Half-year report · HY

Period2023-10-01 → 2024-03-31

Filed2024-06-26

StandardJapan GAAP

ConsolidatedYes

Data checks26 of 26 passed

Key figures · 125

Metric	Value	Period	Scope	Source row
Revenue	¥18.2bn	2023-10-01 → 2024-03-31	Cons.	Net sales
Revenue	¥33.0bn	2022-10-01 → 2023-09-30	Cons.	Net sales (5-year summary)
Revenue	¥17.1bn	2022-10-01 → 2023-03-31	Cons.	Net sales
Revenue	¥33.9bn	2021-10-01 → 2022-09-30^d	Cons.	Net sales (5-year summary)
Revenue	¥17.6bn	2021-10-01 → 2022-03-31^d	Cons.	Net sales (5-year summary)
Operating income	¥662m	2023-10-01 → 2024-03-31	Cons.	Operating income
Operating income	¥480m	2022-10-01 → 2023-03-31	Cons.	Operating income
Ordinary income	¥719m	2023-10-01 → 2024-03-31	Cons.	Ordinary income
Ordinary income	¥1.1bn	2022-10-01 → 2023-09-30	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥448m	2022-10-01 → 2023-03-31	Cons.	Ordinary income
Ordinary income	¥1.0bn	2021-10-01 → 2022-09-30^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥848m	2021-10-01 → 2022-03-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥685m	2023-10-01 → 2024-03-31	Cons.	Income before income taxes
Profit before tax	¥448m	2022-10-01 → 2023-03-31	Cons.	Income before income taxes
Net income (owners)	¥446m	2023-10-01 → 2024-03-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥809m	2022-10-01 → 2023-09-30	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥333m	2022-10-01 → 2023-03-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥718m	2021-10-01 → 2022-09-30^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥568m	2021-10-01 → 2022-03-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥446m	2023-10-01 → 2024-03-31	Cons.	Profit loss
Net income	¥333m	2022-10-01 → 2023-03-31	Cons.	Profit loss
Total assets	¥25.6bn	at 2024-03-31	Cons.	Assets
Total assets	¥23.3bn	at 2023-09-30	Cons.	Assets
Total assets	¥25.5bn	at 2023-03-31	Cons.	Total assets (5-year summary)
Total assets	¥23.6bn	at 2022-09-30^d	Cons.	Total assets (5-year summary)
Total assets	¥25.7bn	at 2022-03-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥14.6bn	at 2024-03-31	Cons.	Liabilities
Total liabilities	¥12.7bn	at 2023-09-30	Cons.	Liabilities
Net assets / equity	¥11.0bn	at 2024-03-31	Cons.	Net assets
Net assets / equity	¥10.7bn	at 2023-09-30	Cons.	Net assets
Net assets / equity	¥10.1bn	at 2023-03-31	Cons.	Net assets
Net assets / equity	¥9.9bn	at 2022-09-30^d	Cons.	Net assets
Net assets / equity	¥9.6bn	at 2022-03-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥6.2bn	at 2024-03-31	Cons.	Cash and deposits
Cash and deposits	¥5.0bn	at 2023-09-30	Cons.	Cash and deposits
Cash & equivalents	¥6.1bn	at 2024-03-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥4.9bn	at 2023-09-30	Cons.	Cash and cash equivalents
Cash & equivalents	¥5.6bn	at 2023-03-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥5.8bn	at 2022-09-30^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥5.9bn	at 2022-03-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥1.3bn	2023-10-01 → 2024-03-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥497m	2022-10-01 → 2023-09-30	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥20m	2022-10-01 → 2023-03-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥3.3bn	2021-10-01 → 2022-09-30^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥3.2bn	2021-10-01 → 2022-03-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥52m	2023-10-01 → 2024-03-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥354m	2022-10-01 → 2023-09-30	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥181m	2022-10-01 → 2023-03-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥456m	2021-10-01 → 2022-09-30^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥163m	2021-10-01 → 2022-03-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	−¥40m	2023-10-01 → 2024-03-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥202m	2022-10-01 → 2023-09-30	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥51m	2022-10-01 → 2023-03-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥13m	2021-10-01 → 2022-09-30^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥17m	2021-10-01 → 2022-03-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥14.96	2023-10-01 → 2024-03-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥27.11	2022-10-01 → 2023-09-30	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥11.18	2022-10-01 → 2023-03-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥24.06	2021-10-01 → 2022-09-30^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥19.02	2021-10-01 → 2022-03-31^d	Cons.	Basic earnings loss per share (5-year summary)
Net assets per share	¥369.4	at 2024-03-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥357.11	at 2023-09-30	Cons.	Net assets per share (5-year summary)
Net assets per share	¥338.88	at 2023-03-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥330.26	at 2022-09-30^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥322.85	at 2022-03-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	43.1%	at 2024-03-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	45.7%	at 2023-09-30	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	39.7%	at 2023-03-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	41.9%	at 2022-09-30^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	37.6%	at 2022-03-31^d	Cons.	Equity to asset ratio (5-year summary)
Employees	473	at 2024-03-31	Cons.	Number of employees
Employees	489	at 2023-09-30	Cons.	Number of employees
Employees	492	at 2023-03-31	Cons.	Number of employees
Employees	499	at 2022-09-30^d	Cons.	Number of employees
Employees	495	at 2022-03-31^d	Cons.	Number of employees
Revenue	¥17.8bn	2023-10-01 → 2024-03-31	Standalone	Net sales
Revenue	¥32.1bn	2022-10-01 → 2023-09-30	Standalone	Net sales (5-year summary)
Revenue	¥16.7bn	2022-10-01 → 2023-03-31	Standalone	Net sales
Revenue	¥33.2bn	2021-10-01 → 2022-09-30^d	Standalone	Net sales (5-year summary)
Revenue	¥17.2bn	2021-10-01 → 2022-03-31^d	Standalone	Net sales (5-year summary)
Operating income	¥537m	2023-10-01 → 2024-03-31	Standalone	Operating income
Operating income	¥410m	2022-10-01 → 2023-03-31	Standalone	Operating income
Ordinary income	¥600m	2023-10-01 → 2024-03-31	Standalone	Ordinary income
Ordinary income	¥968m	2022-10-01 → 2023-09-30	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥375m	2022-10-01 → 2023-03-31	Standalone	Ordinary income
Ordinary income	¥975m	2021-10-01 → 2022-09-30^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥801m	2021-10-01 → 2022-03-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥600m	2023-10-01 → 2024-03-31	Standalone	Income before income taxes
Profit before tax	¥375m	2022-10-01 → 2023-03-31	Standalone	Income before income taxes
Net income	¥399m	2023-10-01 → 2024-03-31	Standalone	Profit loss
Net income	¥687m	2022-10-01 → 2023-09-30	Standalone	Net income loss (5-year summary)
Net income	¥280m	2022-10-01 → 2023-03-31	Standalone	Profit loss
Net income	¥701m	2021-10-01 → 2022-09-30^d	Standalone	Net income loss (5-year summary)
Net income	¥557m	2021-10-01 → 2022-03-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥23.1bn	at 2024-03-31	Standalone	Assets
Total assets	¥20.7bn	at 2023-09-30	Standalone	Assets
Total assets	¥23.2bn	at 2023-03-31	Standalone	Total assets (5-year summary)
Total assets	¥21.1bn	at 2022-09-30^d	Standalone	Total assets (5-year summary)
Total assets	¥23.3bn	at 2022-03-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥12.8bn	at 2024-03-31	Standalone	Liabilities
Total liabilities	¥10.8bn	at 2023-09-30	Standalone	Liabilities
Net assets / equity	¥10.2bn	at 2024-03-31	Standalone	Net assets
Net assets / equity	¥9.9bn	at 2023-09-30	Standalone	Net assets
Net assets / equity	¥9.5bn	at 2023-03-31	Standalone	Net assets
Net assets / equity	¥9.3bn	at 2022-09-30^d	Standalone	Net assets
Net assets / equity	¥9.1bn	at 2022-03-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥5.2bn	at 2024-03-31	Standalone	Cash and deposits
Cash and deposits	¥4.1bn	at 2023-09-30	Standalone	Cash and deposits
Dividend per share	¥3	2022-10-01 → 2023-09-30	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥2	2021-10-01 → 2022-09-30^d	Standalone	Dividend paid per share (5-year summary)
Equity ratio	44.4%	at 2024-03-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	47.8%	at 2023-09-30	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	40.9%	at 2023-03-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	43.9%	at 2022-09-30^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	39.1%	at 2022-03-31^d	Standalone	Equity to asset ratio (5-year summary)
Shares issued	29,900,000	at 2024-03-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	29,900,000	at 2023-09-30	Standalone	Total number of issued shares (5-year summary)
Shares issued	29,900,000	at 2023-03-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	29,900,000	at 2022-09-30^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	29,900,000	at 2022-03-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	359	at 2024-03-31	Standalone	Number of employees
Employees	375	at 2023-09-30	Standalone	Number of employees
Employees	377	at 2023-03-31	Standalone	Number of employees
Employees	386	at 2022-09-30^d	Standalone	Number of employees
Employees	380	at 2022-03-31^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 · 1,009

