Annual report

Period2025-05-01 → 2026-04-30
Filed2026-07-22
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 146
MetricValuePeriodScopeSource row
Revenue¥6.1bn2025-05-01 → 2026-04-30Cons.Net sales
Revenue¥5.5bn2024-05-01 → 2025-04-30Cons.Net sales
Revenue¥5.2bn2023-05-01 → 2024-04-30vCons.Net sales (5-year summary)
Revenue¥5.1bn2022-05-01 → 2023-04-30vCons.Net sales (5-year summary)
Revenue¥5.0bn2021-05-01 → 2022-04-30vCons.Net sales (5-year summary)
Operating income−¥248m2025-05-01 → 2026-04-30Cons.Operating income
Operating income−¥521m2024-05-01 → 2025-04-30Cons.Operating income
Ordinary income−¥114m2025-05-01 → 2026-04-30Cons.Ordinary income
Ordinary income−¥450m2024-05-01 → 2025-04-30Cons.Ordinary income
Ordinary income−¥977m2023-05-01 → 2024-04-30vCons.Ordinary income loss (5-year summary)
Ordinary income−¥927m2022-05-01 → 2023-04-30vCons.Ordinary income loss (5-year summary)
Ordinary income−¥853m2021-05-01 → 2022-04-30vCons.Ordinary income loss (5-year summary)
Profit before tax¥124m2025-05-01 → 2026-04-30Cons.Income before income taxes
Profit before tax¥84m2024-05-01 → 2025-04-30Cons.Income before income taxes
Net income (owners)¥103m2025-05-01 → 2026-04-30Cons.Profit loss attributable to owners of parent
Net income (owners)¥43m2024-05-01 → 2025-04-30Cons.Profit loss attributable to owners of parent
Net income (owners)−¥818m2023-05-01 → 2024-04-30vCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)−¥1.1bn2022-05-01 → 2023-04-30vCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)−¥670m2021-05-01 → 2022-04-30vCons.Profit loss attributable to owners of parent (5-year summary)
Net income¥41m2025-05-01 → 2026-04-30Cons.Profit loss
Net income−¥18m2024-05-01 → 2025-04-30Cons.Profit loss
Total assets¥9.2bnat 2026-04-30Cons.Assets
Total assets¥8.6bnat 2025-04-30Cons.Assets
Total assets¥8.8bnat 2024-04-30vCons.Total assets (5-year summary)
Total assets¥9.1bnat 2023-04-30vCons.Total assets (5-year summary)
Total assets¥9.8bnat 2022-04-30vCons.Total assets (5-year summary)
Total liabilities¥2.9bnat 2026-04-30Cons.Liabilities
Total liabilities¥3.2bnat 2025-04-30Cons.Liabilities
Net assets / equity¥6.3bnat 2026-04-30Cons.Net assets
Net assets / equity¥5.4bnat 2025-04-30Cons.Net assets
Net assets / equity¥4.4bnat 2024-04-30vCons.Net assets
Net assets / equity¥4.6bnat 2023-04-30vCons.Net assets (5-year summary)
Net assets / equity¥5.9bnat 2022-04-30vCons.Net assets (5-year summary)
Cash and deposits¥2.6bnat 2026-04-30Cons.Cash and deposits
Cash and deposits¥2.5bnat 2025-04-30Cons.Cash and deposits
Cash & equivalents¥2.3bnat 2026-04-30Cons.Cash and cash equivalents
Cash & equivalents¥2.2bnat 2025-04-30Cons.Cash and cash equivalents
Cash & equivalents¥1.5bnat 2024-04-30vCons.Cash and cash equivalents
Cash & equivalents¥1.5bnat 2023-04-30vCons.Cash and cash equivalents (5-year summary)
Cash & equivalents¥1.5bnat 2022-04-30vCons.Cash and cash equivalents (5-year summary)
Operating cash flow¥506m2025-05-01 → 2026-04-30Cons.Net cash provided by used in operating activities
Operating cash flow−¥664m2024-05-01 → 2025-04-30Cons.Net cash provided by used in operating activities
Operating cash flow−¥493m2023-05-01 → 2024-04-30vCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow−¥659m2022-05-01 → 2023-04-30vCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow−¥281m2021-05-01 → 2022-04-30vCons.Net cash provided by used in operating activities (5-year summary)
Investing cash flow−¥63m2025-05-01 → 2026-04-30Cons.Net cash provided by used in investment activities
Investing cash flow¥834m2024-05-01 → 2025-04-30Cons.Net cash provided by used in investment activities
Investing cash flow¥181m2023-05-01 → 2024-04-30vCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥76m2022-05-01 → 2023-04-30vCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow¥56m2021-05-01 → 2022-04-30vCons.Net cash provided by used in investing activities (5-year summary)
Financing cash flow−¥429m2025-05-01 → 2026-04-30Cons.Net cash provided by used in financing activities
Financing cash flow¥574m2024-05-01 → 2025-04-30Cons.Net cash provided by used in financing activities
