Annual report

Period2023-09-01 → 2024-08-31

Filed2025-11-20

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Amends S100UU3Z. Amended by S100X603 (2025-11-20).

Key figures · 148

Metric	Value	Period	Scope	Source row
Revenue	¥13.2bn	2023-09-01 → 2024-08-31	Cons.	Net sales
Revenue	¥11.5bn	2022-09-01 → 2023-08-31	Cons.	Net sales
Revenue	¥9.5bn	2021-09-01 → 2022-08-31^v	Cons.	Net sales (5-year summary)
Revenue	¥7.0bn	2020-09-01 → 2021-08-31^v	Cons.	Net sales (5-year summary)
Revenue	¥8.3bn	2019-09-01 → 2020-08-31^v	Cons.	Net sales (5-year summary)
Operating income	¥342m	2023-09-01 → 2024-08-31	Cons.	Operating income
Operating income	¥553m	2022-09-01 → 2023-08-31	Cons.	Operating income
Ordinary income	¥388m	2023-09-01 → 2024-08-31	Cons.	Ordinary income
Ordinary income	¥617m	2022-09-01 → 2023-08-31	Cons.	Ordinary income
Ordinary income	¥686m	2021-09-01 → 2022-08-31^v	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥406m	2020-09-01 → 2021-08-31^v	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥2.1bn	2019-09-01 → 2020-08-31^v	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥432m	2023-09-01 → 2024-08-31	Cons.	Income before income taxes
Profit before tax	¥545m	2022-09-01 → 2023-08-31	Cons.	Income before income taxes
Net income (owners)	¥193m	2023-09-01 → 2024-08-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥562m	2022-09-01 → 2023-08-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥824m	2021-09-01 → 2022-08-31^v	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥811m	2020-09-01 → 2021-08-31^v	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥2.4bn	2019-09-01 → 2020-08-31^v	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥193m	2023-09-01 → 2024-08-31	Cons.	Profit loss
Net income	¥562m	2022-09-01 → 2023-08-31	Cons.	Profit loss
Total assets	¥12.8bn	at 2024-08-31	Cons.	Assets
Total assets	¥11.9bn	at 2023-08-31	Cons.	Assets
Total assets	¥13.6bn	at 2022-08-31^v	Cons.	Total assets (5-year summary)
Total assets	¥13.8bn	at 2021-08-31^v	Cons.	Total assets (5-year summary)
Total assets	¥14.6bn	at 2020-08-31^v	Cons.	Total assets (5-year summary)
Total liabilities	¥9.0bn	at 2024-08-31	Cons.	Liabilities
Total liabilities	¥8.2bn	at 2023-08-31	Cons.	Liabilities
Net assets / equity	¥3.8bn	at 2024-08-31	Cons.	Net assets
Net assets / equity	¥3.7bn	at 2023-08-31	Cons.	Net assets
Net assets / equity	¥3.1bn	at 2022-08-31^v	Cons.	Net assets
Net assets / equity	¥2.4bn	at 2021-08-31^v	Cons.	Net assets (5-year summary)
Net assets / equity	¥3.2bn	at 2020-08-31^v	Cons.	Net assets (5-year summary)
Cash and deposits	¥1.8bn	at 2024-08-31	Cons.	Cash and deposits
Cash and deposits	¥2.2bn	at 2023-08-31	Cons.	Cash and deposits
Cash & equivalents	¥1.7bn	at 2024-08-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.1bn	at 2023-08-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥4.5bn	at 2022-08-31^v	Cons.	Cash and cash equivalents
Cash & equivalents	¥4.8bn	at 2021-08-31^v	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥4.0bn	at 2020-08-31^v	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥526m	2023-09-01 → 2024-08-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥761m	2022-09-01 → 2023-08-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥989m	2021-09-01 → 2022-08-31^v	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥515m	2020-09-01 → 2021-08-31^v	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥1.9bn	2019-09-01 → 2020-08-31^v	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥980m	2023-09-01 → 2024-08-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥409m	2022-09-01 → 2023-08-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥133m	2021-09-01 → 2022-08-31^v	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	¥382m	2020-09-01 → 2021-08-31^v	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥250m	2019-09-01 → 2020-08-31^v	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥36m	2023-09-01 → 2024-08-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥2.7bn	2022-09-01 → 2023-08-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥1.2bn	2021-09-01 → 2022-08-31^v	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥126m	2020-09-01 → 2021-08-31^v	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥5.2bn	2019-09-01 → 2020-08-31^v	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥21.52	2023-09-01 → 2024-08-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥63.18	2022-09-01 → 2023-08-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥93.21	2021-09-01 → 2022-08-31^v	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-92.2	2020-09-01 → 2021-08-31^v	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-270.66	2019-09-01 → 2020-08-31^v	Cons.	Basic earnings loss per share (5-year summary)
Net assets per share	¥427.24	at 2024-08-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥414.71	at 2023-08-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥354.04	at 2022-08-31^v	Cons.	Net assets per share (5-year summary)
Net assets per share	¥268.9	at 2021-08-31^v	Cons.	Net assets per share (5-year summary)
Net assets per share	¥360.13	at 2020-08-31^v	Cons.	Net assets per share (5-year summary)
Equity ratio	29.9%	at 2024-08-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	31.1%	at 2023-08-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	23.1%	at 2022-08-31^v	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	17.2%	at 2021-08-31^v	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	21.6%	at 2020-08-31^v	Cons.	Equity to asset ratio (5-year summary)
ROE	5.1%	2023-09-01 → 2024-08-31	Cons.	Rate of return on equity (5-year summary)
ROE	16.4%	2022-09-01 → 2023-08-31	Cons.	Rate of return on equity (5-year summary)
ROE	29.9%	2021-09-01 → 2022-08-31^v	Cons.	Rate of return on equity (5-year summary)
