Annual report

Period2024-09-01 → 2025-08-31

Filed2025-11-28

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 143

Metric	Value	Period	Scope	Source row
Revenue	¥1.8bn	2024-09-01 → 2025-08-31	Cons.	Net sales
Revenue	¥748m	2023-09-01 → 2024-08-31	Cons.	Net sales
Revenue	¥941m	2022-09-01 → 2023-08-31^v	Cons.	Net sales (5-year summary)
Revenue	¥919m	2021-09-01 → 2022-08-31^v	Cons.	Net sales (5-year summary)
Revenue	¥902m	2020-09-01 → 2021-08-31^d	Cons.	Net sales (5-year summary)
Operating income	−¥73m	2024-09-01 → 2025-08-31	Cons.	Operating income
Operating income	−¥248m	2023-09-01 → 2024-08-31	Cons.	Operating income
Ordinary income	−¥786m	2024-09-01 → 2025-08-31	Cons.	Ordinary income
Ordinary income	−¥290m	2023-09-01 → 2024-08-31	Cons.	Ordinary income
Ordinary income	−¥297m	2022-09-01 → 2023-08-31^v	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥162m	2021-09-01 → 2022-08-31^v	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥406m	2020-09-01 → 2021-08-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥7m	2024-09-01 → 2025-08-31	Cons.	Income before income taxes
Profit before tax	−¥970m	2023-09-01 → 2024-08-31	Cons.	Income before income taxes
Net income (owners)	−¥69m	2024-09-01 → 2025-08-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥962m	2023-09-01 → 2024-08-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥348m	2022-09-01 → 2023-08-31^v	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥403m	2021-09-01 → 2022-08-31^v	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥581m	2020-09-01 → 2021-08-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥56m	2024-09-01 → 2025-08-31	Cons.	Profit loss
Net income	−¥999m	2023-09-01 → 2024-08-31	Cons.	Profit loss
Total assets	¥2.5bn	at 2025-08-31	Cons.	Assets
Total assets	¥1.5bn	at 2024-08-31	Cons.	Assets
Total assets	¥1.4bn	at 2023-08-31^v	Cons.	Total assets (5-year summary)
Total assets	¥1.7bn	at 2022-08-31^v	Cons.	Total assets (5-year summary)
Total assets	¥1.4bn	at 2021-08-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥895m	at 2025-08-31	Cons.	Liabilities
Total liabilities	¥757m	at 2024-08-31	Cons.	Liabilities
Net assets / equity	¥1.6bn	at 2025-08-31	Cons.	Net assets
Net assets / equity	¥777m	at 2024-08-31	Cons.	Net assets
Net assets / equity	¥813m	at 2023-08-31^v	Cons.	Net assets
Net assets / equity	¥1.1bn	at 2022-08-31^v	Cons.	Net assets (5-year summary)
Net assets / equity	¥748m	at 2021-08-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥1.2bn	at 2025-08-31	Cons.	Cash and deposits
Cash and deposits	¥596m	at 2024-08-31	Cons.	Cash and deposits
Cash & equivalents	¥1.2bn	at 2025-08-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥596m	at 2024-08-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥520m	at 2023-08-31^v	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.1bn	at 2022-08-31^v	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥736m	at 2021-08-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥64m	2024-09-01 → 2025-08-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥54m	2023-09-01 → 2024-08-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥371m	2022-09-01 → 2023-08-31^v	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥139m	2021-09-01 → 2022-08-31^v	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥315m	2020-09-01 → 2021-08-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥24m	2024-09-01 → 2025-08-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥772m	2023-09-01 → 2024-08-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥126m	2022-09-01 → 2023-08-31^v	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥135m	2021-09-01 → 2022-08-31^v	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	¥46m	2020-09-01 → 2021-08-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥740m	2024-09-01 → 2025-08-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥902m	2023-09-01 → 2024-08-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥92m	2022-09-01 → 2023-08-31^v	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥616m	2021-09-01 → 2022-08-31^v	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥409m	2020-09-01 → 2021-08-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-0.73	2024-09-01 → 2025-08-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-17.6	2023-09-01 → 2024-08-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-10.02	2022-09-01 → 2023-08-31^v	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-12.66	2021-09-01 → 2022-08-31^v	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-20.27	2020-09-01 → 2021-08-31^d	Cons.	Basic earnings loss per share (5-year summary)