Item	Context	Value	Unit
Subtotal ope cf	Prior1InterimDuration	74000000	JPY
Subtotal ope cf	InterimDuration	1371000000	JPY
Interest and dividends income received ope cf inv cf	Prior1InterimDuration	3000000	JPY
Interest and dividends income received ope cf inv cf	InterimDuration	11000000	JPY
Interest expenses paid ope cf fin cf	Prior1InterimDuration	-3000000	JPY
Interest expenses paid ope cf fin cf	InterimDuration	-3000000	JPY
Income taxes paid ope cf	Prior1InterimDuration	-68000000	JPY
Income taxes paid ope cf	InterimDuration	-67000000	JPY
Income taxes refund ope cf	Prior1InterimDuration	13000000	JPY
Income taxes refund ope cf	InterimDuration	0	JPY
Net cash provided by used in operating activities	Prior1InterimDuration	20000000	JPY
Net cash provided by used in operating activities	InterimDuration	1311000000	JPY
Payments into time deposits inv cf	Prior1InterimDuration	-0	JPY
Payments into time deposits inv cf	InterimDuration	-5000000	JPY
Purchase of noncurrent assets inv cf	Prior1InterimDuration	-174000000	JPY
Purchase of noncurrent assets inv cf	InterimDuration	-59000000	JPY
Proceeds from sales of investment securities inv cf	Prior1InterimDuration	－	JPY
Proceeds from sales of investment securities inv cf	InterimDuration	1000000	JPY
Proceeds from sales of stocks of subsidiaries and affiliates inv cf	Prior1InterimDuration	－	JPY
Proceeds from sales of stocks of subsidiaries and affiliates inv cf	InterimDuration	19000000	JPY
Purchase of long term prepaid expenses inv cf	Prior1InterimDuration	-0	JPY
Purchase of long term prepaid expenses inv cf	InterimDuration	－	JPY
Payments of long term loans receivable inv cf	Prior1InterimDuration	-0	JPY
Payments of long term loans receivable inv cf	InterimDuration	-0	JPY
Other net inv cf	Prior1InterimDuration	-6000000	JPY
Other net inv cf	InterimDuration	-7000000	JPY
Net cash provided by used in investment activities	Prior1InterimDuration	-181000000	JPY
Net cash provided by used in investment activities	InterimDuration	-52000000	JPY
Net increase decrease in short term loans payable fin cf	Prior1InterimDuration	90000000	JPY
Net increase decrease in short term loans payable fin cf	InterimDuration	115000000	JPY
Proceeds from long term loans payable fin cf	Prior1InterimDuration	－	JPY
Proceeds from long term loans payable fin cf	InterimDuration	310000000	JPY
Repayment of long term loans payable fin cf	Prior1InterimDuration	-59000000	JPY
Repayment of long term loans payable fin cf	InterimDuration	-356000000	JPY
Repayments of lease obligations fin cf	Prior1InterimDuration	-21000000	JPY
Repayments of lease obligations fin cf	InterimDuration	-19000000	JPY
Purchase of treasury stock fin cf	Prior1InterimDuration	-0	JPY
Purchase of treasury stock fin cf	InterimDuration	-0	JPY
Cash dividends paid fin cf	Prior1InterimDuration	-59000000	JPY
Cash dividends paid fin cf	InterimDuration	-89000000	JPY
Net cash provided by used in financing activities	Prior1InterimDuration	-51000000	JPY
Net cash provided by used in financing activities	InterimDuration	-40000000	JPY
Effect of exchange rate change on cash and cash equivalents	Prior1InterimDuration	82000000	JPY
Effect of exchange rate change on cash and cash equivalents	InterimDuration	-11000000	JPY
Net increase decrease in cash and cash equivalents	Prior1InterimDuration	-130000000	JPY
Net increase decrease in cash and cash equivalents	InterimDuration	1206000000	JPY
Cash and cash equivalents	Prior2YearInstant	5763000000	JPY
Cash and cash equivalents	Prior1YearInstant	4879000000	JPY
Cash and cash equivalents	Prior1InterimInstant	5633000000	JPY
Cash and cash equivalents	InterimInstant	6085000000	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 · 26 of 26 passed

