Annual report

Period2023-09-01 → 2024-08-31

Filed2024-11-27

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 148

Metric	Value	Period	Scope	Source row
Revenue	¥61.3bn	2023-09-01 → 2024-08-31	Cons.	Net sales
Revenue	¥59.3bn	2022-09-01 → 2023-08-31	Cons.	Net sales
Revenue	¥58.3bn	2021-09-01 → 2022-08-31^d	Cons.	Net sales (5-year summary)
Revenue	¥50.7bn	2020-09-01 → 2021-08-31^d	Cons.	Net sales (5-year summary)
Revenue	¥52.8bn	2019-09-01 → 2020-08-31^d	Cons.	Net sales (5-year summary)
Operating income	¥1.2bn	2023-09-01 → 2024-08-31	Cons.	Operating income
Operating income	¥622m	2022-09-01 → 2023-08-31	Cons.	Operating income
Ordinary income	¥1.2bn	2023-09-01 → 2024-08-31	Cons.	Ordinary income
Ordinary income	¥649m	2022-09-01 → 2023-08-31	Cons.	Ordinary income
Ordinary income	¥1.1bn	2021-09-01 → 2022-08-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥1.6bn	2020-09-01 → 2021-08-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥1.7bn	2019-09-01 → 2020-08-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥1.2bn	2023-09-01 → 2024-08-31	Cons.	Income before income taxes
Profit before tax	¥337m	2022-09-01 → 2023-08-31	Cons.	Income before income taxes
Net income (owners)	¥904m	2023-09-01 → 2024-08-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥251m	2022-09-01 → 2023-08-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥781m	2021-09-01 → 2022-08-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥966m	2020-09-01 → 2021-08-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥774m	2019-09-01 → 2020-08-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥904m	2023-09-01 → 2024-08-31	Cons.	Profit loss
Net income	¥251m	2022-09-01 → 2023-08-31	Cons.	Profit loss
Total assets	¥30.3bn	at 2024-08-31	Cons.	Assets
Total assets	¥25.5bn	at 2023-08-31	Cons.	Assets
Total assets	¥25.6bn	at 2022-08-31^d	Cons.	Total assets (5-year summary)
Total assets	¥21.3bn	at 2021-08-31^d	Cons.	Total assets (5-year summary)
Total assets	¥21.5bn	at 2020-08-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥17.8bn	at 2024-08-31	Cons.	Liabilities
Total liabilities	¥13.5bn	at 2023-08-31	Cons.	Liabilities
Net assets / equity	¥12.5bn	at 2024-08-31	Cons.	Net assets
Net assets / equity	¥12.0bn	at 2023-08-31	Cons.	Net assets
Net assets / equity	¥11.9bn	at 2022-08-31^d	Cons.	Net assets
Net assets / equity	¥11.2bn	at 2021-08-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥10.5bn	at 2020-08-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥9.4bn	at 2024-08-31	Cons.	Cash and deposits
Cash and deposits	¥5.6bn	at 2023-08-31	Cons.	Cash and deposits
Cash & equivalents	¥9.4bn	at 2024-08-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥5.6bn	at 2023-08-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥6.7bn	at 2022-08-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥6.2bn	at 2021-08-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥6.6bn	at 2020-08-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥4.0bn	2023-09-01 → 2024-08-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥221m	2022-09-01 → 2023-08-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥1.7bn	2021-09-01 → 2022-08-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥378m	2020-09-01 → 2021-08-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥922m	2019-09-01 → 2020-08-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥538m	2023-09-01 → 2024-08-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥668m	2022-09-01 → 2023-08-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥976m	2021-09-01 → 2022-08-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥779m	2020-09-01 → 2021-08-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥526m	2019-09-01 → 2020-08-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥233m	2023-09-01 → 2024-08-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥633m	2022-09-01 → 2023-08-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥329m	2021-09-01 → 2022-08-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥52m	2020-09-01 → 2021-08-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥106m	2019-09-01 → 2020-08-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥68.45	2023-09-01 → 2024-08-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥18.46	2022-09-01 → 2023-08-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥57.83	2021-09-01 → 2022-08-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥72.09	2020-09-01 → 2021-08-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥57.8	2019-09-01 → 2020-08-31^d	Cons.	Basic earnings loss per share (5-year summary)
Net assets per share	¥949.8	at 2024-08-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥887.48	at 2023-08-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥878.58	at 2022-08-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥837.6	at 2021-08-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥782.34	at 2020-08-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	41.3%	at 2024-08-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	46.9%	at 2023-08-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	46.6%	at 2022-08-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	52.6%	at 2021-08-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	48.7%	at 2020-08-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	7.4%	2023-09-01 → 2024-08-31	Cons.	Rate of return on equity (5-year summary)
ROE	2.1%	2022-09-01 → 2023-08-31	Cons.	Rate of return on equity (5-year summary)