ROE	-29.4%	2020-09-01 → 2021-08-31^v	Cons.	Rate of return on equity (5-year summary)
ROE	-53.7%	2019-09-01 → 2020-08-31^v	Cons.	Rate of return on equity (5-year summary)
Employees	1,039	at 2024-08-31	Cons.	Number of employees
Employees	938	at 2023-08-31	Cons.	Number of employees
Employees	830	at 2022-08-31^v	Cons.	Number of employees
Employees	820	at 2021-08-31^v	Cons.	Number of employees
Employees	969	at 2020-08-31^v	Cons.	Number of employees
Revenue	¥1.1bn	2023-09-01 → 2024-08-31	Standalone	Operating revenue1
Revenue	¥826m	2022-09-01 → 2023-08-31	Standalone	Operating revenue1
Revenue	¥805m	2021-09-01 → 2022-08-31^v	Standalone	Operating revenue1 (5-year summary)
Revenue	¥830m	2020-09-01 → 2021-08-31^v	Standalone	Operating revenue1 (5-year summary)
Revenue	¥1.0bn	2019-09-01 → 2020-08-31^v	Standalone	Operating revenue1 (5-year summary)
Operating income	¥173m	2023-09-01 → 2024-08-31	Standalone	Operating income
Operating income	¥7m	2022-09-01 → 2023-08-31	Standalone	Operating income
Ordinary income	¥173m	2023-09-01 → 2024-08-31	Standalone	Ordinary income
Ordinary income	¥14m	2022-09-01 → 2023-08-31	Standalone	Ordinary income
Ordinary income	¥55m	2021-09-01 → 2022-08-31^v	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥20m	2020-09-01 → 2021-08-31^v	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥126m	2019-09-01 → 2020-08-31^v	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥178m	2023-09-01 → 2024-08-31	Standalone	Income before income taxes
Profit before tax	¥34m	2022-09-01 → 2023-08-31	Standalone	Income before income taxes
Net income	¥171m	2023-09-01 → 2024-08-31	Standalone	Profit loss
Net income	¥50m	2022-09-01 → 2023-08-31	Standalone	Profit loss
Net income	−¥2.3bn	2021-09-01 → 2022-08-31^v	Standalone	Net income loss (5-year summary)
Net income	−¥86m	2020-09-01 → 2021-08-31^v	Standalone	Net income loss (5-year summary)
Net income	−¥752m	2019-09-01 → 2020-08-31^v	Standalone	Net income loss (5-year summary)
Total assets	¥8.8bn	at 2024-08-31	Standalone	Assets
Total assets	¥7.8bn	at 2023-08-31	Standalone	Assets
Total assets	¥10.5bn	at 2022-08-31^v	Standalone	Total assets (5-year summary)
Total assets	¥8.6bn	at 2021-08-31^v	Standalone	Total assets (5-year summary)
Total assets	¥8.8bn	at 2020-08-31^v	Standalone	Total assets (5-year summary)
Total liabilities	¥6.4bn	at 2024-08-31	Standalone	Liabilities
Total liabilities	¥5.5bn	at 2023-08-31	Standalone	Liabilities
Net assets / equity	¥2.4bn	at 2024-08-31	Standalone	Net assets
Net assets / equity	¥2.3bn	at 2023-08-31	Standalone	Net assets
Net assets / equity	¥2.3bn	at 2022-08-31^v	Standalone	Net assets
Net assets / equity	¥4.5bn	at 2021-08-31^v	Standalone	Net assets (5-year summary)
Net assets / equity	¥4.6bn	at 2020-08-31^v	Standalone	Net assets (5-year summary)
Cash and deposits	¥184m	at 2024-08-31	Standalone	Cash and deposits
Cash and deposits	¥423m	at 2023-08-31	Standalone	Cash and deposits
EPS (basic)	¥19.06	2023-09-01 → 2024-08-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥5.59	2022-09-01 → 2023-08-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-255.06	2021-09-01 → 2022-08-31^v	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-9.83	2020-09-01 → 2021-08-31^v	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-86	2019-09-01 → 2020-08-31^v	Standalone	Basic earnings loss per share (5-year summary)
Dividend per share	¥10	2023-09-01 → 2024-08-31	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥7	2022-09-01 → 2023-08-31	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥3	2021-09-01 → 2022-08-31^v	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥0	2020-09-01 → 2021-08-31^v	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥8	2019-09-01 → 2020-08-31^v	Standalone	Dividend paid per share (5-year summary)
Net assets per share	¥273.13	at 2024-08-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥260.93	at 2023-08-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥260.04	at 2022-08-31^v	Standalone	Net assets per share (5-year summary)
Net assets per share	¥516.17	at 2021-08-31^v	Standalone	Net assets per share (5-year summary)
Net assets per share	¥526.94	at 2020-08-31^v	Standalone	Net assets per share (5-year summary)
Equity ratio	27.8%	at 2024-08-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	29.7%	at 2023-08-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	22.0%	at 2022-08-31^v	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	53.2%	at 2021-08-31^v	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	52.3%	at 2020-08-31^v	Standalone	Equity to asset ratio (5-year summary)
ROE	7.1%	2023-09-01 → 2024-08-31	Standalone	Rate of return on equity (5-year summary)
ROE	2.1%	2022-09-01 → 2023-08-31	Standalone	Rate of return on equity (5-year summary)
ROE	-65.9%	2021-09-01 → 2022-08-31^v	Standalone	Rate of return on equity (5-year summary)
ROE	-1.9%	2020-09-01 → 2021-08-31^v	Standalone	Rate of return on equity (5-year summary)
ROE	-14.9%	2019-09-01 → 2020-08-31^v	Standalone	Rate of return on equity (5-year summary)
Shares issued	9,689,200	at 2024-08-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	9,689,200	at 2023-08-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	9,689,200	at 2022-08-31^v	Standalone	Total number of issued shares (5-year summary)
Shares issued	9,689,200	at 2021-08-31^v	Standalone	Total number of issued shares (5-year summary)
Shares issued	9,689,200	at 2020-08-31^v	Standalone	Total number of issued shares (5-year summary)
Employees	28	at 2024-08-31	Standalone	Number of employees
Employees	24	at 2023-08-31	Standalone	Number of employees
Employees	21	at 2022-08-31^v	Standalone	Number of employees
Employees	22	at 2021-08-31^v	Standalone	Number of employees
Employees	25	at 2020-08-31^v	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 · 1,360

