Annual report

Period2021-08-01 → 2022-07-31

Filed2022-10-25

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Amended by S100QCEJ (2023-03-07).

Key figures · 133

Metric	Value	Period	Scope	Source row
Revenue	¥8.2bn	2021-08-01 → 2022-07-31	Cons.	Net sales
Revenue	¥5.8bn	2020-08-01 → 2021-07-31	Cons.	Net sales
Revenue	¥4.3bn	2019-08-01 → 2020-07-31^d	Cons.	Net sales (5-year summary)
Revenue	¥3.4bn	2018-08-01 → 2019-07-31^d	Cons.	Net sales (5-year summary)
Operating income	¥1.6bn	2021-08-01 → 2022-07-31	Cons.	Operating income
Operating income	¥1.4bn	2020-08-01 → 2021-07-31	Cons.	Operating income
Ordinary income	¥1.7bn	2021-08-01 → 2022-07-31	Cons.	Ordinary income
Ordinary income	¥1.4bn	2020-08-01 → 2021-07-31	Cons.	Ordinary income
Ordinary income	¥1.0bn	2019-08-01 → 2020-07-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥1.4bn	2018-08-01 → 2019-07-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥1.7bn	2021-08-01 → 2022-07-31	Cons.	Income before income taxes
Profit before tax	¥1.4bn	2020-08-01 → 2021-07-31	Cons.	Income before income taxes
Net income (owners)	¥1.1bn	2021-08-01 → 2022-07-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥869m	2020-08-01 → 2021-07-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥717m	2019-08-01 → 2020-07-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥904m	2018-08-01 → 2019-07-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥1.1bn	2021-08-01 → 2022-07-31	Cons.	Profit loss
Net income	¥869m	2020-08-01 → 2021-07-31	Cons.	Profit loss
Total assets	¥10.1bn	at 2022-07-31	Cons.	Assets
Total assets	¥8.3bn	at 2021-07-31	Cons.	Assets
Total assets	¥2.9bn	at 2020-07-31^d	Cons.	Total assets (5-year summary)
Total assets	¥2.4bn	at 2019-07-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥1.7bn	at 2022-07-31	Cons.	Liabilities
Total liabilities	¥1.1bn	at 2021-07-31	Cons.	Liabilities
Net assets / equity	¥8.4bn	at 2022-07-31	Cons.	Net assets
Net assets / equity	¥7.2bn	at 2021-07-31	Cons.	Net assets
Net assets / equity	¥2.3bn	at 2020-07-31^d	Cons.	Net assets
Net assets / equity	¥1.6bn	at 2019-07-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥6.4bn	at 2022-07-31	Cons.	Cash and deposits
Cash and deposits	¥5.9bn	at 2021-07-31	Cons.	Cash and deposits
Cash & equivalents	¥6.4bn	at 2022-07-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥5.9bn	at 2021-07-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥925m	at 2020-07-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥976m	at 2019-07-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥798m	2021-08-01 → 2022-07-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥1.1bn	2020-08-01 → 2021-07-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥162m	2019-08-01 → 2020-07-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥750m	2018-08-01 → 2019-07-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥775m	2021-08-01 → 2022-07-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥85m	2020-08-01 → 2021-07-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥91m	2019-08-01 → 2020-07-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥317m	2018-08-01 → 2019-07-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥386m	2021-08-01 → 2022-07-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥4.0bn	2020-08-01 → 2021-07-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥105m	2019-08-01 → 2020-07-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥246m	2018-08-01 → 2019-07-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥43.28	2021-08-01 → 2022-07-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥35.97	2020-08-01 → 2021-07-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥31.46	2019-08-01 → 2020-07-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥39.64	2018-08-01 → 2019-07-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥43.15	2021-08-01 → 2022-07-31	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥35.83	2020-08-01 → 2021-07-31	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥325.43	at 2022-07-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥278.81	at 2021-07-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥99.3	at 2020-07-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥68.08	at 2019-07-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	83.5%	at 2022-07-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	87.0%	at 2021-07-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	78.3%	at 2020-07-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	64.1%	at 2019-07-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	14.3%	2021-08-01 → 2022-07-31	Cons.	Rate of return on equity (5-year summary)
ROE	18.4%	2020-08-01 → 2021-07-31	Cons.	Rate of return on equity (5-year summary)
ROE	37.6%	2019-08-01 → 2020-07-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	82.1%	2018-08-01 → 2019-07-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	167	at 2022-07-31	Cons.	Number of employees
