Annual report

Period2024-08-01 → 2025-07-31
Filed2025-10-29
StandardIFRS
ConsolidatedYes
Data checks15 of 26 passed
Key figures · 180
MetricValuePeriodScopeSource row
Revenue¥4.8bn2024-08-01 → 2025-07-31Cons.Revenue IFRS
Revenue¥3.7bn2023-08-01 → 2024-07-31Cons.Revenue IFRS
Revenue¥3.7bn2023-08-01 → 2024-07-31Cons.Net sales (5-year summary)
Revenue¥3.1bn2022-08-01 → 2023-07-31vCons.Net sales (5-year summary)
Revenue¥2.3bn2021-08-01 → 2022-07-31vCons.Net sales (5-year summary)
Revenue¥1.6bn2020-08-01 → 2021-07-31dCons.Net sales (5-year summary)
Operating income¥327m2024-08-01 → 2025-07-31Cons.Operating profit loss IFRS
Operating income¥312m2023-08-01 → 2024-07-31Cons.Operating profit loss IFRS
Ordinary income¥294m2024-08-01 → 2025-07-31Cons.Ordinary income loss (5-year summary)
Ordinary income¥375m2023-08-01 → 2024-07-31Cons.Ordinary income loss (5-year summary)
Ordinary income¥397m2022-08-01 → 2023-07-31vCons.Ordinary income loss (5-year summary)
Ordinary income¥87m2021-08-01 → 2022-07-31vCons.Ordinary income loss (5-year summary)
Ordinary income¥219m2020-08-01 → 2021-07-31dCons.Ordinary income loss (5-year summary)
Profit before tax¥309m2024-08-01 → 2025-07-31Cons.Profit loss before tax IFRS
Profit before tax¥310m2023-08-01 → 2024-07-31Cons.Profit loss before tax IFRS
Net income (owners)¥148m2024-08-01 → 2025-07-31Cons.Profit loss attributable to owners of parent IFRS
Net income (owners)¥114m2024-08-01 → 2025-07-31Cons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥157m2023-08-01 → 2024-07-31Cons.Profit loss attributable to owners of parent IFRS
Net income (owners)¥230m2023-08-01 → 2024-07-31Cons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥204m2022-08-01 → 2023-07-31vCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥34m2021-08-01 → 2022-07-31vCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥157m2020-08-01 → 2021-07-31dCons.Profit loss attributable to owners of parent (5-year summary)
Net income¥225m2024-08-01 → 2025-07-31Cons.Profit loss IFRS
Net income¥226m2023-08-01 → 2024-07-31Cons.Profit loss IFRS
Total assets¥5.7bnat 2025-07-31Cons.Assets IFRS
Total assets¥5.2bnat 2025-07-31Cons.Total assets (5-year summary)
Total assets¥5.0bnat 2024-07-31Cons.Assets IFRS
Total assets¥4.6bnat 2024-07-31Cons.Total assets (5-year summary)
Total assets¥4.4bnat 2023-07-31vCons.Assets IFRS
Total assets¥4.1bnat 2023-07-31vCons.Total assets (5-year summary)
Total assets¥2.9bnat 2022-07-31vCons.Total assets (5-year summary)
Total assets¥2.6bnat 2021-07-31dCons.Total assets (5-year summary)
Total liabilities¥3.1bnat 2025-07-31Cons.Liabilities IFRS
Total liabilities¥2.2bnat 2024-07-31Cons.Liabilities IFRS
Total liabilities¥2.1bnat 2023-07-31vCons.Liabilities IFRS
Net assets / equity¥2.6bnat 2025-07-31Cons.Equity IFRS
Net assets / equity¥2.5bnat 2025-07-31Cons.Net assets (5-year summary)
Net assets / equity¥2.9bnat 2024-07-31Cons.Equity IFRS
Net assets / equity¥2.8bnat 2024-07-31Cons.Net assets (5-year summary)
Net assets / equity¥2.4bnat 2023-07-31vCons.Equity IFRS
Net assets / equity¥2.3bnat 2023-07-31vCons.Net assets (5-year summary)
Net assets / equity¥2.1bnat 2022-07-31vCons.Net assets (5-year summary)
Net assets / equity¥2.2bnat 2021-07-31dCons.Net assets (5-year summary)
Equity (owners)¥2.6bnat 2025-07-31Cons.Equity attributable to owners of parent IFRS
Equity (owners)¥2.6bnat 2024-07-31Cons.Equity attributable to owners of parent IFRS
Equity (owners)¥2.3bnat 2023-07-31vCons.Equity attributable to owners of parent IFRS
Cash & equivalents¥1.7bnat 2025-07-31Cons.Cash and cash equivalents IFRS
Cash & equivalents¥1.9bnat 2024-07-31Cons.Cash and cash equivalents IFRS
Cash & equivalents¥1.9bnat 2024-07-31Cons.Cash and cash equivalents (5-year summary)
Cash & equivalents¥1.8bnat 2023-07-31vCons.Cash and cash equivalents IFRS
Cash & equivalents¥1.8bnat 2023-07-31vCons.Cash and cash equivalents (5-year summary)
