Annual report

Period2025-06-01 → 2026-05-31
Filed2026-08-25
StandardJapan GAAP
ConsolidatedNo
Data checks12 of 12 passed
Key figures · 85
MetricValuePeriodScopeSource row
Revenue¥2.0bn2025-06-01 → 2026-05-31StandaloneNet sales
Revenue¥1.6bn2024-06-01 → 2025-05-31StandaloneNet sales
Revenue¥1.3bn2023-06-01 → 2024-05-31vStandaloneNet sales (5-year summary)
Revenue¥948m2022-06-01 → 2023-05-31vStandaloneNet sales (5-year summary)
Revenue¥709m2021-06-01 → 2022-05-31dStandaloneNet sales (5-year summary)
Operating income¥442m2025-06-01 → 2026-05-31StandaloneOperating income
Operating income¥411m2024-06-01 → 2025-05-31StandaloneOperating income
Ordinary income¥448m2025-06-01 → 2026-05-31StandaloneOrdinary income
Ordinary income¥408m2024-06-01 → 2025-05-31StandaloneOrdinary income
Ordinary income¥320m2023-06-01 → 2024-05-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥242m2022-06-01 → 2023-05-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥62m2021-06-01 → 2022-05-31dStandaloneOrdinary income loss (5-year summary)
Profit before tax¥448m2025-06-01 → 2026-05-31StandaloneIncome before income taxes
Profit before tax¥408m2024-06-01 → 2025-05-31StandaloneIncome before income taxes
Net income¥318m2025-06-01 → 2026-05-31StandaloneProfit loss
Net income¥282m2024-06-01 → 2025-05-31StandaloneProfit loss
Net income¥227m2023-06-01 → 2024-05-31vStandaloneNet income loss (5-year summary)
Net income¥172m2022-06-01 → 2023-05-31vStandaloneNet income loss (5-year summary)
Net income¥54m2021-06-01 → 2022-05-31dStandaloneNet income loss (5-year summary)
Total assets¥2.6bnat 2026-05-31StandaloneAssets
Total assets¥2.2bnat 2025-05-31StandaloneAssets
Total assets¥1.7bnat 2024-05-31vStandaloneTotal assets (5-year summary)
Total assets¥1.0bnat 2023-05-31vStandaloneTotal assets (5-year summary)
Total assets¥649mat 2022-05-31dStandaloneTotal assets (5-year summary)
Total liabilities¥1.5bnat 2026-05-31StandaloneLiabilities
Total liabilities¥1.3bnat 2025-05-31StandaloneLiabilities
Net assets / equity¥1.1bnat 2026-05-31StandaloneNet assets
Net assets / equity¥902mat 2025-05-31StandaloneNet assets
Net assets / equity¥617mat 2024-05-31vStandaloneNet assets (5-year summary)
Net assets / equity¥273mat 2023-05-31vStandaloneNet assets (5-year summary)
Net assets / equity¥100mat 2022-05-31dStandaloneNet assets (5-year summary)
Cash and deposits¥1.4bnat 2026-05-31StandaloneCash and deposits
Cash and deposits¥1.2bnat 2025-05-31StandaloneCash and deposits
Cash & equivalents¥1.4bnat 2026-05-31StandaloneCash and cash equivalents
Cash & equivalents¥1.2bnat 2025-05-31StandaloneCash and cash equivalents
Cash & equivalents¥1.0bnat 2024-05-31vStandaloneCash and cash equivalents
Cash & equivalents¥549mat 2023-05-31vStandaloneCash and cash equivalents (5-year summary)
Cash & equivalents¥450mat 2022-05-31dStandaloneCash and cash equivalents (5-year summary)
Operating cash flow¥659m2025-06-01 → 2026-05-31StandaloneNet cash provided by used in operating activities
Operating cash flow¥387m2024-06-01 → 2025-05-31StandaloneNet cash provided by used in operating activities
Operating cash flow¥387m2023-06-01 → 2024-05-31vStandaloneNet cash provided by used in operating activities (5-year summary)
Operating cash flow¥270m2022-06-01 → 2023-05-31vStandaloneNet cash provided by used in operating activities (5-year summary)
Operating cash flow¥226m2021-06-01 → 2022-05-31dStandaloneNet cash provided by used in operating activities (5-year summary)
Investing cash flow−¥196m2025-06-01 → 2026-05-31StandaloneNet cash provided by used in investment activities
Investing cash flow−¥214m2024-06-01 → 2025-05-31StandaloneNet cash provided by used in investment activities
Investing cash flow−¥154m2023-06-01 → 2024-05-31vStandaloneNet cash provided by used in investing activities (5-year summary)
Investing cash flow−¥125m2022-06-01 → 2023-05-31vStandaloneNet cash provided by used in investing activities (5-year summary)
Financing cash flow−¥257m2025-06-01 → 2026-05-31StandaloneNet cash provided by used in financing activities
