Annual report

Period2022-08-01 → 2023-07-31

Filed2023-10-26

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 131

Metric	Value	Period	Scope	Source row
Revenue	¥3.1bn	2022-08-01 → 2023-07-31	Cons.	Net sales
Revenue	¥2.3bn	2021-08-01 → 2022-07-31	Cons.	Net sales
Revenue	¥1.6bn	2020-08-01 → 2021-07-31^d	Cons.	Net sales (5-year summary)
Operating income	¥434m	2022-08-01 → 2023-07-31	Cons.	Operating income
Operating income	¥118m	2021-08-01 → 2022-07-31	Cons.	Operating income
Ordinary income	¥397m	2022-08-01 → 2023-07-31	Cons.	Ordinary income
Ordinary income	¥87m	2021-08-01 → 2022-07-31	Cons.	Ordinary income
Ordinary income	¥219m	2020-08-01 → 2021-07-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥326m	2022-08-01 → 2023-07-31	Cons.	Income before income taxes
Profit before tax	¥48m	2021-08-01 → 2022-07-31	Cons.	Income before income taxes
Net income (owners)	¥204m	2022-08-01 → 2023-07-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥34m	2021-08-01 → 2022-07-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥157m	2020-08-01 → 2021-07-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥205m	2022-08-01 → 2023-07-31	Cons.	Profit loss
Net income	¥16m	2021-08-01 → 2022-07-31	Cons.	Profit loss
Total assets	¥4.1bn	at 2023-07-31	Cons.	Assets
Total assets	¥2.9bn	at 2022-07-31	Cons.	Assets
Total assets	¥2.6bn	at 2021-07-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥1.8bn	at 2023-07-31	Cons.	Liabilities
Total liabilities	¥730m	at 2022-07-31	Cons.	Liabilities
Net assets / equity	¥2.3bn	at 2023-07-31	Cons.	Net assets
Net assets / equity	¥2.1bn	at 2022-07-31	Cons.	Net assets
Net assets / equity	¥2.2bn	at 2021-07-31^d	Cons.	Net assets
Cash and deposits	¥1.8bn	at 2023-07-31	Cons.	Cash and deposits
Cash and deposits	¥924m	at 2022-07-31	Cons.	Cash and deposits
Cash & equivalents	¥1.8bn	at 2023-07-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥924m	at 2022-07-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.0bn	at 2021-07-31^d	Cons.	Cash and cash equivalents
Operating cash flow	¥401m	2022-08-01 → 2023-07-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥74m	2021-08-01 → 2022-07-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥256m	2020-08-01 → 2021-07-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥193m	2022-08-01 → 2023-07-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥105m	2021-08-01 → 2022-07-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥639m	2020-08-01 → 2021-07-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥558m	2022-08-01 → 2023-07-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥140m	2021-08-01 → 2022-07-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥8m	2020-08-01 → 2021-07-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥14.44	2022-08-01 → 2023-07-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥2.4	2021-08-01 → 2022-07-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥11.2	2020-08-01 → 2021-07-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥14.35	2022-08-01 → 2023-07-31	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥2.38	2021-08-01 → 2022-07-31	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥11.04	2020-08-01 → 2021-07-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥160.13	at 2023-07-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥145.58	at 2022-07-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥149.64	at 2021-07-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	55.4%	at 2023-07-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	71.9%	at 2022-07-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	80.6%	at 2021-07-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	9.4%	2022-08-01 → 2023-07-31	Cons.	Rate of return on equity (5-year summary)
ROE	1.7%	2021-08-01 → 2022-07-31	Cons.	Rate of return on equity (5-year summary)
ROE	7.4%	2020-08-01 → 2021-07-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	136	at 2023-07-31	Cons.	Number of employees
Employees	109	at 2022-07-31	Cons.	Number of employees
Employees	83	at 2021-07-31^d	Cons.	Number of employees
Revenue	¥2.3bn	2022-08-01 → 2023-07-31	Standalone	Net sales
Revenue	¥1.8bn	2021-08-01 → 2022-07-31	Standalone	Net sales
Revenue	¥1.5bn	2020-08-01 → 2021-07-31^d	Standalone	Net sales (5-year summary)
Revenue	¥1.3bn	2019-08-01 → 2020-07-31^d	Standalone	Net sales (5-year summary)
Revenue	¥1.1bn	2018-08-01 → 2019-07-31^d	Standalone	Net sales (5-year summary)
Operating income	¥385m	2022-08-01 → 2023-07-31	Standalone	Operating income
Operating income	¥216m	2021-08-01 → 2022-07-31	Standalone	Operating income
Ordinary income	¥390m	2022-08-01 → 2023-07-31	Standalone	Ordinary income
Ordinary income	¥202m	2021-08-01 → 2022-07-31	Standalone	Ordinary income
Ordinary income	¥249m	2020-08-01 → 2021-07-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥417m	2019-08-01 → 2020-07-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥390m	2018-08-01 → 2019-07-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥350m	2022-08-01 → 2023-07-31	Standalone	Income before income taxes