balance sheet identity	consolidated 2023-09-30	pass rounding
balance sheet identity	consolidated 2024-03-31	pass
balance sheet identity	non_consolidated 2023-09-30	pass rounding
balance sheet identity	non_consolidated 2024-03-31	pass rounding
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2022-09-30	pass
statement vs summary · net assets	consolidated 2023-03-31	pass
statement vs summary · net assets	consolidated 2023-09-30	pass
statement vs summary · net assets	consolidated 2024-03-31	pass
statement vs summary · net assets	non_consolidated 2022-09-30	pass
statement vs summary · net assets	non_consolidated 2023-03-31	pass
statement vs summary · net assets	non_consolidated 2023-09-30	pass
statement vs summary · net assets	non_consolidated 2024-03-31	pass
statement vs summary · net income attributable to parent	consolidated 2022-10-01/2023-03-31	pass
statement vs summary · net income attributable to parent	consolidated 2023-10-01/2024-03-31	pass
statement vs summary · operating cash flow	consolidated 2022-10-01/2023-03-31	pass
statement vs summary · operating cash flow	consolidated 2023-10-01/2024-03-31	pass
statement vs summary · revenue	consolidated 2022-10-01/2023-03-31	pass
statement vs summary · revenue	consolidated 2023-10-01/2024-03-31	pass
statement vs summary · revenue	non_consolidated 2022-10-01/2023-03-31	pass
statement vs summary · revenue	non_consolidated 2023-10-01/2024-03-31	pass
statement vs summary · total assets	consolidated 2023-09-30	pass
statement vs summary · total assets	consolidated 2024-03-31	pass
statement vs summary · total assets	non_consolidated 2023-09-30	pass
statement vs summary · total assets	non_consolidated 2024-03-31	pass