Annual report

Period2025-06-01 → 2026-05-31
Filed2026-08-27
StandardJapan GAAP
ConsolidatedYes
Data checks23 of 23 passed
Key figures · 108
MetricValuePeriodScopeSource row
Revenue¥12.3bn2025-06-01 → 2026-05-31Cons.Net sales
Revenue¥10.7bn2024-06-01 → 2025-05-31Cons.Net sales
Operating income¥1.4bn2025-06-01 → 2026-05-31Cons.Operating income
Operating income¥1.1bn2024-06-01 → 2025-05-31Cons.Operating income
Ordinary income¥1.4bn2025-06-01 → 2026-05-31Cons.Ordinary income
Ordinary income¥1.1bn2024-06-01 → 2025-05-31Cons.Ordinary income
Profit before tax¥1.4bn2025-06-01 → 2026-05-31Cons.Income before income taxes
Profit before tax¥1.1bn2024-06-01 → 2025-05-31Cons.Income before income taxes
Net income (owners)¥957m2025-06-01 → 2026-05-31Cons.Profit loss attributable to owners of parent
Net income (owners)¥813m2024-06-01 → 2025-05-31Cons.Profit loss attributable to owners of parent
Net income¥957m2025-06-01 → 2026-05-31Cons.Profit loss
Net income¥813m2024-06-01 → 2025-05-31Cons.Profit loss
Total assets¥11.0bnat 2026-05-31Cons.Assets
Total assets¥11.2bnat 2025-05-31Cons.Assets
Total liabilities¥4.2bnat 2026-05-31Cons.Liabilities
Total liabilities¥5.2bnat 2025-05-31Cons.Liabilities
Net assets / equity¥6.8bnat 2026-05-31Cons.Net assets
Net assets / equity¥6.1bnat 2025-05-31Cons.Net assets
Net assets / equity¥5.4bnat 2024-05-31vCons.Net assets
Cash and deposits¥2.1bnat 2026-05-31Cons.Cash and deposits
Cash and deposits¥2.2bnat 2025-05-31Cons.Cash and deposits
Cash & equivalents¥2.1bnat 2026-05-31Cons.Cash and cash equivalents
Cash & equivalents¥2.2bnat 2025-05-31Cons.Cash and cash equivalents
Cash & equivalents¥1.7bnat 2024-05-31vCons.Cash and cash equivalents
Operating cash flow¥1.2bn2025-06-01 → 2026-05-31Cons.Net cash provided by used in operating activities
Operating cash flow¥751m2024-06-01 → 2025-05-31Cons.Net cash provided by used in operating activities
Investing cash flow−¥75m2025-06-01 → 2026-05-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥248m2024-06-01 → 2025-05-31Cons.Net cash provided by used in investment activities
Financing cash flow−¥1.2bn2025-06-01 → 2026-05-31Cons.Net cash provided by used in financing activities
Financing cash flow−¥4m2024-06-01 → 2025-05-31Cons.Net cash provided by used in financing activities
EPS (basic)¥199.652025-06-01 → 2026-05-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥170.152024-06-01 → 2025-05-31Cons.Basic earnings loss per share (5-year summary)
Net assets per share¥1,421.66at 2026-05-31Cons.Net assets per share (5-year summary)
Net assets per share¥1,265.89at 2025-05-31Cons.Net assets per share (5-year summary)
Equity ratio61.8%at 2026-05-31Cons.Equity to asset ratio (5-year summary)
Equity ratio53.9%at 2025-05-31Cons.Equity to asset ratio (5-year summary)
ROE14.9%2025-06-01 → 2026-05-31Cons.Rate of return on equity (5-year summary)
ROE13.4%2024-06-01 → 2025-05-31Cons.Rate of return on equity (5-year summary)
Employees795at 2026-05-31Cons.Number of employees
Employees808at 2025-05-31Cons.Number of employees
Revenue¥10.8bn2025-06-01 → 2026-05-31StandaloneNet sales
Revenue¥9.8bn2024-06-01 → 2025-05-31StandaloneNet sales
Revenue¥8.7bn2023-06-01 → 2024-05-31vStandaloneNet sales (5-year summary)
Revenue¥7.7bn2022-06-01 → 2023-05-31vStandaloneNet sales (5-year summary)
Revenue¥7.3bn2021-06-01 → 2022-05-31vStandaloneNet sales (5-year summary)
Operating income¥1.4bn2025-06-01 → 2026-05-31StandaloneOperating income
Operating income¥1.1bn2024-06-01 → 2025-05-31StandaloneOperating income
Ordinary income¥1.4bn2025-06-01 → 2026-05-31StandaloneOrdinary income
Ordinary income¥1.2bn2024-06-01 → 2025-05-31StandaloneOrdinary income
Ordinary income¥1.0bn2023-06-01 → 2024-05-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥863m2022-06-01 → 2023-05-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥659m2021-06-01 → 2022-05-31vStandaloneOrdinary income loss (5-year summary)
Profit before tax¥1.4bn2025-06-01 → 2026-05-31StandaloneIncome before income taxes
Profit before tax¥1.2bn2024-06-01 → 2025-05-31StandaloneIncome before income taxes
Net income¥1.0bn2025-06-01 → 2026-05-31StandaloneProfit loss