Cash & equivalents¥924mat 2022-07-31vCons.Cash and cash equivalents (5-year summary)
Cash & equivalents¥1.0bnat 2021-07-31dCons.Cash and cash equivalents (5-year summary)
Operating cash flow¥223m2024-08-01 → 2025-07-31Cons.Net cash provided by used in operating activities IFRS
Operating cash flow¥59m2024-08-01 → 2025-07-31Cons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥264m2023-08-01 → 2024-07-31Cons.Net cash provided by used in operating activities IFRS
Operating cash flow¥115m2023-08-01 → 2024-07-31Cons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥401m2022-08-01 → 2023-07-31vCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥74m2021-08-01 → 2022-07-31vCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥256m2020-08-01 → 2021-07-31dCons.Net cash provided by used in operating activities (5-year summary)
Investing cash flow−¥113m2024-08-01 → 2025-07-31Cons.Net cash provided by used in investing activities IFRS
Investing cash flow−¥106m2024-08-01 → 2025-07-31Cons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥30m2023-08-01 → 2024-07-31Cons.Net cash provided by used in investing activities IFRS
Investing cash flow−¥30m2023-08-01 → 2024-07-31Cons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥193m2022-08-01 → 2023-07-31vCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥105m2021-08-01 → 2022-07-31vCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥639m2020-08-01 → 2021-07-31dCons.Net cash provided by used in investing activities (5-year summary)
Financing cash flow−¥362m2024-08-01 → 2025-07-31Cons.Net cash provided by used in financing activities IFRS
Financing cash flow−¥198m2024-08-01 → 2025-07-31Cons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥86m2023-08-01 → 2024-07-31Cons.Net cash provided by used in financing activities IFRS
Financing cash flow¥56m2023-08-01 → 2024-07-31Cons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow¥558m2022-08-01 → 2023-07-31vCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥140m2021-08-01 → 2022-07-31vCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥8m2020-08-01 → 2021-07-31dCons.Net cash provided by used in financing activities (5-year summary)
EPS (basic)¥10.442024-08-01 → 2025-07-31Cons.Basic earnings loss per share IFRS
EPS (basic)¥8.052024-08-01 → 2025-07-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥11.12023-08-01 → 2024-07-31Cons.Basic earnings loss per share IFRS
EPS (basic)¥16.212023-08-01 → 2024-07-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥14.442022-08-01 → 2023-07-31vCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥2.42021-08-01 → 2022-07-31vCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥11.22020-08-01 → 2021-07-31dCons.Basic earnings loss per share (5-year summary)
EPS (diluted)¥10.412024-08-01 → 2025-07-31Cons.Diluted earnings loss per share IFRS
EPS (diluted)¥8.032024-08-01 → 2025-07-31Cons.Diluted earnings per share (5-year summary)
EPS (diluted)¥11.062023-08-01 → 2024-07-31Cons.Diluted earnings loss per share IFRS
EPS (diluted)¥16.152023-08-01 → 2024-07-31Cons.Diluted earnings per share (5-year summary)
EPS (diluted)¥14.352022-08-01 → 2023-07-31vCons.Diluted earnings per share (5-year summary)
EPS (diluted)¥2.382021-08-01 → 2022-07-31vCons.Diluted earnings per share (5-year summary)
EPS (diluted)¥11.042020-08-01 → 2021-07-31dCons.Diluted earnings per share (5-year summary)
Net assets per share¥172.16at 2025-07-31Cons.Net assets per share (5-year summary)
Net assets per share¥182.69at 2025-07-31Cons.Equity to asset ratio IFRS (5-year summary)
Net assets per share¥175.37at 2024-07-31Cons.Net assets per share (5-year summary)
Net assets per share¥182.67at 2024-07-31Cons.Equity to asset ratio IFRS (5-year summary)
Net assets per share¥160.13at 2023-07-31vCons.Net assets per share (5-year summary)
