Annual report

Period2021-08-01 → 2022-07-31

Filed2023-10-31

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Amends S100PF1P. Amended by S100S3NQ (2023-10-31).

Key figures · 143

Metric	Value	Period	Scope	Source row
Revenue	¥5.6bn	2021-08-01 → 2022-07-31	Cons.	Net sales
Revenue	¥4.5bn	2020-08-01 → 2021-07-31	Cons.	Net sales
Revenue	¥6.1bn	2019-08-01 → 2020-07-31^d	Cons.	Net sales (5-year summary)
Revenue	¥6.6bn	2018-08-01 → 2019-07-31^d	Cons.	Net sales (5-year summary)
Revenue	¥6.4bn	2017-08-01 → 2018-07-31^d	Cons.	Net sales (5-year summary)
Operating income	¥254m	2021-08-01 → 2022-07-31	Cons.	Operating income
Operating income	−¥429m	2020-08-01 → 2021-07-31	Cons.	Operating income
Ordinary income	¥345m	2021-08-01 → 2022-07-31	Cons.	Ordinary income
Ordinary income	−¥267m	2020-08-01 → 2021-07-31	Cons.	Ordinary income
Ordinary income	¥389m	2019-08-01 → 2020-07-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥635m	2018-08-01 → 2019-07-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥614m	2017-08-01 → 2018-07-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥263m	2021-08-01 → 2022-07-31	Cons.	Income before income taxes
Profit before tax	−¥324m	2020-08-01 → 2021-07-31	Cons.	Income before income taxes
Net income (owners)	¥32m	2021-08-01 → 2022-07-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥480m	2020-08-01 → 2021-07-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥139m	2019-08-01 → 2020-07-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥607m	2018-08-01 → 2019-07-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥379m	2017-08-01 → 2018-07-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥69m	2021-08-01 → 2022-07-31	Cons.	Profit loss
Net income	−¥538m	2020-08-01 → 2021-07-31	Cons.	Profit loss
Total assets	¥7.2bn	at 2022-07-31	Cons.	Assets
Total assets	¥6.9bn	at 2021-07-31	Cons.	Assets
Total assets	¥9.2bn	at 2020-07-31^d	Cons.	Total assets (5-year summary)
Total assets	¥6.9bn	at 2019-07-31^d	Cons.	Total assets (5-year summary)
Total assets	¥6.2bn	at 2018-07-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥2.1bn	at 2022-07-31	Cons.	Liabilities
Total liabilities	¥1.8bn	at 2021-07-31	Cons.	Liabilities
Net assets / equity	¥5.1bn	at 2022-07-31	Cons.	Net assets
Net assets / equity	¥5.1bn	at 2021-07-31	Cons.	Net assets
Net assets / equity	¥6.0bn	at 2020-07-31^d	Cons.	Net assets
Net assets / equity	¥6.1bn	at 2019-07-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥5.4bn	at 2018-07-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥2.4bn	at 2022-07-31	Cons.	Cash and deposits
Cash and deposits	¥2.0bn	at 2021-07-31	Cons.	Cash and deposits
Cash & equivalents	¥2.4bn	at 2022-07-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.0bn	at 2021-07-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥4.6bn	at 2020-07-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.4bn	at 2019-07-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥2.3bn	at 2018-07-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥1.2bn	2021-08-01 → 2022-07-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥210m	2020-08-01 → 2021-07-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥1.0bn	2019-08-01 → 2020-07-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥1.0bn	2018-08-01 → 2019-07-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥775m	2017-08-01 → 2018-07-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥607m	2021-08-01 → 2022-07-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥1.1bn	2020-08-01 → 2021-07-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥603m	2019-08-01 → 2020-07-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥829m	2018-08-01 → 2019-07-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥624m	2017-08-01 → 2018-07-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	−¥200m	2021-08-01 → 2022-07-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥1.4bn	2020-08-01 → 2021-07-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥1.9bn	2019-08-01 → 2020-07-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥129m	2018-08-01 → 2019-07-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥220m	2017-08-01 → 2018-07-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥2.11	2021-08-01 → 2022-07-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-31.21	2020-08-01 → 2021-07-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥8.81	2019-08-01 → 2020-07-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥38.22	2018-08-01 → 2019-07-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥23.75	2017-08-01 → 2018-07-31^d	Cons.	Basic earnings loss per share (5-year summary)
Net assets per share	¥315.01	at 2022-07-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥319.89	at 2021-07-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥362.99	at 2020-07-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥357.54	at 2019-07-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥319.49	at 2018-07-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	66.4%	at 2022-07-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	70.2%	at 2021-07-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	62.2%	at 2020-07-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	82.5%	at 2019-07-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	82.5%	at 2018-07-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	0.7%	2021-08-01 → 2022-07-31	Cons.	Rate of return on equity (5-year summary)