Profit before tax	¥163m	2021-08-01 → 2022-07-31	Standalone	Income before income taxes
Net income	¥263m	2022-08-01 → 2023-07-31	Standalone	Profit loss
Net income	¥112m	2021-08-01 → 2022-07-31	Standalone	Profit loss
Net income	¥180m	2020-08-01 → 2021-07-31^d	Standalone	Net income loss (5-year summary)
Net income	¥296m	2019-08-01 → 2020-07-31^d	Standalone	Net income loss (5-year summary)
Net income	¥272m	2018-08-01 → 2019-07-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥4.0bn	at 2023-07-31	Standalone	Assets
Total assets	¥2.9bn	at 2022-07-31	Standalone	Assets
Total assets	¥2.6bn	at 2021-07-31^d	Standalone	Total assets (5-year summary)
Total assets	¥2.3bn	at 2020-07-31^d	Standalone	Total assets (5-year summary)
Total assets	¥1.8bn	at 2019-07-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥1.4bn	at 2023-07-31	Standalone	Liabilities
Total liabilities	¥578m	at 2022-07-31	Standalone	Liabilities
Net assets / equity	¥2.5bn	at 2023-07-31	Standalone	Net assets
Net assets / equity	¥2.3bn	at 2022-07-31	Standalone	Net assets
Net assets / equity	¥2.2bn	at 2021-07-31^d	Standalone	Net assets
Net assets / equity	¥2.0bn	at 2020-07-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥1.5bn	at 2019-07-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥1.4bn	at 2023-07-31	Standalone	Cash and deposits
Cash and deposits	¥773m	at 2022-07-31	Standalone	Cash and deposits
Cash & equivalents	¥1.4bn	at 2020-07-31^d	Standalone	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥1.4bn	at 2019-07-31^d	Standalone	Cash and cash equivalents (5-year summary)
Operating cash flow	¥223m	2019-08-01 → 2020-07-31^d	Standalone	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥443m	2018-08-01 → 2019-07-31^d	Standalone	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥377m	2019-08-01 → 2020-07-31^d	Standalone	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥109m	2018-08-01 → 2019-07-31^d	Standalone	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥190m	2019-08-01 → 2020-07-31^d	Standalone	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥610m	2018-08-01 → 2019-07-31^d	Standalone	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥18.62	2022-08-01 → 2023-07-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥7.91	2021-08-01 → 2022-07-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥12.85	2020-08-01 → 2021-07-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥21.6	2019-08-01 → 2020-07-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥21.52	2018-08-01 → 2019-07-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥18.5	2022-08-01 → 2023-07-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥7.86	2021-08-01 → 2022-07-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥12.68	2020-08-01 → 2021-07-31^d	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥20.8	2019-08-01 → 2020-07-31^d	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥20.5	2018-08-01 → 2019-07-31^d	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥179.39	at 2023-07-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥161.18	at 2022-07-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥153.27	at 2021-07-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥141.91	at 2020-07-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥110.37	at 2019-07-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	64.3%	at 2023-07-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	79.8%	at 2022-07-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	84.2%	at 2021-07-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	86.3%	at 2020-07-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	82.8%	at 2019-07-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	10.9%	2022-08-01 → 2023-07-31	Standalone	Rate of return on equity (5-year summary)
ROE	5.0%	2021-08-01 → 2022-07-31	Standalone	Rate of return on equity (5-year summary)
ROE	8.7%	2020-08-01 → 2021-07-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	17.1%	2019-08-01 → 2020-07-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	26.9%	2018-08-01 → 2019-07-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	14,171,700	at 2023-07-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	14,132,700	at 2022-07-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	14,130,300	at 2021-07-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	13,958,700	at 2020-07-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	4,455,000	at 2019-07-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	115	at 2023-07-31	Standalone	Number of employees
Employees	93	at 2022-07-31	Standalone	Number of employees
Employees	74	at 2021-07-31^d	Standalone	Number of employees
Employees	58	at 2020-07-31^d	Standalone	Number of employees
Employees	45	at 2019-07-31^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 · 1,275