Financing cash flow¥211m2023-05-01 → 2024-04-30vCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow¥743m2022-05-01 → 2023-04-30vCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow¥295m2021-05-01 → 2022-04-30vCons.Net cash provided by used in financing activities (5-year summary)
EPS (basic)¥8.542025-05-01 → 2026-04-30Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥3.562024-05-01 → 2025-04-30Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥-67.732023-05-01 → 2024-04-30vCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥-91.152022-05-01 → 2023-04-30vCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥-55.432021-05-01 → 2022-04-30vCons.Basic earnings loss per share (5-year summary)
Net assets per share¥496.69at 2026-04-30Cons.Net assets per share (5-year summary)
Net assets per share¥419.22at 2025-04-30Cons.Net assets per share (5-year summary)
Net assets per share¥363.26at 2024-04-30vCons.Net assets per share (5-year summary)
Net assets per share¥380.25at 2023-04-30vCons.Net assets per share (5-year summary)
Net assets per share¥486.03at 2022-04-30vCons.Net assets per share (5-year summary)
Equity ratio65.4%at 2026-04-30Cons.Equity to asset ratio (5-year summary)
Equity ratio59.2%at 2025-04-30Cons.Equity to asset ratio (5-year summary)
Equity ratio49.8%at 2024-04-30vCons.Equity to asset ratio (5-year summary)
Equity ratio50.6%at 2023-04-30vCons.Equity to asset ratio (5-year summary)
Equity ratio60.1%at 2022-04-30vCons.Equity to asset ratio (5-year summary)
ROE1.9%2025-05-01 → 2026-04-30Cons.Rate of return on equity (5-year summary)
ROE0.9%2024-05-01 → 2025-04-30Cons.Rate of return on equity (5-year summary)
ROE-18.2%2023-05-01 → 2024-04-30vCons.Rate of return on equity (5-year summary)
ROE-21.0%2022-05-01 → 2023-04-30vCons.Rate of return on equity (5-year summary)
ROE-10.3%2021-05-01 → 2022-04-30vCons.Rate of return on equity (5-year summary)
Employees339at 2026-04-30Cons.Number of employees
Employees358at 2025-04-30Cons.Number of employees
Employees364at 2024-04-30vCons.Number of employees
Employees384at 2023-04-30vCons.Number of employees
Employees393at 2022-04-30vCons.Number of employees
Revenue¥4.6bn2025-05-01 → 2026-04-30StandaloneNet sales
Revenue¥4.3bn2024-05-01 → 2025-04-30StandaloneNet sales
Revenue¥4.2bn2023-05-01 → 2024-04-30vStandaloneNet sales (5-year summary)
Revenue¥4.2bn2022-05-01 → 2023-04-30vStandaloneNet sales (5-year summary)
Revenue¥4.1bn2021-05-01 → 2022-04-30vStandaloneNet sales (5-year summary)
Operating income¥7m2025-05-01 → 2026-04-30StandaloneOperating income
Operating income−¥88m2024-05-01 → 2025-04-30StandaloneOperating income
Ordinary income¥28m2025-05-01 → 2026-04-30StandaloneOrdinary income
Ordinary income−¥136m2024-05-01 → 2025-04-30StandaloneOrdinary income
Ordinary income−¥341m2023-05-01 → 2024-04-30vStandaloneOrdinary income loss (5-year summary)
Ordinary income−¥440m2022-05-01 → 2023-04-30vStandaloneOrdinary income loss (5-year summary)
Ordinary income−¥157m2021-05-01 → 2022-04-30vStandaloneOrdinary income loss (5-year summary)
Profit before tax¥210m2025-05-01 → 2026-04-30StandaloneIncome before income taxes
Profit before tax¥780m2024-05-01 → 2025-04-30StandaloneIncome before income taxes
Net income¥178m2025-05-01 → 2026-04-30StandaloneProfit loss
Net income¥711m2024-05-01 → 2025-04-30StandaloneProfit loss
Net income−¥410m2023-05-01 → 2024-04-30vStandaloneNet income loss (5-year summary)
Net income−¥810m2022-05-01 → 2023-04-30vStandaloneNet income loss (5-year summary)
Net income−¥327m2021-05-01 → 2022-04-30vStandaloneNet income loss (5-year summary)
Total assets¥7.3bnat 2026-04-30StandaloneAssets
Total assets¥6.7bnat 2025-04-30StandaloneAssets
Total assets¥7.6bnat 2024-04-30vStandaloneTotal assets (5-year summary)
Total assets¥8.0bnat 2023-04-30vStandaloneTotal assets (5-year summary)
Total assets¥9.1bnat 2022-04-30vStandaloneTotal assets (5-year summary)
Total liabilities¥1.9bnat 2026-04-30StandaloneLiabilities
Total liabilities¥2.1bnat 2025-04-30StandaloneLiabilities
Net assets / equity¥5.4bnat 2026-04-30StandaloneNet assets
Net assets / equity¥4.6bnat 2025-04-30StandaloneNet assets
Net assets / equity¥4.3bnat 2024-04-30vStandaloneNet assets