Item	Context	Value	Unit
Current liabilities	Prior1YearInstant	4399651000	JPY
Current liabilities	CurrentYearInstant	4414555000	JPY
Long term loans payable	Prior1YearInstant	2963484000	JPY
Long term loans payable	CurrentYearInstant	3448855000	JPY
Long term accounts payable other	Prior1YearInstant	421710000	JPY
Long term accounts payable other	CurrentYearInstant	486456000	JPY
Lease obligations ncl	Prior1YearInstant	－	JPY
Lease obligations ncl	CurrentYearInstant	18182000	JPY
Deferred tax liabilities	Prior1YearInstant	191000	JPY
Deferred tax liabilities	CurrentYearInstant	54978000	JPY
Asset retirement obligations ncl	Prior1YearInstant	387418000	JPY
Asset retirement obligations ncl	CurrentYearInstant	529540000	JPY
Other ncl	Prior1YearInstant	30660000	JPY
Other ncl	CurrentYearInstant	31160000	JPY
Noncurrent liabilities	Prior1YearInstant	3803464000	JPY
Noncurrent liabilities	CurrentYearInstant	4569172000	JPY
Liabilities	Prior1YearInstant	8203116000	JPY
Liabilities	CurrentYearInstant	8983727000	JPY
Capital stock	Prior1YearInstant	50000000	JPY
Capital stock	CurrentYearInstant	50000000	JPY
Capital surplus	Prior1YearInstant	2191427000	JPY
Capital surplus	CurrentYearInstant	2181727000	JPY
Retained earnings	Prior1YearInstant	1670853000	JPY
Retained earnings	CurrentYearInstant	1791921000	JPY
Treasury stock	Prior1YearInstant	-473792000	JPY
Treasury stock	CurrentYearInstant	-442411000	JPY
Shareholders equity	Prior1YearInstant	3438487000	JPY
Shareholders equity	CurrentYearInstant	3581237000	JPY
Valuation difference on available for sale securities	Prior1YearInstant	1834000	JPY
Valuation difference on available for sale securities	CurrentYearInstant	3826000	JPY
Foreign currency translation adjustment	Prior1YearInstant	255403000	JPY
Foreign currency translation adjustment	CurrentYearInstant	244376000	JPY
Valuation and translation adjustments	Prior1YearInstant	257238000	JPY
Valuation and translation adjustments	CurrentYearInstant	248203000	JPY
Net assets	Prior1YearInstant	3695726000	JPY
Net assets	CurrentYearInstant	3829440000	JPY
Liabilities and net assets	Prior1YearInstant	11898842000	JPY
Liabilities and net assets	CurrentYearInstant	12813168000	JPY
Net sales	Prior1YearDuration	11521559000	JPY
Net sales	CurrentYearDuration	13219210000	JPY
Cost of sales	Prior1YearDuration	2277098000	JPY
Cost of sales	CurrentYearDuration	3024882000	JPY
Gross profit	Prior1YearDuration	9244461000	JPY
Gross profit	CurrentYearDuration	10194328000	JPY
Selling general and administrative expenses	Prior1YearDuration	8690964000	JPY
Selling general and administrative expenses	CurrentYearDuration	9852754000	JPY
Operating income	Prior1YearDuration	553496000	JPY
Operating income	CurrentYearDuration	341573000	JPY
Interest income noi	Prior1YearDuration	11173000	JPY
Interest income noi	CurrentYearDuration	12658000	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 · 24 of 24 passed

