Annual report

Period2021-06-01 → 2022-05-31

Filed2022-08-30

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 142

Metric	Value	Period	Scope	Source row
Revenue	¥7.4bn	2021-06-01 → 2022-05-31	Cons.	Net sales
Revenue	¥12.2bn	2020-06-01 → 2021-05-31	Cons.	Net sales
Revenue	¥13.0bn	2019-06-01 → 2020-05-31^d	Cons.	Net sales (5-year summary)
Revenue	¥11.6bn	2018-06-01 → 2019-05-31^d	Cons.	Net sales (5-year summary)
Revenue	¥7.2bn	2017-06-01 → 2018-05-31^d	Cons.	Net sales (5-year summary)
Operating income	−¥1.4bn	2021-06-01 → 2022-05-31	Cons.	Operating income
Operating income	−¥812m	2020-06-01 → 2021-05-31	Cons.	Operating income
Ordinary income	−¥1.5bn	2021-06-01 → 2022-05-31	Cons.	Ordinary income
Ordinary income	−¥923m	2020-06-01 → 2021-05-31	Cons.	Ordinary income
Ordinary income	¥590m	2019-06-01 → 2020-05-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥85m	2018-06-01 → 2019-05-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥564m	2017-06-01 → 2018-05-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥2.0bn	2021-06-01 → 2022-05-31	Cons.	Income before income taxes
Profit before tax	−¥1.1bn	2020-06-01 → 2021-05-31	Cons.	Income before income taxes
Net income (owners)	−¥2.1bn	2021-06-01 → 2022-05-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥1.2bn	2020-06-01 → 2021-05-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥527m	2019-06-01 → 2020-05-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥304m	2018-06-01 → 2019-05-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥449m	2017-06-01 → 2018-05-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥2.1bn	2021-06-01 → 2022-05-31	Cons.	Profit loss
Net income	−¥1.2bn	2020-06-01 → 2021-05-31	Cons.	Profit loss
Total assets	¥2.8bn	at 2022-05-31	Cons.	Assets
Total assets	¥4.6bn	at 2021-05-31	Cons.	Assets
Total assets	¥6.0bn	at 2020-05-31^d	Cons.	Total assets (5-year summary)
Total assets	¥4.8bn	at 2019-05-31^d	Cons.	Total assets (5-year summary)
Total assets	¥3.5bn	at 2018-05-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥807m	at 2022-05-31	Cons.	Liabilities
Total liabilities	¥1.0bn	at 2021-05-31	Cons.	Liabilities
Net assets / equity	¥2.0bn	at 2022-05-31	Cons.	Net assets
Net assets / equity	¥3.6bn	at 2021-05-31	Cons.	Net assets
Net assets / equity	¥4.9bn	at 2020-05-31^d	Cons.	Net assets
Net assets / equity	¥3.8bn	at 2019-05-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥2.5bn	at 2018-05-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥1.7bn	at 2022-05-31	Cons.	Cash and deposits
Cash and deposits	¥2.3bn	at 2021-05-31	Cons.	Cash and deposits
Cash & equivalents	¥1.7bn	at 2022-05-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.3bn	at 2021-05-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.9bn	at 2020-05-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.4bn	at 2019-05-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥1.4bn	at 2018-05-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥1.2bn	2021-06-01 → 2022-05-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥116m	2020-06-01 → 2021-05-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥198m	2019-06-01 → 2020-05-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥187m	2018-06-01 → 2019-05-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥456m	2017-06-01 → 2018-05-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥57m	2021-06-01 → 2022-05-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥437m	2020-06-01 → 2021-05-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥303m	2019-06-01 → 2020-05-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥649m	2018-06-01 → 2019-05-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥590m	2017-06-01 → 2018-05-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥688m	2021-06-01 → 2022-05-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥86m	2020-06-01 → 2021-05-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥611m	2019-06-01 → 2020-05-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥1.5bn	