Net assets / equity¥4.7bnat 2023-04-30vStandaloneNet assets (5-year summary)
Net assets / equity¥6.0bnat 2022-04-30vStandaloneNet assets (5-year summary)
Cash and deposits¥1.5bnat 2026-04-30StandaloneCash and deposits
Cash and deposits¥1.3bnat 2025-04-30StandaloneCash and deposits
EPS (basic)¥14.742025-05-01 → 2026-04-30StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥58.882024-05-01 → 2025-04-30StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-33.962023-05-01 → 2024-04-30vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-67.072022-05-01 → 2023-04-30vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-27.072021-05-01 → 2022-04-30vStandaloneBasic earnings loss per share (5-year summary)
Dividend per share¥102025-05-01 → 2026-04-30StandaloneDividend paid per share (5-year summary)
Dividend per share¥102024-05-01 → 2025-04-30StandaloneDividend paid per share (5-year summary)
Dividend per share¥102021-05-01 → 2022-04-30vStandaloneDividend paid per share (5-year summary)
Net assets per share¥446.52at 2026-04-30StandaloneNet assets per share (5-year summary)
Net assets per share¥378.89at 2025-04-30StandaloneNet assets per share (5-year summary)
Net assets per share¥357.99at 2024-04-30vStandaloneNet assets per share (5-year summary)
Net assets per share¥386.84at 2023-04-30vStandaloneNet assets per share (5-year summary)
Net assets per share¥499.33at 2022-04-30vStandaloneNet assets per share (5-year summary)
Equity ratio74.2%at 2026-04-30StandaloneEquity to asset ratio (5-year summary)
Equity ratio68.5%at 2025-04-30StandaloneEquity to asset ratio (5-year summary)
Equity ratio56.9%at 2024-04-30vStandaloneEquity to asset ratio (5-year summary)
Equity ratio58.6%at 2023-04-30vStandaloneEquity to asset ratio (5-year summary)
Equity ratio66.5%at 2022-04-30vStandaloneEquity to asset ratio (5-year summary)
ROE3.6%2025-05-01 → 2026-04-30StandaloneRate of return on equity (5-year summary)
ROE16.0%2024-05-01 → 2025-04-30StandaloneRate of return on equity (5-year summary)
ROE-9.1%2023-05-01 → 2024-04-30vStandaloneRate of return on equity (5-year summary)
ROE-15.1%2022-05-01 → 2023-04-30vStandaloneRate of return on equity (5-year summary)
ROE-5.0%2021-05-01 → 2022-04-30vStandaloneRate of return on equity (5-year summary)
Shares issued12,337,700at 2026-04-30StandaloneTotal number of issued shares (5-year summary)
Shares issued12,337,700at 2025-04-30StandaloneTotal number of issued shares (5-year summary)
Shares issued12,337,700at 2024-04-30vStandaloneTotal number of issued shares (5-year summary)
Shares issued12,337,700at 2023-04-30vStandaloneTotal number of issued shares (5-year summary)
Shares issued12,337,700at 2022-04-30vStandaloneTotal number of issued shares (5-year summary)
Employees236at 2026-04-30StandaloneNumber of employees
Employees243at 2025-04-30StandaloneNumber of employees
Employees258at 2024-04-30vStandaloneNumber of employees
Employees282at 2023-04-30vStandaloneNumber of employees
Employees291at 2022-04-30vStandaloneNumber 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 · 2
SegmentItemPeriodValue
Metal Product Processing Businessreportable segmentemployeesat 2026-04-30339 pure
Metal Product Processing Businessreportable segmentemployeesat 2026-04-30236 pure

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

All source rows · 1,581
ItemContextValueUnit
Remuneration etc paid by group to each director or other officer (text)FilingDateInstantText · Plus
Shareholdings (text)FilingDateInstantText · Plus
Name of securities investment equity securities reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row1Member㈱ACSL
Fiscal year of change in purpose of shareholding investment shares reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row1Member
Original text (Japanese)2025年4月期
Reason for change in purpose of shareholding and policy on holding or sale of shares after change investment shares reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row1MemberText · Plus
Name of securities investment equity securities reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row2Member
Original text (Japanese)カシオ計算機㈱
