Annual report

Period2022-11-01 → 2023-10-31

Filed2024-01-31

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 137

Metric	Value	Period	Scope	Source row
Revenue	¥2.4bn	2022-11-01 → 2023-10-31	Cons.	Net sales
Revenue	¥2.0bn	2021-11-01 → 2022-10-31	Cons.	Net sales
Revenue	¥1.7bn	2020-11-01 → 2021-10-31^d	Cons.	Net sales (5-year summary)
Revenue	¥2.1bn	2019-11-01 → 2020-10-31^d	Cons.	Net sales (5-year summary)
Revenue	¥2.6bn	2018-11-01 → 2019-10-31^d	Cons.	Net sales (5-year summary)
Operating income	−¥244m	2022-11-01 → 2023-10-31	Cons.	Operating income
Operating income	−¥588m	2021-11-01 → 2022-10-31	Cons.	Operating income
Ordinary income	−¥193m	2022-11-01 → 2023-10-31	Cons.	Ordinary income
Ordinary income	−¥511m	2021-11-01 → 2022-10-31	Cons.	Ordinary income
Ordinary income	−¥841m	2020-11-01 → 2021-10-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥137m	2019-11-01 → 2020-10-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥543m	2018-11-01 → 2019-10-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥258m	2022-11-01 → 2023-10-31	Cons.	Income before income taxes
Profit before tax	−¥603m	2021-11-01 → 2022-10-31	Cons.	Income before income taxes
Net income (owners)	−¥300m	2022-11-01 → 2023-10-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥668m	2021-11-01 → 2022-10-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥793m	2020-11-01 → 2021-10-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥652m	2019-11-01 → 2020-10-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥340m	2018-11-01 → 2019-10-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥300m	2022-11-01 → 2023-10-31	Cons.	Profit loss
Net income	−¥668m	2021-11-01 → 2022-10-31	Cons.	Profit loss
Total assets	¥3.7bn	at 2023-10-31	Cons.	Assets
Total assets	¥3.9bn	at 2022-10-31	Cons.	Assets
Total assets	¥4.6bn	at 2021-10-31^d	Cons.	Total assets (5-year summary)
Total assets	¥5.4bn	at 2020-10-31^d	Cons.	Total assets (5-year summary)
Total assets	¥6.1bn	at 2019-10-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥559m	at 2023-10-31	Cons.	Liabilities
Total liabilities	¥461m	at 2022-10-31	Cons.	Liabilities
Net assets / equity	¥3.1bn	at 2023-10-31	Cons.	Net assets
Net assets / equity	¥3.4bn	at 2022-10-31	Cons.	Net assets
Net assets / equity	¥4.1bn	at 2021-10-31^d	Cons.	Net assets
Net assets / equity	¥5.1bn	at 2020-10-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥5.8bn	at 2019-10-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥2.7bn	at 2023-10-31	Cons.	Cash and deposits
Cash and deposits	¥3.1bn	at 2022-10-31	Cons.	Cash and deposits
Cash & equivalents	¥2.7bn	at 2023-10-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥3.1bn	at 2022-10-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥3.4bn	at 2021-10-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥4.4bn	at 2020-10-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥4.8bn	at 2019-10-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥268m	2022-11-01 → 2023-10-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥416m	2021-11-01 → 2022-10-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥654m	2020-11-01 → 2021-10-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥63m	2019-11-01 → 2020-10-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥575m	2018-11-01 → 2019-10-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥92m	2022-11-01 → 2023-10-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	¥161m	2021-11-01 → 2022-10-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥176m	2020-11-01 → 2021-10-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥275m	2019-11-01 → 2020-10-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥104m	2018-11-01 → 2019-10-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	−¥16m	2022-11-01 → 2023-10-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥176m	2021-11-01 → 2022-10-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥257m	2020-11-01 → 2021-10-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥767,000	2019-11-01 → 2020-10-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥7m	2018-11-01 → 2019-10-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-58.53	2022-11-01 → 2023-10-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-130.04	2021-11-01 → 2022-10-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-146.97	2020-11-01 → 2021-10-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-121.05	2019-11-01 → 2020-10-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥63.14	2018-11-01 → 2019-10-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥62.89	2018-11-01 → 2019-10-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥613.93	at 2023-10-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥662.79	at 2022-10-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥789.09	at 2021-10-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥947.37	at 2020-10-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥1,068.08	at 2019-10-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	84.9%	at 2023-10-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	88.1%	at 2022-10-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	91.2%	at 2021-10-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	94.6%	at 2020-10-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	94.0%	at 2019-10-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	6.1%	2018-11-01 → 2019-10-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	151	at 2023-10-31	Cons.	Number of employees