Net assets per share	¥13.92	at 2025-08-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥10	at 2024-08-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥20.38	at 2023-08-31^v	Cons.	Net assets per share (5-year summary)
Net assets per share	¥30.21	at 2022-08-31^v	Cons.	Net assets per share (5-year summary)
Net assets per share	¥23.88	at 2021-08-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	62.2%	at 2025-08-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	48.8%	at 2024-08-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	52.2%	at 2023-08-31^v	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	62.7%	at 2022-08-31^v	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	51.6%	at 2021-08-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	-6.0%	2024-09-01 → 2025-08-31	Cons.	Rate of return on equity (5-year summary)
ROE	-132.1%	2023-09-01 → 2024-08-31	Cons.	Rate of return on equity (5-year summary)
ROE	-39.6%	2022-09-01 → 2023-08-31^v	Cons.	Rate of return on equity (5-year summary)
ROE	-45.5%	2021-09-01 → 2022-08-31^v	Cons.	Rate of return on equity (5-year summary)
ROE	-69.4%	2020-09-01 → 2021-08-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	76	at 2025-08-31	Cons.	Number of employees
Employees	31	at 2024-08-31	Cons.	Number of employees
Employees	33	at 2023-08-31^v	Cons.	Number of employees
Employees	33	at 2022-08-31^v	Cons.	Number of employees
Employees	39	at 2021-08-31^d	Cons.	Number of employees
Revenue	¥60m	2024-09-01 → 2025-08-31	Standalone	Net sales
Revenue	¥72m	2023-09-01 → 2024-08-31	Standalone	Net sales
Revenue	¥308m	2022-09-01 → 2023-08-31^v	Standalone	Net sales (5-year summary)
Revenue	¥544m	2021-09-01 → 2022-08-31^v	Standalone	Net sales (5-year summary)
Revenue	¥604m	2020-09-01 → 2021-08-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥210m	2024-09-01 → 2025-08-31	Standalone	Operating income
Operating income	−¥216m	2023-09-01 → 2024-08-31	Standalone	Operating income
Ordinary income	−¥265m	2024-09-01 → 2025-08-31	Standalone	Ordinary income
Ordinary income	−¥762m	2023-09-01 → 2024-08-31	Standalone	Ordinary income
Ordinary income	−¥359m	2022-09-01 → 2023-08-31^v	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥401m	2021-09-01 → 2022-08-31^v	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥462m	2020-09-01 → 2021-08-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥220m	2024-09-01 → 2025-08-31	Standalone	Income before income taxes
Profit before tax	−¥957m	2023-09-01 → 2024-08-31	Standalone	Income before income taxes
Net income	−¥203m	2024-09-01 → 2025-08-31	Standalone	Profit loss
Net income	−¥952m	2023-09-01 → 2024-08-31	Standalone	Profit loss
Net income	−¥352m	2022-09-01 → 2023-08-31^v	Standalone	Net income loss (5-year summary)
Net income	−¥409m	2021-09-01 → 2022-08-31^v	Standalone	Net income loss (5-year summary)
Net income	−¥845m	2020-09-01 → 2021-08-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥1.6bn	at 2025-08-31	Standalone	Assets
Total assets	¥976m	at 2024-08-31	Standalone	Assets
Total assets	¥958m	at 2023-08-31^v	Standalone	Total assets (5-year summary)
Total assets	¥1.4bn	at 2022-08-31^v	Standalone	Total assets (5-year summary)
Total assets	¥1.1bn	at 2021-08-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥212m	at 2025-08-31	Standalone	Liabilities
Total liabilities	¥298m	at 2024-08-31	Standalone	Liabilities
Net assets / equity	¥1.4bn	at 2025-08-31	Standalone	Net assets
Net assets / equity	¥678m	at 2024-08-31	Standalone	Net assets