Net income¥848m2024-06-01 → 2025-05-31StandaloneProfit loss
Net income¥736m2023-06-01 → 2024-05-31vStandaloneNet income loss (5-year summary)
Net income¥624m2022-06-01 → 2023-05-31vStandaloneNet income loss (5-year summary)
Net income¥443m2021-06-01 → 2022-05-31vStandaloneNet income loss (5-year summary)
Total assets¥10.4bnat 2026-05-31StandaloneAssets
Total assets¥10.2bnat 2025-05-31StandaloneAssets
Total assets¥8.4bnat 2024-05-31vStandaloneTotal assets (5-year summary)
Total assets¥7.8bnat 2023-05-31vStandaloneTotal assets (5-year summary)
Total assets¥7.8bnat 2022-05-31vStandaloneTotal assets (5-year summary)
Total liabilities¥3.7bnat 2026-05-31StandaloneLiabilities
Total liabilities¥4.2bnat 2025-05-31StandaloneLiabilities
Net assets / equity¥6.8bnat 2026-05-31StandaloneNet assets
Net assets / equity¥6.0bnat 2025-05-31StandaloneNet assets
Net assets / equity¥5.3bnat 2024-05-31vStandaloneNet assets
Net assets / equity¥4.7bnat 2023-05-31vStandaloneNet assets (5-year summary)
Net assets / equity¥4.1bnat 2022-05-31vStandaloneNet assets (5-year summary)
Cash and deposits¥1.5bnat 2026-05-31StandaloneCash and deposits
Cash and deposits¥1.4bnat 2025-05-31StandaloneCash and deposits
EPS (basic)¥217.032025-06-01 → 2026-05-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥177.462024-06-01 → 2025-05-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥154.432023-06-01 → 2024-05-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥131.132022-06-01 → 2023-05-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥90.262021-06-01 → 2022-05-31vStandaloneBasic earnings loss per share (5-year summary)
Dividend per share¥652025-06-01 → 2026-05-31StandaloneDividend paid per share (5-year summary)
Dividend per share¥552024-06-01 → 2025-05-31StandaloneDividend paid per share (5-year summary)
Dividend per share¥472023-06-01 → 2024-05-31vStandaloneDividend paid per share (5-year summary)
Dividend per share¥302022-06-01 → 2023-05-31vStandaloneDividend paid per share (5-year summary)
Dividend per share¥162021-06-01 → 2022-05-31vStandaloneDividend paid per share (5-year summary)
Net assets per share¥1,407.54at 2026-05-31StandaloneNet assets per share (5-year summary)
Net assets per share¥1,247.55at 2025-05-31StandaloneNet assets per share (5-year summary)
Net assets per share¥1,112.02at 2024-05-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥986.51at 2023-05-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥860.51at 2022-05-31vStandaloneNet assets per share (5-year summary)
Equity ratio64.9%at 2026-05-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio58.5%at 2025-05-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio63.2%at 2024-05-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio60.3%at 2023-05-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio52.3%at 2022-05-31vStandaloneEquity to asset ratio (5-year summary)
ROE16.4%2025-06-01 → 2026-05-31StandaloneRate of return on equity (5-year summary)
ROE15.0%2024-06-01 → 2025-05-31StandaloneRate of return on equity (5-year summary)
ROE14.7%2023-06-01 → 2024-05-31vStandaloneRate of return on equity (5-year summary)
ROE14.2%2022-06-01 → 2023-05-31vStandaloneRate of return on equity (5-year summary)
ROE11.3%2021-06-01 → 2022-05-31vStandaloneRate of return on equity (5-year summary)
Shares issued4,920,300at 2026-05-31StandaloneTotal number of issued shares (5-year summary)
Shares issued4,920,300at 2025-05-31StandaloneTotal number of issued shares (5-year summary)
Shares issued4,920,300at 2024-05-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued4,920,300at 2023-05-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued4,920,300at 2022-05-31vStandaloneTotal number of issued shares (5-year summary)
Employees601at 2026-05-31StandaloneNumber of employees
Employees579at 2025-05-31StandaloneNumber of employees
Employees565at 2024-05-31vStandaloneNumber of employees
Employees543at 2023-05-31vStandaloneNumber of employees
Employees537at 2022-05-31vStandaloneNumber 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 · 1
SegmentItemPeriodValue
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsemployeesat 2026-05-31751 pure

