Annual report

Period2023-06-01 → 2024-05-31
Filed2025-02-27
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed

Amends S100UXGJ. Amended by S100VBDY (2025-02-27).

Key figures · 121
MetricValuePeriodScopeSource row
Revenue¥17.7bn2023-06-01 → 2024-05-31Cons.Net sales
Revenue¥16.8bn2022-06-01 → 2023-05-31Cons.Net sales
Revenue¥11.9bn2021-06-01 → 2022-05-31dCons.Net sales (5-year summary)
Operating income−¥553m2023-06-01 → 2024-05-31Cons.Operating income
Operating income−¥1.8bn2022-06-01 → 2023-05-31Cons.Operating income
Ordinary income−¥643m2023-06-01 → 2024-05-31Cons.Ordinary income
Ordinary income−¥1.8bn2022-06-01 → 2023-05-31Cons.Ordinary income
Ordinary income¥712m2021-06-01 → 2022-05-31dCons.Ordinary income loss (5-year summary)
Profit before tax−¥1.7bn2023-06-01 → 2024-05-31Cons.Income before income taxes
Profit before tax−¥1.8bn2022-06-01 → 2023-05-31Cons.Income before income taxes
Net income (owners)−¥2.1bn2023-06-01 → 2024-05-31Cons.Profit loss attributable to owners of parent
Net income (owners)−¥1.9bn2022-06-01 → 2023-05-31Cons.Profit loss attributable to owners of parent
Net income (owners)¥401m2021-06-01 → 2022-05-31dCons.Profit loss attributable to owners of parent (5-year summary)
Net income−¥2.0bn2023-06-01 → 2024-05-31Cons.Profit loss
Net income−¥1.9bn2022-06-01 → 2023-05-31Cons.Profit loss
Total assets¥10.7bnat 2024-05-31Cons.Assets
Total assets¥7.2bnat 2023-05-31Cons.Assets
Total assets¥6.1bnat 2022-05-31dCons.Total assets (5-year summary)
Total liabilities¥9.1bnat 2024-05-31Cons.Liabilities
Total liabilities¥4.5bnat 2023-05-31Cons.Liabilities
Net assets / equity¥1.6bnat 2024-05-31Cons.Net assets
Net assets / equity¥2.7bnat 2023-05-31Cons.Net assets
Net assets / equity¥4.2bnat 2022-05-31dCons.Net assets
Cash and deposits¥1.8bnat 2024-05-31Cons.Cash and deposits
Cash and deposits¥1.6bnat 2023-05-31Cons.Cash and deposits
Cash & equivalents¥1.8bnat 2024-05-31Cons.Cash and cash equivalents
Cash & equivalents¥1.6bnat 2023-05-31Cons.Cash and cash equivalents
Cash & equivalents¥3.0bnat 2022-05-31dCons.Cash and cash equivalents
Operating cash flow−¥1.4bn2023-06-01 → 2024-05-31Cons.Net cash provided by used in operating activities
Operating cash flow−¥1.8bn2022-06-01 → 2023-05-31Cons.Net cash provided by used in operating activities
Operating cash flow−¥367m2021-06-01 → 2022-05-31dCons.Net cash provided by used in operating activities (5-year summary)
Investing cash flow−¥1.8bn2023-06-01 → 2024-05-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥1.1bn2022-06-01 → 2023-05-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥860m2021-06-01 → 2022-05-31dCons.Net cash provided by used in investing activities (5-year summary)
Financing cash flow¥3.4bn2023-06-01 → 2024-05-31Cons.Net cash provided by used in financing activities
Financing cash flow¥1.5bn2022-06-01 → 2023-05-31Cons.Net cash provided by used in financing activities
Financing cash flow¥2.6bn2021-06-01 → 2022-05-31dCons.Net cash provided by used in financing activities (5-year summary)
EPS (basic)¥-426.062023-06-01 → 2024-05-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥-410.62022-06-01 → 2023-05-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥90.642021-06-01 → 2022-05-31dCons.Basic earnings loss per share (5-year summary)
EPS (diluted)¥86.682021-06-01 → 2022-05-31dCons.Diluted earnings per share (5-year summary)
