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
Construction in progress	Prior1YearInstant	4620000	JPY
Construction in progress	CurrentYearInstant	31608000	JPY
Property plant and equipment	Prior1YearInstant	4661253000	JPY
Property plant and equipment	CurrentYearInstant	5367565000	JPY
Software	Prior1YearInstant	48066000	JPY
Software	CurrentYearInstant	136562000	JPY
Leasehold right	Prior1YearInstant	14249000	JPY
Leasehold right	CurrentYearInstant	14169000	JPY
Goodwill	Prior1YearInstant	8866000	JPY
Goodwill	CurrentYearInstant	26844000	JPY
Other ia	Prior1YearInstant	67083000	JPY
Other ia	CurrentYearInstant	11133000	JPY
Intangible assets	Prior1YearInstant	138266000	JPY
Intangible assets	CurrentYearInstant	188709000	JPY
Investment securities	Prior1YearInstant	20118000	JPY
Investment securities	CurrentYearInstant	29128000	JPY
Insurance funds	Prior1YearInstant	396948000	JPY
Insurance funds	CurrentYearInstant	410589000	JPY
Guarantee deposits ioa	Prior1YearInstant	2478214000	JPY
Guarantee deposits ioa	CurrentYearInstant	2766535000	JPY
Deferred tax assets	Prior1YearInstant	281927000	JPY
Deferred tax assets	CurrentYearInstant	175440000	JPY
Other ioa	Prior1YearInstant	261793000	JPY
Other ioa	CurrentYearInstant	310602000	JPY
Allowance for doubtful accounts ioa by group	Prior1YearInstant	-89854000	JPY
Allowance for doubtful accounts ioa by group	CurrentYearInstant	-90290000	JPY
Investments and other assets	Prior1YearInstant	3349147000	JPY
Investments and other assets	CurrentYearInstant	3602005000	JPY
Noncurrent assets	Prior1YearInstant	8148667000	JPY
Noncurrent assets	CurrentYearInstant	9158280000	JPY
Assets	Prior1YearInstant	11898842000	JPY
Assets	CurrentYearInstant	12813168000	JPY
Accounts payable trade	Prior1YearInstant	245101000	JPY
Accounts payable trade	CurrentYearInstant	294470000	JPY
Short term loans payable	Prior1YearInstant	1575000000	JPY
Short term loans payable	CurrentYearInstant	1250000000	JPY
Current portion of long term loans payable	Prior1YearInstant	936644000	JPY
Current portion of long term loans payable	CurrentYearInstant	1108036000	JPY
Income taxes payable	Prior1YearInstant	67153000	JPY
Income taxes payable	CurrentYearInstant	115257000	JPY
Contract liabilities	Prior1YearInstant	496873000	JPY
Contract liabilities	CurrentYearInstant	436939000	JPY
Lease obligations cl	Prior1YearInstant	－	JPY
Lease obligations cl	CurrentYearInstant	9218000	JPY
Provision for bonuses	Prior1YearInstant	292209000	JPY
Provision for bonuses	CurrentYearInstant	297042000	JPY
Provision for directors bonuses	Prior1YearInstant	20750000	JPY
Provision for directors bonuses	CurrentYearInstant	12100000	JPY
Other cl	Prior1YearInstant	765919000	JPY
Other cl	CurrentYearInstant	891490000	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