Fiscal year of change in purpose of shareholding investment shares reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row2Member
Original text (Japanese)2025年4月期
Reason for change in purpose of shareholding and policy on holding or sale of shares after change investment shares reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row2Member
Original text (Japanese)保有していることが企業価値の向上に資するとの意義が薄れてきたから。手元資金等を勘案しつつ売却していく。
Name of securities investment equity securities reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row3MemberNGK㈱
Fiscal year of change in purpose of shareholding investment shares reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row3Member
Original text (Japanese)2025年4月期
Reason for change in purpose of shareholding and policy on holding or sale of shares after change investment shares reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row3MemberText · Plus
Name of securities investment equity securities reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row4Member
Original text (Japanese)㈱三菱UFJフィナンシャル・グループ
Fiscal year of change in purpose of shareholding investment shares reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row4Member
Original text (Japanese)2025年4月期
Reason for change in purpose of shareholding and policy on holding or sale of shares after change investment shares reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row4Member
Original text (Japanese)保有していることが企業価値の向上に資するとの意義が薄れてきたから。手元資金等を勘案しつつ売却していく。
Name of securities investment equity securities reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row5Member
Original text (Japanese)セイコーエプソン㈱
Fiscal year of change in purpose of shareholding investment shares reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row5Member
Original text (Japanese)2025年4月期
Reason for change in purpose of shareholding and policy on holding or sale of shares after change investment shares reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row5Member
Original text (Japanese)保有していることが企業価値の向上に資するとの意義が薄れてきたから。手元資金等を勘案しつつ売却していく。
Name of securities investment equity securities reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row6MemberSMK㈱
Fiscal year of change in purpose of shareholding investment shares reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row6Member
Original text (Japanese)2025年4月期
Reason for change in purpose of shareholding and policy on holding or sale of shares after change investment shares reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row6Member
Original text (Japanese)保有していることが企業価値の向上に資するとの意義が薄れてきたから。手元資金等を勘案しつつ売却していく。
Name of securities investment equity securities reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row7Member
Original text (Japanese)野村ホールディングス㈱
Fiscal year of change in purpose of shareholding investment shares reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row7Member
Original text (Japanese)2025年4月期
Reason for change in purpose of shareholding and policy on holding or sale of shares after change investment shares reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row7Member
Original text (Japanese)保有していることが企業価値の向上に資するとの意義が薄れてきたから。手元資金等を勘案しつつ売却していく。
Name of securities investment equity securities reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row8Member
Original text (Japanese)キヤノン㈱
Fiscal year of change in purpose of shareholding investment shares reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row8Member
Original text (Japanese)2025年4月期
Reason for change in purpose of shareholding and policy on holding or sale of shares after change investment shares reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row8Member
Original text (Japanese)保有していることが企業価値の向上に資するとの意義が薄れてきたから。手元資金等を勘案しつつ売却していく。
Name of securities investment equity securities reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row9Member
Original text (Japanese)㈱山善
Fiscal year of change in purpose of shareholding investment shares reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row9Member
Original text (Japanese)2025年4月期
Reason for change in purpose of shareholding and policy on holding or sale of shares after change investment shares reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row9Member
