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
Increase decrease in notes and accounts payable trade ope cf	Prior1YearDuration	67160000	JPY
Increase decrease in notes and accounts payable trade ope cf	CurrentYearDuration	20019000	JPY
Increase decrease in accrued consumption taxes ope cf	Prior1YearDuration	-82005000	JPY
Increase decrease in accrued consumption taxes ope cf	CurrentYearDuration	-46424000	JPY
Other net ope cf	Prior1YearDuration	-40495000	JPY
Other net ope cf	CurrentYearDuration	-112004000	JPY
Subtotal ope cf	Prior1YearDuration	821401000	JPY
Subtotal ope cf	CurrentYearDuration	651788000	JPY
Interest and dividends income received ope cf inv cf	Prior1YearDuration	3773000	JPY
Interest and dividends income received ope cf inv cf	CurrentYearDuration	6852000	JPY
Interest expenses paid ope cf fin cf	Prior1YearDuration	-47209000	JPY
Interest expenses paid ope cf fin cf	CurrentYearDuration	-41252000	JPY
Income taxes paid refund ope cf	Prior1YearDuration	-41577000	JPY
Income taxes paid refund ope cf	CurrentYearDuration	-103689000	JPY
Proceeds from subsidy income2 ope cf	Prior1YearDuration	24628000	JPY
Proceeds from subsidy income2 ope cf	CurrentYearDuration	12399000	JPY
Net cash provided by used in operating activities	Prior1YearDuration	761017000	JPY
Net cash provided by used in operating activities	CurrentYearDuration	526097000	JPY
Payments into time deposits inv cf	Prior1YearDuration	-23072000	JPY
Payments into time deposits inv cf	CurrentYearDuration	-46224000	JPY
Purchase of investment securities inv cf	Prior1YearDuration	-1399000	JPY
Purchase of investment securities inv cf	CurrentYearDuration	-1722000	JPY
Proceeds from sales of investment securities inv cf	Prior1YearDuration	4277000	JPY
Proceeds from sales of investment securities inv cf	CurrentYearDuration	－	JPY
Purchase of property plant and equipment inv cf	Prior1YearDuration	-362329000	JPY
Purchase of property plant and equipment inv cf	CurrentYearDuration	-416735000	JPY
Proceeds from sales of property plant and equipment inv cf	Prior1YearDuration	347000	JPY
Proceeds from sales of property plant and equipment inv cf	CurrentYearDuration	8907000	JPY
Purchase of intangible assets inv cf	Prior1YearDuration	-77473000	JPY
Purchase of intangible assets inv cf	CurrentYearDuration	-56456000	JPY
Payments of loans receivable inv cf	Prior1YearDuration	-1331000	JPY
Payments of loans receivable inv cf	CurrentYearDuration	－	JPY
Collection of loans receivable inv cf	Prior1YearDuration	－	JPY
Collection of loans receivable inv cf	CurrentYearDuration	30484000	JPY
Collection of construction assistance fund receivables inv cf	Prior1YearDuration	51484000	JPY
Collection of construction assistance fund receivables inv cf	CurrentYearDuration	51484000	JPY
Payments for transfer of business2 inv cf	Prior1YearDuration	－	JPY
Payments for transfer of business2 inv cf	CurrentYearDuration	-264262000	JPY
Purchase of investments in subsidiaries resulting in change in scope of consolidation inv cf	Prior1YearDuration	－	JPY
Purchase of investments in subsidiaries resulting in change in scope of consolidation inv cf	CurrentYearDuration	-285032000	JPY
Net cash provided by used in investment activities	Prior1YearDuration	-409497000	JPY
Net cash provided by used in investment activities	CurrentYearDuration	-979558000	JPY
Decrease in short term loans payable fin cf	Prior1YearDuration	-1575000000	JPY
Decrease in short term loans payable fin cf	CurrentYearDuration	-325000000	JPY
Proceeds from long term loans payable fin cf	Prior1YearDuration	－	JPY
Proceeds from long term loans payable fin cf	CurrentYearDuration	2350000000	JPY
Repayment of long term loans payable fin cf	Prior1YearDuration	-1111456000	JPY
Repayment of long term loans payable fin cf	CurrentYearDuration	-1908407000	JPY
Commission fee paid fin cf	Prior1YearDuration	-1000000	JPY
Commission fee paid fin cf	CurrentYearDuration	-1000000	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