Annual report

Period2024-09-01 → 2025-08-31
Filed2025-12-01
StandardJapan GAAP
ConsolidatedYes
Data checks17 of 17 passed
Key figures · 124
MetricValuePeriodScopeSource row
Revenue¥1.8bn2024-09-01 → 2025-08-31Cons.Net sales
Revenue¥4.2bn2022-09-01 → 2023-08-31vCons.Net sales (5-year summary)
Revenue¥5.1bn2021-09-01 → 2022-08-31vCons.Net sales (5-year summary)
Revenue¥5.1bn2020-09-01 → 2021-08-31dCons.Net sales (5-year summary)
Operating income−¥1.5bn2024-09-01 → 2025-08-31Cons.Operating income
Ordinary income−¥317m2024-09-01 → 2025-08-31Cons.Ordinary income
Ordinary income−¥802m2022-09-01 → 2023-08-31vCons.Ordinary income loss (5-year summary)
Ordinary income−¥448m2021-09-01 → 2022-08-31vCons.Ordinary income loss (5-year summary)
Ordinary income−¥634m2020-09-01 → 2021-08-31dCons.Ordinary income loss (5-year summary)
Profit before tax−¥2.6bn2024-09-01 → 2025-08-31Cons.Income before income taxes
Net income (owners)−¥2.7bn2024-09-01 → 2025-08-31Cons.Profit loss attributable to owners of parent
Net income (owners)−¥1.2bn2022-09-01 → 2023-08-31vCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)−¥526m2021-09-01 → 2022-08-31vCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)−¥791m2020-09-01 → 2021-08-31dCons.Profit loss attributable to owners of parent (5-year summary)
Net income−¥2.7bn2024-09-01 → 2025-08-31Cons.Profit loss
Total assets¥18.3bnat 2025-08-31Cons.Assets
Total assets¥1.7bnat 2023-08-31vCons.Total assets (5-year summary)
Total assets¥2.6bnat 2022-08-31vCons.Total assets (5-year summary)
Total assets¥2.4bnat 2021-08-31dCons.Total assets (5-year summary)
Total liabilities¥5.7bnat 2025-08-31Cons.Liabilities
Net assets / equity¥12.6bnat 2025-08-31Cons.Net assets
Net assets / equity−¥2.1bnat 2024-08-31Cons.Net assets
Net assets / equity−¥894mat 2023-08-31vCons.Net assets (5-year summary)
Net assets / equity¥103mat 2022-08-31vCons.Net assets (5-year summary)
Net assets / equity¥573mat 2021-08-31dCons.Net assets (5-year summary)
Cash and deposits¥748mat 2025-08-31Cons.Cash and deposits
Cash & equivalents¥748mat 2025-08-31Cons.Cash and cash equivalents
Cash & equivalents¥171mat 2024-08-31Cons.Cash and cash equivalents
Cash & equivalents¥438mat 2023-08-31vCons.Cash and cash equivalents (5-year summary)
Cash & equivalents¥920mat 2022-08-31vCons.Cash and cash equivalents (5-year summary)
Cash & equivalents¥667mat 2021-08-31dCons.Cash and cash equivalents (5-year summary)
Operating cash flow−¥1.9bn2024-09-01 → 2025-08-31Cons.Net cash provided by used in operating activities
Operating cash flow−¥598m2022-09-01 → 2023-08-31vCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow−¥580m2021-09-01 → 2022-08-31vCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow−¥397m2020-09-01 → 2021-08-31dCons.Net cash provided by used in operating activities (5-year summary)
Investing cash flow−¥10.7bn2024-09-01 → 2025-08-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥55m2022-09-01 → 2023-08-31vCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥44m2021-09-01 → 2022-08-31vCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥230m2020-09-01 → 2021-08-31dCons.Net cash provided by used in investing activities (5-year summary)
Financing cash flow¥13.2bn2024-09-01 → 2025-08-31Cons.Net cash provided by used in financing activities
Financing cash flow¥171m2022-09-01 → 2023-08-31vCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow¥877m2021-09-01 → 2022-08-31vCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow¥435m2020-09-01 → 2021-08-31dCons.Net cash provided by used in financing activities (5-year summary)