Net assets per share¥232.55at 2024-05-31Cons.Net assets per share (5-year summary)
Net assets per share¥525.78at 2023-05-31Cons.Net assets per share (5-year summary)
Net assets per share¥907.43at 2022-05-31dCons.Net assets per share (5-year summary)
Equity ratio10.8%at 2024-05-31Cons.Equity to asset ratio (5-year summary)
Equity ratio34.1%at 2023-05-31Cons.Equity to asset ratio (5-year summary)
Equity ratio67.8%at 2022-05-31dCons.Equity to asset ratio (5-year summary)
ROE9.7%2021-06-01 → 2022-05-31dCons.Rate of return on equity (5-year summary)
Employees315at 2024-05-31Cons.Number of employees
Employees255at 2023-05-31Cons.Number of employees
Employees278at 2022-05-31dCons.Number of employees
Revenue¥8.1bn2023-06-01 → 2024-05-31StandaloneNet sales
Revenue¥9.4bn2022-06-01 → 2023-05-31StandaloneNet sales
Revenue¥9.3bn2021-06-01 → 2022-05-31dStandaloneNet sales (5-year summary)
Revenue¥8.5bn2020-06-01 → 2021-05-31dStandaloneNet sales (5-year summary)
Revenue¥7.1bn2019-06-01 → 2020-05-31dStandaloneNet sales (5-year summary)
Operating income−¥139m2023-06-01 → 2024-05-31StandaloneOperating income
Operating income−¥1.7bn2022-06-01 → 2023-05-31StandaloneOperating income
Ordinary income−¥219m2023-06-01 → 2024-05-31StandaloneOrdinary income
Ordinary income−¥1.7bn2022-06-01 → 2023-05-31StandaloneOrdinary income
Ordinary income¥724m2021-06-01 → 2022-05-31dStandaloneOrdinary income loss (5-year summary)
Ordinary income¥679m2020-06-01 → 2021-05-31dStandaloneOrdinary income loss (5-year summary)
Ordinary income¥174m2019-06-01 → 2020-05-31dStandaloneOrdinary income loss (5-year summary)
Profit before tax−¥1.9bn2023-06-01 → 2024-05-31StandaloneIncome before income taxes
Profit before tax−¥1.7bn2022-06-01 → 2023-05-31StandaloneIncome before income taxes
Net income−¥2.1bn2023-06-01 → 2024-05-31StandaloneProfit loss
Net income−¥1.7bn2022-06-01 → 2023-05-31StandaloneProfit loss
Net income¥450m2021-06-01 → 2022-05-31dStandaloneNet income loss (5-year summary)
Net income¥425m2020-06-01 → 2021-05-31dStandaloneNet income loss (5-year summary)
Net income¥96m2019-06-01 → 2020-05-31dStandaloneNet income loss (5-year summary)
Total assets¥7.9bnat 2024-05-31StandaloneAssets
Total assets¥5.8bnat 2023-05-31StandaloneAssets
Total assets¥5.3bnat 2022-05-31dStandaloneTotal assets (5-year summary)
Total assets¥2.6bnat 2021-05-31dStandaloneTotal assets (5-year summary)
Total assets¥2.0bnat 2020-05-31dStandaloneTotal assets (5-year summary)
Total liabilities¥6.5bnat 2024-05-31StandaloneLiabilities
Total liabilities¥3.1bnat 2023-05-31StandaloneLiabilities
Net assets / equity¥1.4bnat 2024-05-31StandaloneNet assets
Net assets / equity¥2.8bnat 2023-05-31StandaloneNet assets
Net assets / equity¥4.2bnat 2022-05-31dStandaloneNet assets
Net assets / equity¥1.3bnat 2021-05-31dStandaloneNet assets (5-year summary)
Net assets / equity¥843mat 2020-05-31dStandaloneNet assets (5-year summary)
Cash and deposits¥657mat 2024-05-31StandaloneCash and deposits
Cash and deposits¥814mat 2023-05-31StandaloneCash and deposits
Cash & equivalents¥1.6bnat 2021-05-31dStandaloneCash and cash equivalents (5-year summary)
Cash & equivalents¥902mat 2020-05-31dStandaloneCash and cash equivalents (5-year summary)
Operating cash flow¥831m2020-06-01 → 2021-05-31dStandaloneNet cash provided by used in operating activities (5-year summary)
Operating cash flow¥218m2019-06-01 → 2020-05-31dStandaloneNet cash provided by used in operating activities (5-year summary)
