolidated 2021-05-31	pass
statement vs summary · net assets	non_consolidated 2022-05-31	pass
statement vs summary · net assets	non_consolidated 2023-05-31	pass
statement vs summary · net income attributable to parent	consolidated 2021-06-01/2022-05-31	pass
statement vs summary · net income attributable to parent	consolidated 2022-06-01/2023-05-31	pass
statement vs summary · operating cash flow	consolidated 2021-06-01/2022-05-31	pass
statement vs summary · operating cash flow	consolidated 2022-06-01/2023-05-31	pass
statement vs summary · revenue	consolidated 2021-06-01/2022-05-31	pass
statement vs summary · revenue	consolidated 2022-06-01/2023-05-31	pass
statement vs summary · revenue	non_consolidated 2021-06-01/2022-05-31	pass
statement vs summary · revenue	non_consolidated 2022-06-01/2023-05-31	pass
statement vs summary · total assets	consolidated 2022-05-31	pass
statement vs summary · total assets	consolidated 2023-05-31	pass
statement vs summary · total assets	non_consolidated 2022-05-31	pass
statement vs summary · total assets	non_consolidated 2023-05-31	pass