EPS (basic)¥-153.952024-09-01 → 2025-08-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥-230.842022-09-01 → 2023-08-31vCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥-114.742021-09-01 → 2022-08-31vCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥-175.572020-09-01 → 2021-08-31dCons.Basic earnings loss per share (5-year summary)
Net assets per share¥336.04at 2025-08-31Cons.Net assets per share (5-year summary)
Net assets per share¥-174.95at 2023-08-31vCons.Net assets per share (5-year summary)
Net assets per share¥21.58at 2022-08-31vCons.Net assets per share (5-year summary)
Net assets per share¥126.77at 2021-08-31dCons.Net assets per share (5-year summary)
Equity ratio68.9%at 2025-08-31Cons.Equity to asset ratio (5-year summary)
Equity ratio-54.0%at 2023-08-31vCons.Equity to asset ratio (5-year summary)
Equity ratio3.9%at 2022-08-31vCons.Equity to asset ratio (5-year summary)
Equity ratio23.7%at 2021-08-31dCons.Equity to asset ratio (5-year summary)
ROE-21.1%2024-09-01 → 2025-08-31Cons.Rate of return on equity (5-year summary)
ROE-156.3%2021-09-01 → 2022-08-31vCons.Rate of return on equity (5-year summary)
ROE-81.8%2020-09-01 → 2021-08-31dCons.Rate of return on equity (5-year summary)
Employees250at 2025-08-31Cons.Number of employees
Employees140at 2023-08-31vCons.Number of employees
Employees152at 2022-08-31vCons.Number of employees
Employees205at 2021-08-31dCons.Number of employees
Revenue¥882m2024-09-01 → 2025-08-31StandaloneNet sales
Revenue¥2.7bn2023-09-01 → 2024-08-31StandaloneNet sales
Revenue¥4.2bn2022-09-01 → 2023-08-31vStandaloneNet sales (5-year summary)
Revenue¥5.1bn2021-09-01 → 2022-08-31vStandaloneNet sales (5-year summary)
Revenue¥5.1bn2020-09-01 → 2021-08-31dStandaloneNet sales (5-year summary)
Operating income−¥774m2024-09-01 → 2025-08-31StandaloneOperating income
Operating income−¥996m2023-09-01 → 2024-08-31StandaloneOperating income
Ordinary income−¥5.9bn2024-09-01 → 2025-08-31StandaloneOrdinary income
Ordinary income−¥1.1bn2023-09-01 → 2024-08-31StandaloneOrdinary income
Ordinary income−¥789m2022-09-01 → 2023-08-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income−¥444m2021-09-01 → 2022-08-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income−¥636m2020-09-01 → 2021-08-31dStandaloneOrdinary income loss (5-year summary)
Profit before tax−¥2.3bn2024-09-01 → 2025-08-31StandaloneIncome before income taxes
Profit before tax−¥1.2bn2023-09-01 → 2024-08-31StandaloneIncome before income taxes
Net income−¥2.4bn2024-09-01 → 2025-08-31StandaloneProfit loss
Net income−¥1.2bn2023-09-01 → 2024-08-31StandaloneProfit loss
Net income−¥1.2bn2022-09-01 → 2023-08-31vStandaloneNet income loss (5-year summary)
Net income−¥522m2021-09-01 → 2022-08-31vStandaloneNet income loss (5-year summary)
Net income−¥811m2020-09-01 → 2021-08-31dStandaloneNet income loss (5-year summary)
Total assets¥18.2bnat 2025-08-31StandaloneAssets
Total assets¥823mat 2024-08-31StandaloneAssets
Total assets¥1.7bnat 2023-08-31vStandaloneTotal assets (5-year summary)
Total assets¥2.6bnat 2022-08-31vStandaloneTotal assets (5-year summary)
Total assets¥2.4bnat 2021-08-31dStandaloneTotal assets (5-year summary)
Total liabilities¥5.3bnat 2025-08-31StandaloneLiabilities
Total liabilities¥2.9bnat 2024-08-31StandaloneLiabilities
Net assets / equity¥12.9bnat 2025-08-31StandaloneNet assets
Net assets / equity−¥2.1bnat 2024-08-31StandaloneNet assets
Net assets / equity−¥885mat 2023-08-31vStandaloneNet assets
Net assets / equity¥107mat 2022-08-31vStandaloneNet assets (5-year summary)
Net assets / equity¥573mat 2021-08-31dStandaloneNet assets (5-year summary)
Cash and deposits¥304mat 2025-08-31StandaloneCash and deposits
Cash and deposits¥171mat 2024-08-31StandaloneCash and deposits