Net assets per share¥163.77at 2023-07-31vCons.Equity to asset ratio IFRS (5-year summary)
Net assets per share¥145.58at 2022-07-31vCons.Net assets per share (5-year summary)
Net assets per share¥149.64at 2021-07-31dCons.Net assets per share (5-year summary)
Equity ratio46.9%at 2025-07-31Cons.Equity to asset ratio (5-year summary)
Equity ratio45.3%at 2025-07-31Cons.Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio53.6%at 2024-07-31Cons.Equity to asset ratio (5-year summary)
Equity ratio51.4%at 2024-07-31Cons.Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio55.4%at 2023-07-31vCons.Equity to asset ratio (5-year summary)
Equity ratio52.3%at 2023-07-31vCons.Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio71.9%at 2022-07-31vCons.Equity to asset ratio (5-year summary)
Equity ratio80.6%at 2021-07-31dCons.Equity to asset ratio (5-year summary)
ROE4.6%2024-08-01 → 2025-07-31Cons.Rate of return on equity (5-year summary)
ROE5.7%2024-08-01 → 2025-07-31Cons.Rate of return on equity IFRS (5-year summary)
ROE9.7%2023-08-01 → 2024-07-31Cons.Rate of return on equity (5-year summary)
ROE6.4%2023-08-01 → 2024-07-31Cons.Rate of return on equity IFRS (5-year summary)
ROE9.4%2022-08-01 → 2023-07-31vCons.Rate of return on equity (5-year summary)
ROE1.7%2021-08-01 → 2022-07-31vCons.Rate of return on equity (5-year summary)
ROE7.4%2020-08-01 → 2021-07-31dCons.Rate of return on equity (5-year summary)
Employees193at 2025-07-31Cons.Number of employees
Employees192at 2024-07-31Cons.Number of employees
Employees136at 2023-07-31vCons.Number of employees
Employees109at 2022-07-31vCons.Number of employees
Employees83at 2021-07-31dCons.Number of employees
Revenue¥921m2024-08-01 → 2025-07-31StandaloneNet sales
Revenue¥1.9bn2023-08-01 → 2024-07-31StandaloneNet sales
Revenue¥2.3bn2022-08-01 → 2023-07-31vStandaloneNet sales (5-year summary)
Revenue¥1.8bn2021-08-01 → 2022-07-31vStandaloneNet sales (5-year summary)
Revenue¥1.5bn2020-08-01 → 2021-07-31dStandaloneNet sales (5-year summary)
Operating income−¥121m2024-08-01 → 2025-07-31StandaloneOperating income
Operating income¥197m2023-08-01 → 2024-07-31StandaloneOperating income
Ordinary income−¥117m2024-08-01 → 2025-07-31StandaloneOrdinary income
Ordinary income¥225m2023-08-01 → 2024-07-31StandaloneOrdinary income
Ordinary income¥390m2022-08-01 → 2023-07-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥202m2021-08-01 → 2022-07-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥249m2020-08-01 → 2021-07-31dStandaloneOrdinary income loss (5-year summary)
Profit before tax−¥128m2024-08-01 → 2025-07-31StandaloneIncome before income taxes
Profit before tax−¥63m2023-08-01 → 2024-07-31StandaloneIncome before income taxes
Net income−¥97m2024-08-01 → 2025-07-31StandaloneProfit loss
Net income−¥44m2023-08-01 → 2024-07-31StandaloneProfit loss
Net income¥263m2022-08-01 → 2023-07-31vStandaloneNet income loss (5-year summary)
Net income¥112m2021-08-01 → 2022-07-31vStandaloneNet income loss (5-year summary)
Net income¥180m2020-08-01 → 2021-07-31dStandaloneNet income loss (5-year summary)
Total assets¥3.7bnat 2025-07-31StandaloneAssets
Total assets¥3.0bnat 2024-07-31StandaloneAssets
Total assets¥4.0bnat 2023-07-31vStandaloneTotal assets (5-year summary)
Total assets¥2.9bnat 2022-07-31vStandaloneTotal assets (5-year summary)
Total assets¥2.6bnat 2021-07-31dStandaloneTotal assets (5-year summary)
Total liabilities¥1.3bnat 2025-07-31StandaloneLiabilities
Total liabilities¥469mat 2024-07-31StandaloneLiabilities
Net assets / equity¥2.4bnat 2025-07-31StandaloneNet assets
Net assets / equity¥2.5bnat 2024-07-31StandaloneNet assets
Net assets / equity¥2.5bnat 2023-07-31vStandaloneNet assets
Net assets / equity¥2.3bnat 2022-07-31vStandaloneNet assets (5-year summary)
Net assets / equity¥2.2bnat 2021-07-31dStandaloneNet assets (5-year summary)
Cash and deposits¥418mat 2025-07-31StandaloneCash and deposits