Investing cash flow−¥8m2020-06-01 → 2021-05-31dStandaloneNet cash provided by used in investing activities (5-year summary)
Investing cash flow−¥165m2019-06-01 → 2020-05-31dStandaloneNet cash provided by used in investing activities (5-year summary)
Financing cash flow−¥94m2020-06-01 → 2021-05-31dStandaloneNet cash provided by used in financing activities (5-year summary)
Financing cash flow−¥99m2019-06-01 → 2020-05-31dStandaloneNet cash provided by used in financing activities (5-year summary)
EPS (basic)¥-438.42023-06-01 → 2024-05-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-357.082022-06-01 → 2023-05-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥101.912021-06-01 → 2022-05-31dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥110.752020-06-01 → 2021-05-31dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥25.122019-06-01 → 2020-05-31dStandaloneBasic earnings loss per share (5-year summary)
EPS (diluted)¥97.452021-06-01 → 2022-05-31dStandaloneDiluted earnings per share (5-year summary)
Net assets per share¥280.35at 2024-05-31StandaloneNet assets per share (5-year summary)
Net assets per share¥589.16at 2023-05-31StandaloneNet assets per share (5-year summary)
Net assets per share¥918.35at 2022-05-31dStandaloneNet assets per share (5-year summary)
Net assets per share¥329.99at 2021-05-31dStandaloneNet assets per share (5-year summary)
Net assets per share¥219.25at 2020-05-31dStandaloneNet assets per share (5-year summary)
Equity ratio17.6%at 2024-05-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio47.4%at 2023-05-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio79.0%at 2022-05-31dStandaloneEquity to asset ratio (5-year summary)
Equity ratio48.8%at 2021-05-31dStandaloneEquity to asset ratio (5-year summary)
Equity ratio41.5%at 2020-05-31dStandaloneEquity to asset ratio (5-year summary)
ROE16.5%2021-06-01 → 2022-05-31dStandaloneRate of return on equity (5-year summary)
ROE40.3%2020-06-01 → 2021-05-31dStandaloneRate of return on equity (5-year summary)
ROE12.2%2019-06-01 → 2020-05-31dStandaloneRate of return on equity (5-year summary)
Shares issued5,137,046at 2024-05-31StandaloneTotal number of issued shares (5-year summary)
Shares issued4,892,098at 2023-05-31StandaloneTotal number of issued shares (5-year summary)
Shares issued4,757,616at 2022-05-31dStandaloneTotal number of issued shares (5-year summary)
Shares issued1,918,500at 2021-05-31dStandaloneTotal number of issued shares (5-year summary)
Shares issued1,918,500at 2020-05-31dStandaloneTotal number of issued shares (5-year summary)
Employees63at 2024-05-31StandaloneNumber of employees
Employees49at 2023-05-31StandaloneNumber of employees
Employees54at 2022-05-31dStandaloneNumber of employees
Employees46at 2021-05-31dStandaloneNumber of employees
Employees47at 2020-05-31dStandaloneNumber 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 · 74
SegmentItemPeriodValue
Reconciling Itemsreconcilingcapex2023-06-01 → 2024-05-31¥5m
Reconciling Itemsreconcilingdepreciation2023-06-01 → 2024-05-31¥2m
Reconciling Itemsreconcilingrevenue2023-06-01 → 2024-05-31−¥243m
Reconciling Itemsreconcilingrevenue intersegment2023-06-01 → 2024-05-31−¥243m
Reconciling Itemsreconcilingsegment assetsat 2024-05-31¥1.2bn
Reconciling Itemsreconcilingsegment profit2023-06-01 → 2024-05-31−¥588m
Healthcare Marketing Businessreportable segmentcapex2023-06-01 → 2024-05-31¥418m