Financing cash flow−¥47m2024-06-01 → 2025-05-31StandaloneNet cash provided by used in financing activities
Financing cash flow¥245m2023-06-01 → 2024-05-31vStandaloneNet cash provided by used in financing activities (5-year summary)
Financing cash flow−¥47m2022-06-01 → 2023-05-31vStandaloneNet cash provided by used in financing activities (5-year summary)
Financing cash flow−¥56m2021-06-01 → 2022-05-31dStandaloneNet cash provided by used in financing activities (5-year summary)
EPS (basic)¥62.772025-06-01 → 2026-05-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥55.622024-06-01 → 2025-05-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥45.432023-06-01 → 2024-05-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥35.32022-06-01 → 2023-05-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥11.142021-06-01 → 2022-05-31dStandaloneBasic earnings loss per share (5-year summary)
EPS (diluted)¥62.342025-06-01 → 2026-05-31StandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥54.872024-06-01 → 2025-05-31StandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥44.212023-06-01 → 2024-05-31vStandaloneDiluted earnings per share (5-year summary)
Net assets per share¥220.83at 2026-05-31StandaloneNet assets per share (5-year summary)
Net assets per share¥177.96at 2025-05-31StandaloneNet assets per share (5-year summary)
Net assets per share¥123.42at 2024-05-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥55.8at 2023-05-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥20.5at 2022-05-31dStandaloneNet assets per share (5-year summary)
Equity ratio42.1%at 2026-05-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio40.2%at 2025-05-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio35.7%at 2024-05-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio26.3%at 2023-05-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio15.4%at 2022-05-31dStandaloneEquity to asset ratio (5-year summary)
ROE32.0%2025-06-01 → 2026-05-31StandaloneRate of return on equity (5-year summary)
ROE37.1%2024-06-01 → 2025-05-31StandaloneRate of return on equity (5-year summary)
ROE51.0%2023-06-01 → 2024-05-31vStandaloneRate of return on equity (5-year summary)
ROE92.5%2022-06-01 → 2023-05-31vStandaloneRate of return on equity (5-year summary)
ROE74.6%2021-06-01 → 2022-05-31dStandaloneRate of return on equity (5-year summary)
Shares issued5,116,869at 2026-05-31StandaloneTotal number of issued shares (5-year summary)
Shares issued5,068,159at 2025-05-31StandaloneTotal number of issued shares (5-year summary)
Shares issued4,998,466at 2024-05-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued4,886,000at 2023-05-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued4,886,000at 2022-05-31dStandaloneTotal number of issued shares (5-year summary)
Employees49at 2026-05-31StandaloneNumber of employees
Employees48at 2025-05-31StandaloneNumber of employees
Employees39at 2024-05-31vStandaloneNumber of employees
Employees34at 2023-05-31vStandaloneNumber of employees
Employees26at 2022-05-31dStandaloneNumber 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 · 765
ItemContextValueUnit
Independent auditors report non consolidated (text)FilingDateInstantText · Plus
Audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)太陽有限責任監査法人
Cpa1 audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)島津 慎一郎
Cpa2 audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)上原  啓輔
Audit opinion non consolidated (text)FilingDateInstantText · Plus
Key audit matters non consolidated (text)FilingDateInstantText · Plus
Overview kam non consolidated (text)FilingDateInstantText · Plus
Short description kam non consolidatedFilingDateInstant_Row1Member
Original text (Japanese)AI英語教材「abceed」の有料プランに関する収益認識
Description including reason kam non consolidated (text)FilingDateInstant_Row1MemberText · Plus
Reference kam non consolidatedFilingDateInstant_Row1Member
Original text (Japanese)【注記事項】(重要な会計方針)4.収益及び費用の計上基準
Auditors response kam non consolidated (text)FilingDateInstant_Row1MemberText · Plus
