Annual report

Period2025-06-01 → 2026-05-31
Filed2026-08-27
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 148
MetricValuePeriodScopeSource row
Revenue¥4.5bn2025-06-01 → 2026-05-31Cons.Net sales
Revenue¥4.4bn2024-06-01 → 2025-05-31Cons.Net sales
Revenue¥4.7bn2023-06-01 → 2024-05-31vCons.Net sales (5-year summary)
Revenue¥4.2bn2022-06-01 → 2023-05-31vCons.Net sales (5-year summary)
Revenue¥4.0bn2021-06-01 → 2022-05-31vCons.Net sales (5-year summary)
Operating income¥82m2025-06-01 → 2026-05-31Cons.Operating income
Operating income¥68m2024-06-01 → 2025-05-31Cons.Operating income
Ordinary income¥107m2025-06-01 → 2026-05-31Cons.Ordinary income
Ordinary income¥89m2024-06-01 → 2025-05-31Cons.Ordinary income
Ordinary income¥279m2023-06-01 → 2024-05-31vCons.Ordinary income loss (5-year summary)
Ordinary income¥190m2022-06-01 → 2023-05-31vCons.Ordinary income loss (5-year summary)
Ordinary income¥154m2021-06-01 → 2022-05-31vCons.Ordinary income loss (5-year summary)
Profit before tax¥137m2025-06-01 → 2026-05-31Cons.Income before income taxes
Profit before tax¥92m2024-06-01 → 2025-05-31Cons.Income before income taxes
Net income (owners)¥66m2025-06-01 → 2026-05-31Cons.Profit loss attributable to owners of parent
Net income (owners)¥22m2024-06-01 → 2025-05-31Cons.Profit loss attributable to owners of parent
Net income (owners)¥209m2023-06-01 → 2024-05-31vCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥103m2022-06-01 → 2023-05-31vCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥72m2021-06-01 → 2022-05-31vCons.Profit loss attributable to owners of parent (5-year summary)
Net income¥82m2025-06-01 → 2026-05-31Cons.Profit loss
Net income¥38m2024-06-01 → 2025-05-31Cons.Profit loss
Total assets¥5.6bnat 2026-05-31Cons.Assets
Total assets¥5.6bnat 2025-05-31Cons.Assets
Total assets¥6.0bnat 2024-05-31vCons.Total assets (5-year summary)
Total assets¥5.7bnat 2023-05-31vCons.Total assets (5-year summary)
Total assets¥5.7bnat 2022-05-31vCons.Total assets (5-year summary)
Total liabilities¥745mat 2026-05-31Cons.Liabilities
Total liabilities¥695mat 2025-05-31Cons.Liabilities
Net assets / equity¥4.9bnat 2026-05-31Cons.Net assets
Net assets / equity¥4.9bnat 2025-05-31Cons.Net assets
Net assets / equity¥5.1bnat 2024-05-31vCons.Net assets
Net assets / equity¥4.9bnat 2023-05-31vCons.Net assets (5-year summary)
Net assets / equity¥4.9bnat 2022-05-31vCons.Net assets (5-year summary)
Cash and deposits¥4.0bnat 2026-05-31Cons.Cash and deposits
Cash and deposits¥3.9bnat 2025-05-31Cons.Cash and deposits
Cash & equivalents¥3.9bnat 2026-05-31Cons.Cash and cash equivalents
Cash & equivalents¥3.8bnat 2025-05-31Cons.Cash and cash equivalents
Cash & equivalents¥4.4bnat 2024-05-31vCons.Cash and cash equivalents
Cash & equivalents¥4.3bnat 2023-05-31vCons.Cash and cash equivalents (5-year summary)
Cash & equivalents¥4.2bnat 2022-05-31vCons.Cash and cash equivalents (5-year summary)
Operating cash flow¥290m2025-06-01 → 2026-05-31Cons.Net cash provided by used in operating activities
Operating cash flow¥158m2024-06-01 → 2025-05-31Cons.Net cash provided by used in operating activities
Operating cash flow¥272m2023-06-01 → 2024-05-31vCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥269m2022-06-01 → 2023-05-31vCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥12m2021-06-01 → 2022-05-31vCons.Net cash provided by used in operating activities (5-year summary)
Investing cash flow−¥82m2025-06-01 → 2026-05-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥436m2024-06-01 → 2025-05-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥75m2023-06-01 → 2024-05-31vCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥48m2022-06-01 → 2023-05-31vCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥97m2021-06-01 → 2022-05-31vCons.Net cash provided by used in investing activities (5-year summary)
Financing cash flow−¥128m2025-06-01 → 2026-05-31Cons.Net cash provided by used in financing activities
Financing cash flow−¥286m2024-06-01 → 2025-05-31Cons.Net cash provided by used in financing activities