Cash and deposits¥393mat 2024-07-31StandaloneCash and deposits
EPS (basic)¥-6.842024-08-01 → 2025-07-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-3.092023-08-01 → 2024-07-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥18.622022-08-01 → 2023-07-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥7.912021-08-01 → 2022-07-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥12.852020-08-01 → 2021-07-31dStandaloneBasic earnings loss per share (5-year summary)
EPS (diluted)¥18.52022-08-01 → 2023-07-31vStandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥7.862021-08-01 → 2022-07-31vStandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥12.682020-08-01 → 2021-07-31dStandaloneDiluted earnings per share (5-year summary)
Net assets per share¥169.46at 2025-07-31StandaloneNet assets per share (5-year summary)
Net assets per share¥176.3at 2024-07-31StandaloneNet assets per share (5-year summary)
Net assets per share¥179.39at 2023-07-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥161.18at 2022-07-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥153.27at 2021-07-31dStandaloneNet assets per share (5-year summary)
Equity ratio65.8%at 2025-07-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio84.2%at 2024-07-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio64.3%at 2023-07-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio79.8%at 2022-07-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio84.2%at 2021-07-31dStandaloneEquity to asset ratio (5-year summary)
ROE10.9%2022-08-01 → 2023-07-31vStandaloneRate of return on equity (5-year summary)
ROE5.0%2021-08-01 → 2022-07-31vStandaloneRate of return on equity (5-year summary)
ROE8.7%2020-08-01 → 2021-07-31dStandaloneRate of return on equity (5-year summary)
Shares issued14,172,900at 2025-07-31StandaloneTotal number of issued shares (5-year summary)
Shares issued14,172,900at 2024-07-31StandaloneTotal number of issued shares (5-year summary)
Shares issued14,171,700at 2023-07-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued14,132,700at 2022-07-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued14,130,300at 2021-07-31dStandaloneTotal number of issued shares (5-year summary)
Employees35at 2025-07-31StandaloneNumber of employees
Employees56at 2024-07-31StandaloneNumber of employees
Employees115at 2023-07-31vStandaloneNumber of employees
Employees93at 2022-07-31vStandaloneNumber of employees
Employees74at 2021-07-31dStandaloneNumber 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 · 1,453
ItemContextValueUnit
Rate of return on equity IFRS (5-year summary)CurrentYearDuration0.0572
Price earnings ratio IFRS (5-year summary)Prior1YearDuration51.35
Price earnings ratio IFRS (5-year summary)CurrentYearDuration32.38
Cash flows from used in operating activities IFRS (5-year summary)Prior1YearDuration264316000JPY
Cash flows from used in operating activities IFRS (5-year summary)CurrentYearDuration222561000JPY
Cash flows from used in investing activities IFRS (5-year summary)Prior1YearDuration-30459000JPY
Cash flows from used in investing activities IFRS (5-year summary)CurrentYearDuration-112808000JPY
Cash flows from used in financing activities IFRS (5-year summary)Prior1YearDuration-86440000JPY
Cash flows from used in financing activities IFRS (5-year summary)CurrentYearDuration-362034000JPY
Cash and cash equivalents IFRS (5-year summary)Prior2YearInstant1757169000JPY
Cash and cash equivalents IFRS (5-year summary)Prior1YearInstant1907085000JPY
Cash and cash equivalents IFRS (5-year summary)CurrentYearInstant1654662000JPY
Number of employeesPrior2YearInstant136
Number of employeesPrior1YearInstant192
Number of employeesCurrentYearInstant193
Average number of temporary workersPrior2YearInstant15
Average number of temporary workersPrior1YearInstant26
Average number of temporary workersCurrentYearInstant8