Original text (Japanese)保有していることが企業価値の向上に資するとの意義が薄れてきたから。手元資金等を勘案しつつ売却していく。
Name of securities investment equity securities reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row10Member
Original text (Japanese)コニカミノルタ㈱
Fiscal year of change in purpose of shareholding investment shares reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row10Member
Original text (Japanese)2025年4月期
Reason for change in purpose of shareholding and policy on holding or sale of shares after change investment shares reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row10MemberText · Plus
Basic policy on human resources strategy employees etc (text)FilingDateInstantText · Plus
Information about employees (text)FilingDateInstantText · Plus
Regulations in accordance with which consolidated financial statements have been prepared financial informationCurrentYearDurationText · Plus
Regulations in accordance with which financial statements have been prepared financial informationCurrentYearDurationText · Plus
Description of fact that financial statements have been prepared in accordance with special provision financial informationCurrentYearDuration
Original text (Japanese)なお、当社は、特例財務諸表提出会社に該当し、財務諸表等規則第127条の規定により財務諸表を作成しております。
Note on independent audit financial informationCurrentYearDurationText · Plus
Remarkable efforts to ensure fair presentation of consolidated financial statements etc financial informationCurrentYearDurationText · Plus
Consolidated balance sheet (text)CurrentYearDurationText · Plus
Consolidated statement of income (text)CurrentYearDurationText · Plus
Consolidated statement of comprehensive income (text)CurrentYearDurationText · Plus
Consolidated statement of changes in equity (text)CurrentYearDurationText · Plus
Consolidated statement of cash flows (text)CurrentYearDurationText · Plus
Notes uncertainties of entitys ability to continue as going concern consolidated financial statements (text)CurrentYearDurationText · Plus
Notes significant accounting policies for preparation of consolidated financial statements (text)CurrentYearDurationText · Plus
Number of consolidated subsidiaries and names of major consolidated subsidiaries (text)CurrentYearDurationText · Plus
Number of unconsolidated subsidiaries and associates accounted for using equity method and names of major entities accounted for using equity method (text)CurrentYearDurationText · Plus
Disclosure about fiscal years etc of consolidated subsidiaries (text)CurrentYearDurationText · Plus
Disclosure of accounting policies (text)CurrentYearDurationText · Plus

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 2025-04-30pass
balance sheet identityconsolidated 2026-04-30pass rounding
balance sheet identitynon_consolidated 2025-04-30pass
balance sheet identitynon_consolidated 2026-04-30pass
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2024-04-30pass
statement vs summary · net assetsconsolidated 2025-04-30pass
statement vs summary · net assetsconsolidated 2026-04-30pass
statement vs summary · net assetsnon_consolidated 2024-04-30pass
statement vs summary · net assetsnon_consolidated 2025-04-30pass
statement vs summary · net assetsnon_consolidated 2026-04-30pass
statement vs summary · net income attributable to parentconsolidated 2024-05-01/2025-04-30pass
statement vs summary · net income attributable to parentconsolidated 2025-05-01/2026-04-30pass
statement vs summary · operating cash flowconsolidated 2024-05-01/2025-04-30pass
statement vs summary · operating cash flowconsolidated 2025-05-01/2026-04-30pass
statement vs summary · revenueconsolidated 2024-05-01/2025-04-30pass
statement vs summary · revenueconsolidated 2025-05-01/2026-04-30pass
statement vs summary · revenuenon_consolidated 2024-05-01/2025-04-30pass
statement vs summary · revenuenon_consolidated 2025-05-01/2026-04-30pass
statement vs summary · total assetsconsolidated 2025-04-30pass
statement vs summary · total assetsconsolidated 2026-04-30pass
statement vs summary · total assetsnon_consolidated 2025-04-30pass
statement vs summary · total assetsnon_consolidated 2026-04-30pass