Healthcare Marketing Businessreportable segmentdepreciation2023-06-01 → 2024-05-31¥10m
Healthcare Marketing Businessreportable segmentemployeesat 2024-05-3198 pure
Healthcare Marketing Businessreportable segmentrevenue2023-06-01 → 2024-05-31¥6.6bn
Healthcare Marketing Businessreportable segmentrevenue external2023-06-01 → 2024-05-31¥6.3bn
Healthcare Marketing Businessreportable segmentrevenue intersegment2023-06-01 → 2024-05-31¥232m
Healthcare Marketing Businessreportable segmentsegment assetsat 2024-05-31¥2.2bn
Healthcare Marketing Businessreportable segmentsegment profit2023-06-01 → 2024-05-31¥129m
Healthcare Sales Businessreportable segmentcapex2023-06-01 → 2024-05-31¥1.5bn
Healthcare Sales Businessreportable segmentdepreciation2023-06-01 → 2024-05-31¥3m
Healthcare Sales Businessreportable segmentemployeesat 2024-05-3176 pure
Healthcare Sales Businessreportable segmentrevenue2023-06-01 → 2024-05-31¥4.5bn
Healthcare Sales Businessreportable segmentrevenue external2023-06-01 → 2024-05-31¥4.5bn
Healthcare Sales Businessreportable segmentrevenue intersegment2023-06-01 → 2024-05-31¥993,000
Healthcare Sales Businessreportable segmentsegment assetsat 2024-05-31¥5.3bn
Healthcare Sales Businessreportable segmentsegment profit2023-06-01 → 2024-05-31¥163m
Medical Care Sales Businessreportable segmentcapex2023-06-01 → 2024-05-31¥85m
Medical Care Sales Businessreportable segmentdepreciation2023-06-01 → 2024-05-31¥32m
Medical Care Sales Businessreportable segmentemployeesat 2024-05-31125 pure
Medical Care Sales Businessreportable segmentrevenue2023-06-01 → 2024-05-31¥6.8bn
Medical Care Sales Businessreportable segmentrevenue external2023-06-01 → 2024-05-31¥6.8bn
Medical Care Sales Businessreportable segmentrevenue intersegment2023-06-01 → 2024-05-31¥9m
Medical Care Sales Businessreportable segmentsegment assetsat 2024-05-31¥1.9bn
Medical Care Sales Businessreportable segmentsegment profit2023-06-01 → 2024-05-31−¥258m
—segment totalemployeesat 2024-05-31315 pure
Total Of Reportable Segments And Otherssegment totalcapex2023-06-01 → 2024-05-31¥2.0bn
Total Of Reportable Segments And Otherssegment totaldepreciation2023-06-01 → 2024-05-31¥45m
Total Of Reportable Segments And Otherssegment totalrevenue2023-06-01 → 2024-05-31¥18.0bn
Total Of Reportable Segments And Otherssegment totalrevenue external2023-06-01 → 2024-05-31¥17.7bn
Total Of Reportable Segments And Otherssegment totalrevenue intersegment2023-06-01 → 2024-05-31¥243m
Total Of Reportable Segments And Otherssegment totalsegment assetsat 2024-05-31¥9.5bn
Total Of Reportable Segments And Otherssegment totalsegment profit2023-06-01 → 2024-05-31¥35m
Reconciling Itemsreconcilingcapex2022-06-01 → 2023-05-31¥2m
Reconciling Itemsreconcilingdepreciation2022-06-01 → 2023-05-31¥765,000
Reconciling Itemsreconcilingrevenue2022-06-01 → 2023-05-31−¥186m
Reconciling Itemsreconcilingrevenue intersegment2022-06-01 → 2023-05-31−¥186m
Reconciling Itemsreconcilingsegment assetsat 2023-05-31¥1.3bn
Reconciling Itemsreconcilingsegment profit2022-06-01 → 2023-05-31−¥729m
Healthcare Marketing Businessreportable segmentcapex2022-06-01 → 2023-05-31¥4m
Healthcare Marketing Businessreportable segmentdepreciation2022-06-01 → 2023-05-31¥5m
Healthcare Marketing Businessreportable segmentrevenue2022-06-01 → 2023-05-31¥5.2bn
Healthcare Marketing Businessreportable segmentrevenue external2022-06-01 → 2023-05-31¥5.1bn
