Annual report

Period2023-03-01 → 2024-02-29

Filed2024-05-30

StandardJapan GAAP

ConsolidatedNo

Data checks13 of 13 passed

Key figures · 85

Metric	Value	Period	Scope	Source row
Revenue	¥9.8bn	2023-03-01 → 2024-02-29	Standalone	Net sales
Revenue	¥7.6bn	2022-03-01 → 2023-02-28	Standalone	Net sales
Revenue	¥2.4bn	2021-03-01 → 2022-02-28^d	Standalone	Net sales (5-year summary)
Revenue	¥3.8bn	2020-03-01 → 2021-02-28^d	Standalone	Net sales (5-year summary)
Revenue	¥12.1bn	2019-03-01 → 2020-02-29^d	Standalone	Net sales (5-year summary)
Operating income	¥277m	2023-03-01 → 2024-02-29	Standalone	Operating income
Operating income	−¥542m	2022-03-01 → 2023-02-28	Standalone	Operating income
Ordinary income	¥255m	2023-03-01 → 2024-02-29	Standalone	Ordinary income
Ordinary income	−¥562m	2022-03-01 → 2023-02-28	Standalone	Ordinary income
Ordinary income	−¥1.2bn	2021-03-01 → 2022-02-28^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥1.6bn	2020-03-01 → 2021-02-28^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥719m	2019-03-01 → 2020-02-29^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥181m	2023-03-01 → 2024-02-29	Standalone	Income before income taxes
Profit before tax	−¥349m	2022-03-01 → 2023-02-28	Standalone	Income before income taxes
Net income	¥271m	2023-03-01 → 2024-02-29	Standalone	Profit loss
Net income	−¥284m	2022-03-01 → 2023-02-28	Standalone	Profit loss
Net income	¥143m	2021-03-01 → 2022-02-28^d	Standalone	Net income loss (5-year summary)
Net income	−¥2.8bn	2020-03-01 → 2021-02-28^d	Standalone	Net income loss (5-year summary)
Net income	¥471m	2019-03-01 → 2020-02-29^d	Standalone	Net income loss (5-year summary)
Total assets	¥6.9bn	at 2024-02-29	Standalone	Assets
Total assets	¥7.4bn	at 2023-02-28	Standalone	Assets
Total assets	¥7.7bn	at 2022-02-28^d	Standalone	Total assets (5-year summary)
Total assets	¥5.7bn	at 2021-02-28^d	Standalone	Total assets (5-year summary)
Total assets	¥5.9bn	at 2020-02-29^d	Standalone	Total assets (5-year summary)
Total liabilities	¥4.4bn	at 2024-02-29	Standalone	Liabilities
Total liabilities	¥5.1bn	at 2023-02-28	Standalone	Liabilities
Net assets / equity	¥2.5bn	at 2024-02-29	Standalone	Net assets
Net assets / equity	¥2.2bn	at 2023-02-28	Standalone	Net assets
Net assets / equity	¥2.6bn	at 2022-02-28^d	Standalone	Net assets
Net assets / equity	¥1.4bn	at 2021-02-28^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥4.3bn	at 2020-02-29^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥3.8bn	at 2024-02-29	Standalone	Cash and deposits
Cash and deposits	¥4.5bn	at 2023-02-28	Standalone	Cash and deposits
Cash & equivalents	¥3.8bn	at 2024-02-29	Standalone	Cash and cash equivalents
Cash & equivalents	¥4.5bn	at 2023-02-28	Standalone	Cash and cash equivalents
Cash & equivalents	¥4.4bn	at 2022-02-28^d	Standalone	Cash and cash equivalents
Cash & equivalents	¥1.5bn	at 2021-02-28^d	Standalone	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥1.6bn	at 2020-02-29^d	Standalone	Cash and cash equivalents (5-year summary)
Operating cash flow	¥562m	2023-03-01 → 2024-02-29	Standalone	Net cash provided by used in operating activities
Operating cash flow	¥642m	2022-03-01 → 2023-02-28	Standalone	Net cash provided by used in operating activities
Operating cash flow	¥315m	2021-03-01 → 2022-02-28^d	Standalone	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥1.8bn	2020-03-01 → 2021-02-28^d	Standalone	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥924m	2019-03-01 → 2020-02-29^d	Standalone	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥349m	2023-03-01 → 2024-02-29	Standalone	Net cash provided by used in investment activities