Financing cash flow−¥109m2023-06-01 → 2024-05-31vCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥109m2022-06-01 → 2023-05-31vCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥436m2021-06-01 → 2022-05-31vCons.Net cash provided by used in financing activities (5-year summary)
EPS (basic)¥1.712025-06-01 → 2026-05-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥0.562024-06-01 → 2025-05-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥5.432023-06-01 → 2024-05-31vCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥2.682022-06-01 → 2023-05-31vCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥1.812021-06-01 → 2022-05-31vCons.Basic earnings loss per share (5-year summary)
Net assets per share¥122.52at 2026-05-31Cons.Net assets per share (5-year summary)
Net assets per share¥122.87at 2025-05-31Cons.Net assets per share (5-year summary)
Net assets per share¥127.61at 2024-05-31vCons.Net assets per share (5-year summary)
Net assets per share¥124.18at 2023-05-31vCons.Net assets per share (5-year summary)
Net assets per share¥123.5at 2022-05-31vCons.Net assets per share (5-year summary)
Equity ratio83.7%at 2026-05-31Cons.Equity to asset ratio (5-year summary)
Equity ratio84.7%at 2025-05-31Cons.Equity to asset ratio (5-year summary)
Equity ratio82.6%at 2024-05-31vCons.Equity to asset ratio (5-year summary)
Equity ratio83.7%at 2023-05-31vCons.Equity to asset ratio (5-year summary)
Equity ratio84.0%at 2022-05-31vCons.Equity to asset ratio (5-year summary)
ROE1.4%2025-06-01 → 2026-05-31Cons.Rate of return on equity (5-year summary)
ROE0.4%2024-06-01 → 2025-05-31Cons.Rate of return on equity (5-year summary)
ROE4.3%2023-06-01 → 2024-05-31vCons.Rate of return on equity (5-year summary)
ROE2.2%2022-06-01 → 2023-05-31vCons.Rate of return on equity (5-year summary)
ROE1.5%2021-06-01 → 2022-05-31vCons.Rate of return on equity (5-year summary)
Employees225at 2026-05-31Cons.Number of employees
Employees230at 2025-05-31Cons.Number of employees
Employees220at 2024-05-31vCons.Number of employees
Employees218at 2023-05-31vCons.Number of employees
Employees220at 2022-05-31vCons.Number of employees
Revenue¥2.2bn2025-06-01 → 2026-05-31StandaloneNet sales
Revenue¥2.2bn2024-06-01 → 2025-05-31StandaloneNet sales
Revenue¥2.1bn2023-06-01 → 2024-05-31vStandaloneNet sales (5-year summary)
Revenue¥2.0bn2022-06-01 → 2023-05-31vStandaloneNet sales (5-year summary)
Revenue¥1.9bn2021-06-01 → 2022-05-31vStandaloneNet sales (5-year summary)
Operating income−¥108m2025-06-01 → 2026-05-31StandaloneOperating income
Operating income−¥146m2024-06-01 → 2025-05-31StandaloneOperating income
Ordinary income¥6m2025-06-01 → 2026-05-31StandaloneOrdinary income
Ordinary income−¥33m2024-06-01 → 2025-05-31StandaloneOrdinary income
Ordinary income¥100m2023-06-01 → 2024-05-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥53m2022-06-01 → 2023-05-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income−¥45m2021-06-01 → 2022-05-31vStandaloneOrdinary income loss (5-year summary)
Profit before tax¥37m2025-06-01 → 2026-05-31StandaloneIncome before income taxes
Profit before tax−¥30m2024-06-01 → 2025-05-31StandaloneIncome before income taxes
Net income¥30m2025-06-01 → 2026-05-31StandaloneProfit loss
Net income−¥33m2024-06-01 → 2025-05-31StandaloneProfit loss
Net income¥116m2023-06-01 → 2024-05-31vStandaloneNet income loss (5-year summary)
Net income¥35m2022-06-01 → 2023-05-31vStandaloneNet income loss (5-year summary)
Net income¥482m2021-06-01 → 2022-05-31vStandaloneNet income loss (5-year summary)
Total assets¥4.3bnat 2026-05-31StandaloneAssets
Total assets¥4.3bnat 2025-05-31StandaloneAssets
Total assets¥4.6bnat 2024-05-31vStandaloneTotal assets (5-year summary)
Total assets¥4.4bnat 2023-05-31vStandaloneTotal assets (5-year summary)
Total assets¥4.5bnat 2022-05-31vStandaloneTotal assets (5-year summary)
Total liabilities¥315mat 2026-05-31StandaloneLiabilities
Total liabilities¥329mat 2025-05-31StandaloneLiabilities
Net assets / equity¥4.0bnat 2026-05-31StandaloneNet assets
Net assets / equity¥4.0bnat 2025-05-31StandaloneNet assets
Net assets / equity¥4.2bnat 2024-05-31vStandaloneNet assets
Net assets / equity¥4.2bnat 2023-05-31vStandaloneNet assets (5-year summary)
Net assets / equity¥4.2bnat 2022-05-31vStandaloneNet assets (5-year summary)
Cash and deposits¥2.1bnat 2026-05-31StandaloneCash and deposits