ROE	6.7%	2021-09-01 → 2022-08-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	8.9%	2020-09-01 → 2021-08-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	7.5%	2019-09-01 → 2020-08-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	436	at 2024-08-31	Cons.	Number of employees
Employees	469	at 2023-08-31	Cons.	Number of employees
Employees	482	at 2022-08-31^d	Cons.	Number of employees
Employees	443	at 2021-08-31^d	Cons.	Number of employees
Employees	445	at 2020-08-31^d	Cons.	Number of employees
Revenue	¥37.8bn	2023-09-01 → 2024-08-31	Standalone	Net sales
Revenue	¥36.9bn	2022-09-01 → 2023-08-31	Standalone	Net sales
Revenue	¥31.0bn	2021-09-01 → 2022-08-31^d	Standalone	Net sales (5-year summary)
Revenue	¥30.9bn	2020-09-01 → 2021-08-31^d	Standalone	Net sales (5-year summary)
Revenue	¥32.6bn	2019-09-01 → 2020-08-31^d	Standalone	Net sales (5-year summary)
Operating income	¥267m	2023-09-01 → 2024-08-31	Standalone	Operating income
Operating income	¥319m	2022-09-01 → 2023-08-31	Standalone	Operating income
Ordinary income	¥321m	2023-09-01 → 2024-08-31	Standalone	Ordinary income
Ordinary income	¥408m	2022-09-01 → 2023-08-31	Standalone	Ordinary income
Ordinary income	¥450m	2021-09-01 → 2022-08-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥752m	2020-09-01 → 2021-08-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥961m	2019-09-01 → 2020-08-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥267m	2023-09-01 → 2024-08-31	Standalone	Income before income taxes
Profit before tax	¥901m	2022-09-01 → 2023-08-31	Standalone	Income before income taxes
Net income	¥159m	2023-09-01 → 2024-08-31	Standalone	Profit loss
Net income	¥774m	2022-09-01 → 2023-08-31	Standalone	Profit loss
Net income	¥611m	2021-09-01 → 2022-08-31^d	Standalone	Net income loss (5-year summary)
Net income	¥224m	2020-09-01 → 2021-08-31^d	Standalone	Net income loss (5-year summary)
Net income	¥132m	2019-09-01 → 2020-08-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥24.2bn	at 2024-08-31	Standalone	Assets
Total assets	¥21.1bn	at 2023-08-31	Standalone	Assets
Total assets	¥20.2bn	at 2022-08-31^d	Standalone	Total assets (5-year summary)
Total assets	¥16.8bn	at 2021-08-31^d	Standalone	Total assets (5-year summary)
Total assets	¥17.6bn	at 2020-08-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥14.4bn	at 2024-08-31	Standalone	Liabilities
Total liabilities	¥11.0bn	at 2023-08-31	Standalone	Liabilities
Net assets / equity	¥9.8bn	at 2024-08-31	Standalone	Net assets
Net assets / equity	¥10.0bn	at 2023-08-31	Standalone	Net assets
Net assets / equity	¥9.5bn	at 2022-08-31^d	Standalone	Net assets
Net assets / equity	¥9.1bn	at 2021-08-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥9.0bn	at 2020-08-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥8.6bn	at 2024-08-31	Standalone	Cash and deposits
Cash and deposits	¥5.1bn	at 2023-08-31	Standalone	Cash and deposits
EPS (basic)	¥12.01	2023-09-01 → 2024-08-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥57	2022-09-01 → 2023-08-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥45.26	2021-09-01 → 2022-08-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥16.71	2020-09-01 → 2021-08-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥9.87	2019-09-01 → 2020-08-31^d	Standalone	Basic earnings loss per share (5-year summary)
Dividend per share	¥20	2023-09-01 → 2024-08-31	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥15	2022-09-01 → 2023-08-31	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥15	2021-09-01 → 2022-08-31^d	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥22	2020-09-01 → 2021-08-31^d	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥15	2019-09-01 → 2020-08-31^d	Standalone	Dividend paid per share (5-year summary)
Net assets per share	¥743.16	at 2024-08-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥743.01	at 2023-08-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥700	at 2022-08-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥676.06	at 2021-08-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥674.89	at 2020-08-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	40.5%	at 2024-08-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	47.5%	at 2023-08-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	47.0%	at 2022-08-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	53.9%	at 2021-08-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	51.5%	at 2020-08-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	1.6%	2023-09-01 → 2024-08-31	Standalone	Rate of return on equity (5-year summary)
ROE	7.9%	2022-09-01 → 2023-08-31	Standalone	Rate of return on equity (5-year summary)
ROE	6.6%	2021-09-01 → 2022-08-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	2.5%	2020-09-01 → 2021-08-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	1.5%	2019-09-01 → 2020-08-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	13,458,800	at 2024-08-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	13,898,800	at 2023-08-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	13,898,800	at 2022-08-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	13,958,800	at 2021-08-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	13,958,800	at 2020-08-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	83	at 2024-08-31	Standalone	Number of employees
Employees	83	at 2023-08-31	Standalone	Number of employees
Employees	72	at 2022-08-31^d	Standalone	Number of employees
Employees	73	at 2021-08-31^d	Standalone	Number of employees
Employees	75	at 2020-08-31^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.