Net assets / equity	¥665m	at 2023-08-31^v	Standalone	Net assets
Net assets / equity	¥1.0bn	at 2022-08-31^v	Standalone	Net assets (5-year summary)
Net assets / equity	¥697m	at 2021-08-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥835m	at 2025-08-31	Standalone	Cash and deposits
Cash and deposits	¥311m	at 2024-08-31	Standalone	Cash and deposits
EPS (basic)	¥-2.13	2024-09-01 → 2025-08-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-17.41	2023-09-01 → 2024-08-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-10.15	2022-09-01 → 2023-08-31^v	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-12.83	2021-09-01 → 2022-08-31^v	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-29.47	2020-09-01 → 2021-08-31^d	Standalone	Basic earnings loss per share (5-year summary)
Net assets per share	¥12.25	at 2025-08-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥8.9	at 2024-08-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥17.68	at 2023-08-31^v	Standalone	Net assets per share (5-year summary)
Net assets per share	¥27.83	at 2022-08-31^v	Standalone	Net assets per share (5-year summary)
Net assets per share	¥22.21	at 2021-08-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	85.9%	at 2025-08-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	68.3%	at 2024-08-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	64.0%	at 2023-08-31^v	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	71.2%	at 2022-08-31^v	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	60.0%	at 2021-08-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	-15.0%	2024-09-01 → 2025-08-31	Standalone	Rate of return on equity (5-year summary)
ROE	-148.7%	2023-09-01 → 2024-08-31	Standalone	Rate of return on equity (5-year summary)
ROE	-44.6%	2022-09-01 → 2023-08-31^v	Standalone	Rate of return on equity (5-year summary)
ROE	-49.9%	2021-09-01 → 2022-08-31^v	Standalone	Rate of return on equity (5-year summary)
ROE	-91.8%	2020-09-01 → 2021-08-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	110,420,693	at 2025-08-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	74,880,693	at 2024-08-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	34,680,693	at 2023-08-31^v	Standalone	Total number of issued shares (5-year summary)
Shares issued	34,680,693	at 2022-08-31^v	Standalone	Total number of issued shares (5-year summary)
Shares issued	30,360,693	at 2021-08-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	11	at 2025-08-31	Standalone	Number of employees
Employees	11	at 2024-08-31	Standalone	Number of employees
Employees	12	at 2023-08-31^v	Standalone	Number of employees
Employees	27	at 2022-08-31^v	Standalone	Number of employees
Employees	34	at 2021-08-31^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.

Segments · 102

Segment	Item	Period	Value
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments	revenue	2024-09-01 → 2025-08-31	¥5m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments	revenue external	2024-09-01 → 2025-08-31	¥5m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments	segment profit	2024-09-01 → 2025-08-31	¥3m
Reconciling Itemsreconciling	capex	2024-09-01 → 2025-08-31	¥22m
Reconciling Itemsreconciling	depreciation	2024-09-01 → 2025-08-31	¥173,000
Reconciling Itemsreconciling	segment assets	at 2025-08-31	¥1.4bn
Reconciling Itemsreconciling	segment profit	2024-09-01 → 2025-08-31	−¥277m
EDUCATIONALRELATEDBUSINESSreportable segment	capex	2024-09-01 → 2025-08-31	¥106,000
EDUCATIONALRELATEDBUSINESSreportable segment	depreciation	2024-09-01 → 2025-08-31	¥293,000
EDUCATIONALRELATEDBUSINESSreportable segment	employees	at 2025-08-31	5 pure
EDUCATIONALRELATEDBUSINESSreportable segment	revenue	2024-09-01 → 2025-08-31	¥176m
EDUCATIONALRELATEDBUSINESSreportable segment	revenue external	2024-09-01 → 2025-08-31	¥176m
EDUCATIONALRELATEDBUSINESSreportable segment	segment assets	at 2025-08-31	¥170m
EDUCATIONALRELATEDBUSINESSreportable segment	segment profit	2024-09-01 → 2025-08-31	¥47m
Entertainmentreportable segment	employees	at 2025-08-31	18 pure
Entertainment Businessreportable segment	capex	2024-09-01 → 2025-08-31	¥1m
