Annual report

Period2022-09-01 → 2023-08-31

Filed2025-11-20

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Amends S100SDFG. Amended by S100X601 (2025-11-20).

Key figures · 148

Metric	Value	Period	Scope	Source row
Revenue	¥11.5bn	2022-09-01 → 2023-08-31	Cons.	Net sales
Revenue	¥9.5bn	2021-09-01 → 2022-08-31	Cons.	Net sales
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)
Revenue	¥12.4bn	2018-09-01 → 2019-08-31^d	Cons.	Net sales (5-year summary)
Operating income	¥553m	2022-09-01 → 2023-08-31	Cons.	Operating income
Operating income	¥104m	2021-09-01 → 2022-08-31	Cons.	Operating income
Ordinary income	¥617m	2022-09-01 → 2023-08-31	Cons.	Ordinary income
Ordinary income	¥686m	2021-09-01 → 2022-08-31	Cons.	Ordinary income
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)
Ordinary income	¥400m	2018-09-01 → 2019-08-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥545m	2022-09-01 → 2023-08-31	Cons.	Income before income taxes
Profit before tax	¥743m	2021-09-01 → 2022-08-31	Cons.	Income before income taxes
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	Cons.	Profit loss attributable to owners of parent
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 (owners)	¥61m	2018-09-01 → 2019-08-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥562m	2022-09-01 → 2023-08-31	Cons.	Profit loss
Net income	¥824m	2021-09-01 → 2022-08-31	Cons.	Profit loss
Total assets	¥11.9bn	at 2023-08-31	Cons.	Assets
Total assets	¥13.6bn	at 2022-08-31	Cons.	Assets
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 assets	¥12.5bn	at 2019-08-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥8.2bn	at 2023-08-31	Cons.	Liabilities
Total liabilities	¥10.4bn	at 2022-08-31	Cons.	Liabilities
Net assets / equity	¥3.7bn	at 2023-08-31	Cons.	Net assets
Net assets / equity	¥3.1bn	at 2022-08-31	Cons.	Net assets
Net assets / equity	¥2.4bn	at 2021-08-31^v	Cons.	Net assets
Net assets / equity	¥3.2bn	at 2020-08-31^v	Cons.	Net assets (5-year summary)
Net assets / equity	¥5.7bn	at 2019-08-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥2.2bn	at 2023-08-31	Cons.	Cash and deposits
Cash and deposits	¥4.5bn	at 2022-08-31	Cons.	Cash and deposits
Cash & equivalents	¥2.1bn	at 2023-08-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥4.5bn	at 2022-08-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥4.8bn	at 2021-08-31^v	Cons.	Cash and cash equivalents
Cash & equivalents	¥4.0bn	at 2020-08-31^v	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥934m	at 2019-08-31^d	Cons.	Cash and cash equivalents (5-year summary)
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	Cons.	Net cash provided by used in operating activities
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)
Operating cash flow	¥726m	2018-09-01 → 2019-08-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
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	Cons.	Net cash provided by used in investment activities
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)
Investing cash flow	−¥985m	2018-09-01 → 2019-08-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
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	Cons.	Net cash provided by used in financing activities
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)
Financing cash flow	¥193m	2018-09-01 → 2019-08-31^d	Cons.	Net cash provided by used in financing activities (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	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)
EPS (basic)	¥7.04	2018-09-01 → 2019-08-31^d	Cons.	Basic earnings loss 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	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)
Net assets per share	¥649.21	at 2019-08-31^d	Cons.	Net assets per share (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	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)