Cash and deposits¥3.0bnat 2025-05-31StandaloneCash and deposits
EPS (basic)¥0.782025-06-01 → 2026-05-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-0.862024-06-01 → 2025-05-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥32023-06-01 → 2024-05-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥0.92022-06-01 → 2023-05-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥12.192021-06-01 → 2022-05-31vStandaloneBasic earnings loss per share (5-year summary)
Dividend per share¥32025-06-01 → 2026-05-31StandaloneDividend paid per share (5-year summary)
Dividend per share¥32024-06-01 → 2025-05-31StandaloneDividend paid per share (5-year summary)
Dividend per share¥32023-06-01 → 2024-05-31vStandaloneDividend paid per share (5-year summary)
Dividend per share¥22022-06-01 → 2023-05-31vStandaloneDividend paid per share (5-year summary)
Dividend per share¥22021-06-01 → 2022-05-31vStandaloneDividend paid per share (5-year summary)
Net assets per share¥102.73at 2026-05-31StandaloneNet assets per share (5-year summary)
Net assets per share¥103.5at 2025-05-31StandaloneNet assets per share (5-year summary)
Net assets per share¥109.67at 2024-05-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥108.67at 2023-05-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥109.77at 2022-05-31vStandaloneNet assets per share (5-year summary)
Equity ratio92.5%at 2026-05-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio92.3%at 2025-05-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio92.7%at 2024-05-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio94.4%at 2023-05-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio94.2%at 2022-05-31vStandaloneEquity to asset ratio (5-year summary)
ROE0.8%2025-06-01 → 2026-05-31StandaloneRate of return on equity (5-year summary)
ROE-0.8%2024-06-01 → 2025-05-31StandaloneRate of return on equity (5-year summary)
ROE2.7%2023-06-01 → 2024-05-31vStandaloneRate of return on equity (5-year summary)
ROE0.8%2022-06-01 → 2023-05-31vStandaloneRate of return on equity (5-year summary)
ROE11.5%2021-06-01 → 2022-05-31vStandaloneRate of return on equity (5-year summary)
Shares issued38,534,900at 2026-05-31StandaloneTotal number of issued shares (5-year summary)
Shares issued38,534,900at 2025-05-31StandaloneTotal number of issued shares (5-year summary)
Shares issued38,534,900at 2024-05-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued38,534,900at 2023-05-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued38,534,900at 2022-05-31vStandaloneTotal number of issued shares (5-year summary)
Employees70at 2026-05-31StandaloneNumber of employees
Employees74at 2025-05-31StandaloneNumber of employees
Employees71at 2024-05-31vStandaloneNumber of employees
Employees73at 2023-05-31vStandaloneNumber of employees
Employees85at 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 · 36
SegmentItemPeriodValue
Reconciling Itemsreconcilingdepreciation2025-06-01 → 2026-05-31¥3m
Reconciling Itemsreconcilingrevenue2025-06-01 → 2026-05-31−¥10m
Reconciling Itemsreconcilingrevenue intersegment2025-06-01 → 2026-05-31−¥10m
Reconciling Itemsreconcilingsegment profit2025-06-01 → 2026-05-31−¥564m
Creation Businessreportable segmentdepreciation2025-06-01 → 2026-05-31¥103m
Creation Businessreportable segmentrevenue2025-06-01 → 2026-05-31¥1.8bn
Creation Businessreportable segmentrevenue external2025-06-01 → 2026-05-31¥1.8bn
Creation Businessreportable segmentsegment profit2025-06-01 → 2026-05-31¥405m
Solution Businessreportable segmentdepreciation2025-06-01 → 2026-05-31¥10m
Solution Businessreportable segmentrevenue2025-06-01 → 2026-05-31¥2.6bn
Solution Businessreportable segmentrevenue external2025-06-01 → 2026-05-31¥2.6bn
Solution Businessreportable segmentrevenue intersegment2025-06-01 → 2026-05-31¥10m
Solution Businessreportable segmentsegment profit2025-06-01 → 2026-05-31¥242m
—segment totaldepreciation2025-06-01 → 2026-05-31¥114m
—segment totalrevenue2025-06-01 → 2026-05-31¥4.5bn
—segment totalrevenue external2025-06-01 → 2026-05-31¥4.5bn
—segment totalrevenue intersegment2025-06-01 → 2026-05-31¥10m
—segment totalsegment profit2025-06-01 → 2026-05-31¥646m
