Annual report

Period2023-08-01 → 2024-07-31

Filed2024-10-31

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 149

Metric	Value	Period	Scope	Source row
Revenue	¥8.2bn	2023-08-01 → 2024-07-31	Cons.	Net sales
Revenue	¥6.9bn	2022-08-01 → 2023-07-31	Cons.	Net sales
Revenue	¥5.6bn	2021-08-01 → 2022-07-31^d	Cons.	Net sales (5-year summary)
Revenue	¥4.5bn	2020-08-01 → 2021-07-31^d	Cons.	Net sales (5-year summary)
Revenue	¥6.1bn	2019-08-01 → 2020-07-31^d	Cons.	Net sales (5-year summary)
Operating income	¥1.6bn	2023-08-01 → 2024-07-31	Cons.	Operating income
Operating income	¥1.0bn	2022-08-01 → 2023-07-31	Cons.	Operating income
Ordinary income	¥1.6bn	2023-08-01 → 2024-07-31	Cons.	Ordinary income
Ordinary income	¥1.1bn	2022-08-01 → 2023-07-31	Cons.	Ordinary income
Ordinary income	¥345m	2021-08-01 → 2022-07-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥267m	2020-08-01 → 2021-07-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥389m	2019-08-01 → 2020-07-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥1.5bn	2023-08-01 → 2024-07-31	Cons.	Income before income taxes
Profit before tax	¥1.1bn	2022-08-01 → 2023-07-31	Cons.	Income before income taxes
Net income (owners)	¥1.1bn	2023-08-01 → 2024-07-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥953m	2022-08-01 → 2023-07-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥32m	2021-08-01 → 2022-07-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥480m	2020-08-01 → 2021-07-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥139m	2019-08-01 → 2020-07-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥1.2bn	2023-08-01 → 2024-07-31	Cons.	Profit loss
Net income	¥987m	2022-08-01 → 2023-07-31	Cons.	Profit loss
Total assets	¥11.0bn	at 2024-07-31	Cons.	Assets
Total assets	¥7.6bn	at 2023-07-31	Cons.	Assets
Total assets	¥7.2bn	at 2022-07-31^d	Cons.	Total assets (5-year summary)
Total assets	¥6.9bn	at 2021-07-31^d	Cons.	Total assets (5-year summary)
Total assets	¥9.2bn	at 2020-07-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥3.9bn	at 2024-07-31	Cons.	Liabilities
Total liabilities	¥1.7bn	at 2023-07-31	Cons.	Liabilities
Net assets / equity	¥7.1bn	at 2024-07-31	Cons.	Net assets
Net assets / equity	¥5.9bn	at 2023-07-31	Cons.	Net assets
Net assets / equity	¥5.1bn	at 2022-07-31^d	Cons.	Net assets
Net assets / equity	¥5.1bn	at 2021-07-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥6.0bn	at 2020-07-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥3.1bn	at 2024-07-31	Cons.	Cash and deposits
Cash and deposits	¥1.7bn	at 2023-07-31	Cons.	Cash and deposits
Cash & equivalents	¥3.1bn	at 2024-07-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.7bn	at 2023-07-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.4bn	at 2022-07-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.0bn	at 2021-07-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥4.6bn	at 2020-07-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥2.0bn	2023-08-01 → 2024-07-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥1.6bn	2022-08-01 → 2023-07-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥1.2bn	2021-08-01 → 2022-07-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥210m	2020-08-01 → 2021-07-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥1.0bn	2019-08-01 → 2020-07-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥2.7bn	2023-08-01 → 2024-07-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥1.4bn	2022-08-01 → 2023-07-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥607m	2021-08-01 → 2022-07-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥1.1bn	2020-08-01 → 2021-07-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥603m	2019-08-01 → 2020-07-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥2.1bn	2023-08-01 → 2024-07-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥852m	2022-08-01 → 2023-07-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥200m	2021-08-01 → 2022-07-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥1.4bn	2020-08-01 → 2021-07-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥1.9bn	