Annual report

Period2022-08-01 → 2023-07-31

Filed2023-10-30

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 150

Metric	Value	Period	Scope	Source row
Revenue	¥11.3bn	2022-08-01 → 2023-07-31	Cons.	Net sales
Revenue	¥8.2bn	2021-08-01 → 2022-07-31	Cons.	Net sales
Revenue	¥5.8bn	2020-08-01 → 2021-07-31^d	Cons.	Net sales (5-year summary)
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	¥1.9bn	2022-08-01 → 2023-07-31	Cons.	Operating income
Operating income	¥1.6bn	2021-08-01 → 2022-07-31	Cons.	Operating income
Ordinary income	¥1.9bn	2022-08-01 → 2023-07-31	Cons.	Ordinary income
Ordinary income	¥1.7bn	2021-08-01 → 2022-07-31	Cons.	Ordinary income
Ordinary income	¥1.4bn	2020-08-01 → 2021-07-31^d	Cons.	Ordinary income loss (5-year summary)
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	¥1.9bn	2022-08-01 → 2023-07-31	Cons.	Income before income taxes
Profit before tax	¥1.7bn	2021-08-01 → 2022-07-31	Cons.	Income before income taxes
Net income (owners)	¥1.3bn	2022-08-01 → 2023-07-31	Cons.	Profit loss attributable to owners of parent
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^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
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	¥1.3bn	2022-08-01 → 2023-07-31	Cons.	Profit loss
Net income	¥1.1bn	2021-08-01 → 2022-07-31	Cons.	Profit loss
Total assets	¥10.7bn	at 2023-07-31	Cons.	Assets
Total assets	¥10.1bn	at 2022-07-31	Cons.	Assets
Total assets	¥8.3bn	at 2021-07-31^d	Cons.	Total assets (5-year summary)
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	¥1.8bn	at 2023-07-31	Cons.	Liabilities
Total liabilities	¥1.7bn	at 2022-07-31	Cons.	Liabilities
Net assets / equity	¥8.9bn	at 2023-07-31	Cons.	Net assets
Net assets / equity	¥8.4bn	at 2022-07-31	Cons.	Net assets
Net assets / equity	¥7.2bn	at 2021-07-31^d	Cons.	Net assets
Net assets / equity	¥2.3bn	at 2020-07-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥1.6bn	at 2019-07-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥5.8bn	at 2023-07-31	Cons.	Cash and deposits
Cash and deposits	¥6.4bn	at 2022-07-31	Cons.	Cash and deposits
Cash & equivalents	¥5.8bn	at 2023-07-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥6.4bn	at 2022-07-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥5.9bn	at 2021-07-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥925m	at 2020-07-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥976m	at 2019-07-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥708m	2022-08-01 → 2023-07-31	Cons.	Net cash provided by used in operating activities
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^d	Cons.	Net cash provided by used in operating activities (5-year summary)
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	−¥439m	2022-08-01 → 2023-07-31	Cons.	Net cash provided by used in investment activities
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^d	Cons.	Net cash provided by used in investing activities (5-year summary)
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	−¥863m	2022-08-01 → 2023-07-31	Cons.	Net cash provided by used in financing activities
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^d	Cons.	Net cash provided by used in financing activities (5-year summary)
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)	¥51.8	2022-08-01 → 2023-07-31	Cons.	Basic earnings loss per share (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^d	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)	¥51.57	2022-08-01 → 2023-07-31	Cons.	Diluted earnings 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^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥354	at 2023-07-31	Cons.	Net assets 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^d	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	83.2%	at 2023-07-31	Cons.	Equity to asset ratio (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^d	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	15.4%	2022-08-01 → 2023-07-31	Cons.	Rate of return on equity (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^d	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	185	at 2023-07-31	Cons.	Number of employees