All source rows · 1,346

Item	Context	Value	Unit
Lease assets ppe	Prior1YearInstant	109161000	JPY
Lease assets ppe	CurrentYearInstant	101017000	JPY
Accumulated depreciation and impairment loss lease assets ppe	Prior1YearInstant	-103187000	JPY
Accumulated depreciation and impairment loss lease assets ppe	CurrentYearInstant	-97801000	JPY
Lease assets net ppe	Prior1YearInstant	5973000	JPY
Lease assets net ppe	CurrentYearInstant	3215000	JPY
Construction in progress	Prior1YearInstant	16139000	JPY
Construction in progress	CurrentYearInstant	－	JPY
Property plant and equipment	Prior1YearInstant	2011208000	JPY
Property plant and equipment	CurrentYearInstant	2072031000	JPY
Goodwill	Prior1YearInstant	406767000	JPY
Goodwill	CurrentYearInstant	274842000	JPY
Other ia	Prior1YearInstant	442753000	JPY
Other ia	CurrentYearInstant	343937000	JPY
Intangible assets	Prior1YearInstant	849521000	JPY
Intangible assets	CurrentYearInstant	618780000	JPY
Investment securities	Prior1YearInstant	345682000	JPY
Investment securities	CurrentYearInstant	350264000	JPY
Deferred tax assets	Prior1YearInstant	545983000	JPY
Deferred tax assets	CurrentYearInstant	591167000	JPY
Guarantee deposits ioa	Prior1YearInstant	2690009000	JPY
Guarantee deposits ioa	CurrentYearInstant	2467565000	JPY
Other ioa	Prior1YearInstant	134581000	JPY
Other ioa	CurrentYearInstant	137836000	JPY
Allowance for doubtful accounts ioa by group	Prior1YearInstant	-7801000	JPY
Allowance for doubtful accounts ioa by group	CurrentYearInstant	-7609000	JPY
Investments and other assets	Prior1YearInstant	3708455000	JPY
Investments and other assets	CurrentYearInstant	3539224000	JPY
Noncurrent assets	Prior1YearInstant	6569184000	JPY
Noncurrent assets	CurrentYearInstant	6230036000	JPY
Assets	Prior1YearInstant	25489183000	JPY
Assets	CurrentYearInstant	30280173000	JPY
Notes and accounts payable trade	Prior1YearInstant	3974812000	JPY
Notes and accounts payable trade	CurrentYearInstant	5612554000	JPY
Electronically recorded obligations operating cl	Prior1YearInstant	3886711000	JPY
Electronically recorded obligations operating cl	CurrentYearInstant	5100681000	JPY
Current portion of long term loans payable	Prior1YearInstant	779496000	JPY
Current portion of long term loans payable	CurrentYearInstant	1074807000	JPY
Income taxes payable	Prior1YearInstant	117202000	JPY
Income taxes payable	CurrentYearInstant	310882000	JPY
Accrued consumption taxes	Prior1YearInstant	102700000	JPY
Accrued consumption taxes	CurrentYearInstant	223287000	JPY
Provision for bonuses	Prior1YearInstant	142008000	JPY
Provision for bonuses	CurrentYearInstant	158384000	JPY
Other cl	Prior1YearInstant	963362000	JPY
Other cl	CurrentYearInstant	1635707000	JPY
Current liabilities	Prior1YearInstant	9966293000	JPY
Current liabilities	CurrentYearInstant	14116305000	JPY
Long term loans payable	Prior1YearInstant	2104658000	JPY
Long term loans payable	CurrentYearInstant	2207659000	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 2023-08-31	pass
balance sheet identity	consolidated 2024-08-31	pass
balance sheet identity	non_consolidated 2023-08-31	pass rounding
balance sheet identity	non_consolidated 2024-08-31	pass rounding
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2022-08-31	pass
statement vs summary · net assets	consolidated 2023-08-31	pass
statement vs summary · net assets	consolidated 2024-08-31	pass
statement vs summary · net assets	non_consolidated 2022-08-31	pass
statement vs summary · net assets	non_consolidated 2023-08-31	pass
statement vs summary · net assets	non_consolidated 2024-08-31	pass
statement vs summary · net income attributable to parent	consolidated 2022-09-01/2023-08-31	pass
statement vs summary · net income attributable to parent	consolidated 2023-09-01/2024-08-31	pass
statement vs summary · operating cash flow	consolidated 2022-09-01/2023-08-31	pass
statement vs summary · operating cash flow	consolidated 2023-09-01/2024-08-31	pass
statement vs summary · revenue	consolidated 2022-09-01/2023-08-31	pass
statement vs summary · revenue	consolidated 2023-09-01/2024-08-31	pass
statement vs summary · revenue	non_consolidated 2022-09-01/2023-08-31	pass
statement vs summary · revenue	non_consolidated 2023-09-01/2024-08-31	pass
statement vs summary · total assets	consolidated 2023-08-31	pass
statement vs summary · total assets	consolidated 2024-08-31	pass
statement vs summary · total assets	non_consolidated 2023-08-31	pass
statement vs summary · total assets	non_consolidated 2024-08-31	pass