Healthcare Marketing Businessreportable segmentrevenue intersegment2022-06-01 → 2023-05-31¥185m
Healthcare Marketing Businessreportable segmentsegment assetsat 2023-05-31¥1.1bn
Healthcare Marketing Businessreportable segmentsegment profit2022-06-01 → 2023-05-31¥39m
Healthcare Sales Businessreportable segmentcapex2022-06-01 → 2023-05-31¥1.1bn
Healthcare Sales Businessreportable segmentdepreciation2022-06-01 → 2023-05-31¥4m
Healthcare Sales Businessreportable segmentrevenue2022-06-01 → 2023-05-31¥4.1bn
Healthcare Sales Businessreportable segmentrevenue external2022-06-01 → 2023-05-31¥4.1bn
Healthcare Sales Businessreportable segmentsegment assetsat 2023-05-31¥2.4bn
Healthcare Sales Businessreportable segmentsegment profit2022-06-01 → 2023-05-31−¥28m
Medical Care Sales Businessreportable segmentcapex2022-06-01 → 2023-05-31¥288m
Medical Care Sales Businessreportable segmentdepreciation2022-06-01 → 2023-05-31¥14m
Medical Care Sales Businessreportable segmentrevenue2022-06-01 → 2023-05-31¥7.7bn
Medical Care Sales Businessreportable segmentrevenue external2022-06-01 → 2023-05-31¥7.7bn
Medical Care Sales Businessreportable segmentrevenue intersegment2022-06-01 → 2023-05-31¥564,000
Medical Care Sales Businessreportable segmentsegment assetsat 2023-05-31¥2.4bn
Medical Care Sales Businessreportable segmentsegment profit2022-06-01 → 2023-05-31−¥1.1bn
Total Of Reportable Segments And Otherssegment totalcapex2022-06-01 → 2023-05-31¥1.4bn
Total Of Reportable Segments And Otherssegment totaldepreciation2022-06-01 → 2023-05-31¥23m
Total Of Reportable Segments And Otherssegment totalrevenue2022-06-01 → 2023-05-31¥17.0bn
Total Of Reportable Segments And Otherssegment totalrevenue external2022-06-01 → 2023-05-31¥16.8bn
Total Of Reportable Segments And Otherssegment totalrevenue intersegment2022-06-01 → 2023-05-31¥186m
Total Of Reportable Segments And Otherssegment totalsegment assetsat 2023-05-31¥5.9bn
Total Of Reportable Segments And Otherssegment totalsegment profit2022-06-01 → 2023-05-31−¥1.1bn
Healthcare Marketing Businessreportable segmentemployeesat 2024-05-3112 pure
Healthcare Sales Businessreportable segmentemployeesat 2024-05-3122 pure
Medical Care Sales Businessreportable segmentemployeesat 2024-05-3115 pure

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

All source rows · 1,590
ItemContextValueUnit
Provision for loss on litigation noePrior1YearDuration3593000JPY
Provision for loss on litigation noeCurrentYearDuration-JPY
Other noePrior1YearDuration6642000JPY
Other noeCurrentYearDuration5082000JPY
Non operating expensesPrior1YearDuration31658000JPY
Non operating expensesCurrentYearDuration102391000JPY
Ordinary incomePrior1YearDuration-1841199000JPY
Ordinary incomeCurrentYearDuration-642540000JPY
Gain on negative goodwill eiPrior1YearDuration-JPY
Gain on negative goodwill eiCurrentYearDuration259000JPY
Gain on reversal of subscription rights to shares eiPrior1YearDuration-JPY
Gain on reversal of subscription rights to shares eiCurrentYearDuration558000JPY
Other eiPrior1YearDuration-JPY
Other eiCurrentYearDuration70000JPY
Extraordinary incomePrior1YearDuration-JPY
Extraordinary incomeCurrentYearDuration888000JPY
Impairment loss elPrior1YearDuration-JPY
Impairment loss elCurrentYearDuration829233000JPY
Loss on retirement of noncurrent assets elPrior1YearDuration5657000JPY
Loss on retirement of noncurrent assets elCurrentYearDuration7094000JPY
