Annual report

Period2023-06-01 → 2024-05-31

Filed2024-08-28

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 135

Metric	Value	Period	Scope	Source row
Revenue	¥441m	2023-06-01 → 2024-05-31	Cons.	Net sales
Revenue	¥455m	2022-06-01 → 2023-05-31	Cons.	Net sales
Revenue	¥500m	2021-06-01 → 2022-05-31^d	Cons.	Net sales (5-year summary)
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)
Operating income	−¥93m	2023-06-01 → 2024-05-31	Cons.	Operating income
Operating income	−¥72m	2022-06-01 → 2023-05-31	Cons.	Operating income
Ordinary income	−¥85m	2023-06-01 → 2024-05-31	Cons.	Ordinary income
Ordinary income	−¥78m	2022-06-01 → 2023-05-31	Cons.	Ordinary income
Ordinary income	¥3m	2021-06-01 → 2022-05-31^d	Cons.	Ordinary income loss (5-year summary)
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)
Profit before tax	−¥144m	2023-06-01 → 2024-05-31	Cons.	Income before income taxes
Profit before tax	−¥89m	2022-06-01 → 2023-05-31	Cons.	Income before income taxes
Net income (owners)	−¥139m	2023-06-01 → 2024-05-31	Cons.	Profit loss attributable to owners of parent
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^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
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	−¥139m	2023-06-01 → 2024-05-31	Cons.	Profit loss
Net income	−¥89m	2022-06-01 → 2023-05-31	Cons.	Profit loss
Total assets	¥953m	at 2024-05-31	Cons.	Assets
Total assets	¥994m	at 2023-05-31	Cons.	Assets
Total assets	¥1.0bn	at 2022-05-31^d	Cons.	Total assets (5-year summary)
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 liabilities	¥499m	at 2024-05-31	Cons.	Liabilities
Total liabilities	¥422m	at 2023-05-31	Cons.	Liabilities
Net assets / equity	¥454m	at 2024-05-31	Cons.	Net assets
Net assets / equity	¥572m	at 2023-05-31	Cons.	Net assets
Net assets / equity	¥642m	at 2022-05-31^d	Cons.	Net assets
Net assets / equity	¥616m	at 2021-05-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥704m	at 2020-05-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥506m	at 2024-05-31	Cons.	Cash and deposits
Cash and deposits	¥546m	at 2023-05-31	Cons.	Cash and deposits
Cash & equivalents	¥506m	at 2024-05-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥546m	at 2023-05-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥567m	at 2022-05-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥460m	at 2021-05-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥523m	at 2020-05-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥122m	2023-06-01 → 2024-05-31	Cons.	Net cash provided by used in operating activities
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^d	Cons.	Net cash provided by used in operating activities (5-year summary)
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)
Investing cash flow	¥40m	2023-06-01 → 2024-05-31	Cons.	Net cash provided by used in investment activities
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^d	Cons.	Net cash provided by used in investing activities (5-year summary)
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)
Financing cash flow	¥27m	2023-06-01 → 2024-05-31	Cons.	Net cash provided by used in financing activities
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^d	Cons.	Net cash provided by used in financing activities (5-year summary)
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)
EPS (basic)	¥-18.46	2023-06-01 → 2024-05-31	Cons.	Basic earnings loss per share (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^d	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)