Net sales (5-year summary)Prior4YearDuration1634847000JPY
Net sales (5-year summary)Prior3YearDuration2275923000JPY
Net sales (5-year summary)Prior2YearDuration3129985000JPY
Net sales (5-year summary)Prior1YearDuration3662056000JPY
Net sales (5-year summary)CurrentYearDuration4835406000JPY
Ordinary income loss (5-year summary)Prior4YearDuration219456000JPY
Ordinary income loss (5-year summary)Prior3YearDuration86533000JPY
Ordinary income loss (5-year summary)Prior2YearDuration397273000JPY
Ordinary income loss (5-year summary)Prior1YearDuration375480000JPY
Ordinary income loss (5-year summary)CurrentYearDuration293521000JPY
Profit loss attributable to owners of parent (5-year summary)Prior4YearDuration157209000JPY
Profit loss attributable to owners of parent (5-year summary)Prior3YearDuration33848000JPY
Profit loss attributable to owners of parent (5-year summary)Prior2YearDuration204263000JPY
Profit loss attributable to owners of parent (5-year summary)Prior1YearDuration229747000JPY
Profit loss attributable to owners of parent (5-year summary)CurrentYearDuration114133000JPY
Comprehensive income (5-year summary)Prior4YearDuration158174000JPY
Comprehensive income (5-year summary)Prior3YearDuration38134000JPY
Comprehensive income (5-year summary)Prior2YearDuration205661000JPY
Comprehensive income (5-year summary)Prior1YearDuration275216000JPY
Comprehensive income (5-year summary)CurrentYearDuration200149000JPY
Net assets (5-year summary)Prior4YearInstant2184156000JPY
Net assets (5-year summary)Prior3YearInstant2130758000JPY
Net assets (5-year summary)Prior2YearInstant2313759000JPY
Net assets (5-year summary)Prior1YearInstant2775590000JPY
Net assets (5-year summary)CurrentYearInstant2481017000JPY
Total assets (5-year summary)Prior4YearInstant2622378000JPY
Total assets (5-year summary)Prior3YearInstant2860423000JPY
Total assets (5-year summary)Prior2YearInstant4098898000JPY
Total assets (5-year summary)Prior1YearInstant4638134000JPY
Total assets (5-year summary)CurrentYearInstant5207295000JPY
Net assets per share (5-year summary)Prior4YearInstant149.64
Net assets per share (5-year summary)Prior3YearInstant145.58

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 · 15 of 26 passed
balance sheet identityconsolidated 2023-07-31pass
balance sheet identityconsolidated 2024-07-31pass
balance sheet identityconsolidated 2025-07-31pass
balance sheet identitynon_consolidated 2024-07-31pass rounding
balance sheet identitynon_consolidated 2025-07-31pass
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2023-07-31mismatch
statement vs summary · net assetsconsolidated 2024-07-31mismatch
statement vs summary · net assetsconsolidated 2025-07-31mismatch
statement vs summary · net assetsnon_consolidated 2023-07-31pass
statement vs summary · net assetsnon_consolidated 2024-07-31pass
statement vs summary · net assetsnon_consolidated 2025-07-31pass
statement vs summary · net income attributable to parentconsolidated 2023-08-01/2024-07-31mismatch
statement vs summary · net income attributable to parentconsolidated 2024-08-01/2025-07-31mismatch
statement vs summary · operating cash flowconsolidated 2023-08-01/2024-07-31mismatch
statement vs summary · operating cash flowconsolidated 2024-08-01/2025-07-31mismatch
statement vs summary · revenueconsolidated 2023-08-01/2024-07-31mismatch
statement vs summary · revenueconsolidated 2024-08-01/2025-07-31pass
statement vs summary · revenuenon_consolidated 2023-08-01/2024-07-31pass
statement vs summary · revenuenon_consolidated 2024-08-01/2025-07-31pass
statement vs summary · total assetsconsolidated 2023-07-31mismatch
statement vs summary · total assetsconsolidated 2024-07-31mismatch
statement vs summary · total assetsconsolidated 2025-07-31mismatch
statement vs summary · total assetsnon_consolidated 2024-07-31pass
statement vs summary · total assetsnon_consolidated 2025-07-31pass