Provision for expense related to retrospective adjustment elPrior1YearDuration-JPY
Provision for expense related to retrospective adjustment elCurrentYearDuration140000000JPY
Penalty cost elPrior1YearDuration-JPY
Penalty cost elCurrentYearDuration42850000JPY
Extraordinary lossPrior1YearDuration5657000JPY
Extraordinary lossCurrentYearDuration1019179000JPY
Income before income taxesPrior1YearDuration-1846856000JPY
Income before income taxesCurrentYearDuration-1660831000JPY
Income taxes currentPrior1YearDuration100577000JPY
Income taxes currentCurrentYearDuration287538000JPY
Income taxes deferredPrior1YearDuration-80010000JPY
Income taxes deferredCurrentYearDuration82002000JPY
Income taxesPrior1YearDuration20567000JPY
Income taxesCurrentYearDuration369540000JPY
Profit lossPrior1YearDuration-1867423000JPY
Profit lossCurrentYearDuration-2030372000JPY
Profit loss attributable to non controlling interestsPrior1YearDuration32495000JPY
Profit loss attributable to non controlling interestsCurrentYearDuration56054000JPY
Profit loss attributable to owners of parentPrior1YearDuration-1899919000JPY
Profit loss attributable to owners of parentCurrentYearDuration-2086426000JPY
Profit lossPrior1YearDuration-1867423000JPY
Profit lossCurrentYearDuration-2030372000JPY
Comprehensive incomePrior1YearDuration-1867423000JPY
Comprehensive incomeCurrentYearDuration-2030372000JPY
Comprehensive income attributable to owners of the parentPrior1YearDuration-1899919000JPY
Comprehensive income attributable to owners of the parentCurrentYearDuration-2086426000JPY
Comprehensive income attributable to non controlling interestsPrior1YearDuration32495000JPY
Comprehensive income attributable to non controlling interestsCurrentYearDuration56054000JPY
Net assetsPrior2YearInstant_CapitalStockMember1486978000JPY
Net assetsPrior2YearInstant_CapitalSurplusMember1469978000JPY

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 2023-05-31pass rounding
balance sheet identityconsolidated 2024-05-31pass rounding
balance sheet identitynon_consolidated 2023-05-31pass rounding
balance sheet identitynon_consolidated 2024-05-31pass
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2022-05-31pass
statement vs summary · net assetsconsolidated 2023-05-31pass
statement vs summary · net assetsconsolidated 2024-05-31pass
statement vs summary · net assetsnon_consolidated 2022-05-31pass
statement vs summary · net assetsnon_consolidated 2023-05-31pass
statement vs summary · net assetsnon_consolidated 2024-05-31pass
statement vs summary · net income attributable to parentconsolidated 2022-06-01/2023-05-31pass
statement vs summary · net income attributable to parentconsolidated 2023-06-01/2024-05-31pass
statement vs summary · operating cash flowconsolidated 2022-06-01/2023-05-31pass
statement vs summary · operating cash flowconsolidated 2023-06-01/2024-05-31pass
statement vs summary · revenueconsolidated 2022-06-01/2023-05-31pass
statement vs summary · revenueconsolidated 2023-06-01/2024-05-31pass
statement vs summary · revenuenon_consolidated 2022-06-01/2023-05-31pass
statement vs summary · revenuenon_consolidated 2023-06-01/2024-05-31pass
statement vs summary · total assetsconsolidated 2023-05-31pass
statement vs summary · total assetsconsolidated 2024-05-31pass
statement vs summary · total assetsnon_consolidated 2023-05-31pass
statement vs summary · total assetsnon_consolidated 2024-05-31pass