Net assets per share	¥60.49	at 2024-05-31	Cons.	Net assets 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^d	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)
Equity ratio	47.6%	at 2024-05-31	Cons.	Equity to asset ratio (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^d	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)
ROE	0.6%	2021-06-01 → 2022-05-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	49	at 2024-05-31	Cons.	Number of employees
Employees	60	at 2023-05-31	Cons.	Number of employees
Employees	65	at 2022-05-31^d	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
Revenue	¥341m	2023-06-01 → 2024-05-31	Standalone	Net sales
Revenue	¥326m	2022-06-01 → 2023-05-31	Standalone	Net sales
Revenue	¥388m	2021-06-01 → 2022-05-31^d	Standalone	Net sales (5-year summary)
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)
Operating income	−¥51m	2023-06-01 → 2024-05-31	Standalone	Operating income
Operating income	−¥45m	2022-06-01 → 2023-05-31	Standalone	Operating income
Ordinary income	−¥29m	2023-06-01 → 2024-05-31	Standalone	Ordinary income
Ordinary income	−¥49m	2022-06-01 → 2023-05-31	Standalone	Ordinary income
Ordinary income	¥22m	2021-06-01 → 2022-05-31^d	Standalone	Ordinary income loss (5-year summary)
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)
Profit before tax	−¥74m	2023-06-01 → 2024-05-31	Standalone	Income before income taxes
Profit before tax	−¥113m	2022-06-01 → 2023-05-31	Standalone	Income before income taxes
Net income	−¥69m	2023-06-01 → 2024-05-31	Standalone	Profit loss
Net income	−¥113m	2022-06-01 → 2023-05-31	Standalone	Profit loss
Net income	¥33m	2021-06-01 → 2022-05-31^d	Standalone	Net income loss (5-year summary)
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)
Total assets	¥888m	at 2024-05-31	Standalone	Assets
Total assets	¥888m	at 2023-05-31	Standalone	Assets
Total assets	¥975m	at 2022-05-31^d	Standalone	Total assets (5-year summary)
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 liabilities	¥419m	at 2024-05-31	Standalone	Liabilities
Total liabilities	¥353m	at 2023-05-31	Standalone	Liabilities
Net assets / equity	¥470m	at 2024-05-31	Standalone	Net assets
Net assets / equity	¥535m	at 2023-05-31	Standalone	Net assets
Net assets / equity	¥647m	at 2022-05-31^d	Standalone	Net assets
Net assets / equity	¥607m	at 2021-05-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥643m	at 2020-05-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥355m	at 2024-05-31	Standalone	Cash and deposits
Cash and deposits	¥349m	at 2023-05-31	Standalone	Cash and deposits
EPS (basic)	¥-9.13	2023-06-01 → 2024-05-31	Standalone	Basic earnings loss per share (5-year summary)
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^d	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)
Net assets per share	¥62.58	at 2024-05-31	Standalone	Net assets 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^d	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)
Equity ratio	52.9%	at 2024-05-31	Standalone	Equity to asset ratio (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^d	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)
ROE	5.2%	2021-06-01 → 2022-05-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	7,502,800	at 2024-05-31	Standalone	Total number of issued shares (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^d	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)
Employees	32	at 2024-05-31	Standalone	Number of employees
Employees	35	at 2023-05-31	Standalone	Number of employees
Employees	41	at 2022-05-31^d	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