Entertainment Businessreportable segment	depreciation	2024-09-01 → 2025-08-31	¥5m
Entertainment Businessreportable segment	revenue	2024-09-01 → 2025-08-31	¥997m
Entertainment Businessreportable segment	revenue external	2024-09-01 → 2025-08-31	¥997m
Entertainment Businessreportable segment	segment assets	at 2025-08-31	¥500m
Entertainment Businessreportable segment	segment profit	2024-09-01 → 2025-08-31	¥167m
Industrial Waste Treatment Businessreportable segment	depreciation	2024-09-01 → 2025-08-31	¥3m
Industrial Waste Treatment Businessreportable segment	segment profit	2024-09-01 → 2025-08-31	−¥23m
Lifestyle Businessreportable segment	capex	2024-09-01 → 2025-08-31	¥35m
Lifestyle Businessreportable segment	depreciation	2024-09-01 → 2025-08-31	¥12m
Lifestyle Businessreportable segment	employees	at 2025-08-31	32 pure
Lifestyle Businessreportable segment	revenue	2024-09-01 → 2025-08-31	¥258m
Lifestyle Businessreportable segment	revenue external	2024-09-01 → 2025-08-31	¥258m
Lifestyle Businessreportable segment	segment assets	at 2025-08-31	¥229m
Lifestyle Businessreportable segment	segment profit	2024-09-01 → 2025-08-31	−¥36m
SOLUTIONBUSINESSreportable segment	capex	2024-09-01 → 2025-08-31	¥2m
SOLUTIONBUSINESSreportable segment	depreciation	2024-09-01 → 2025-08-31	¥253,000
SOLUTIONBUSINESSreportable segment	employees	at 2025-08-31	10 pure
SOLUTIONBUSINESSreportable segment	revenue	2024-09-01 → 2025-08-31	¥264m
SOLUTIONBUSINESSreportable segment	revenue external	2024-09-01 → 2025-08-31	¥264m
SOLUTIONBUSINESSreportable segment	segment assets	at 2025-08-31	¥59m
SOLUTIONBUSINESSreportable segment	segment profit	2024-09-01 → 2025-08-31	¥32m
SUBLEASEBUSINESSreportable segment	depreciation	2024-09-01 → 2025-08-31	¥13m
SUBLEASEBUSINESSreportable segment	employees	at 2025-08-31	0 pure
SUBLEASEBUSINESSreportable segment	revenue	2024-09-01 → 2025-08-31	¥52m
SUBLEASEBUSINESSreportable segment	revenue external	2024-09-01 → 2025-08-31	¥52m
SUBLEASEBUSINESSreportable segment	segment assets	at 2025-08-31	¥98m
SUBLEASEBUSINESSreportable segment	segment profit	2024-09-01 → 2025-08-31	¥15m
—segment total	capex	2024-09-01 → 2025-08-31	¥39m
—segment total	depreciation	2024-09-01 → 2025-08-31	¥35m
—segment total	revenue	2024-09-01 → 2025-08-31	¥1.7bn
—segment total	revenue external	2024-09-01 → 2025-08-31	¥1.7bn
—segment total	segment assets	at 2025-08-31	¥1.1bn
—segment total	segment profit	2024-09-01 → 2025-08-31	¥201m
Total Of Reportable Segments And Otherssegment total	capex	2024-09-01 → 2025-08-31	¥39m
Total Of Reportable Segments And Otherssegment total	depreciation	2024-09-01 → 2025-08-31	¥35m
Total Of Reportable Segments And Otherssegment total	revenue	2024-09-01 → 2025-08-31	¥1.8bn
Total Of Reportable Segments And Otherssegment total	revenue external	2024-09-01 → 2025-08-31	¥1.8bn
Total Of Reportable Segments And Otherssegment total	segment assets	at 2025-08-31	¥1.1bn
Total Of Reportable Segments And Otherssegment total	segment profit	2024-09-01 → 2025-08-31	¥204m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments	capex	2023-09-01 → 2024-08-31	¥4m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments	depreciation	2023-09-01 → 2024-08-31	¥2m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments	revenue	2023-09-01 → 2024-08-31	¥6m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments	revenue external	2023-09-01 → 2024-08-31	¥6m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments	segment assets	at 2024-08-31	¥33m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments	segment profit	2023-09-01 → 2024-08-31	−¥17m
Reconciling Itemsreconciling	capex	2023-09-01 → 2024-08-31	¥7m
Reconciling Itemsreconciling	depreciation	2023-09-01 → 2024-08-31	¥165,000
Reconciling Itemsreconciling	segment assets	at 2024-08-31	¥242m
Reconciling Itemsreconciling	segment profit	2023-09-01 → 2024-08-31	−¥290m
EDUCATIONALRELATEDBUSINESSreportable segment	depreciation	2023-09-01 → 2024-08-31	¥257,000
EDUCATIONALRELATEDBUSINESSreportable segment	revenue	2023-09-01 → 2024-08-31	¥196m
