Annual report

Period2025-03-01 → 2026-02-28
Filed2026-05-25
StandardJapan GAAP
ConsolidatedNo
Data checks13 of 13 passed
Key figures · 78
MetricValuePeriodScopeSource row
Revenue¥10.3bn2025-03-01 → 2026-02-28StandaloneNet sales
Revenue¥9.8bn2024-03-01 → 2025-02-28StandaloneNet sales
Revenue¥9.9bn2023-03-01 → 2024-02-29dStandaloneNet sales (5-year summary)
Revenue¥9.2bn2022-03-01 → 2023-02-28dStandaloneNet sales (5-year summary)
Revenue¥25m2021-03-01 → 2022-02-28dStandaloneNet sales (5-year summary)
Operating income¥581m2025-03-01 → 2026-02-28StandaloneOperating income
Operating income¥638m2024-03-01 → 2025-02-28StandaloneOperating income
Ordinary income¥1.1bn2025-03-01 → 2026-02-28StandaloneOrdinary income
Ordinary income¥980m2024-03-01 → 2025-02-28StandaloneOrdinary income
Ordinary income¥1.8bn2023-03-01 → 2024-02-29dStandaloneOrdinary income loss (5-year summary)
Ordinary income¥174m2022-03-01 → 2023-02-28dStandaloneOrdinary income loss (5-year summary)
Ordinary income−¥129m2021-03-01 → 2022-02-28dStandaloneOrdinary income loss (5-year summary)
Profit before tax¥1.1bn2025-03-01 → 2026-02-28StandaloneIncome before income taxes
Profit before tax¥980m2024-03-01 → 2025-02-28StandaloneIncome before income taxes
Net income¥726m2025-03-01 → 2026-02-28StandaloneProfit loss
Net income¥579m2024-03-01 → 2025-02-28StandaloneProfit loss
Net income¥1.1bn2023-03-01 → 2024-02-29dStandaloneNet income loss (5-year summary)
Net income¥244m2022-03-01 → 2023-02-28dStandaloneNet income loss (5-year summary)
Net income−¥130m2021-03-01 → 2022-02-28dStandaloneNet income loss (5-year summary)
Total assets¥8.5bnat 2026-02-28StandaloneAssets
Total assets¥8.4bnat 2025-02-28StandaloneAssets
Total assets¥9.1bnat 2024-02-29dStandaloneTotal assets (5-year summary)
Total assets¥7.7bnat 2023-02-28dStandaloneTotal assets (5-year summary)
Total assets¥6.6bnat 2022-02-28dStandaloneTotal assets (5-year summary)
Total liabilities¥4.3bnat 2026-02-28StandaloneLiabilities
Total liabilities¥4.5bnat 2025-02-28StandaloneLiabilities
Net assets / equity¥4.1bnat 2026-02-28StandaloneNet assets
Net assets / equity¥3.9bnat 2025-02-28StandaloneNet assets
Net assets / equity¥4.0bnat 2024-02-29dStandaloneNet assets
Net assets / equity¥2.9bnat 2023-02-28dStandaloneNet assets (5-year summary)
Net assets / equity¥2.6bnat 2022-02-28dStandaloneNet assets (5-year summary)
Cash and deposits¥1.1bnat 2026-02-28StandaloneCash and deposits
Cash and deposits¥1.7bnat 2025-02-28StandaloneCash and deposits
Cash & equivalents¥1.1bnat 2026-02-28StandaloneCash and cash equivalents
Cash & equivalents¥1.7bnat 2025-02-28StandaloneCash and cash equivalents
Cash & equivalents¥1.9bnat 2024-02-29dStandaloneCash and cash equivalents
Operating cash flow¥318m2025-03-01 → 2026-02-28StandaloneNet cash provided by used in operating activities
Operating cash flow¥644m2024-03-01 → 2025-02-28StandaloneNet cash provided by used in operating activities
Operating cash flow¥1.4bn2023-03-01 → 2024-02-29dStandaloneNet cash provided by used in operating activities (5-year summary)
Investing cash flow−¥168m2025-03-01 → 2026-02-28StandaloneNet cash provided by used in investment activities
Investing cash flow−¥4m2024-03-01 → 2025-02-28StandaloneNet cash provided by used in investment activities
Investing cash flow¥53m2023-03-01 → 2024-02-29dStandaloneNet cash provided by used in investing activities (5-year summary)
Financing cash flow−¥739m2025-03-01 → 2026-02-28StandaloneNet cash provided by used in financing activities
Financing cash flow−¥884m2024-03-01 → 2025-02-28StandaloneNet cash provided by used in financing activities
Financing cash flow−¥271m2023-03-01 → 2024-02-29dStandaloneNet cash provided by used in financing activities (5-year summary)