2018-06-01 → 2019-05-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥770m	2017-06-01 → 2018-05-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-258.98	2021-06-01 → 2022-05-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-147	2020-06-01 → 2021-05-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥68.81	2019-06-01 → 2020-05-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-45.54	2018-06-01 → 2019-05-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥76.95	2017-06-01 → 2018-05-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥67.25	2019-06-01 → 2020-05-31^d	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥62.45	2017-06-01 → 2018-05-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥216.66	at 2022-05-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥454.95	at 2021-05-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥615.84	at 2020-05-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥511.61	at 2019-05-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥391.46	at 2018-05-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	70.1%	at 2022-05-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	77.0%	at 2021-05-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	80.3%	at 2020-05-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	75.9%	at 2019-05-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	68.7%	at 2018-05-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	12.4%	2019-06-01 → 2020-05-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	25.0%	2017-06-01 → 2018-05-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	352	at 2022-05-31	Cons.	Number of employees
Employees	623	at 2021-05-31	Cons.	Number of employees
Employees	561	at 2020-05-31^d	Cons.	Number of employees
Employees	463	at 2019-05-31^d	Cons.	Number of employees
Employees	366	at 2018-05-31^d	Cons.	Number of employees
Revenue	¥6.7bn	2021-06-01 → 2022-05-31	Standalone	Net sales
Revenue	¥11.4bn	2020-06-01 → 2021-05-31	Standalone	Net sales
Revenue	¥12.2bn	2019-06-01 → 2020-05-31^d	Standalone	Net sales (5-year summary)
Revenue	¥10.6bn	2018-06-01 → 2019-05-31^d	Standalone	Net sales (5-year summary)
Revenue	¥6.4bn	2017-06-01 → 2018-05-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥1.7bn	2021-06-01 → 2022-05-31	Standalone	Operating income
Operating income	−¥798m	2020-06-01 → 2021-05-31	Standalone	Operating income
Ordinary income	−¥1.7bn	2021-06-01 → 2022-05-31	Standalone	Ordinary income
Ordinary income	−¥961m	2020-06-01 → 2021-05-31	Standalone	Ordinary income
Ordinary income	¥706m	2019-06-01 → 2020-05-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥50m	2018-06-01 → 2019-05-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥423m	2017-06-01 → 2018-05-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥2.2bn	2021-06-01 → 2022-05-31	Standalone	Income before income taxes
Profit before tax	−¥1.2bn	2020-06-01 → 2021-05-31	Standalone	Income before income taxes
Net income	−¥2.2bn	2021-06-01 → 2022-05-31	Standalone	Profit loss
Net income	−¥1.2bn	2020-06-01 → 2021-05-31	Standalone	Profit loss
Net income	¥643m	2019-06-01 → 2020-05-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥414m	2018-06-01 → 2019-05-31^d	Standalone	Net income loss (5-year summary)
Net income	¥380m	2017-06-01 → 2018-05-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥2.4bn	at 2022-05-31	Standalone	Assets
Total assets	¥4.4bn	at 2021-05-31	Standalone	Assets
Total assets	¥5.7bn	at 2020-05-31^d	Standalone	Total assets (5-year summary)
Total assets	¥4.4bn	at 2019-05-31^d	Standalone	Total assets (5-year summary)
Total assets	¥3.2bn	at 2018-05-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥748m	at 2022-05-31	Standalone	Liabilities
Total liabilities	¥967m	at 2021-05-31	Standalone	Liabilities
Net assets / equity	¥1.6bn	at 2022-05-31	Standalone	Net assets
Net assets / equity	¥3.4bn	at 2021-05-31	Standalone	Net assets
Net assets / equity	¥4.7bn	at 2020-05-31^d	Standalone	Net assets
