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 net	CurrentYearInstant	46336000	JPY
Buildings and accompanying facilities	Prior1YearInstant	61053000	JPY
Buildings and accompanying facilities	CurrentYearInstant	59125000	JPY
Accumulated depreciation buildings and accompanying facilities	Prior1YearInstant	-9816000	JPY
Accumulated depreciation buildings and accompanying facilities	CurrentYearInstant	-17423000	JPY
Buildings and accompanying facilities net	Prior1YearInstant	51236000	JPY
Buildings and accompanying facilities net	CurrentYearInstant	41702000	JPY
Tools furniture and fixtures	Prior1YearInstant	228408000	JPY
Tools furniture and fixtures	CurrentYearInstant	226482000	JPY
Accumulated depreciation tools furniture and fixtures	Prior1YearInstant	-161082000	JPY
Accumulated depreciation tools furniture and fixtures	CurrentYearInstant	-177903000	JPY
Tools furniture and fixtures net	Prior1YearInstant	67325000	JPY
Tools furniture and fixtures net	CurrentYearInstant	48578000	JPY
Property plant and equipment	Prior1YearInstant	174796000	JPY
Property plant and equipment	CurrentYearInstant	136617000	JPY
Goodwill	Prior1YearInstant	239174000	JPY
Goodwill	CurrentYearInstant	240731000	JPY
Other ia	Prior1YearInstant	51885000	JPY
Other ia	CurrentYearInstant	39335000	JPY
Intangible assets	Prior1YearInstant	291059000	JPY
Intangible assets	CurrentYearInstant	280067000	JPY
Investment securities	Prior1YearInstant	452004000	JPY
Investment securities	CurrentYearInstant	524077000	JPY
Lease and guarantee deposits	Prior1YearInstant	111635000	JPY
Lease and guarantee deposits	CurrentYearInstant	107387000	JPY
Deferred tax assets	Prior1YearInstant	36207000	JPY
Deferred tax assets	CurrentYearInstant	46254000	JPY
Other ioa	Prior1YearInstant	11242000	JPY
Other ioa	CurrentYearInstant	4806000	JPY
Investments and other assets	Prior1YearInstant	611089000	JPY
Investments and other assets	CurrentYearInstant	682525000	JPY
Noncurrent assets	Prior1YearInstant	1076945000	JPY
Noncurrent assets	CurrentYearInstant	1099210000	JPY
Deferred organization expenses da	Prior1YearInstant	496000	JPY
Deferred organization expenses da	CurrentYearInstant	380000	JPY
Business commencement expenses da	Prior1YearInstant	－	JPY
Business commencement expenses da	CurrentYearInstant	158000	JPY
Deferred assets	Prior1YearInstant	496000	JPY
Deferred assets	CurrentYearInstant	538000	JPY
Assets	Prior1YearInstant	2860423000	JPY
Assets	CurrentYearInstant	4098898000	JPY
Accounts payable other	Prior1YearInstant	198771000	JPY
Accounts payable other	CurrentYearInstant	245117000	JPY
Accrued expenses	Prior1YearInstant	371257000	JPY
Accrued expenses	CurrentYearInstant	561625000	JPY
Current portion of long term loans payable	Prior1YearInstant	－	JPY
Current portion of long term loans payable	CurrentYearInstant	44040000	JPY
Income taxes payable	Prior1YearInstant	30568000	JPY
Income taxes payable	CurrentYearInstant	117282000	JPY
Provision for bonuses	Prior1YearInstant	7610000	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