balance sheet identity	consolidated 2023-08-31	pass
balance sheet identity	consolidated 2024-08-31	pass rounding
balance sheet identity	non_consolidated 2023-08-31	pass rounding
balance sheet identity	non_consolidated 2024-08-31	pass
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2022-08-31	pass
statement vs summary · net assets	consolidated 2023-08-31	pass
statement vs summary · net assets	consolidated 2024-08-31	pass
statement vs summary · net assets	non_consolidated 2022-08-31	pass
statement vs summary · net assets	non_consolidated 2023-08-31	pass
statement vs summary · net assets	non_consolidated 2024-08-31	pass
statement vs summary · net income attributable to parent	consolidated 2022-09-01/2023-08-31	pass
statement vs summary · net income attributable to parent	consolidated 2023-09-01/2024-08-31	pass
statement vs summary · operating cash flow	consolidated 2022-09-01/2023-08-31	pass
statement vs summary · operating cash flow	consolidated 2023-09-01/2024-08-31	pass
statement vs summary · revenue	consolidated 2022-09-01/2023-08-31	pass
statement vs summary · revenue	consolidated 2023-09-01/2024-08-31	pass
statement vs summary · revenue	non_consolidated 2022-09-01/2023-08-31	pass
statement vs summary · revenue	non_consolidated 2023-09-01/2024-08-31	pass
statement vs summary · total assets	consolidated 2023-08-31	pass
statement vs summary · total assets	consolidated 2024-08-31	pass
statement vs summary · total assets	non_consolidated 2023-08-31	pass
statement vs summary · total assets	non_consolidated 2024-08-31	pass