ROE	2.4%	2019-08-01 → 2020-07-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	11.3%	2018-08-01 → 2019-07-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	7.7%	2017-08-01 → 2018-07-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	218	at 2022-07-31	Cons.	Number of employees
Employees	213	at 2021-07-31	Cons.	Number of employees
Employees	236	at 2020-07-31^d	Cons.	Number of employees
Employees	233	at 2019-07-31^d	Cons.	Number of employees
Employees	237	at 2018-07-31^d	Cons.	Number of employees
Revenue	¥707m	2021-08-01 → 2022-07-31	Standalone	Net sales
Revenue	¥862m	2020-08-01 → 2021-07-31	Standalone	Net sales
Revenue	¥658m	2019-08-01 → 2020-07-31^d	Standalone	Net sales (5-year summary)
Revenue	¥494m	2018-08-01 → 2019-07-31^d	Standalone	Net sales (5-year summary)
Revenue	¥412m	2017-08-01 → 2018-07-31^d	Standalone	Net sales (5-year summary)
Operating income	¥312m	2021-08-01 → 2022-07-31	Standalone	Operating income
Operating income	¥492m	2020-08-01 → 2021-07-31	Standalone	Operating income
Ordinary income	¥320m	2021-08-01 → 2022-07-31	Standalone	Ordinary income
Ordinary income	¥505m	2020-08-01 → 2021-07-31	Standalone	Ordinary income
Ordinary income	¥131m	2019-08-01 → 2020-07-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥94m	2018-08-01 → 2019-07-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥7m	2017-08-01 → 2018-07-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥114m	2021-08-01 → 2022-07-31	Standalone	Income before income taxes
Profit before tax	¥426m	2020-08-01 → 2021-07-31	Standalone	Income before income taxes
Net income	−¥88m	2021-08-01 → 2022-07-31	Standalone	Profit loss
Net income	¥423m	2020-08-01 → 2021-07-31	Standalone	Profit loss
Net income	¥143m	2019-08-01 → 2020-07-31^d	Standalone	Net income loss (5-year summary)
Net income	¥152m	2018-08-01 → 2019-07-31^d	Standalone	Net income loss (5-year summary)
Net income	¥38m	2017-08-01 → 2018-07-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥2.7bn	at 2022-07-31	Standalone	Assets
Total assets	¥3.2bn	at 2021-07-31	Standalone	Assets
Total assets	¥3.8bn	at 2020-07-31^d	Standalone	Total assets (5-year summary)
Total assets	¥2.7bn	at 2019-07-31^d	Standalone	Total assets (5-year summary)
Total assets	¥2.6bn	at 2018-07-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥81m	at 2022-07-31	Standalone	Liabilities
Total liabilities	¥359m	at 2021-07-31	Standalone	Liabilities
Net assets / equity	¥2.6bn	at 2022-07-31	Standalone	Net assets
Net assets / equity	¥2.8bn	at 2021-07-31	Standalone	Net assets
Net assets / equity	¥2.8bn	at 2020-07-31^d	Standalone	Net assets
Net assets / equity	¥2.7bn	at 2019-07-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥2.6bn	at 2018-07-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥487m	at 2022-07-31	Standalone	Cash and deposits
Cash and deposits	¥388m	at 2021-07-31	Standalone	Cash and deposits
EPS (basic)	¥-5.79	2021-08-01 → 2022-07-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥27.51	2020-08-01 → 2021-07-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥9.05	2019-08-01 → 2020-07-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥9.58	2018-08-01 → 2019-07-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥2.4	2017-08-01 → 2018-07-31^d	Standalone	Basic earnings loss per share (5-year summary)
Dividend per share	¥7	2021-08-01 → 2022-07-31	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥7	2020-08-01 → 2021-07-31	Standalone	Dividend paid per share (5-year summary)
Net assets per share	¥168.36	at 2022-07-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥181.15	at 2021-07-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥171.98	at 2020-07-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥167.92	at 2019-07-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥158.34	at 2018-07-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	94.5%	at 2022-07-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	86.8%	at 2021-07-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	70.6%	at 2020-07-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	97.2%	at 2019-07-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	97.6%	at 2018-07-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	15.5%	2020-08-01 → 2021-07-31	Standalone	Rate of return on equity (5-year summary)
ROE	5.3%	2019-08-01 → 2020-07-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	5.7%	2018-08-01 → 2019-07-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	1.5%	2017-08-01 → 2018-07-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	16,000,400	at 2022-07-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	16,000,400	at 2021-07-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	16,000,400	at 2020-07-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	16,000,400	at 2019-07-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	8,000,200	at 2018-07-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	80	at 2022-07-31	Standalone	Number of employees
Employees	61	at 2021-07-31	Standalone	Number of employees
Employees	39	at 2020-07-31^d	Standalone	Number of employees
Employees	31	at 2019-07-31^d	Standalone	Number of employees
Employees	31	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 · 1,212