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

All source rows · 1,365
ItemContextValueUnit
Career summary information about directors and corporate auditors proposal (text)FilingDateInstant_jpcrp030000-asr_E34663-000AkaoHiroyukiMemberText · Plus
Term of office information about directors and corporate auditors proposalFilingDateInstant_jpcrp030000-asr_E34663-000AkaoHiroyukiMember
Original text (Japanese)(注)3
Official title or position information about directors and corporate auditors proposalFilingDateInstant_jpcrp030000-asr_E34663-000KamiyaShunichiMember
Original text (Japanese)取締役(監査等委員)
Name information about directors and corporate auditors proposalFilingDateInstant_jpcrp030000-asr_E34663-000KamiyaShunichiMember
Original text (Japanese)神谷 俊一
Date of birth information about directors and corporate auditors proposalFilingDateInstant_jpcrp030000-asr_E34663-000KamiyaShunichiMember1972-08-02
Career summary information about directors and corporate auditors proposal (text)FilingDateInstant_jpcrp030000-asr_E34663-000KamiyaShunichiMemberText · Plus
Term of office information about directors and corporate auditors proposalFilingDateInstant_jpcrp030000-asr_E34663-000KamiyaShunichiMember
Original text (Japanese)(注)4
Official title or position information about directors and corporate auditors proposalFilingDateInstant_jpcrp030000-asr_E34663-000AchiwaTomokoMember
Original text (Japanese)取締役(監査等委員)
Name information about directors and corporate auditors proposalFilingDateInstant_jpcrp030000-asr_E34663-000AchiwaTomokoMember
Original text (Japanese)阿知波 知子
Date of birth information about directors and corporate auditors proposalFilingDateInstant_jpcrp030000-asr_E34663-000AchiwaTomokoMember1984-08-25
Career summary information about directors and corporate auditors proposal (text)FilingDateInstant_jpcrp030000-asr_E34663-000AchiwaTomokoMemberText · Plus
Term of office information about directors and corporate auditors proposalFilingDateInstant_jpcrp030000-asr_E34663-000AchiwaTomokoMember
Original text (Japanese)(注)4
Official title or position information about directors and corporate auditors proposalFilingDateInstant_jpcrp030000-asr_E34663-000YoshinagaAkihiroMember
Original text (Japanese)取締役(監査等委員)
Name information about directors and corporate auditors proposalFilingDateInstant_jpcrp030000-asr_E34663-000YoshinagaAkihiroMember
Original text (Japanese)吉永 明宏
Date of birth information about directors and corporate auditors proposalFilingDateInstant_jpcrp030000-asr_E34663-000YoshinagaAkihiroMember1986-07-18
Career summary information about directors and corporate auditors proposal (text)FilingDateInstant_jpcrp030000-asr_E34663-000YoshinagaAkihiroMemberText · Plus
Term of office information about directors and corporate auditors proposalFilingDateInstant_jpcrp030000-asr_E34663-000YoshinagaAkihiroMember
Original text (Japanese)(注)4
Footnotes directors and corporate auditors proposal (text)FilingDateInstant_Row1MemberText · Plus
Footnotes directors and corporate auditors proposal (text)FilingDateInstant_Row2MemberText · Plus
Footnotes directors and corporate auditors proposal (text)FilingDateInstant_Row3MemberText · Plus
Footnotes directors and corporate auditors proposal (text)FilingDateInstant_Row4MemberText · Plus
Footnotes directors and corporate auditors proposal (text)FilingDateInstant_Row5MemberText · Plus
Outside directors and outside corporate auditors (text)FilingDateInstantText · Plus
Audits (text)FilingDateInstantText · Plus
Remuneration for directors and other officers (text)FilingDateInstantText · Plus
Shareholdings (text)FilingDateInstantText · Plus
Reason for increase in number of shares shares not listed investment shares held for purposes other than pure investment reporting companyCurrentYearDuration-
Reason for increase in number of shares shares other than those not listed investment shares held for purposes other than pure investment reporting companyCurrentYearDuration-
Name of securities investment equity securities reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row1Member