Employees	143	at 2022-10-31	Cons.	Number of employees
Employees	151	at 2021-10-31^d	Cons.	Number of employees
Employees	135	at 2020-10-31^d	Cons.	Number of employees
Employees	100	at 2019-10-31^d	Cons.	Number of employees
Revenue	¥1.6bn	2022-11-01 → 2023-10-31	Standalone	Net sales
Revenue	¥1.4bn	2021-11-01 → 2022-10-31	Standalone	Net sales
Revenue	¥1.2bn	2020-11-01 → 2021-10-31^d	Standalone	Net sales (5-year summary)
Revenue	¥1.7bn	2019-11-01 → 2020-10-31^d	Standalone	Net sales (5-year summary)
Revenue	¥2.5bn	2018-11-01 → 2019-10-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥292m	2022-11-01 → 2023-10-31	Standalone	Operating income
Operating income	−¥638m	2021-11-01 → 2022-10-31	Standalone	Operating income
Ordinary income	−¥266m	2022-11-01 → 2023-10-31	Standalone	Ordinary income
Ordinary income	−¥569m	2021-11-01 → 2022-10-31	Standalone	Ordinary income
Ordinary income	−¥751m	2020-11-01 → 2021-10-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥123m	2019-11-01 → 2020-10-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥566m	2018-11-01 → 2019-10-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥330m	2022-11-01 → 2023-10-31	Standalone	Income before income taxes
Profit before tax	−¥762m	2021-11-01 → 2022-10-31	Standalone	Income before income taxes
Net income	−¥364m	2022-11-01 → 2023-10-31	Standalone	Profit loss
Net income	−¥802m	2021-11-01 → 2022-10-31	Standalone	Profit loss
Net income	−¥734m	2020-11-01 → 2021-10-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥778m	2019-11-01 → 2020-10-31^d	Standalone	Net income loss (5-year summary)
Net income	¥379m	2018-11-01 → 2019-10-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥3.2bn	at 2023-10-31	Standalone	Assets
Total assets	¥3.5bn	at 2022-10-31	Standalone	Assets
Total assets	¥4.4bn	at 2021-10-31^d	Standalone	Total assets (5-year summary)
Total assets	¥5.3bn	at 2020-10-31^d	Standalone	Total assets (5-year summary)
Total assets	¥6.2bn	at 2019-10-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥329m	at 2023-10-31	Standalone	Liabilities
Total liabilities	¥329m	at 2022-10-31	Standalone	Liabilities
Net assets / equity	¥2.9bn	at 2023-10-31	Standalone	Net assets
Net assets / equity	¥3.2bn	at 2022-10-31	Standalone	Net assets
Net assets / equity	¥4.1bn	at 2021-10-31^d	Standalone	Net assets
Net assets / equity	¥5.1bn	at 2020-10-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥5.8bn	at 2019-10-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥2.1bn	at 2023-10-31	Standalone	Cash and deposits
Cash and deposits	¥2.5bn	at 2022-10-31	Standalone	Cash and deposits
EPS (basic)	¥-71.05	2022-11-01 → 2023-10-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-155.94	2021-11-01 → 2022-10-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-135.99	2020-11-01 → 2021-10-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-144.47	2019-11-01 → 2020-10-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥70.39	2018-11-01 → 2019-10-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥70.11	2018-11-01 → 2019-10-31^d	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥558.95	at 2023-10-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥621.67	at 2022-10-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥786.61	at 2021-10-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥937.33	at 2020-10-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥1,081.88	at 2019-10-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	89.7%	at 2023-10-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	90.6%	at 2022-10-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	94.8%	at 2021-10-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	95.5%	at 2020-10-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	94.3%	at 2019-10-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	6.7%	2018-11-01 → 2019-10-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	5,414,000	at 2023-10-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	5,414,000	at 2022-10-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	5,414,000	at 2021-10-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	5,390,000	at 2020-10-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	5,388,200	at 2019-10-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	89	at 2023-10-31	Standalone	Number of employees
Employees	82	at 2022-10-31	Standalone	Number of employees
Employees	95	at 2021-10-31^d	Standalone	Number of employees
Employees	94	at 2020-10-31^d	Standalone	Number of employees
Employees	84	at 2019-10-31^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 · 1,212