Investing cash flow	−¥101m	2022-03-01 → 2023-02-28	Standalone	Net cash provided by used in investment activities
Investing cash flow	−¥132m	2021-03-01 → 2022-02-28^d	Standalone	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥119m	2020-03-01 → 2021-02-28^d	Standalone	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥861m	2019-03-01 → 2020-02-29^d	Standalone	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	−¥982m	2023-03-01 → 2024-02-29	Standalone	Net cash provided by used in financing activities
Financing cash flow	−¥417m	2022-03-01 → 2023-02-28	Standalone	Net cash provided by used in financing activities
Financing cash flow	¥2.7bn	2021-03-01 → 2022-02-28^d	Standalone	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥1.9bn	2020-03-01 → 2021-02-28^d	Standalone	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥530m	2019-03-01 → 2020-02-29^d	Standalone	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥21.52	2023-03-01 → 2024-02-29	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-22.56	2022-03-01 → 2023-02-28	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥11.62	2021-03-01 → 2022-02-28^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-249.84	2020-03-01 → 2021-02-28^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥41.94	2019-03-01 → 2020-02-29^d	Standalone	Basic earnings loss per share (5-year summary)
Dividend per share	¥6	2023-03-01 → 2024-02-29	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥7	2019-03-01 → 2020-02-29^d	Standalone	Dividend paid per share (5-year summary)
Net assets per share	¥200.09	at 2024-02-29	Standalone	Net assets per share (5-year summary)
Net assets per share	¥178.58	at 2023-02-28	Standalone	Net assets per share (5-year summary)
Net assets per share	¥204.62	at 2022-02-28^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥129.88	at 2021-02-28^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥386.72	at 2020-02-29^d	Standalone	Net assets per share (5-year summary)
Equity ratio	36.3%	at 2024-02-29	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	30.4%	at 2023-02-28	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	33.6%	at 2022-02-28^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	25.1%	at 2021-02-28^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	71.7%	at 2020-02-29^d	Standalone	Equity to asset ratio (5-year summary)
ROE	11.4%	2023-03-01 → 2024-02-29	Standalone	Rate of return on equity (5-year summary)
ROE	-11.8%	2022-03-01 → 2023-02-28	Standalone	Rate of return on equity (5-year summary)
ROE	7.2%	2021-03-01 → 2022-02-28^d	Standalone	Rate of return on equity (5-year summary)
ROE	-96.7%	2020-03-01 → 2021-02-28^d	Standalone	Rate of return on equity (5-year summary)
ROE	11.1%	2019-03-01 → 2020-02-29^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	12,830,200	at 2024-02-29	Standalone	Total number of issued shares (5-year summary)
Shares issued	12,830,200	at 2023-02-28	Standalone	Total number of issued shares (5-year summary)
Shares issued	12,830,200	at 2022-02-28^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	11,265,300	at 2021-02-28^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	11,265,300	at 2020-02-29^d	Standalone	Total number of issued shares (5-year summary)
Employees	282	at 2024-02-29	Standalone	Number of employees
Employees	289	at 2023-02-28	Standalone	Number of employees
Employees	294	at 2022-02-28^d	Standalone	Number of employees
Employees	323	at 2021-02-28^d	Standalone	Number of employees
Employees	316	at 2020-02-29^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 · 899

