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
Non audit fees totalCurrentYearDuration-JPY
Total amount of remuneration etc remuneration etc by category of directors and other officersCurrentYearDuration_DirectorsExcludingOutsideDirectorsMember55988000JPY
Fixed remuneration remuneration by category of directors and other officersCurrentYearDuration_DirectorsExcludingOutsideDirectorsMember55988000JPY
Performance based remuneration remuneration by category of directors and other officersCurrentYearDuration_DirectorsExcludingOutsideDirectorsMember-JPY
Share option remuneration etc by category of directors and other officersCurrentYearDuration_DirectorsExcludingOutsideDirectorsMember-JPY
Retirement benefits remuneration etc by category of directors and other officersCurrentYearDuration_DirectorsExcludingOutsideDirectorsMember-JPY
Number of directors and other officers remuneration etc by category of directors and other officersCurrentYearDuration_DirectorsExcludingOutsideDirectorsMember9
Total amount of remuneration etc remuneration etc by category of directors and other officersCurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember750000JPY
Fixed remuneration remuneration by category of directors and other officersCurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember750000JPY
Performance based remuneration remuneration by category of directors and other officersCurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember-JPY
Share option remuneration etc by category of directors and other officersCurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember-JPY
Retirement benefits remuneration etc by category of directors and other officersCurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember-JPY
Number of directors and other officers remuneration etc by category of directors and other officersCurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember1
Total amount of remuneration etc remuneration etc by category of directors and other officersCurrentYearDuration_OutsideDirectorsAndOtherOfficersMember18800000JPY
Fixed remuneration remuneration by category of directors and other officersCurrentYearDuration_OutsideDirectorsAndOtherOfficersMember18800000JPY
Performance based remuneration remuneration by category of directors and other officersCurrentYearDuration_OutsideDirectorsAndOtherOfficersMember-JPY
Share option remuneration etc by category of directors and other officersCurrentYearDuration_OutsideDirectorsAndOtherOfficersMember-JPY
Retirement benefits remuneration etc by category of directors and other officersCurrentYearDuration_OutsideDirectorsAndOtherOfficersMember-JPY
Number of directors and other officers remuneration etc by category of directors and other officersCurrentYearDuration_OutsideDirectorsAndOtherOfficersMember10
Number of issues shares not listed investment shares held for purposes other than pure investment reporting companyCurrentYearInstant2
Carrying amount shares not listed investment shares held for purposes other than pure investment reporting companyCurrentYearInstant1024000JPY
Number of issues shares other than those not listed investment shares held for purposes other than pure investment reporting companyCurrentYearInstant-
Carrying amount shares other than those not listed investment shares held for purposes other than pure investment reporting companyCurrentYearInstant-JPY
Number of issues whose number of shares decreased shares not listed investment shares held for purposes other than pure investment reporting companyCurrentYearDuration1
Total sale amount for decreased shares shares not listed investment shares held for purposes other than pure investment reporting companyCurrentYearDuration20000000JPY
Number of issues whose number of shares decreased shares other than those not listed investment shares held for purposes other than pure investment reporting companyCurrentYearDuration-
Total sale amount for decreased shares shares other than those not listed investment shares held for purposes other than pure investment reporting companyCurrentYearDuration-JPY
Cash and depositsCurrentYearInstant748005000JPY
Accounts receivable tradeCurrentYearInstant370286000JPY
Merchandise and finished goodsCurrentYearInstant216680000JPY
Work in processCurrentYearInstant5283000JPY
Raw materials and suppliesCurrentYearInstant6419000JPY
Crypto assets caCurrentYearInstant16252346000JPY
Other caCurrentYearInstant353446000JPY
Allowance for doubtful accounts caCurrentYearInstant-2000JPY
Current assetsCurrentYearInstant17952466000JPY
BuildingsCurrentYearInstant44844000JPY
Property plant and equipmentCurrentYearInstant44844000JPY
Intangible assetsCurrentYearInstant0JPY
Long term prepaid expensesCurrentYearInstant7399000JPY
Lease and guarantee depositsCurrentYearInstant314307000JPY
Other ioaCurrentYearInstant1449000JPY
Allowance for doubtful accounts ioa by groupCurrentYearInstant-425000JPY
Investments and other assetsCurrentYearInstant322731000JPY
Noncurrent assetsCurrentYearInstant367575000JPY
AssetsCurrentYearInstant18320042000JPY
Accounts payable tradeCurrentYearInstant58891000JPY
Short term loans payableCurrentYearInstant5000000000JPY
Income taxes payableCurrentYearInstant218245000JPY
Other clCurrentYearInstant228655000JPY

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