Item	Context	Value	Unit
Net increase decrease in cash and cash equivalents	CurrentYearDuration	-347502000	JPY
Cash and cash equivalents	Prior2YearInstant	3391708000	JPY
Cash and cash equivalents	Prior1YearInstant	3059977000	JPY
Cash and cash equivalents	Prior1YearInstant	3059977000	JPY
Cash and cash equivalents	CurrentYearInstant	2712474000	JPY
Number of consolidated subsidiaries	CurrentYearInstant	6
Number of associates accounted for using equity method	CurrentYearInstant	1
Directors compensations sga	Prior1YearDuration	110336000	JPY
Directors compensations sga	CurrentYearDuration	108009000	JPY
Salaries and allowances sga	Prior1YearDuration	333395000	JPY
Salaries and allowances sga	CurrentYearDuration	327578000	JPY
Provision for directors bonuses sga	Prior1YearDuration	5058000	JPY
Provision for directors bonuses sga	CurrentYearDuration	18913000	JPY
Compensations sga	Prior1YearDuration	127118000	JPY
Compensations sga	CurrentYearDuration	147527000	JPY
Research and development expenses sga	Prior1YearDuration	479905000	JPY
Research and development expenses sga	CurrentYearDuration	457516000	JPY
Provision of allowance for doubtful accounts sga	Prior1YearDuration	32000	JPY
Provision of allowance for doubtful accounts sga	CurrentYearDuration	-1388000	JPY
Research and development expenses included in general and administrative expenses and manufacturing cost for current period	Prior1YearDuration	479905000	JPY
Research and development expenses included in general and administrative expenses and manufacturing cost for current period	CurrentYearDuration	457516000	JPY
Cash and deposits	Prior1YearInstant_NonConsolidatedMember	2540870000	JPY
Cash and deposits	CurrentYearInstant_NonConsolidatedMember	2075072000	JPY
Accounts receivable trade	Prior1YearInstant_NonConsolidatedMember	304127000	JPY
Accounts receivable trade	CurrentYearInstant_NonConsolidatedMember	396643000	JPY
Contract assets	Prior1YearInstant_NonConsolidatedMember	79756000	JPY
Contract assets	CurrentYearInstant_NonConsolidatedMember	－	JPY
Work in process	Prior1YearInstant_NonConsolidatedMember	8856000	JPY
Work in process	CurrentYearInstant_NonConsolidatedMember	33257000	JPY
Prepaid expenses	Prior1YearInstant_NonConsolidatedMember	14587000	JPY
Prepaid expenses	CurrentYearInstant_NonConsolidatedMember	57247000	JPY
Other ca	Prior1YearInstant_NonConsolidatedMember	18753000	JPY
Other ca	CurrentYearInstant_NonConsolidatedMember	7589000	JPY
Allowance for doubtful accounts ca	Prior1YearInstant_NonConsolidatedMember	-6045000	JPY
Allowance for doubtful accounts ca	CurrentYearInstant_NonConsolidatedMember	-4656000	JPY
Current assets	Prior1YearInstant_NonConsolidatedMember	2960906000	JPY
Current assets	CurrentYearInstant_NonConsolidatedMember	2565153000	JPY
Software	Prior1YearInstant_NonConsolidatedMember	－	JPY
Software	CurrentYearInstant_NonConsolidatedMember	12539000	JPY
Intangible assets	Prior1YearInstant_NonConsolidatedMember	－	JPY
Intangible assets	CurrentYearInstant_NonConsolidatedMember	12539000	JPY
Investment securities	Prior1YearInstant_NonConsolidatedMember	79607000	JPY
Investment securities	CurrentYearInstant_NonConsolidatedMember	141182000	JPY
Stocks of subsidiaries and affiliates	Prior1YearInstant_NonConsolidatedMember	444666000	JPY
Stocks of subsidiaries and affiliates	CurrentYearInstant_NonConsolidatedMember	444666000	JPY
Long term loans receivable from subsidiaries and affiliates	Prior1YearInstant_NonConsolidatedMember	73800000	JPY
Long term loans receivable from subsidiaries and affiliates	CurrentYearInstant_NonConsolidatedMember	－	JPY
Claims provable in bankruptcy claims provable in rehabilitation and other	Prior1YearInstant_NonConsolidatedMember	67911000	JPY
Claims provable in bankruptcy claims provable in rehabilitation and other	CurrentYearInstant_NonConsolidatedMember	61503000	JPY
Other ioa	Prior1YearInstant_NonConsolidatedMember	14440000	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 2022-10-31	pass
balance sheet identity	consolidated 2023-10-31	pass
balance sheet identity	non_consolidated 2022-10-31	pass rounding
balance sheet identity	non_consolidated 2023-10-31	pass
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2021-10-31	pass
statement vs summary · net assets	consolidated 2022-10-31	pass
statement vs summary · net assets	consolidated 2023-10-31	pass
statement vs summary · net assets	non_consolidated 2021-10-31	pass
statement vs summary · net assets	non_consolidated 2022-10-31	pass
statement vs summary · net assets	non_consolidated 2023-10-31	pass
statement vs summary · net income attributable to parent	consolidated 2021-11-01/2022-10-31	pass
statement vs summary · net income attributable to parent	consolidated 2022-11-01/2023-10-31	pass
statement vs summary · operating cash flow	consolidated 2021-11-01/2022-10-31	pass
statement vs summary · operating cash flow	consolidated 2022-11-01/2023-10-31	pass
statement vs summary · revenue	consolidated 2021-11-01/2022-10-31	pass
statement vs summary · revenue	consolidated 2022-11-01/2023-10-31	pass
statement vs summary · revenue	non_consolidated 2021-11-01/2022-10-31	pass
statement vs summary · revenue	non_consolidated 2022-11-01/2023-10-31	pass
statement vs summary · total assets	consolidated 2022-10-31	pass
statement vs summary · total assets	consolidated 2023-10-31	pass
statement vs summary · total assets	non_consolidated 2022-10-31	pass
statement vs summary · total assets	non_consolidated 2023-10-31	pass