Cash & equivalents¥171mat 2024-08-31StandaloneCash and cash equivalents (5-year summary)
Operating cash flow−¥748m2023-09-01 → 2024-08-31StandaloneNet cash provided by used in operating activities (5-year summary)
Investing cash flow−¥29m2023-09-01 → 2024-08-31StandaloneNet cash provided by used in investing activities (5-year summary)
Financing cash flow¥523m2023-09-01 → 2024-08-31StandaloneNet cash provided by used in financing activities (5-year summary)
EPS (basic)¥-137.152024-09-01 → 2025-08-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-231.542023-09-01 → 2024-08-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-229.922022-09-01 → 2023-08-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-113.862021-09-01 → 2022-08-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-179.832020-09-01 → 2021-08-31dStandaloneBasic earnings loss per share (5-year summary)
Net assets per share¥343.77at 2025-08-31StandaloneNet assets per share (5-year summary)
Net assets per share¥-404.97at 2024-08-31StandaloneNet assets per share (5-year summary)
Net assets per share¥-173.25at 2023-08-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥22.45at 2022-08-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥126.77at 2021-08-31dStandaloneNet assets per share (5-year summary)
Equity ratio70.8%at 2025-08-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio-252.4%at 2024-08-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio-53.2%at 2023-08-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio4.0%at 2022-08-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio23.7%at 2021-08-31dStandaloneEquity to asset ratio (5-year summary)
Shares issued37,893,500at 2025-08-31StandaloneTotal number of issued shares (5-year summary)
Shares issued5,474,800at 2024-08-31StandaloneTotal number of issued shares (5-year summary)
Shares issued5,474,800at 2023-08-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued4,974,800at 2022-08-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued4,854,800at 2021-08-31dStandaloneTotal number of issued shares (5-year summary)
Employees7at 2025-08-31StandaloneNumber of employees
Employees105at 2024-08-31StandaloneNumber of employees
Employees140at 2023-08-31vStandaloneNumber of employees
Employees152at 2022-08-31vStandaloneNumber of employees
Employees204at 2021-08-31dStandaloneNumber 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 · 37
SegmentItemPeriodValue
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue2024-09-01 → 2025-08-31¥5m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue external2024-09-01 → 2025-08-31¥5m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentssegment profit2024-09-01 → 2025-08-31¥227,000
Reconciling Itemsreconcilingcapex2024-09-01 → 2025-08-31¥3m
Reconciling Itemsreconcilingdepreciation2024-09-01 → 2025-08-31¥50,000
Reconciling Itemsreconcilingsegment assetsat 2025-08-31¥568m
Reconciling Itemsreconcilingsegment profit2024-09-01 → 2025-08-31−¥719m
Aesthetic And Relaxation Salon Businessreportable segmentcapex2024-09-01 → 2025-08-31¥3.5bn
Aesthetic And Relaxation Salon Businessreportable segmentdepreciation2024-09-01 → 2025-08-31¥266,000
Aesthetic And Relaxation Salon Businessreportable segmentemployeesat 2025-08-31152 pure
Aesthetic And Relaxation Salon Businessreportable segmentrevenue2024-09-01 → 2025-08-31¥480m
Aesthetic And Relaxation Salon Businessreportable segmentrevenue external2024-09-01 → 2025-08-31¥480m
Aesthetic And Relaxation Salon Businessreportable segmentsegment assetsat 2025-08-31¥761m
Aesthetic And Relaxation Salon Businessreportable segmentsegment profit2024-09-01 → 2025-08-31−¥263m
Internet Salesreportable segmentemployeesat 2025-08-3111 pure