Net assets / equity	¥3.4bn	at 2019-05-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥2.3bn	at 2018-05-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥1.2bn	at 2022-05-31	Standalone	Cash and deposits
Cash and deposits	¥1.9bn	at 2021-05-31	Standalone	Cash and deposits
EPS (basic)	¥-276.87	2021-06-01 → 2022-05-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-151.92	2020-06-01 → 2021-05-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥84	2019-06-01 → 2020-05-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-62.1	2018-06-01 → 2019-05-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥65.19	2017-06-01 → 2018-05-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥82.08	2019-06-01 → 2020-05-31^d	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥52.91	2017-06-01 → 2018-05-31^d	Standalone	Diluted earnings per share (5-year summary)
Dividend per share	¥10	2019-06-01 → 2020-05-31^d	Standalone	Dividend paid per share (5-year summary)
Net assets per share	¥174.27	at 2022-05-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥426.35	at 2021-05-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥587.88	at 2020-05-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥463.08	at 2019-05-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥355.77	at 2018-05-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	67.0%	at 2022-05-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	76.9%	at 2021-05-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	80.7%	at 2020-05-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	75.3%	at 2019-05-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	68.2%	at 2018-05-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	16.3%	2019-06-01 → 2020-05-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	23.6%	2017-06-01 → 2018-05-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	9,166,901	at 2022-05-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	7,866,901	at 2021-05-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	7,863,601	at 2020-05-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	7,070,201	at 2019-05-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	6,110,901	at 2018-05-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	325	at 2022-05-31	Standalone	Number of employees
Employees	600	at 2021-05-31	Standalone	Number of employees
Employees	540	at 2020-05-31^d	Standalone	Number of employees
Employees	440	at 2019-05-31^d	Standalone	Number of employees
Employees	336	at 2018-05-31^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 · 1,328

Item	Context	Value	Unit
Sales commission sga	CurrentYearDuration	1330485000	JPY
Promotion expenses sga	Prior1YearDuration	6302686000	JPY
Promotion expenses sga	CurrentYearDuration	4054296000	JPY
Research and development expenses sga	Prior1YearDuration	205454000	JPY
Research and development expenses sga	CurrentYearDuration	133312000	JPY
Research and development expenses included in general and administrative expenses and manufacturing cost for current period	Prior1YearDuration	205454000	JPY
Research and development expenses included in general and administrative expenses and manufacturing cost for current period	CurrentYearDuration	133312000	JPY
Cash and deposits	Prior1YearInstant_NonConsolidatedMember	1947151000	JPY
Cash and deposits	CurrentYearInstant_NonConsolidatedMember	1220736000	JPY
Accounts receivable trade	Prior1YearInstant_NonConsolidatedMember	986569000	JPY
Accounts receivable trade	CurrentYearInstant_NonConsolidatedMember	430312000	JPY
Supplies	Prior1YearInstant_NonConsolidatedMember	540688000	JPY
Supplies	CurrentYearInstant_NonConsolidatedMember	363551000	JPY
Prepaid expenses	Prior1YearInstant_NonConsolidatedMember	100771000	JPY
Prepaid expenses	CurrentYearInstant_NonConsolidatedMember	55704000	JPY
Consumption taxes receivable	Prior1YearInstant_NonConsolidatedMember	115714000	JPY
Consumption taxes receivable	CurrentYearInstant_NonConsolidatedMember	147981000	JPY
Advances paid	Prior1YearInstant_NonConsolidatedMember	230054000	JPY