Item	Context	Value	Unit
Loss gain on valuation of crypto assets ope cf	Prior1YearDuration	14758000	JPY
Loss gain on valuation of crypto assets ope cf	CurrentYearDuration	13788000	JPY
Interest expenses ope cf	Prior1YearDuration	－	JPY
Interest expenses ope cf	CurrentYearDuration	4060000	JPY
Decrease increase in notes and accounts receivable trade ope cf	Prior1YearDuration	-117451000	JPY
Decrease increase in notes and accounts receivable trade ope cf	CurrentYearDuration	-239705000	JPY
Decrease increase in inventories ope cf	Prior1YearDuration	18911000	JPY
Decrease increase in inventories ope cf	CurrentYearDuration	69000	JPY
Decrease increase in long term prepaid expenses ope cf	Prior1YearDuration	-5962000	JPY
Decrease increase in long term prepaid expenses ope cf	CurrentYearDuration	6442000	JPY
Decrease increase in prepaid expenses ope cf	Prior1YearDuration	-68275000	JPY
Decrease increase in prepaid expenses ope cf	CurrentYearDuration	-41352000	JPY
Increase decrease in accounts payable other ope cf	Prior1YearDuration	81568000	JPY
Increase decrease in accounts payable other ope cf	CurrentYearDuration	42642000	JPY
Increase decrease in accrued expenses ope cf	Prior1YearDuration	59942000	JPY
Increase decrease in accrued expenses ope cf	CurrentYearDuration	177401000	JPY
Increase decrease in accrued consumption taxes ope cf	Prior1YearDuration	19908000	JPY
Increase decrease in accrued consumption taxes ope cf	CurrentYearDuration	67412000	JPY
Other net ope cf	Prior1YearDuration	-87885000	JPY
Other net ope cf	CurrentYearDuration	-60814000	JPY
Subtotal ope cf	Prior1YearDuration	125135000	JPY
Subtotal ope cf	CurrentYearDuration	480748000	JPY
Interest income received ope cf	Prior1YearDuration	59000	JPY
Interest income received ope cf	CurrentYearDuration	8000	JPY
Interest expenses paid ope cf fin cf	Prior1YearDuration	－	JPY
Interest expenses paid ope cf fin cf	CurrentYearDuration	-4103000	JPY
Income taxes paid ope cf	Prior1YearDuration	-51138000	JPY
Income taxes paid ope cf	CurrentYearDuration	-75179000	JPY
Net cash provided by used in operating activities	Prior1YearDuration	74055000	JPY
Net cash provided by used in operating activities	CurrentYearDuration	401473000	JPY
Purchase of investment securities inv cf	Prior1YearDuration	-58306000	JPY
Purchase of investment securities inv cf	CurrentYearDuration	-154790000	JPY
Proceeds from sales of investment securities inv cf	Prior1YearDuration	10000000	JPY
Proceeds from sales of investment securities inv cf	CurrentYearDuration	－	JPY
Purchase of property plant and equipment inv cf	Prior1YearDuration	-30283000	JPY
Purchase of property plant and equipment inv cf	CurrentYearDuration	-18058000	JPY
Proceeds from sales of property plant and equipment inv cf	Prior1YearDuration	－	JPY
Proceeds from sales of property plant and equipment inv cf	CurrentYearDuration	96000	JPY
Purchase of intangible assets inv cf	Prior1YearDuration	-19422000	JPY
Purchase of intangible assets inv cf	CurrentYearDuration	-19428000	JPY
Payments for lease and guarantee deposits inv cf	Prior1YearDuration	-6722000	JPY
Payments for lease and guarantee deposits inv cf	CurrentYearDuration	-2020000	JPY
Proceeds from collection of lease and guarantee deposits inv cf	Prior1YearDuration	174000	JPY
Proceeds from collection of lease and guarantee deposits inv cf	CurrentYearDuration	196000	JPY
Purchase of long term prepaid expenses inv cf	Prior1YearDuration	－	JPY
Purchase of long term prepaid expenses inv cf	CurrentYearDuration	-6000	JPY
Collection of loans receivable inv cf	Prior1YearDuration	－	JPY
Collection of loans receivable inv cf	CurrentYearDuration	660000	JPY
Net cash provided by used in investment activities	Prior1YearDuration	-104560000	JPY
Net cash provided by used in investment activities	CurrentYearDuration	-193351000	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 2022-07-31	pass
balance sheet identity	consolidated 2023-07-31	pass rounding
balance sheet identity	non_consolidated 2022-07-31	pass rounding
balance sheet identity	non_consolidated 2023-07-31	pass rounding
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2021-07-31	pass
statement vs summary · net assets	consolidated 2022-07-31	pass
statement vs summary · net assets	consolidated 2023-07-31	pass
statement vs summary · net assets	non_consolidated 2021-07-31	pass
statement vs summary · net assets	non_consolidated 2022-07-31	pass
statement vs summary · net assets	non_consolidated 2023-07-31	pass
statement vs summary · net income attributable to parent	consolidated 2021-08-01/2022-07-31	pass
statement vs summary · net income attributable to parent	consolidated 2022-08-01/2023-07-31	pass
statement vs summary · operating cash flow	consolidated 2021-08-01/2022-07-31	pass
statement vs summary · operating cash flow	consolidated 2022-08-01/2023-07-31	pass
statement vs summary · revenue	consolidated 2021-08-01/2022-07-31	pass
statement vs summary · revenue	consolidated 2022-08-01/2023-07-31	pass
statement vs summary · revenue	non_consolidated 2021-08-01/2022-07-31	pass
statement vs summary · revenue	non_consolidated 2022-08-01/2023-07-31	pass
statement vs summary · total assets	consolidated 2022-07-31	pass
statement vs summary · total assets	consolidated 2023-07-31	pass
statement vs summary · total assets	non_consolidated 2022-07-31	pass
statement vs summary · total assets	non_consolidated 2023-07-31	pass