Original text (Japanese)ビジネスエンジニアリング株式会社
Fiscal year of change in purpose of shareholding investment shares reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row1Member
Original text (Japanese)2025年5月期
Reason for change in purpose of shareholding and policy on holding or sale of shares after change investment shares reclassified from held for purposes other than pure investment to held for pure investment reporting companyCurrentYearInstant_Row1Member
Original text (Japanese)発行会社との合意に基づき保有目的を純投資目的に変更しております。株式市場の動向に配慮しつつ売却する方針であります。
Basic policy on human resources strategy employees etc (text)FilingDateInstantText · Plus
Information about employees (text)FilingDateInstantText · Plus
Consolidated subsidiaries metrics of consolidated subsidiariesCurrentYearInstant_Row1Member
Original text (Japanese)AJ・Flat株式会社
Regulations in accordance with which consolidated financial statements have been prepared financial informationCurrentYearDurationText · Plus
Regulations in accordance with which financial statements have been prepared financial informationCurrentYearDurationText · Plus
Description of fact that financial statements have been prepared in accordance with special provision financial informationCurrentYearDuration
Original text (Japanese) また、当社は、特例財務諸表提出会社に該当し、財務諸表等規則第127条の規定により財務諸表を作成しております。
Note on independent audit financial informationCurrentYearDurationText · Plus
Remarkable efforts to ensure fair presentation of consolidated financial statements etc financial informationCurrentYearDurationText · Plus
Consolidated balance sheet (text)CurrentYearDurationText · Plus
Consolidated statement of income (text)CurrentYearDurationText · Plus
Consolidated statement of comprehensive income (text)CurrentYearDurationText · Plus
Consolidated statement of changes in equity (text)CurrentYearDurationText · Plus
Consolidated statement of cash flows (text)CurrentYearDurationText · Plus
Notes significant accounting policies for preparation of consolidated financial statements (text)CurrentYearDurationText · Plus
Number of consolidated subsidiaries and names of major consolidated subsidiaries (text)CurrentYearDurationText · Plus
Number of unconsolidated subsidiaries and associates accounted for using equity method and names of major entities accounted for using equity method (text)CurrentYearDurationText · Plus
Disclosure about fiscal years etc of consolidated subsidiaries (text)CurrentYearDurationText · Plus
Disclosure of accounting policies (text)CurrentYearDurationText · Plus
Significant accounting estimates consolidated financial statements (text)CurrentYearDurationText · Plus

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 · 23 of 23 passed
balance sheet identityconsolidated 2025-05-31pass
balance sheet identityconsolidated 2026-05-31pass
balance sheet identitynon_consolidated 2025-05-31pass
balance sheet identitynon_consolidated 2026-05-31pass rounding
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2025-05-31pass
statement vs summary · net assetsconsolidated 2026-05-31pass
statement vs summary · net assetsnon_consolidated 2024-05-31pass
statement vs summary · net assetsnon_consolidated 2025-05-31pass
statement vs summary · net assetsnon_consolidated 2026-05-31pass
statement vs summary · net income attributable to parentconsolidated 2024-06-01/2025-05-31pass
statement vs summary · net income attributable to parentconsolidated 2025-06-01/2026-05-31pass
statement vs summary · operating cash flowconsolidated 2024-06-01/2025-05-31pass
statement vs summary · operating cash flowconsolidated 2025-06-01/2026-05-31pass
statement vs summary · revenueconsolidated 2024-06-01/2025-05-31pass
statement vs summary · revenueconsolidated 2025-06-01/2026-05-31pass
statement vs summary · revenuenon_consolidated 2024-06-01/2025-05-31pass
statement vs summary · revenuenon_consolidated 2025-06-01/2026-05-31pass
statement vs summary · total assetsconsolidated 2025-05-31pass
statement vs summary · total assetsconsolidated 2026-05-31pass
statement vs summary · total assetsnon_consolidated 2025-05-31pass
statement vs summary · total assetsnon_consolidated 2026-05-31pass