Internet Salesreportable segmentrevenue2024-09-01 → 2025-08-31¥184m
Internet Salesreportable segmentrevenue external2024-09-01 → 2025-08-31¥184m
Internet Salesreportable segmentsegment assetsat 2025-08-31¥99m
Internet Salesreportable segmentsegment profit2024-09-01 → 2025-08-31−¥81m
Investment Related Businessreportable segmentemployeesat 2025-08-311 pure
Investment Related Businessreportable segmentrevenue2024-09-01 → 2025-08-31¥609,000
Investment Related Businessreportable segmentrevenue external2024-09-01 → 2025-08-31¥609,000
Investment Related Businessreportable segmentsegment assetsat 2025-08-31¥16.4bn
Investment Related Businessreportable segmentsegment profit2024-09-01 → 2025-08-31−¥10m
Retail And Wholesale Sales Licensing Businessreportable segmentcapex2024-09-01 → 2025-08-31¥150m
Retail And Wholesale Sales Licensing Businessreportable segmentdepreciation2024-09-01 → 2025-08-31¥500,000
Retail And Wholesale Sales Licensing Businessreportable segmentemployeesat 2025-08-3153 pure
Retail And Wholesale Sales Licensing Businessreportable segmentrevenue2024-09-01 → 2025-08-31¥1.1bn
Retail And Wholesale Sales Licensing Businessreportable segmentrevenue external2024-09-01 → 2025-08-31¥1.1bn
Retail And Wholesale Sales Licensing Businessreportable segmentsegment assetsat 2025-08-31¥450m
Retail And Wholesale Sales Licensing Businessreportable segmentsegment profit2024-09-01 → 2025-08-31−¥384m
—segment totalcapex2024-09-01 → 2025-08-31¥3.7bn
—segment totaldepreciation2024-09-01 → 2025-08-31¥766,000
—segment totalrevenue2024-09-01 → 2025-08-31¥1.8bn
—segment totalrevenue external2024-09-01 → 2025-08-31¥1.8bn
—segment totalsegment assetsat 2025-08-31¥17.8bn
—segment totalsegment profit2024-09-01 → 2025-08-31−¥738m

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

All source rows · 1,154
ItemContextValueUnit
Net assets per share (5-year summary)Prior1YearInstant_NonConsolidatedMember-404.97
Net assets per share (5-year summary)CurrentYearInstant_NonConsolidatedMember343.77
Dividend paid per share (5-year summary)Prior4YearDuration_NonConsolidatedMember-
Dividend paid per share (5-year summary)Prior3YearDuration_NonConsolidatedMember-
Dividend paid per share (5-year summary)Prior2YearDuration_NonConsolidatedMember-
Dividend paid per share (5-year summary)Prior1YearDuration_NonConsolidatedMember-
Dividend paid per share (5-year summary)CurrentYearDuration_NonConsolidatedMember-
Interim dividend paid per share (5-year summary)Prior4YearDuration_NonConsolidatedMember-
Interim dividend paid per share (5-year summary)Prior3YearDuration_NonConsolidatedMember-
Interim dividend paid per share (5-year summary)Prior2YearDuration_NonConsolidatedMember-
Interim dividend paid per share (5-year summary)Prior1YearDuration_NonConsolidatedMember-
Interim dividend paid per share (5-year summary)CurrentYearDuration_NonConsolidatedMember-
Basic earnings loss per share (5-year summary)Prior4YearDuration_NonConsolidatedMember-179.83
Basic earnings loss per share (5-year summary)Prior3YearDuration_NonConsolidatedMember-113.86
Basic earnings loss per share (5-year summary)Prior2YearDuration_NonConsolidatedMember-229.92
Basic earnings loss per share (5-year summary)Prior1YearDuration_NonConsolidatedMember-231.54
Basic earnings loss per share (5-year summary)CurrentYearDuration_NonConsolidatedMember-137.15
Diluted earnings per share (5-year summary)Prior4YearDuration_NonConsolidatedMember-
Diluted earnings per share (5-year summary)Prior3YearDuration_NonConsolidatedMember-
Diluted earnings per share (5-year summary)Prior2YearDuration_NonConsolidatedMember-
Diluted earnings per share (5-year summary)Prior1YearDuration_NonConsolidatedMember-