Other information non consolidated (text)FilingDateInstantText · Plus
Fee related information non consolidated (text)FilingDateInstantText · Plus
Number of submissionFilingDateInstant1
Net sales (5-year summary)Prior4YearDuration_NonConsolidatedMember709387000JPY
Net sales (5-year summary)Prior3YearDuration_NonConsolidatedMember947668000JPY
Net sales (5-year summary)Prior2YearDuration_NonConsolidatedMember1288764000JPY
Net sales (5-year summary)Prior1YearDuration_NonConsolidatedMember1637523000JPY
Net sales (5-year summary)CurrentYearDuration_NonConsolidatedMember2045895000JPY
Ordinary income loss (5-year summary)Prior4YearDuration_NonConsolidatedMember62355000JPY
Ordinary income loss (5-year summary)Prior3YearDuration_NonConsolidatedMember241772000JPY
Ordinary income loss (5-year summary)Prior2YearDuration_NonConsolidatedMember320164000JPY
Ordinary income loss (5-year summary)Prior1YearDuration_NonConsolidatedMember408188000JPY
Ordinary income loss (5-year summary)CurrentYearDuration_NonConsolidatedMember447849000JPY
Net income loss (5-year summary)Prior4YearDuration_NonConsolidatedMember54410000JPY
Net income loss (5-year summary)Prior3YearDuration_NonConsolidatedMember172479000JPY
Net income loss (5-year summary)Prior2YearDuration_NonConsolidatedMember226826000JPY
Net income loss (5-year summary)Prior1YearDuration_NonConsolidatedMember281636000JPY
Net income loss (5-year summary)CurrentYearDuration_NonConsolidatedMember318021000JPY
Equity in earnings losses of affiliates if equity method is applied (5-year summary)Prior4YearDuration_NonConsolidatedMember-JPY
Equity in earnings losses of affiliates if equity method is applied (5-year summary)Prior3YearDuration_NonConsolidatedMember-JPY
Equity in earnings losses of affiliates if equity method is applied (5-year summary)Prior2YearDuration_NonConsolidatedMember-JPY
Equity in earnings losses of affiliates if equity method is applied (5-year summary)Prior1YearDuration_NonConsolidatedMember-JPY
Equity in earnings losses of affiliates if equity method is applied (5-year summary)CurrentYearDuration_NonConsolidatedMember-JPY
Capital stock (5-year summary)Prior4YearInstant_NonConsolidatedMember32476000JPY
Capital stock (5-year summary)Prior3YearInstant_NonConsolidatedMember32476000JPY
Capital stock (5-year summary)Prior2YearInstant_NonConsolidatedMember91182000JPY
Capital stock (5-year summary)Prior1YearInstant_NonConsolidatedMember92880000JPY
Capital stock (5-year summary)CurrentYearInstant_NonConsolidatedMember95519000JPY
Total number of issued shares (5-year summary)Prior4YearInstant_NonConsolidatedMember4886000
Total number of issued shares (5-year summary)Prior3YearInstant_NonConsolidatedMember4886000
Total number of issued shares (5-year summary)Prior2YearInstant_NonConsolidatedMember4998466
Total number of issued shares (5-year summary)Prior1YearInstant_NonConsolidatedMember5068159
Total number of issued shares (5-year summary)CurrentYearInstant_NonConsolidatedMember5116869
Net assets (5-year summary)Prior4YearInstant_NonConsolidatedMember100173000JPY
Net assets (5-year summary)Prior3YearInstant_NonConsolidatedMember272653000JPY
Net assets (5-year summary)Prior2YearInstant_NonConsolidatedMember616892000JPY
Net assets (5-year summary)Prior1YearInstant_NonConsolidatedMember901925000JPY
Net assets (5-year summary)CurrentYearInstant_NonConsolidatedMember1087441000JPY
Total assets (5-year summary)Prior4YearInstant_NonConsolidatedMember648869000JPY

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 · 12 of 12 passed
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 assetsnon_consolidated 2025-05-31pass
statement vs summary · net assetsnon_consolidated 2026-05-31pass
statement vs summary · operating cash flownon_consolidated 2024-06-01/2025-05-31pass
statement vs summary · operating cash flownon_consolidated 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 assetsnon_consolidated 2025-05-31pass
statement vs summary · total assetsnon_consolidated 2026-05-31pass