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
Buildings and accompanying facilities net	Prior1YearInstant_NonConsolidatedMember	51236000	JPY
Buildings and accompanying facilities net	CurrentYearInstant_NonConsolidatedMember	41702000	JPY
Tools furniture and fixtures	Prior1YearInstant_NonConsolidatedMember	225974000	JPY
Tools furniture and fixtures	CurrentYearInstant_NonConsolidatedMember	222766000	JPY
Accumulated depreciation tools furniture and fixtures	Prior1YearInstant_NonConsolidatedMember	-159347000	JPY
Accumulated depreciation tools furniture and fixtures	CurrentYearInstant_NonConsolidatedMember	-175864000	JPY
Tools furniture and fixtures net	Prior1YearInstant_NonConsolidatedMember	66627000	JPY
Tools furniture and fixtures net	CurrentYearInstant_NonConsolidatedMember	46902000	JPY
Property plant and equipment	Prior1YearInstant_NonConsolidatedMember	174097000	JPY
Property plant and equipment	CurrentYearInstant_NonConsolidatedMember	134941000	JPY
Software	Prior1YearInstant_NonConsolidatedMember	5013000	JPY
Software	CurrentYearInstant_NonConsolidatedMember	4082000	JPY
Contents assets ia	Prior1YearInstant_NonConsolidatedMember	7337000	JPY
Contents assets ia	CurrentYearInstant_NonConsolidatedMember	7066000	JPY
Intangible assets	Prior1YearInstant_NonConsolidatedMember	12351000	JPY
Intangible assets	CurrentYearInstant_NonConsolidatedMember	11149000	JPY
Investment securities	Prior1YearInstant_NonConsolidatedMember	313948000	JPY
Investment securities	CurrentYearInstant_NonConsolidatedMember	274752000	JPY
Stocks of subsidiaries and affiliates	Prior1YearInstant_NonConsolidatedMember	715242000	JPY
Stocks of subsidiaries and affiliates	CurrentYearInstant_NonConsolidatedMember	785242000	JPY
Lease and guarantee deposits	Prior1YearInstant_NonConsolidatedMember	108844000	JPY
Lease and guarantee deposits	CurrentYearInstant_NonConsolidatedMember	104384000	JPY
Deferred tax assets	Prior1YearInstant_NonConsolidatedMember	15900000	JPY
Deferred tax assets	CurrentYearInstant_NonConsolidatedMember	38030000	JPY
Other ioa	Prior1YearInstant_NonConsolidatedMember	5962000	JPY
Other ioa	CurrentYearInstant_NonConsolidatedMember	－	JPY
Investments and other assets	Prior1YearInstant_NonConsolidatedMember	1159897000	JPY
Investments and other assets	CurrentYearInstant_NonConsolidatedMember	1202409000	JPY
Noncurrent assets	Prior1YearInstant_NonConsolidatedMember	1346346000	JPY
Noncurrent assets	CurrentYearInstant_NonConsolidatedMember	1348500000	JPY
Assets	Prior1YearInstant_NonConsolidatedMember	2855936000	JPY
Assets	CurrentYearInstant_NonConsolidatedMember	3956872000	JPY
Accounts payable other	Prior1YearInstant_NonConsolidatedMember	162083000	JPY
Accounts payable other	CurrentYearInstant_NonConsolidatedMember	211262000	JPY
Accrued expenses	Prior1YearInstant_NonConsolidatedMember	275021000	JPY
Accrued expenses	CurrentYearInstant_NonConsolidatedMember	453573000	JPY
Income taxes payable	Prior1YearInstant_NonConsolidatedMember	30242000	JPY
Income taxes payable	CurrentYearInstant_NonConsolidatedMember	94893000	JPY
Deposits received	Prior1YearInstant_NonConsolidatedMember	42978000	JPY
Deposits received	CurrentYearInstant_NonConsolidatedMember	4231000	JPY
Advances received	Prior1YearInstant_NonConsolidatedMember	36677000	JPY
Advances received	CurrentYearInstant_NonConsolidatedMember	55293000	JPY
Provision for loss on order received cl	Prior1YearInstant_NonConsolidatedMember	－	JPY
Provision for loss on order received cl	CurrentYearInstant_NonConsolidatedMember	4666000	JPY
Other cl	Prior1YearInstant_NonConsolidatedMember	30977000	JPY
Other cl	CurrentYearInstant_NonConsolidatedMember	90680000	JPY
Current liabilities	Prior1YearInstant_NonConsolidatedMember	577981000	JPY
Current liabilities	CurrentYearInstant_NonConsolidatedMember	914602000	JPY
Long term loans payable	Prior1YearInstant_NonConsolidatedMember	－	JPY
Long term loans payable	CurrentYearInstant_NonConsolidatedMember	500000000	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