Item	Context	Value	Unit
Increase decrease in accrued expenses ope cf	Prior1YearDuration_NonConsolidatedMember	35431000	JPY
Increase decrease in accrued expenses ope cf	CurrentYearDuration_NonConsolidatedMember	40535000	JPY
Increase decrease in contract liabilities ope cf	Prior1YearDuration_NonConsolidatedMember	34595000	JPY
Increase decrease in contract liabilities ope cf	CurrentYearDuration_NonConsolidatedMember	28647000	JPY
Increase decrease in provision for bonuses ope cf	Prior1YearDuration_NonConsolidatedMember	21388000	JPY
Increase decrease in provision for bonuses ope cf	CurrentYearDuration_NonConsolidatedMember	110684000	JPY
Increase decrease in long term unearned revenue ope cf	Prior1YearDuration_NonConsolidatedMember	-1382000	JPY
Increase decrease in long term unearned revenue ope cf	CurrentYearDuration_NonConsolidatedMember	35145000	JPY
Other net ope cf	Prior1YearDuration_NonConsolidatedMember	260637000	JPY
Other net ope cf	CurrentYearDuration_NonConsolidatedMember	-97795000	JPY
Subtotal ope cf	Prior1YearDuration_NonConsolidatedMember	34806000	JPY
Subtotal ope cf	CurrentYearDuration_NonConsolidatedMember	618896000	JPY
Interest income received ope cf	Prior1YearDuration_NonConsolidatedMember	49000	JPY
Interest income received ope cf	CurrentYearDuration_NonConsolidatedMember	42000	JPY
Interest expenses paid ope cf fin cf	Prior1YearDuration_NonConsolidatedMember	-32978000	JPY
Interest expenses paid ope cf fin cf	CurrentYearDuration_NonConsolidatedMember	-29011000	JPY
Proceeds from subsidies for employment adjustment ope cf	Prior1YearDuration_NonConsolidatedMember	170792000	JPY
Proceeds from subsidies for employment adjustment ope cf	CurrentYearDuration_NonConsolidatedMember	－	JPY
Proceeds from subsidy income2 ope cf	Prior1YearDuration_NonConsolidatedMember	494621000	JPY
Proceeds from subsidy income2 ope cf	CurrentYearDuration_NonConsolidatedMember	－	JPY
Income taxes paid ope cf	Prior1YearDuration_NonConsolidatedMember	-25304000	JPY
Income taxes paid ope cf	CurrentYearDuration_NonConsolidatedMember	-27981000	JPY
Net cash provided by used in operating activities	Prior1YearDuration_NonConsolidatedMember	641986000	JPY
Net cash provided by used in operating activities	CurrentYearDuration_NonConsolidatedMember	561946000	JPY
Purchase of property plant and equipment inv cf	Prior1YearDuration_NonConsolidatedMember	-29776000	JPY
Purchase of property plant and equipment inv cf	CurrentYearDuration_NonConsolidatedMember	-209272000	JPY
Purchase of intangible assets inv cf	Prior1YearDuration_NonConsolidatedMember	-3515000	JPY
Purchase of intangible assets inv cf	CurrentYearDuration_NonConsolidatedMember	-4860000	JPY
Payments for asset retirement obligations inv cf	Prior1YearDuration_NonConsolidatedMember	－	JPY
Payments for asset retirement obligations inv cf	CurrentYearDuration_NonConsolidatedMember	-10150000	JPY
Proceeds from collection of guarantee deposits inv cf	Prior1YearDuration_NonConsolidatedMember	7212000	JPY
Proceeds from collection of guarantee deposits inv cf	CurrentYearDuration_NonConsolidatedMember	9514000	JPY
Payments for guarantee deposits inv cf	Prior1YearDuration_NonConsolidatedMember	-5102000	JPY
Payments for guarantee deposits inv cf	CurrentYearDuration_NonConsolidatedMember	-34927000	JPY
Purchase of long term prepaid expenses inv cf	Prior1YearDuration_NonConsolidatedMember	-19894000	JPY
Purchase of long term prepaid expenses inv cf	CurrentYearDuration_NonConsolidatedMember	-40838000	JPY
Purchase of insurance funds inv cf	Prior1YearDuration_NonConsolidatedMember	-38500000	JPY
Purchase of insurance funds inv cf	CurrentYearDuration_NonConsolidatedMember	-38500000	JPY
Other proceeds inv cf	Prior1YearDuration_NonConsolidatedMember	4090000	JPY
Other proceeds inv cf	CurrentYearDuration_NonConsolidatedMember	62000	JPY
Other payments inv cf	Prior1YearDuration_NonConsolidatedMember	-16000000	JPY
Other payments inv cf	CurrentYearDuration_NonConsolidatedMember	-20000000	JPY
Net cash provided by used in investment activities	Prior1YearDuration_NonConsolidatedMember	-101485000	JPY
Net cash provided by used in investment activities	CurrentYearDuration_NonConsolidatedMember	-348973000	JPY
Increase in short term loans payable fin cf	Prior1YearDuration_NonConsolidatedMember	1543000000	JPY
Increase in short term loans payable fin cf	CurrentYearDuration_NonConsolidatedMember	79000000	JPY
Decrease in short term loans payable fin cf	Prior1YearDuration_NonConsolidatedMember	-1638000000	JPY
Decrease in short term loans payable fin cf	CurrentYearDuration_NonConsolidatedMember	-731320000	JPY
Repayment of long term loans payable fin cf	Prior1YearDuration_NonConsolidatedMember	-263900000	JPY
Repayment of long term loans payable fin cf	CurrentYearDuration_NonConsolidatedMember	-274200000	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 · 13 of 13 passed

balance sheet identity	non_consolidated 2023-02-28	pass rounding
balance sheet identity	non_consolidated 2024-02-29	pass rounding
dei present		pass
period resolution		pass
statement vs summary · net assets	non_consolidated 2022-02-28	pass
statement vs summary · net assets	non_consolidated 2023-02-28	pass
statement vs summary · net assets	non_consolidated 2024-02-29	pass
statement vs summary · operating cash flow	non_consolidated 2022-03-01/2023-02-28	pass
statement vs summary · operating cash flow	non_consolidated 2023-03-01/2024-02-29	pass
statement vs summary · revenue	non_consolidated 2022-03-01/2023-02-28	pass
statement vs summary · revenue	non_consolidated 2023-03-01/2024-02-29	pass
statement vs summary · total assets	non_consolidated 2023-02-28	pass
statement vs summary · total assets	non_consolidated 2024-02-29	pass