Equity ratio	45.2%	at 2019-08-31^d	Cons.	Equity to asset ratio (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	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)
ROE	1.1%	2018-09-01 → 2019-08-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	938	at 2023-08-31	Cons.	Number of employees
Employees	830	at 2022-08-31	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
Employees	974	at 2019-08-31^d	Cons.	Number of employees
Revenue	¥826m	2022-09-01 → 2023-08-31	Standalone	Operating revenue1
Revenue	¥805m	2021-09-01 → 2022-08-31	Standalone	Operating revenue1
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)
Revenue	¥1.1bn	2018-09-01 → 2019-08-31^d	Standalone	Operating revenue1 (5-year summary)
Operating income	¥7m	2022-09-01 → 2023-08-31	Standalone	Operating income
Operating income	¥46m	2021-09-01 → 2022-08-31	Standalone	Operating income
Ordinary income	¥14m	2022-09-01 → 2023-08-31	Standalone	Ordinary income
Ordinary income	¥55m	2021-09-01 → 2022-08-31	Standalone	Ordinary income
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)
Ordinary income	¥149m	2018-09-01 → 2019-08-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥34m	2022-09-01 → 2023-08-31	Standalone	Income before income taxes
Profit before tax	−¥2.2bn	2021-09-01 → 2022-08-31	Standalone	Income before income taxes
Net income	¥50m	2022-09-01 → 2023-08-31	Standalone	Profit loss
Net income	−¥2.3bn	2021-09-01 → 2022-08-31	Standalone	Profit loss
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)
Net income	¥97m	2018-09-01 → 2019-08-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥7.8bn	at 2023-08-31	Standalone	Assets
Total assets	¥10.5bn	at 2022-08-31	Standalone	Assets
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 assets	¥6.9bn	at 2019-08-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥5.5bn	at 2023-08-31	Standalone	Liabilities
Total liabilities	¥8.2bn	at 2022-08-31	Standalone	Liabilities
Net assets / equity	¥2.3bn	at 2023-08-31	Standalone	Net assets
Net assets / equity	¥2.3bn	at 2022-08-31	Standalone	Net assets
Net assets / equity	¥4.5bn	at 2021-08-31^v	Standalone	Net assets
Net assets / equity	¥4.6bn	at 2020-08-31^v	Standalone	Net assets (5-year summary)
Net assets / equity	¥5.5bn	at 2019-08-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥423m	at 2023-08-31	Standalone	Cash and deposits
Cash and deposits	¥2.8bn	at 2022-08-31	Standalone	Cash and deposits
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	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)
EPS (basic)	¥11.1	2018-09-01 → 2019-08-31^d	Standalone	Basic earnings loss 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	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)
Dividend per share	¥18	2018-09-01 → 2019-08-31^d	Standalone	Dividend paid 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	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)
Net assets per share	¥631.83	at 2019-08-31^d	Standalone	Net assets per share (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	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)
Equity ratio	80.3%	at 2019-08-31^d	Standalone	Equity to asset ratio (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	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)
ROE	1.8%	2018-09-01 → 2019-08-31^d	Standalone	Rate of return on equity (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	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)
Shares issued	9,689,200	at 2019-08-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	24	at 2023-08-31	Standalone	Number of employees
Employees	21	at 2022-08-31	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
Employees	26	at 2019-08-31^d	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 · 1,397