EPS (basic)¥72.652025-03-01 → 2026-02-28StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥57.852024-03-01 → 2025-02-28StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥110.312023-03-01 → 2024-02-29dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥24,389.672022-03-01 → 2023-02-28dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-12,961.772021-03-01 → 2022-02-28dStandaloneBasic earnings loss per share (5-year summary)
EPS (diluted)¥71.172025-03-01 → 2026-02-28StandaloneDiluted earnings per share (5-year summary)
Dividend per share¥402025-03-01 → 2026-02-28StandaloneDividend paid per share (5-year summary)
Dividend per share¥392024-03-01 → 2025-02-28StandaloneDividend paid per share (5-year summary)
Dividend per share¥65,230.452023-03-01 → 2024-02-29dStandaloneDividend paid per share (5-year summary)
Net assets per share¥418.45at 2026-02-28StandaloneNet assets per share (5-year summary)
Net assets per share¥388.21at 2025-02-28StandaloneNet assets per share (5-year summary)
Net assets per share¥395.59at 2024-02-29dStandaloneNet assets per share (5-year summary)
Net assets per share¥285,283.5at 2023-02-28dStandaloneNet assets per share (5-year summary)
Net assets per share¥260,893.84at 2022-02-28dStandaloneNet assets per share (5-year summary)
Equity ratio48.8%at 2026-02-28StandaloneEquity to asset ratio (5-year summary)
Equity ratio46.3%at 2025-02-28StandaloneEquity to asset ratio (5-year summary)
Equity ratio43.5%at 2024-02-29dStandaloneEquity to asset ratio (5-year summary)
Equity ratio37.2%at 2023-02-28dStandaloneEquity to asset ratio (5-year summary)
Equity ratio39.5%at 2022-02-28dStandaloneEquity to asset ratio (5-year summary)
ROE18.1%2025-03-01 → 2026-02-28StandaloneRate of return on equity (5-year summary)
ROE14.8%2024-03-01 → 2025-02-28StandaloneRate of return on equity (5-year summary)
ROE32.4%2023-03-01 → 2024-02-29dStandaloneRate of return on equity (5-year summary)
ROE8.9%2022-03-01 → 2023-02-28dStandaloneRate of return on equity (5-year summary)
Shares issued10,000,000at 2026-02-28StandaloneTotal number of issued shares (5-year summary)
Shares issued10,000,000at 2025-02-28StandaloneTotal number of issued shares (5-year summary)
Shares issued10,000at 2024-02-29dStandaloneTotal number of issued shares (5-year summary)
Shares issued10,000at 2023-02-28dStandaloneTotal number of issued shares (5-year summary)
Shares issued10,000at 2022-02-28dStandaloneTotal number of issued shares (5-year summary)
Employees76at 2026-02-28StandaloneNumber of employees
Employees76at 2025-02-28StandaloneNumber of employees
Employees67at 2024-02-29dStandaloneNumber of employees
Employees67at 2023-02-28dStandaloneNumber of employees
Employees0at 2022-02-28dStandaloneNumber 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 · 866
ItemContextValueUnit
Independent auditors report non consolidated (text)FilingDateInstantText · Plus
Audit firm1 non consolidatedFilingDateInstant
Original text (Japanese) 三 優 監 査 法 人
Cpa1 audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)山本 公太
Cpa2 audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)中西 耕一郎
Key audit matters non consolidated (text)FilingDateInstantText · Plus
Overview kam non consolidated (text)FilingDateInstantText · Plus
Short description kam non consolidatedFilingDateInstant_Row1Member
Original text (Japanese)返金負債の見積り
Description including reason kam non consolidated (text)FilingDateInstant_Row1MemberText · Plus
Reference kam non consolidatedFilingDateInstant_Row1Member
Original text (Japanese)【注記事項】(重要な会計上の見積り)2.返金負債の見積り
Auditors response kam non consolidated (text)FilingDateInstant_Row1MemberText · Plus
Other information non consolidated (text)FilingDateInstantText · Plus
Fee related information non consolidated (text)FilingDateInstantText · Plus
Number of submissionFilingDateInstant1
Net sales (5-year summary)Prior4YearDuration_NonConsolidatedMember24700000JPY
Net sales (5-year summary)Prior3YearDuration_NonConsolidatedMember9207828000JPY
Net sales (5-year summary)Prior2YearDuration_NonConsolidatedMember9938817000JPY
Net sales (5-year summary)Prior1YearDuration_NonConsolidatedMember9825360000JPY