Employees	97	at 2021-07-31	Cons.	Number of employees
Employees	95	at 2020-07-31^d	Cons.	Number of employees
Employees	61	at 2019-07-31^d	Cons.	Number of employees
Revenue	¥7.6bn	2021-08-01 → 2022-07-31	Standalone	Net sales
Revenue	¥5.4bn	2020-08-01 → 2021-07-31	Standalone	Net sales
Revenue	¥4.1bn	2019-08-01 → 2020-07-31^d	Standalone	Net sales (5-year summary)
Revenue	¥3.5bn	2018-08-01 → 2019-07-31^d	Standalone	Net sales (5-year summary)
Revenue	¥2.2bn	2017-08-01 → 2018-07-31^d	Standalone	Net sales (5-year summary)
Operating income	¥1.4bn	2021-08-01 → 2022-07-31	Standalone	Operating income
Operating income	¥1.1bn	2020-08-01 → 2021-07-31	Standalone	Operating income
Ordinary income	¥1.5bn	2021-08-01 → 2022-07-31	Standalone	Ordinary income
Ordinary income	¥1.1bn	2020-08-01 → 2021-07-31	Standalone	Ordinary income
Ordinary income	¥863m	2019-08-01 → 2020-07-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥1.4bn	2018-08-01 → 2019-07-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥885m	2017-08-01 → 2018-07-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥1.5bn	2021-08-01 → 2022-07-31	Standalone	Income before income taxes
Profit before tax	¥1.1bn	2020-08-01 → 2021-07-31	Standalone	Income before income taxes
Net income	¥947m	2021-08-01 → 2022-07-31	Standalone	Profit loss
Net income	¥672m	2020-08-01 → 2021-07-31	Standalone	Profit loss
Net income	¥576m	2019-08-01 → 2020-07-31^d	Standalone	Net income loss (5-year summary)
Net income	¥925m	2018-08-01 → 2019-07-31^d	Standalone	Net income loss (5-year summary)
Net income	¥602m	2017-08-01 → 2018-07-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥9.2bn	at 2022-07-31	Standalone	Assets
Total assets	¥7.8bn	at 2021-07-31	Standalone	Assets
Total assets	¥2.8bn	at 2020-07-31^d	Standalone	Total assets (5-year summary)
Total assets	¥2.4bn	at 2019-07-31^d	Standalone	Total assets (5-year summary)
Total assets	¥1.2bn	at 2018-07-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥1.4bn	at 2022-07-31	Standalone	Liabilities
Total liabilities	¥979m	at 2021-07-31	Standalone	Liabilities
Net assets / equity	¥7.8bn	at 2022-07-31	Standalone	Net assets
Net assets / equity	¥6.8bn	at 2021-07-31	Standalone	Net assets
Net assets / equity	¥2.2bn	at 2020-07-31^d	Standalone	Net assets
Net assets / equity	¥1.6bn	at 2019-07-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥651m	at 2018-07-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥5.8bn	at 2022-07-31	Standalone	Cash and deposits
Cash and deposits	¥5.6bn	at 2021-07-31	Standalone	Cash and deposits
EPS (basic)	¥36.7	2021-08-01 → 2022-07-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥27.82	2020-08-01 → 2021-07-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥25.27	2019-08-01 → 2020-07-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥40.55	2018-08-01 → 2019-07-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥2,027,548.43	2017-08-01 → 2018-07-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥36.59	2021-08-01 → 2022-07-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥27.71	2020-08-01 → 2021-07-31	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥301.45	at 2022-07-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥265.4	at 2021-07-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥94.37	at 2020-07-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥69.1	at 2019-07-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥856,550.58	at 2018-07-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	84.5%	at 2022-07-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	87.5%	at 2021-07-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	77.9%	at 2020-07-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	64.6%	at 2019-07-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	55.3%	at 2018-07-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	12.9%	2021-08-01 → 2022-07-31	Standalone	Rate of return on equity (5-year summary)
ROE	14.9%	2020-08-01 → 2021-07-31	Standalone	Rate of return on equity (5-year summary)
ROE	30.9%	2019-08-01 → 2020-07-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	83.1%	2018-08-01 → 2019-07-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	179.5%	2017-08-01 → 2018-07-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	25,800,000	at 2022-07-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	25,800,000	at 2021-07-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	22,800	at 2020-07-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	22,800	at 2019-07-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	760	at 2018-07-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	91	at 2022-07-31	Standalone	Number of employees
Employees	75	at 2021-07-31	Standalone	Number of employees
Employees	74	at 2020-07-31^d	Standalone	Number of employees
Employees	51	at 2019-07-31^d	Standalone	Number of employees
Employees	29	at 2018-07-31^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 · 1,109