Item	Context	Value	Unit
Net assets	CurrentYearInstant_ShareholdersEquityMember	3438487000	JPY
Net assets	Prior1YearInstant_ValuationDifferenceOnAvailableForSaleSecuritiesMember	698000	JPY
Net assets	Prior1YearInstant_ForeignCurrencyTranslationAdjustmentMember	230151000	JPY
Net assets	Prior1YearInstant_ValuationAndTranslationAdjustmentsMember	230849000	JPY
Net assets	Prior1YearInstant	3136871000	JPY
Dividends from surplus	CurrentYearDuration	-44403000	JPY
Profit loss attributable to owners of parent	CurrentYearDuration	562006000	JPY
Disposal of treasury stock	CurrentYearDuration	14863000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_ValuationDifferenceOnAvailableForSaleSecuritiesMember	1136000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_ForeignCurrencyTranslationAdjustmentMember	25252000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_ValuationAndTranslationAdjustmentsMember	26388000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration	26388000	JPY
Total changes of items during the period	CurrentYearDuration_ValuationDifferenceOnAvailableForSaleSecuritiesMember	1136000	JPY
Total changes of items during the period	CurrentYearDuration_ForeignCurrencyTranslationAdjustmentMember	25252000	JPY
Total changes of items during the period	CurrentYearDuration_ValuationAndTranslationAdjustmentsMember	26388000	JPY
Total changes of items during the period	CurrentYearDuration	558854000	JPY
Net assets	CurrentYearInstant_ValuationDifferenceOnAvailableForSaleSecuritiesMember	1834000	JPY
Net assets	CurrentYearInstant_ForeignCurrencyTranslationAdjustmentMember	255403000	JPY
Net assets	CurrentYearInstant_ValuationAndTranslationAdjustmentsMember	257238000	JPY
Net assets	CurrentYearInstant	3695726000	JPY
Income before income taxes	Prior1YearDuration	743033000	JPY
Income before income taxes	CurrentYearDuration	545108000	JPY
Depreciation and amortization ope cf	Prior1YearDuration	256441000	JPY
Depreciation and amortization ope cf	CurrentYearDuration	271346000	JPY
Depreciation of intangible assets ope cf	Prior1YearDuration	42775000	JPY
Depreciation of intangible assets ope cf	CurrentYearDuration	36420000	JPY
Impairment loss ope cf	Prior1YearDuration	14327000	JPY
Impairment loss ope cf	CurrentYearDuration	94464000	JPY
Amortization of goodwill ope cf	Prior1YearDuration	4453000	JPY
Amortization of goodwill ope cf	CurrentYearDuration	6680000	JPY
Increase decrease in allowance for doubtful accounts ope cf	Prior1YearDuration	-17772000	JPY
Increase decrease in allowance for doubtful accounts ope cf	CurrentYearDuration	-17359000	JPY
Increase decrease in provision for bonuses ope cf	Prior1YearDuration	97576000	JPY
Increase decrease in provision for bonuses ope cf	CurrentYearDuration	97812000	JPY
Increase decrease in provision for directors bonuses ope cf	Prior1YearDuration	－	JPY
Increase decrease in provision for directors bonuses ope cf	CurrentYearDuration	20750000	JPY
Interest and dividends income ope cf	Prior1YearDuration	-9931000	JPY
Interest and dividends income ope cf	CurrentYearDuration	-11518000	JPY
Subsidy income2 ope cf	Prior1YearDuration	-416905000	JPY
Subsidy income2 ope cf	CurrentYearDuration	-24628000	JPY
Interest expenses ope cf	Prior1YearDuration	52654000	JPY
Interest expenses ope cf	CurrentYearDuration	48042000	JPY
Commission fee ope cf	Prior1YearDuration	1036000	JPY
Commission fee ope cf	CurrentYearDuration	1036000	JPY
Loss gain on sales of investment securities ope cf	Prior1YearDuration	－	JPY
Loss gain on sales of investment securities ope cf	CurrentYearDuration	-1556000	JPY
Loss gain on sales of noncurrent assets ope cf	Prior1YearDuration	-485000	JPY
Loss gain on sales of noncurrent assets ope cf	CurrentYearDuration	-347000	JPY
Loss on retirement of noncurrent assets ope cf	Prior1YearDuration	1343000	JPY
Loss on retirement of noncurrent assets ope cf	CurrentYearDuration	332000	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 2022-08-31	pass
balance sheet identity	consolidated 2023-08-31	pass
balance sheet identity	non_consolidated 2022-08-31	pass
balance sheet identity	non_consolidated 2023-08-31	pass rounding
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2021-08-31	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	non_consolidated 2021-08-31	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 income attributable to parent	consolidated 2021-09-01/2022-08-31	pass
statement vs summary · net income attributable to parent	consolidated 2022-09-01/2023-08-31	pass
statement vs summary · operating cash flow	consolidated 2021-09-01/2022-08-31	pass
statement vs summary · operating cash flow	consolidated 2022-09-01/2023-08-31	pass
statement vs summary · revenue	consolidated 2021-09-01/2022-08-31	pass
statement vs summary · revenue	consolidated 2022-09-01/2023-08-31	pass
statement vs summary · revenue	non_consolidated 2021-09-01/2022-08-31	pass
statement vs summary · revenue	non_consolidated 2022-09-01/2023-08-31	pass
statement vs summary · total assets	consolidated 2022-08-31	pass
statement vs summary · total assets	consolidated 2023-08-31	pass
statement vs summary · total assets	non_consolidated 2022-08-31	pass
statement vs summary · total assets	non_consolidated 2023-08-31	pass