Net sales (5-year summary)CurrentYearDuration_NonConsolidatedMember10283187000JPY
Ordinary income loss (5-year summary)Prior4YearDuration_NonConsolidatedMember-128905000JPY
Ordinary income loss (5-year summary)Prior3YearDuration_NonConsolidatedMember174410000JPY
Ordinary income loss (5-year summary)Prior2YearDuration_NonConsolidatedMember1771877000JPY
Ordinary income loss (5-year summary)Prior1YearDuration_NonConsolidatedMember980080000JPY
Ordinary income loss (5-year summary)CurrentYearDuration_NonConsolidatedMember1146865000JPY
Net income loss (5-year summary)Prior4YearDuration_NonConsolidatedMember-129617000JPY
Net income loss (5-year summary)Prior3YearDuration_NonConsolidatedMember243896000JPY
Net income loss (5-year summary)Prior2YearDuration_NonConsolidatedMember1103069000JPY
Net income loss (5-year summary)Prior1YearDuration_NonConsolidatedMember578533000JPY
Net income loss (5-year summary)CurrentYearDuration_NonConsolidatedMember726067000JPY
Equity in earnings losses of affiliates if equity method is applied (5-year summary)Prior4YearDuration_NonConsolidatedMember-JPY
Equity in earnings losses of affiliates if equity method is applied (5-year summary)Prior3YearDuration_NonConsolidatedMember-JPY
Equity in earnings losses of affiliates if equity method is applied (5-year summary)Prior2YearDuration_NonConsolidatedMember-JPY
Equity in earnings losses of affiliates if equity method is applied (5-year summary)Prior1YearDuration_NonConsolidatedMember-JPY
Equity in earnings losses of affiliates if equity method is applied (5-year summary)CurrentYearDuration_NonConsolidatedMember-JPY
Capital stock (5-year summary)Prior4YearInstant_NonConsolidatedMember30000000JPY
Capital stock (5-year summary)Prior3YearInstant_NonConsolidatedMember30000000JPY
Capital stock (5-year summary)Prior2YearInstant_NonConsolidatedMember30000000JPY
Capital stock (5-year summary)Prior1YearInstant_NonConsolidatedMember30000000JPY
Capital stock (5-year summary)CurrentYearInstant_NonConsolidatedMember30000000JPY
Total number of issued shares (5-year summary)Prior4YearInstant_NonConsolidatedMember10000
Total number of issued shares (5-year summary)Prior3YearInstant_NonConsolidatedMember10000
Total number of issued shares (5-year summary)Prior2YearInstant_NonConsolidatedMember10000
Total number of issued shares (5-year summary)Prior1YearInstant_NonConsolidatedMember10000000
Total number of issued shares (5-year summary)CurrentYearInstant_NonConsolidatedMember10000000
Net assets (5-year summary)Prior4YearInstant_NonConsolidatedMember2609087000JPY
Net assets (5-year summary)Prior3YearInstant_NonConsolidatedMember2852983000JPY
Net assets (5-year summary)Prior2YearInstant_NonConsolidatedMember3956053000JPY
Net assets (5-year summary)Prior1YearInstant_NonConsolidatedMember3882271000JPY
Net assets (5-year summary)CurrentYearInstant_NonConsolidatedMember4136637000JPY
Total assets (5-year summary)Prior4YearInstant_NonConsolidatedMember6597603000JPY
Total assets (5-year summary)Prior3YearInstant_NonConsolidatedMember7672328000JPY

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 · 13 of 13 passed
balance sheet identitynon_consolidated 2025-02-28pass
balance sheet identitynon_consolidated 2026-02-28pass
dei present pass
period resolution pass
statement vs summary · net assetsnon_consolidated 2024-02-29pass
statement vs summary · net assetsnon_consolidated 2025-02-28pass
statement vs summary · net assetsnon_consolidated 2026-02-28pass
statement vs summary · operating cash flownon_consolidated 2024-03-01/2025-02-28pass
statement vs summary · operating cash flownon_consolidated 2025-03-01/2026-02-28pass
statement vs summary · revenuenon_consolidated 2024-03-01/2025-02-28pass
statement vs summary · revenuenon_consolidated 2025-03-01/2026-02-28pass
statement vs summary · total assetsnon_consolidated 2025-02-28pass
statement vs summary · total assetsnon_consolidated 2026-02-28pass