2019-08-01 → 2020-07-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥72.02	2023-08-01 → 2024-07-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥62.82	2022-08-01 → 2023-07-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥2.11	2021-08-01 → 2022-07-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-31.21	2020-08-01 → 2021-07-31^d	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 (diluted)	¥71.86	2023-08-01 → 2024-07-31	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥62.72	2022-08-01 → 2023-07-31	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥438.4	at 2024-07-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥370.96	at 2023-07-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥315.01	at 2022-07-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥319.89	at 2021-07-31^d	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)
Equity ratio	60.7%	at 2024-07-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	73.9%	at 2023-07-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	66.4%	at 2022-07-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	70.2%	at 2021-07-31^d	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)
ROE	17.8%	2023-08-01 → 2024-07-31	Cons.	Rate of return on equity (5-year summary)
ROE	18.3%	2022-08-01 → 2023-07-31	Cons.	Rate of return on equity (5-year summary)
ROE	0.7%	2021-08-01 → 2022-07-31^d	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)
Employees	233	at 2024-07-31	Cons.	Number of employees
Employees	242	at 2023-07-31	Cons.	Number of employees
Employees	218	at 2022-07-31^d	Cons.	Number of employees
Employees	213	at 2021-07-31^d	Cons.	Number of employees
Employees	236	at 2020-07-31^d	Cons.	Number of employees
Revenue	¥906m	2023-08-01 → 2024-07-31	Standalone	Net sales
Revenue	¥714m	2022-08-01 → 2023-07-31	Standalone	Net sales
Revenue	¥707m	2021-08-01 → 2022-07-31^d	Standalone	Net sales (5-year summary)
Revenue	¥862m	2020-08-01 → 2021-07-31^d	Standalone	Net sales (5-year summary)
Revenue	¥658m	2019-08-01 → 2020-07-31^d	Standalone	Net sales (5-year summary)
Operating income	¥166m	2023-08-01 → 2024-07-31	Standalone	Operating income
Operating income	¥208m	2022-08-01 → 2023-07-31	Standalone	Operating income
Ordinary income	¥169m	2023-08-01 → 2024-07-31	Standalone	Ordinary income
Ordinary income	¥218m	2022-08-01 → 2023-07-31	Standalone	Ordinary income
Ordinary income	¥320m	2021-08-01 → 2022-07-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥505m	2020-08-01 → 2021-07-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥131m	2019-08-01 → 2020-07-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥192m	2023-08-01 → 2024-07-31	Standalone	Income before income taxes
Profit before tax	¥244m	2022-08-01 → 2023-07-31	Standalone	Income before income taxes
Net income	¥236m	2023-08-01 → 2024-07-31	Standalone	Profit loss
Net income	¥279m	2022-08-01 → 2023-07-31	Standalone	Profit loss
Net income	−¥88m	2021-08-01 → 2022-07-31^d	Standalone	Net income loss (5-year summary)
Net income	¥423m	2020-08-01 → 2021-07-31^d	Standalone	Net income loss (5-year summary)
Net income	¥143m	2019-08-01 → 2020-07-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥5.4bn	at 2024-07-31	Standalone	Assets
Total assets	¥3.1bn	at 2023-07-31	Standalone	Assets
Total assets	¥2.7bn	at 2022-07-31^d	Standalone	Total assets (5-year summary)
Total assets	¥3.2bn	at 2021-07-31^d	Standalone	Total assets (5-year summary)
Total assets	¥3.8bn	at 2020-07-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥2.4bn	at 2024-07-31	Standalone	Liabilities
Total liabilities	¥302m	at 2023-07-31	Standalone	Liabilities
Net assets / equity	¥3.0bn	at 2024-07-31	Standalone	Net assets
Net assets / equity	¥2.8bn	at 2023-07-31	Standalone	Net assets
Net assets / equity	¥2.6bn	at 2022-07-31^d	Standalone	Net assets
Net assets / equity	¥2.8bn	at 2021-07-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥2.8bn	at 2020-07-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥807m	at 2024-07-31	Standalone	Cash and deposits
Cash and deposits	¥361m	at 2023-07-31	Standalone	Cash and deposits