Employees	167	at 2022-07-31	Cons.	Number of employees
Employees	97	at 2021-07-31^d	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	¥9.6bn	2022-08-01 → 2023-07-31	Standalone	Net sales
Revenue	¥7.6bn	2021-08-01 → 2022-07-31	Standalone	Net sales
Revenue	¥5.4bn	2020-08-01 → 2021-07-31^d	Standalone	Net sales (5-year summary)
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)
Operating income	¥1.5bn	2022-08-01 → 2023-07-31	Standalone	Operating income
Operating income	¥1.4bn	2021-08-01 → 2022-07-31	Standalone	Operating income
Ordinary income	¥1.5bn	2022-08-01 → 2023-07-31	Standalone	Ordinary income
Ordinary income	¥1.5bn	2021-08-01 → 2022-07-31	Standalone	Ordinary income
Ordinary income	¥1.1bn	2020-08-01 → 2021-07-31^d	Standalone	Ordinary income loss (5-year summary)
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)
Profit before tax	¥1.5bn	2022-08-01 → 2023-07-31	Standalone	Income before income taxes
Profit before tax	¥1.5bn	2021-08-01 → 2022-07-31	Standalone	Income before income taxes
Net income	¥1.0bn	2022-08-01 → 2023-07-31	Standalone	Profit loss
Net income	¥947m	2021-08-01 → 2022-07-31	Standalone	Profit loss
Net income	¥672m	2020-08-01 → 2021-07-31^d	Standalone	Net income loss (5-year summary)
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)
Total assets	¥9.6bn	at 2023-07-31	Standalone	Assets
Total assets	¥9.2bn	at 2022-07-31	Standalone	Assets
Total assets	¥7.8bn	at 2021-07-31^d	Standalone	Total assets (5-year summary)
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 liabilities	¥1.7bn	at 2023-07-31	Standalone	Liabilities
Total liabilities	¥1.4bn	at 2022-07-31	Standalone	Liabilities
Net assets / equity	¥8.0bn	at 2023-07-31	Standalone	Net assets
Net assets / equity	¥7.8bn	at 2022-07-31	Standalone	Net assets
Net assets / equity	¥6.8bn	at 2021-07-31^d	Standalone	Net assets
Net assets / equity	¥2.2bn	at 2020-07-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥1.6bn	at 2019-07-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥4.9bn	at 2023-07-31	Standalone	Cash and deposits
Cash and deposits	¥5.8bn	at 2022-07-31	Standalone	Cash and deposits
EPS (basic)	¥38.87	2022-08-01 → 2023-07-31	Standalone	Basic earnings loss per share (5-year summary)
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^d	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 (diluted)	¥38.7	2022-08-01 → 2023-07-31	Standalone	Diluted earnings 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^d	Standalone	Diluted earnings per share (5-year summary)
Dividend per share	¥14	2022-08-01 → 2023-07-31	Standalone	Dividend paid per share (5-year summary)
Net assets per share	¥308.68	at 2023-07-31	Standalone	Net assets 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^d	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)
Equity ratio	82.6%	at 2023-07-31	Standalone	Equity to asset ratio (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^d	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)
ROE	12.7%	2022-08-01 → 2023-07-31	Standalone	Rate of return on equity (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^d	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)
Shares issued	25,896,000	at 2023-07-31	Standalone	Total number of issued shares (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^d	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)
Employees	97	at 2023-07-31	Standalone	Number of employees
Employees	91	at 2022-07-31	Standalone	Number of employees
Employees	75	at 2021-07-31^d	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