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 · 1

Segment	Item	Period	Value
Marketing Businessreportable segment	employees	at 2024-05-31	49 pure

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

All source rows · 1,192

Item	Context	Value	Unit
Average number of temporary workers	Prior2YearInstant_NonConsolidatedMember	8
Average number of temporary workers	Prior1YearInstant_NonConsolidatedMember	6
Average number of temporary workers	CurrentYearInstant_NonConsolidatedMember	5
Total shareholder return	Prior4YearInstant_NonConsolidatedMember	0.750
Total shareholder return	Prior3YearInstant_NonConsolidatedMember	0.996
Total shareholder return	Prior2YearInstant_NonConsolidatedMember	0.732
Total shareholder return	Prior1YearInstant_NonConsolidatedMember	0.723
Total shareholder return	CurrentYearInstant_NonConsolidatedMember	0.951
Total return on share price index	Prior4YearInstant_NonConsolidatedMember	1.034
Total return on share price index	Prior3YearInstant_NonConsolidatedMember	1.272
Total return on share price index	Prior2YearInstant_NonConsolidatedMember	1.265
Total return on share price index	Prior1YearInstant_NonConsolidatedMember	1.409
Total return on share price index	CurrentYearInstant_NonConsolidatedMember	1.833
Number of employees	CurrentYearInstant_jpcrp030000-asr_E05527-000MarketingBusinessReportableSegmentMember	49
Average number of temporary workers	CurrentYearInstant_jpcrp030000-asr_E05527-000MarketingBusinessReportableSegmentMember	5
Number of employees	CurrentYearInstant	49
Average number of temporary workers	CurrentYearInstant	5
Number of employees	CurrentYearInstant_NonConsolidatedMember	32
Average number of temporary workers	CurrentYearInstant_NonConsolidatedMember	5
Average age years information about reporting company information about employees	CurrentYearInstant_NonConsolidatedMember	37.3
Average length of service years information about reporting company information about employees	CurrentYearInstant_NonConsolidatedMember	7.9
Average annual salary information about reporting company information about employees	CurrentYearInstant_NonConsolidatedMember	5056475	JPY
Ratio of female employees in managerial positions metrics of reporting company	CurrentYearInstant_NonConsolidatedMember	0.286
All employees calculated based on provisions of act on promotion of womens active engagement in professional life ratio of male employees taking childcare leave metrics of reporting company	CurrentYearInstant_NonConsolidatedMember	－
All employees differences in wages between male and female employees metrics of reporting company	CurrentYearInstant_NonConsolidatedMember	－
Regular employees differences in wages between male and female employees metrics of reporting company	CurrentYearInstant_NonConsolidatedMember	－
Non regular employees differences in wages between male and female employees metrics of reporting company	CurrentYearInstant_NonConsolidatedMember	－
Targets description of metrics related to policy on development of human resources and internal environment and targets and performance using such metrics	CurrentYearInstant_Row1Member	6000
Performance description of metrics related to policy on development of human resources and internal environment and targets and performance using such metrics	CurrentYearInstant_Row1Member	5056
Targets description of metrics related to policy on development of human resources and internal environment and targets and performance using such metrics	CurrentYearInstant_Row2Member	50
Performance description of metrics related to policy on development of human resources and internal environment and targets and performance using such metrics	CurrentYearInstant_Row2Member	25.0
Targets description of metrics related to policy on development of human resources and internal environment and targets and performance using such metrics	CurrentYearInstant_Row3Member	15
Performance description of metrics related to policy on development of human resources and internal environment and targets and performance using such metrics	CurrentYearInstant_Row3Member	12.5
Number of issued shares as of fiscal year end issued shares total number of shares etc	FilingDateInstant_OrdinaryShareMember	7502800
Number of issued shares as of filing date issued shares total number of shares etc	FilingDateInstant_OrdinaryShareMember	7502800
Number of issued shares as of fiscal year end issued shares total number of shares etc	FilingDateInstant	7502800
Number of issued shares as of filing date issued shares total number of shares etc	FilingDateInstant	7502800
Number of shares constituting one unit	CurrentYearInstant_OrdinaryShareMember	100
Number of shareholders national and local governments	CurrentYearInstant_OrdinaryShareMember	－
Number of shareholders financial institutions	CurrentYearInstant_OrdinaryShareMember	2
Number of shareholders financial service providers	CurrentYearInstant_OrdinaryShareMember	18
Number of shareholders other corporations	CurrentYearInstant_OrdinaryShareMember	9
Number of shareholders foreign investors other than individuals	CurrentYearInstant_OrdinaryShareMember	14
Number of shareholders foreign individual investors	CurrentYearInstant_OrdinaryShareMember	21
Number of shareholders individuals and others	CurrentYearInstant_OrdinaryShareMember	2679
Number of shareholders total	CurrentYearInstant_OrdinaryShareMember	2743
Number of shares held number of units national and local governments	CurrentYearInstant_OrdinaryShareMember	－
Number of shares held number of units financial institutions	CurrentYearInstant_OrdinaryShareMember	464
Number of shares held number of units financial service providers	CurrentYearInstant_OrdinaryShareMember	2394
Number of shares held number of units other corporations	CurrentYearInstant_OrdinaryShareMember	1253

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 2023-05-31	pass rounding
balance sheet identity	consolidated 2024-05-31	pass
balance sheet identity	non_consolidated 2023-05-31	pass
balance sheet identity	non_consolidated 2024-05-31	pass
dei present		pass
period resolution		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	consolidated 2024-05-31	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 assets	non_consolidated 2024-05-31	pass
statement vs summary · net income attributable to parent	consolidated 2022-06-01/2023-05-31	pass
statement vs summary · net income attributable to parent	consolidated 2023-06-01/2024-05-31	pass
statement vs summary · operating cash flow	consolidated 2022-06-01/2023-05-31	pass
statement vs summary · operating cash flow	consolidated 2023-06-01/2024-05-31	pass
statement vs summary · revenue	consolidated 2022-06-01/2023-05-31	pass
statement vs summary · revenue	consolidated 2023-06-01/2024-05-31	pass
statement vs summary · revenue	non_consolidated 2022-06-01/2023-05-31	pass
statement vs summary · revenue	non_consolidated 2023-06-01/2024-05-31	pass
statement vs summary · total assets	consolidated 2023-05-31	pass
statement vs summary · total assets	consolidated 2024-05-31	pass
statement vs summary · total assets	non_consolidated 2023-05-31	pass
statement vs summary · total assets	non_consolidated 2024-05-31	pass