Item	Context	Value	Unit
Employees salaries and allowances sga	Prior1YearDuration	354253000	JPY
Employees salaries and allowances sga	CurrentYearDuration	452108000	JPY
Advertising expenses sga	Prior1YearDuration	793777000	JPY
Advertising expenses sga	CurrentYearDuration	1578223000	JPY
Commission fee sga	Prior1YearDuration	670266000	JPY
Commission fee sga	CurrentYearDuration	1252981000	JPY
Depreciation sga	Prior1YearDuration	23445000	JPY
Depreciation sga	CurrentYearDuration	68535000	JPY
Provision for bonuses sga	Prior1YearDuration	2943000	JPY
Provision for bonuses sga	CurrentYearDuration	-8498000	JPY
Research and development expenses included in general and administrative expenses and manufacturing cost for current period	Prior1YearDuration	11895000	JPY
Research and development expenses included in general and administrative expenses and manufacturing cost for current period	CurrentYearDuration	12992000	JPY
Cash and deposits	Prior1YearInstant_NonConsolidatedMember	5646513000	JPY
Cash and deposits	CurrentYearInstant_NonConsolidatedMember	5820317000	JPY
Accounts receivable trade	Prior1YearInstant_NonConsolidatedMember	424129000	JPY
Accounts receivable trade	CurrentYearInstant_NonConsolidatedMember	384150000	JPY
Finished goods	Prior1YearInstant_NonConsolidatedMember	651452000	JPY
Finished goods	CurrentYearInstant_NonConsolidatedMember	796222000	JPY
Raw materials and supplies	Prior1YearInstant_NonConsolidatedMember	374370000	JPY
Raw materials and supplies	CurrentYearInstant_NonConsolidatedMember	359430000	JPY
Advance payments trade	Prior1YearInstant_NonConsolidatedMember	77119000	JPY
Advance payments trade	CurrentYearInstant_NonConsolidatedMember	70837000	JPY
Prepaid expenses	Prior1YearInstant_NonConsolidatedMember	76599000	JPY
Prepaid expenses	CurrentYearInstant_NonConsolidatedMember	155345000	JPY
Short term loans receivable to subsidiaries and affiliates	Prior1YearInstant_NonConsolidatedMember	11553000	JPY
Short term loans receivable to subsidiaries and affiliates	CurrentYearInstant_NonConsolidatedMember	－	JPY
Other ca	Prior1YearInstant_NonConsolidatedMember	13766000	JPY
Other ca	CurrentYearInstant_NonConsolidatedMember	57372000	JPY
Allowance for doubtful accounts ca	Prior1YearInstant_NonConsolidatedMember	-1621000	JPY
Allowance for doubtful accounts ca	CurrentYearInstant_NonConsolidatedMember	-1621000	JPY
Current assets	Prior1YearInstant_NonConsolidatedMember	7273883000	JPY
Current assets	CurrentYearInstant_NonConsolidatedMember	7642054000	JPY
Buildings net	Prior1YearInstant_NonConsolidatedMember	19187000	JPY
Buildings net	CurrentYearInstant_NonConsolidatedMember	35965000	JPY
Tools furniture and fixtures net	Prior1YearInstant_NonConsolidatedMember	26096000	JPY
Tools furniture and fixtures net	CurrentYearInstant_NonConsolidatedMember	24888000	JPY
Land	Prior1YearInstant_NonConsolidatedMember	242578000	JPY
Land	CurrentYearInstant_NonConsolidatedMember	242578000	JPY
Lease assets net ppe	Prior1YearInstant_NonConsolidatedMember	18149000	JPY
Lease assets net ppe	CurrentYearInstant_NonConsolidatedMember	12697000	JPY
Other net ppe	Prior1YearInstant_NonConsolidatedMember	275000	JPY
Other net ppe	CurrentYearInstant_NonConsolidatedMember	－	JPY
Property plant and equipment	Prior1YearInstant_NonConsolidatedMember	306286000	JPY
Property plant and equipment	CurrentYearInstant_NonConsolidatedMember	316130000	JPY
Other ia	Prior1YearInstant_NonConsolidatedMember	77008000	JPY
Other ia	CurrentYearInstant_NonConsolidatedMember	115855000	JPY
Intangible assets	Prior1YearInstant_NonConsolidatedMember	77008000	JPY
Intangible assets	CurrentYearInstant_NonConsolidatedMember	115855000	JPY
Stocks of subsidiaries and affiliates	Prior1YearInstant_NonConsolidatedMember	49487000	JPY
Stocks of subsidiaries and affiliates	CurrentYearInstant_NonConsolidatedMember	955718000	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 2021-07-31	pass
balance sheet identity	consolidated 2022-07-31	pass
balance sheet identity	non_consolidated 2021-07-31	pass
balance sheet identity	non_consolidated 2022-07-31	pass
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2020-07-31	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	non_consolidated 2020-07-31	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 income attributable to parent	consolidated 2020-08-01/2021-07-31	pass
statement vs summary · net income attributable to parent	consolidated 2021-08-01/2022-07-31	pass
statement vs summary · operating cash flow	consolidated 2020-08-01/2021-07-31	pass
statement vs summary · operating cash flow	consolidated 2021-08-01/2022-07-31	pass
statement vs summary · revenue	consolidated 2020-08-01/2021-07-31	pass
statement vs summary · revenue	consolidated 2021-08-01/2022-07-31	pass
statement vs summary · revenue	non_consolidated 2020-08-01/2021-07-31	pass
statement vs summary · revenue	non_consolidated 2021-08-01/2022-07-31	pass
statement vs summary · total assets	consolidated 2021-07-31	pass
statement vs summary · total assets	consolidated 2022-07-31	pass
statement vs summary · total assets	non_consolidated 2021-07-31	pass
statement vs summary · total assets	non_consolidated 2022-07-31	pass