EDUCATIONALRELATEDBUSINESSreportable segment	revenue external	2023-09-01 → 2024-08-31	¥196m
EDUCATIONALRELATEDBUSINESSreportable segment	segment assets	at 2024-08-31	¥174m
EDUCATIONALRELATEDBUSINESSreportable segment	segment profit	2023-09-01 → 2024-08-31	¥54m
Entertainment Businessreportable segment	capex	2023-09-01 → 2024-08-31	¥15m
Entertainment Businessreportable segment	depreciation	2023-09-01 → 2024-08-31	¥7m
Entertainment Businessreportable segment	revenue	2023-09-01 → 2024-08-31	¥258m
Entertainment Businessreportable segment	revenue external	2023-09-01 → 2024-08-31	¥258m
Entertainment Businessreportable segment	segment assets	at 2024-08-31	¥302m
Entertainment Businessreportable segment	segment profit	2023-09-01 → 2024-08-31	¥78m
Industrial Waste Treatment Businessreportable segment	capex	2023-09-01 → 2024-08-31	¥723m
Industrial Waste Treatment Businessreportable segment	segment assets	at 2024-08-31	¥428m
Industrial Waste Treatment Businessreportable segment	segment profit	2023-09-01 → 2024-08-31	−¥32m
SOLUTIONBUSINESSreportable segment	capex	2023-09-01 → 2024-08-31	¥9m
SOLUTIONBUSINESSreportable segment	depreciation	2023-09-01 → 2024-08-31	¥759,000
SOLUTIONBUSINESSreportable segment	revenue	2023-09-01 → 2024-08-31	¥247m
SOLUTIONBUSINESSreportable segment	revenue external	2023-09-01 → 2024-08-31	¥247m
SOLUTIONBUSINESSreportable segment	segment assets	at 2024-08-31	¥276m
SOLUTIONBUSINESSreportable segment	segment profit	2023-09-01 → 2024-08-31	−¥55m
SUBLEASEBUSINESSreportable segment	depreciation	2023-09-01 → 2024-08-31	¥13m
SUBLEASEBUSINESSreportable segment	revenue	2023-09-01 → 2024-08-31	¥40m
SUBLEASEBUSINESSreportable segment	revenue external	2023-09-01 → 2024-08-31	¥40m
SUBLEASEBUSINESSreportable segment	segment assets	at 2024-08-31	¥80m
SUBLEASEBUSINESSreportable segment	segment profit	2023-09-01 → 2024-08-31	¥14m
—segment total	capex	2023-09-01 → 2024-08-31	¥746m
—segment total	depreciation	2023-09-01 → 2024-08-31	¥22m
—segment total	revenue	2023-09-01 → 2024-08-31	¥742m
—segment total	revenue external	2023-09-01 → 2024-08-31	¥742m
—segment total	segment assets	at 2024-08-31	¥1.3bn
—segment total	segment profit	2023-09-01 → 2024-08-31	¥59m
Total Of Reportable Segments And Otherssegment total	capex	2023-09-01 → 2024-08-31	¥750m
Total Of Reportable Segments And Otherssegment total	depreciation	2023-09-01 → 2024-08-31	¥24m
Total Of Reportable Segments And Otherssegment total	revenue	2023-09-01 → 2024-08-31	¥748m
Total Of Reportable Segments And Otherssegment total	revenue external	2023-09-01 → 2024-08-31	¥748m
Total Of Reportable Segments And Otherssegment total	segment assets	at 2024-08-31	¥1.3bn
Total Of Reportable Segments And Otherssegment total	segment profit	2023-09-01 → 2024-08-31	¥42m

Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.

All source rows · 1,593

Item	Context	Value	Unit
Capital surplus	Prior1YearInstant_NonConsolidatedMember	2763153000	JPY
Capital surplus	CurrentYearInstant_NonConsolidatedMember	3207405000	JPY
Retained earnings brought forward	Prior1YearInstant_NonConsolidatedMember	-3714303000	JPY
Retained earnings brought forward	CurrentYearInstant_NonConsolidatedMember	-3917038000	JPY
Retained earnings	Prior1YearInstant_NonConsolidatedMember	-3714303000	JPY
Retained earnings	CurrentYearInstant_NonConsolidatedMember	-3917038000	JPY
Treasury stock	Prior1YearInstant_NonConsolidatedMember	-161000	JPY
Treasury stock	CurrentYearInstant_NonConsolidatedMember	-161000	JPY
Shareholders equity	Prior1YearInstant_NonConsolidatedMember	666632000	JPY
Shareholders equity	CurrentYearInstant_NonConsolidatedMember	1352401000	JPY
Subscription rights to shares	Prior1YearInstant_NonConsolidatedMember	11031000	JPY
Subscription rights to shares	CurrentYearInstant_NonConsolidatedMember	11028000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember	677664000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember	1363430000	JPY
Liabilities and net assets	Prior1YearInstant_NonConsolidatedMember	975614000	JPY