EPS (basic)	¥15.56	2023-08-01 → 2024-07-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥18.43	2022-08-01 → 2023-07-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-5.79	2021-08-01 → 2022-07-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥27.51	2020-08-01 → 2021-07-31^d	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 (diluted)	¥15.52	2023-08-01 → 2024-07-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥18.4	2022-08-01 → 2023-07-31	Standalone	Diluted earnings per share (5-year summary)
Dividend per share	¥10	2023-08-01 → 2024-07-31	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥7	2022-08-01 → 2023-07-31	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥7	2021-08-01 → 2022-07-31^d	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥7	2020-08-01 → 2021-07-31^d	Standalone	Dividend paid per share (5-year summary)
Net assets per share	¥191.79	at 2024-07-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥179.96	at 2023-07-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥168.36	at 2022-07-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥181.15	at 2021-07-31^d	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)
Equity ratio	53.9%	at 2024-07-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	88.6%	at 2023-07-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	94.5%	at 2022-07-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	86.8%	at 2021-07-31^d	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)
ROE	8.4%	2023-08-01 → 2024-07-31	Standalone	Rate of return on equity (5-year summary)
ROE	10.6%	2022-08-01 → 2023-07-31	Standalone	Rate of return on equity (5-year summary)
ROE	15.5%	2020-08-01 → 2021-07-31^d	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)
Shares issued	16,002,900	at 2024-07-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	16,002,900	at 2023-07-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	16,000,400	at 2022-07-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	16,000,400	at 2021-07-31^d	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)
Employees	89	at 2024-07-31	Standalone	Number of employees
Employees	91	at 2023-07-31	Standalone	Number of employees
Employees	80	at 2022-07-31^d	Standalone	Number of employees
Employees	61	at 2021-07-31^d	Standalone	Number of employees
Employees	39	at 2020-07-31^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 · 1,260

Item	Context	Value	Unit
Interest income noi	Prior1YearDuration_NonConsolidatedMember	11617000	JPY
Interest income noi	CurrentYearDuration_NonConsolidatedMember	23495000	JPY
Other noi	Prior1YearDuration_NonConsolidatedMember	1000	JPY
Other noi	CurrentYearDuration_NonConsolidatedMember	520000	JPY
Non operating income	Prior1YearDuration_NonConsolidatedMember	11618000	JPY
Non operating income	CurrentYearDuration_NonConsolidatedMember	24016000	JPY
Interest expenses noe	Prior1YearDuration_NonConsolidatedMember	63000	JPY
Interest expenses noe	CurrentYearDuration_NonConsolidatedMember	17950000	JPY
Contribution noe	Prior1YearDuration_NonConsolidatedMember	2000000	JPY
Contribution noe	CurrentYearDuration_NonConsolidatedMember	2100000	JPY
Other noe	Prior1YearDuration_NonConsolidatedMember	5000	JPY
Other noe	CurrentYearDuration_NonConsolidatedMember	60000	JPY
Non operating expenses	Prior1YearDuration_NonConsolidatedMember	2068000	JPY
Non operating expenses	CurrentYearDuration_NonConsolidatedMember	20110000	JPY
Ordinary income	Prior1YearDuration_NonConsolidatedMember	217876000	JPY
Ordinary income	CurrentYearDuration_NonConsolidatedMember	169482000	JPY
Gain on reversal of subscription rights to shares ei	Prior1YearDuration_NonConsolidatedMember	26855000	JPY
Gain on reversal of subscription rights to shares ei	CurrentYearDuration_NonConsolidatedMember	875000	JPY
Reversal of provision for loss on business of subsidiaries and affiliates ei	Prior1YearDuration_NonConsolidatedMember	84122000	JPY
Reversal of provision for loss on business of subsidiaries and affiliates ei	CurrentYearDuration_NonConsolidatedMember	22080000	JPY