Diluted earnings per share (5-year summary)CurrentYearDuration_NonConsolidatedMember-
Equity to asset ratio (5-year summary)Prior4YearInstant_NonConsolidatedMember0.237
Equity to asset ratio (5-year summary)Prior3YearInstant_NonConsolidatedMember0.040
Equity to asset ratio (5-year summary)Prior2YearInstant_NonConsolidatedMember-0.532
Equity to asset ratio (5-year summary)Prior1YearInstant_NonConsolidatedMember-2.524
Equity to asset ratio (5-year summary)CurrentYearInstant_NonConsolidatedMember0.708
Rate of return on equity (5-year summary)Prior4YearDuration_NonConsolidatedMember-
Rate of return on equity (5-year summary)Prior3YearDuration_NonConsolidatedMember-
Rate of return on equity (5-year summary)Prior2YearDuration_NonConsolidatedMember-
Rate of return on equity (5-year summary)Prior1YearDuration_NonConsolidatedMember-
Rate of return on equity (5-year summary)CurrentYearDuration_NonConsolidatedMember-
Price earnings ratio (5-year summary)Prior4YearDuration_NonConsolidatedMember-
Price earnings ratio (5-year summary)Prior3YearDuration_NonConsolidatedMember-
Price earnings ratio (5-year summary)Prior2YearDuration_NonConsolidatedMember-
Price earnings ratio (5-year summary)Prior1YearDuration_NonConsolidatedMember-
Price earnings ratio (5-year summary)CurrentYearDuration_NonConsolidatedMember-
Payout ratio (5-year summary)Prior4YearDuration_NonConsolidatedMember-
Payout ratio (5-year summary)Prior3YearDuration_NonConsolidatedMember-
Payout ratio (5-year summary)Prior2YearDuration_NonConsolidatedMember-
Payout ratio (5-year summary)Prior1YearDuration_NonConsolidatedMember-
Payout ratio (5-year summary)CurrentYearDuration_NonConsolidatedMember-
Net cash provided by used in operating activities (5-year summary)Prior4YearDuration_NonConsolidatedMember-JPY
Net cash provided by used in operating activities (5-year summary)Prior3YearDuration_NonConsolidatedMember-JPY
Net cash provided by used in operating activities (5-year summary)Prior2YearDuration_NonConsolidatedMember-JPY
Net cash provided by used in operating activities (5-year summary)Prior1YearDuration_NonConsolidatedMember-747815000JPY
Net cash provided by used in operating activities (5-year summary)CurrentYearDuration_NonConsolidatedMember-JPY
Net cash provided by used in investing activities (5-year summary)Prior4YearDuration_NonConsolidatedMember-JPY
Net cash provided by used in investing activities (5-year summary)Prior3YearDuration_NonConsolidatedMember-JPY
Net cash provided by used in investing activities (5-year summary)Prior2YearDuration_NonConsolidatedMember-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 · 17 of 17 passed
balance sheet identityconsolidated 2025-08-31pass rounding
balance sheet identitynon_consolidated 2024-08-31pass
balance sheet identitynon_consolidated 2025-08-31pass rounding
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2025-08-31pass
statement vs summary · net assetsnon_consolidated 2023-08-31pass
statement vs summary · net assetsnon_consolidated 2024-08-31pass
statement vs summary · net assetsnon_consolidated 2025-08-31pass
statement vs summary · net income attributable to parentconsolidated 2024-09-01/2025-08-31pass
statement vs summary · operating cash flowconsolidated 2024-09-01/2025-08-31pass
statement vs summary · revenueconsolidated 2024-09-01/2025-08-31pass
statement vs summary · revenuenon_consolidated 2023-09-01/2024-08-31pass
statement vs summary · revenuenon_consolidated 2024-09-01/2025-08-31pass
statement vs summary · total assetsconsolidated 2025-08-31pass
statement vs summary · total assetsnon_consolidated 2024-08-31pass
statement vs summary · total assetsnon_consolidated 2025-08-31pass