Liabilities and net assets	CurrentYearInstant_NonConsolidatedMember	1574939000	JPY
Net sales	Prior1YearDuration_NonConsolidatedMember	72181000	JPY
Net sales	CurrentYearDuration_NonConsolidatedMember	59782000	JPY
Gross profit	Prior1YearDuration_NonConsolidatedMember	72181000	JPY
Gross profit	CurrentYearDuration_NonConsolidatedMember	59782000	JPY
Selling general and administrative expenses	Prior1YearDuration_NonConsolidatedMember	288037000	JPY
Selling general and administrative expenses	CurrentYearDuration_NonConsolidatedMember	269366000	JPY
Operating income	Prior1YearDuration_NonConsolidatedMember	-215855000	JPY
Operating income	CurrentYearDuration_NonConsolidatedMember	-209584000	JPY
Interest income noi	Prior1YearDuration_NonConsolidatedMember	19255000	JPY
Interest income noi	CurrentYearDuration_NonConsolidatedMember	2329000	JPY
Dividends income noi	Prior1YearDuration_NonConsolidatedMember	1000	JPY
Dividends income noi	CurrentYearDuration_NonConsolidatedMember	1000	JPY
Other noi	Prior1YearDuration_NonConsolidatedMember	1426000	JPY
Other noi	CurrentYearDuration_NonConsolidatedMember	280000	JPY
Non operating income	Prior1YearDuration_NonConsolidatedMember	20683000	JPY
Non operating income	CurrentYearDuration_NonConsolidatedMember	2611000	JPY
Interest expenses noe	Prior1YearDuration_NonConsolidatedMember	3280000	JPY
Interest expenses noe	CurrentYearDuration_NonConsolidatedMember	2081000	JPY
Foreign exchange losses noe	Prior1YearDuration_NonConsolidatedMember	159000	JPY
Foreign exchange losses noe	CurrentYearDuration_NonConsolidatedMember	－	JPY
Commission fee noe	Prior1YearDuration_NonConsolidatedMember	7031000	JPY
Commission fee noe	CurrentYearDuration_NonConsolidatedMember	－	JPY
Provision of allowance for doubtful accounts noe	Prior1YearDuration_NonConsolidatedMember	556762000	JPY
Provision of allowance for doubtful accounts noe	CurrentYearDuration_NonConsolidatedMember	54091000	JPY
Other noe	Prior1YearDuration_NonConsolidatedMember	0	JPY
Other noe	CurrentYearDuration_NonConsolidatedMember	2248000	JPY
Non operating expenses	Prior1YearDuration_NonConsolidatedMember	567235000	JPY
Non operating expenses	CurrentYearDuration_NonConsolidatedMember	58421000	JPY
Ordinary income	Prior1YearDuration_NonConsolidatedMember	-762406000	JPY
Ordinary income	CurrentYearDuration_NonConsolidatedMember	-265394000	JPY
Gain on sales of golf memberships ei	Prior1YearDuration_NonConsolidatedMember	－	JPY
Gain on sales of golf memberships ei	CurrentYearDuration_NonConsolidatedMember	19870000	JPY
Gain on sales of investment securities ei	Prior1YearDuration_NonConsolidatedMember	－	JPY
Gain on sales of investment securities ei	CurrentYearDuration_NonConsolidatedMember	10020000	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 2024-08-31	pass
balance sheet identity	consolidated 2025-08-31	pass rounding
balance sheet identity	non_consolidated 2024-08-31	pass rounding
balance sheet identity	non_consolidated 2025-08-31	pass
dei present		pass
period resolution		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	consolidated 2025-08-31	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 assets	non_consolidated 2025-08-31	pass
statement vs summary · net income attributable to parent	consolidated 2023-09-01/2024-08-31	pass
statement vs summary · net income attributable to parent	consolidated 2024-09-01/2025-08-31	pass
statement vs summary · operating cash flow	consolidated 2023-09-01/2024-08-31	pass
statement vs summary · operating cash flow	consolidated 2024-09-01/2025-08-31	pass
statement vs summary · revenue	consolidated 2023-09-01/2024-08-31	pass
statement vs summary · revenue	consolidated 2024-09-01/2025-08-31	pass
statement vs summary · revenue	non_consolidated 2023-09-01/2024-08-31	pass
statement vs summary · revenue	non_consolidated 2024-09-01/2025-08-31	pass
statement vs summary · total assets	consolidated 2024-08-31	pass
statement vs summary · total assets	consolidated 2025-08-31	pass
statement vs summary · total assets	non_consolidated 2024-08-31	pass
statement vs summary · total assets	non_consolidated 2025-08-31	pass