Extraordinary income	Prior1YearDuration_NonConsolidatedMember	110977000	JPY
Extraordinary income	CurrentYearDuration_NonConsolidatedMember	22955000	JPY
Provision for loss on business of subsidiaries and affiliates el	Prior1YearDuration_NonConsolidatedMember	79199000	JPY
Provision for loss on business of subsidiaries and affiliates el	CurrentYearDuration_NonConsolidatedMember	－	JPY
Office transfer expenses el	Prior1YearDuration_NonConsolidatedMember	5179000	JPY
Office transfer expenses el	CurrentYearDuration_NonConsolidatedMember	－	JPY
Extraordinary loss	Prior1YearDuration_NonConsolidatedMember	84379000	JPY
Extraordinary loss	CurrentYearDuration_NonConsolidatedMember	－	JPY
Income before income taxes	Prior1YearDuration_NonConsolidatedMember	244475000	JPY
Income before income taxes	CurrentYearDuration_NonConsolidatedMember	192438000	JPY
Income taxes current	Prior1YearDuration_NonConsolidatedMember	-34959000	JPY
Income taxes current	CurrentYearDuration_NonConsolidatedMember	-43850000	JPY
Income taxes	Prior1YearDuration_NonConsolidatedMember	-34959000	JPY
Income taxes	CurrentYearDuration_NonConsolidatedMember	-43850000	JPY
Profit loss	Prior1YearDuration_NonConsolidatedMember	279434000	JPY
Profit loss	CurrentYearDuration_NonConsolidatedMember	236288000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_CapitalStockMember	1000000000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_LegalCapitalSurplusMember	1000000000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_OtherCapitalSurplusMember	384154000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_CapitalSurplusMember	1384154000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_RetainedEarningsBroughtForwardMember	769706000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_RetainedEarningsMember	769706000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_TreasuryStockMember	-600779000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_ShareholdersEquityMember	2553081000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_SubscriptionRightsToSharesMember	67134000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember	2620215000	JPY
Issuance of new sharesexercise of subscription rights to shares	Prior1YearDuration_NonConsolidatedMember_CapitalStockMember	1013000	JPY
Issuance of new sharesexercise of subscription rights to shares	Prior1YearDuration_NonConsolidatedMember_LegalCapitalSurplusMember	1013000	JPY
Issuance of new sharesexercise of subscription rights to shares	Prior1YearDuration_NonConsolidatedMember_CapitalSurplusMember	1013000	JPY
Issuance of new sharesexercise of subscription rights to shares	Prior1YearDuration_NonConsolidatedMember_ShareholdersEquityMember	2027000	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 2023-07-31	pass
balance sheet identity	consolidated 2024-07-31	pass
balance sheet identity	non_consolidated 2023-07-31	pass
balance sheet identity	non_consolidated 2024-07-31	pass rounding
dei present		pass
period resolution		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	consolidated 2024-07-31	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 assets	non_consolidated 2024-07-31	pass
statement vs summary · net income attributable to parent	consolidated 2022-08-01/2023-07-31	pass
statement vs summary · net income attributable to parent	consolidated 2023-08-01/2024-07-31	pass
statement vs summary · operating cash flow	consolidated 2022-08-01/2023-07-31	pass
statement vs summary · operating cash flow	consolidated 2023-08-01/2024-07-31	pass
statement vs summary · revenue	consolidated 2022-08-01/2023-07-31	pass
statement vs summary · revenue	consolidated 2023-08-01/2024-07-31	pass
statement vs summary · revenue	non_consolidated 2022-08-01/2023-07-31	pass
statement vs summary · revenue	non_consolidated 2023-08-01/2024-07-31	pass
statement vs summary · total assets	consolidated 2023-07-31	pass
statement vs summary · total assets	consolidated 2024-07-31	pass
statement vs summary · total assets	non_consolidated 2023-07-31	pass
statement vs summary · total assets	non_consolidated 2024-07-31	pass