Annual report

Period2021-08-01 → 2022-07-31

Filed2023-03-07

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Amends S100PEEU. Amended by S100QCK7 (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
Capital surplus	Prior1YearInstant_NonConsolidatedMember	2011875000	JPY
Capital surplus	CurrentYearInstant_NonConsolidatedMember	2011875000	JPY
Retained earnings brought forward	Prior1YearInstant_NonConsolidatedMember	2725489000	JPY
Retained earnings brought forward	CurrentYearInstant_NonConsolidatedMember	3655781000	JPY
Retained earnings	Prior1YearInstant_NonConsolidatedMember	2725489000	JPY
Retained earnings	CurrentYearInstant_NonConsolidatedMember	3655781000	JPY
Shareholders equity	Prior1YearInstant_NonConsolidatedMember	6847239000	JPY
Shareholders equity	CurrentYearInstant_NonConsolidatedMember	7777531000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember	6847239000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember	7777531000	JPY
Liabilities and net assets	Prior1YearInstant_NonConsolidatedMember	7826403000	JPY
Liabilities and net assets	CurrentYearInstant_NonConsolidatedMember	9209574000	JPY
Net sales	Prior1YearDuration_NonConsolidatedMember	5389414000	JPY
Net sales	CurrentYearDuration_NonConsolidatedMember	7568425000	JPY
Beginning finished goods cos	Prior1YearDuration_NonConsolidatedMember	780388000	JPY
Beginning finished goods cos	CurrentYearDuration_NonConsolidatedMember	660540000	JPY
Cost of products manufactured	Prior1YearDuration_NonConsolidatedMember	1628845000	JPY
Cost of products manufactured	CurrentYearDuration_NonConsolidatedMember	2235103000	JPY
Total beginning finished goods and cost of products manufactured for the period	Prior1YearDuration_NonConsolidatedMember	2409234000	JPY
Total beginning finished goods and cost of products manufactured for the period	CurrentYearDuration_NonConsolidatedMember	2895643000	JPY
Transfer to other account cos	Prior1YearDuration_NonConsolidatedMember	56237000	JPY
Transfer to other account cos	CurrentYearDuration_NonConsolidatedMember	86115000	JPY
Ending finished goods cos	Prior1YearDuration_NonConsolidatedMember	651452000	JPY
Ending finished goods cos	CurrentYearDuration_NonConsolidatedMember	796222000	JPY
Cost of finished goods sold	Prior1YearDuration_NonConsolidatedMember	1701545000	JPY
Cost of finished goods sold	CurrentYearDuration_NonConsolidatedMember	2013306000	JPY
Gross profit	Prior1YearDuration_NonConsolidatedMember	3687869000	JPY
Gross profit	CurrentYearDuration_NonConsolidatedMember	5555119000	JPY
Selling general and administrative expenses	Prior1YearDuration_NonConsolidatedMember	2560115000	JPY
Selling general and administrative expenses	CurrentYearDuration_NonConsolidatedMember	4144898000	JPY
Operating income	Prior1YearDuration_NonConsolidatedMember	1127754000	JPY
Operating income	CurrentYearDuration_NonConsolidatedMember	1410220000	JPY
Interest and dividends income noi	Prior1YearDuration_NonConsolidatedMember	349000	JPY
Interest and dividends income noi	CurrentYearDuration_NonConsolidatedMember	101000	JPY
Foreign exchange gains noi	Prior1YearDuration_NonConsolidatedMember	34106000	JPY
Foreign exchange gains noi	CurrentYearDuration_NonConsolidatedMember	119971000	JPY
Other noi	Prior1YearDuration_NonConsolidatedMember	2961000	JPY
Other noi	CurrentYearDuration_NonConsolidatedMember	893000	JPY
Non operating income	Prior1YearDuration_NonConsolidatedMember	37416000	JPY
Non operating income	CurrentYearDuration_NonConsolidatedMember	120965000	JPY
Interest expenses noe	Prior1YearDuration_NonConsolidatedMember	2388000	JPY
Interest expenses noe	CurrentYearDuration_NonConsolidatedMember	2506000	JPY
Stock issuance cost noe	Prior1YearDuration_NonConsolidatedMember	25714000	JPY
Stock issuance cost noe	CurrentYearDuration_NonConsolidatedMember	－	JPY
Listing expenses noe	Prior1YearDuration_NonConsolidatedMember	18128000	JPY
Listing expenses noe	CurrentYearDuration_NonConsolidatedMember	－	JPY
Other noe	Prior1YearDuration_NonConsolidatedMember	23000	JPY
Other noe	CurrentYearDuration_NonConsolidatedMember	－	JPY
Non operating expenses	Prior1YearDuration_NonConsolidatedMember	46254000	JPY
Non operating expenses	CurrentYearDuration_NonConsolidatedMember	2506000	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