Advances paid	CurrentYearInstant_NonConsolidatedMember	129635000	JPY
Other ca	Prior1YearInstant_NonConsolidatedMember	82959000	JPY
Other ca	CurrentYearInstant_NonConsolidatedMember	16867000	JPY
Allowance for doubtful accounts ca	Prior1YearInstant_NonConsolidatedMember	-319838000	JPY
Allowance for doubtful accounts ca	CurrentYearInstant_NonConsolidatedMember	-236172000	JPY
Current assets	Prior1YearInstant_NonConsolidatedMember	3684069000	JPY
Current assets	CurrentYearInstant_NonConsolidatedMember	2128617000	JPY
Buildings	Prior1YearInstant_NonConsolidatedMember	270293000	JPY
Buildings	CurrentYearInstant_NonConsolidatedMember	62148000	JPY
Accumulated depreciation buildings	Prior1YearInstant_NonConsolidatedMember	-60961000	JPY
Accumulated depreciation buildings	CurrentYearInstant_NonConsolidatedMember	-62148000	JPY
Buildings net	Prior1YearInstant_NonConsolidatedMember	209331000	JPY
Buildings net	CurrentYearInstant_NonConsolidatedMember	－	JPY
Tools furniture and fixtures	Prior1YearInstant_NonConsolidatedMember	917000000	JPY
Tools furniture and fixtures	CurrentYearInstant_NonConsolidatedMember	455743000	JPY
Accumulated depreciation tools furniture and fixtures	Prior1YearInstant_NonConsolidatedMember	-740563000	JPY
Accumulated depreciation tools furniture and fixtures	CurrentYearInstant_NonConsolidatedMember	-455743000	JPY
Tools furniture and fixtures net	Prior1YearInstant_NonConsolidatedMember	176436000	JPY
Tools furniture and fixtures net	CurrentYearInstant_NonConsolidatedMember	－	JPY
Vehicles	Prior1YearInstant_NonConsolidatedMember	19011000	JPY
Vehicles	CurrentYearInstant_NonConsolidatedMember	16714000	JPY
Accumulated depreciation vehicles	Prior1YearInstant_NonConsolidatedMember	-17804000	JPY
Accumulated depreciation vehicles	CurrentYearInstant_NonConsolidatedMember	-16714000	JPY
Vehicles net	Prior1YearInstant_NonConsolidatedMember	1207000	JPY
Vehicles net	CurrentYearInstant_NonConsolidatedMember	－	JPY
Property plant and equipment	Prior1YearInstant_NonConsolidatedMember	386976000	JPY
Property plant and equipment	CurrentYearInstant_NonConsolidatedMember	－	JPY
Software	Prior1YearInstant_NonConsolidatedMember	2133000	JPY
Software	CurrentYearInstant_NonConsolidatedMember	－	JPY
Intangible assets	Prior1YearInstant_NonConsolidatedMember	2133000	JPY
Intangible assets	CurrentYearInstant_NonConsolidatedMember	－	JPY
Stocks of subsidiaries and affiliates	Prior1YearInstant_NonConsolidatedMember	25082000	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 2021-05-31	pass
balance sheet identity	consolidated 2022-05-31	pass
balance sheet identity	non_consolidated 2021-05-31	pass
balance sheet identity	non_consolidated 2022-05-31	pass rounding
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2020-05-31	pass
statement vs summary · net assets	consolidated 2021-05-31	pass
statement vs summary · net assets	consolidated 2022-05-31	pass
statement vs summary · net assets	non_consolidated 2020-05-31	pass
statement vs summary · net assets	non_consolidated 2021-05-31	pass
statement vs summary · net assets	non_consolidated 2022-05-31	pass
statement vs summary · net income attributable to parent	consolidated 2020-06-01/2021-05-31	pass
statement vs summary · net income attributable to parent	consolidated 2021-06-01/2022-05-31	pass
statement vs summary · operating cash flow	consolidated 2020-06-01/2021-05-31	pass
statement vs summary · operating cash flow	consolidated 2021-06-01/2022-05-31	pass
statement vs summary · revenue	consolidated 2020-06-01/2021-05-31	pass
statement vs summary · revenue	consolidated 2021-06-01/2022-05-31	pass
statement vs summary · revenue	non_consolidated 2020-06-01/2021-05-31	pass
statement vs summary · revenue	non_consolidated 2021-06-01/2022-05-31	pass
statement vs summary · total assets	consolidated 2021-05-31	pass
statement vs summary · total assets	consolidated 2022-05-31	pass
statement vs summary · total assets	non_consolidated 2021-05-31	pass
statement vs summary · total assets	non_consolidated 2022-05-31	pass