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 · 1,206

Item	Context	Value	Unit
Issuance of new shares	CurrentYearDuration_CapitalSurplusMember	37440000	JPY
Issuance of new shares	CurrentYearDuration_ShareholdersEquityMember	74880000	JPY
Issuance of new shares	CurrentYearDuration	74880000	JPY
Purchase of treasury stock	CurrentYearDuration_TreasuryStockMember	-891265000	JPY
Purchase of treasury stock	CurrentYearDuration_ShareholdersEquityMember	-891265000	JPY
Purchase of treasury stock	CurrentYearDuration	-891265000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_ForeignCurrencyTranslationAdjustmentMember	-8965000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_ValuationAndTranslationAdjustmentsMember	-8965000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration	-8965000	JPY
Total changes of items during the period	CurrentYearDuration_CapitalStockMember	37440000	JPY
Total changes of items during the period	CurrentYearDuration_CapitalSurplusMember	37440000	JPY
Total changes of items during the period	CurrentYearDuration_RetainedEarningsMember	1330864000	JPY
Total changes of items during the period	CurrentYearDuration_TreasuryStockMember	-891265000	JPY
Total changes of items during the period	CurrentYearDuration_ShareholdersEquityMember	514478000	JPY
Total changes of items during the period	CurrentYearDuration_ForeignCurrencyTranslationAdjustmentMember	-8965000	JPY
Total changes of items during the period	CurrentYearDuration_ValuationAndTranslationAdjustmentsMember	-8965000	JPY
Total changes of items during the period	CurrentYearDuration	505512000	JPY
Net assets	CurrentYearInstant_CapitalStockMember	2147315000	JPY
Net assets	CurrentYearInstant_CapitalSurplusMember	2049315000	JPY
Net assets	CurrentYearInstant_RetainedEarningsMember	5473634000	JPY
Net assets	CurrentYearInstant_TreasuryStockMember	-891265000	JPY
Net assets	CurrentYearInstant_ShareholdersEquityMember	8778998000	JPY
Net assets	CurrentYearInstant_ForeignCurrencyTranslationAdjustmentMember	122600000	JPY
Net assets	CurrentYearInstant_ValuationAndTranslationAdjustmentsMember	122600000	JPY
Net assets	CurrentYearInstant	8901599000	JPY
Income before income taxes	Prior1YearDuration	1746872000	JPY
Income before income taxes	CurrentYearDuration	1902403000	JPY
Depreciation and amortization ope cf	Prior1YearDuration	82429000	JPY
Depreciation and amortization ope cf	CurrentYearDuration	136597000	JPY
Amortization of goodwill ope cf	Prior1YearDuration	2669000	JPY
Amortization of goodwill ope cf	CurrentYearDuration	10708000	JPY
Increase decrease in allowance for doubtful accounts ope cf	Prior1YearDuration	－	JPY
Increase decrease in allowance for doubtful accounts ope cf	CurrentYearDuration	-237000	JPY
Increase decrease in provision for share based payments ope cf	Prior1YearDuration	－	JPY
Increase decrease in provision for share based payments ope cf	CurrentYearDuration	68967000	JPY
Interest and dividends income ope cf	Prior1YearDuration	-1130000	JPY
Interest and dividends income ope cf	CurrentYearDuration	-4882000	JPY
Interest expenses ope cf	Prior1YearDuration	4440000	JPY
Interest expenses ope cf	CurrentYearDuration	6065000	JPY
Stock issuance cost ope cf	Prior1YearDuration	－	JPY
Stock issuance cost ope cf	CurrentYearDuration	18946000	JPY
Foreign exchange losses gains ope cf	Prior1YearDuration	5192000	JPY
Foreign exchange losses gains ope cf	CurrentYearDuration	5019000	JPY
Decrease increase in notes and accounts receivable trade ope cf	Prior1YearDuration	-3670000	JPY
Decrease increase in notes and accounts receivable trade ope cf	CurrentYearDuration	-574039000	JPY
Decrease increase in inventories ope cf	Prior1YearDuration	-237944000	JPY
Decrease increase in inventories ope cf	CurrentYearDuration	-315190000	JPY
Increase decrease in notes and accounts payable trade ope cf	Prior1YearDuration	-58277000	JPY
Increase decrease in notes and accounts payable trade ope cf	CurrentYearDuration	91687000	JPY
Increase decrease in accounts payable other ope cf	Prior1YearDuration	71780000	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
balance sheet identity	non_consolidated 2022-07-31	pass
balance sheet identity	non_consolidated 2023-07-31	pass
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