Item	Context	Value	Unit
Increase decrease in notes and accounts payable trade ope cf	CurrentYearDuration	15847000	JPY
Increase decrease in advances received ope cf	Prior1YearDuration	-575000	JPY
Increase decrease in advances received ope cf	CurrentYearDuration	46282000	JPY
Increase decrease in accounts payable other ope cf	Prior1YearDuration	-36202000	JPY
Increase decrease in accounts payable other ope cf	CurrentYearDuration	47617000	JPY
Increase decrease in accrued consumption taxes ope cf	Prior1YearDuration	-97966000	JPY
Increase decrease in accrued consumption taxes ope cf	CurrentYearDuration	80062000	JPY
Other net ope cf	Prior1YearDuration	20086000	JPY
Other net ope cf	CurrentYearDuration	-7815000	JPY
Subtotal ope cf	Prior1YearDuration	-178429000	JPY
Subtotal ope cf	CurrentYearDuration	1117246000	JPY
Interest and dividends income received ope cf inv cf	Prior1YearDuration	249000	JPY
Interest and dividends income received ope cf inv cf	CurrentYearDuration	163000	JPY
Interest expenses paid ope cf fin cf	Prior1YearDuration	-8347000	JPY
Interest expenses paid ope cf fin cf	CurrentYearDuration	-8202000	JPY
Income taxes paid ope cf	Prior1YearDuration	-193366000	JPY
Income taxes paid ope cf	CurrentYearDuration	-6147000	JPY
Proceeds from insurance income ope cf	Prior1YearDuration	8463000	JPY
Proceeds from insurance income ope cf	CurrentYearDuration	60492000	JPY
Payments for loss on disaster ope cf	Prior1YearDuration	－	JPY
Payments for loss on disaster ope cf	CurrentYearDuration	-1898000	JPY
Proceeds from subsidy income2 ope cf	Prior1YearDuration	161449000	JPY
Proceeds from subsidy income2 ope cf	CurrentYearDuration	55005000	JPY
Net cash provided by used in operating activities	Prior1YearDuration	-209981000	JPY
Net cash provided by used in operating activities	CurrentYearDuration	1216659000	JPY
Purchase of property plant and equipment inv cf	Prior1YearDuration	-1080532000	JPY
Purchase of property plant and equipment inv cf	CurrentYearDuration	-576384000	JPY
Proceeds from sales of property plant and equipment inv cf	Prior1YearDuration	1309000	JPY
Proceeds from sales of property plant and equipment inv cf	CurrentYearDuration	26666000	JPY
Payments for retirement of property plant and equipment inv cf	Prior1YearDuration	-17063000	JPY
Payments for retirement of property plant and equipment inv cf	CurrentYearDuration	-44126000	JPY
Purchase of intangible assets inv cf	Prior1YearDuration	-9023000	JPY
Purchase of intangible assets inv cf	CurrentYearDuration	-16288000	JPY
Collection of lease deposits inv cf	Prior1YearDuration	5281000	JPY
Collection of lease deposits inv cf	CurrentYearDuration	－	JPY
Other net inv cf	Prior1YearDuration	－	JPY
Other net inv cf	CurrentYearDuration	2880000	JPY
Net cash provided by used in investment activities	Prior1YearDuration	-1100029000	JPY
Net cash provided by used in investment activities	CurrentYearDuration	-607251000	JPY
Increase in short term loans payable fin cf	Prior1YearDuration	50000000	JPY
Increase in short term loans payable fin cf	CurrentYearDuration	70000000	JPY
Decrease in short term loans payable fin cf	Prior1YearDuration	-1050000000	JPY
Decrease in short term loans payable fin cf	CurrentYearDuration	-70000000	JPY
Proceeds from long term loans payable fin cf	Prior1YearDuration	140000000	JPY
Proceeds from long term loans payable fin cf	CurrentYearDuration	－	JPY
Repayment of long term loans payable fin cf	Prior1YearDuration	-40000000	JPY
Repayment of long term loans payable fin cf	CurrentYearDuration	-15000000	JPY
Purchase of treasury stock fin cf	Prior1YearDuration	-384121000	JPY
Purchase of treasury stock fin cf	CurrentYearDuration	－	JPY
Repayments of lease obligations fin cf	Prior1YearDuration	-73021000	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