Reconciling Itemsreconcilingdepreciation2024-06-01 → 2025-05-31¥4m
Reconciling Itemsreconcilingrevenue2024-06-01 → 2025-05-31−¥12m
Reconciling Itemsreconcilingrevenue intersegment2024-06-01 → 2025-05-31−¥12m
Reconciling Itemsreconcilingsegment profit2024-06-01 → 2025-05-31−¥576m
Creation Businessreportable segmentdepreciation2024-06-01 → 2025-05-31¥95m
Creation Businessreportable segmentrevenue2024-06-01 → 2025-05-31¥1.8bn
Creation Businessreportable segmentrevenue external2024-06-01 → 2025-05-31¥1.8bn
Creation Businessreportable segmentsegment profit2024-06-01 → 2025-05-31¥368m
Solution Businessreportable segmentdepreciation2024-06-01 → 2025-05-31¥11m
Solution Businessreportable segmentrevenue2024-06-01 → 2025-05-31¥2.7bn
Solution Businessreportable segmentrevenue external2024-06-01 → 2025-05-31¥2.6bn
Solution Businessreportable segmentrevenue intersegment2024-06-01 → 2025-05-31¥12m
Solution Businessreportable segmentsegment profit2024-06-01 → 2025-05-31¥276m
—segment totaldepreciation2024-06-01 → 2025-05-31¥107m
—segment totalrevenue2024-06-01 → 2025-05-31¥4.5bn
—segment totalrevenue external2024-06-01 → 2025-05-31¥4.4bn
—segment totalrevenue intersegment2024-06-01 → 2025-05-31¥12m
—segment totalsegment profit2024-06-01 → 2025-05-31¥644m

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

All source rows · 1,370
ItemContextValueUnit
Current liabilitiesPrior1YearInstant608485000JPY
Current liabilitiesCurrentYearInstant660388000JPY
Net defined benefit liabilityPrior1YearInstant59284000JPY
Net defined benefit liabilityCurrentYearInstant62317000JPY
Other nclPrior1YearInstant26890000JPY
Other nclCurrentYearInstant21923000JPY
Noncurrent liabilitiesPrior1YearInstant86174000JPY
Noncurrent liabilitiesCurrentYearInstant84241000JPY
LiabilitiesPrior1YearInstant694660000JPY
LiabilitiesCurrentYearInstant744629000JPY
Capital stockPrior1YearInstant1108338000JPY
Capital stockCurrentYearInstant1108338000JPY
Capital surplusPrior1YearInstant984894000JPY
Capital surplusCurrentYearInstant984894000JPY
Retained earningsPrior1YearInstant2730355000JPY
Retained earningsCurrentYearInstant2660982000JPY
Treasury stockPrior1YearInstant-JPY
Treasury stockCurrentYearInstant-9000JPY
Shareholders equityPrior1YearInstant4823588000JPY
Shareholders equityCurrentYearInstant4754206000JPY
Valuation difference on available for sale securitiesPrior1YearInstant-88913000JPY
Valuation difference on available for sale securitiesCurrentYearInstant-32876000JPY
Valuation and translation adjustmentsPrior1YearInstant-88913000JPY
Valuation and translation adjustmentsCurrentYearInstant-32876000JPY
Subscription rights to sharesPrior1YearInstant3448000JPY
Subscription rights to sharesCurrentYearInstant4345000JPY
Non controlling interestsPrior1YearInstant158665000JPY
Non controlling interestsCurrentYearInstant167867000JPY
Net assetsPrior1YearInstant4896788000JPY
Net assetsCurrentYearInstant4893542000JPY
Liabilities and net assetsPrior1YearInstant5591448000JPY
Liabilities and net assetsCurrentYearInstant5638172000JPY
Net salesPrior1YearDuration4442255000JPY
Net salesCurrentYearDuration4466872000JPY
Cost of salesPrior1YearDuration2804930000JPY
Cost of salesCurrentYearDuration2921962000JPY
Gross profitPrior1YearDuration1637324000JPY
Gross profitCurrentYearDuration1544909000JPY
Selling general and administrative expensesPrior1YearDuration1569509000JPY
Selling general and administrative expensesCurrentYearDuration1462824000JPY
Operating incomePrior1YearDuration67815000JPY
Operating incomeCurrentYearDuration82085000JPY
Interest income noiPrior1YearDuration2376000JPY
Interest income noiCurrentYearDuration7925000JPY
Dividends income noiPrior1YearDuration10199000JPY
Dividends income noiCurrentYearDuration10237000JPY
Rent income noiPrior1YearDuration1332000JPY
Rent income noiCurrentYearDuration1332000JPY
Operations consignment fee noiPrior1YearDuration960000JPY
Operations consignment fee noiCurrentYearDuration480000JPY

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 identityconsolidated 2025-05-31pass
balance sheet identityconsolidated 2026-05-31pass rounding
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 2024-05-31pass
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