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
Investments and other assets	Prior1YearInstant	311387000	JPY
Investments and other assets	CurrentYearInstant	423901000	JPY
Noncurrent assets	Prior1YearInstant	5061871000	JPY
Noncurrent assets	CurrentYearInstant	6943589000	JPY
Assets	Prior1YearInstant	7610581000	JPY
Assets	CurrentYearInstant	10990294000	JPY
Accounts payable trade	Prior1YearInstant	50540000	JPY
Accounts payable trade	CurrentYearInstant	37873000	JPY
Current portion of long term loans payable	Prior1YearInstant	255000000	JPY
Current portion of long term loans payable	CurrentYearInstant	448222000	JPY
Accounts payable other	Prior1YearInstant	240946000	JPY
Accounts payable other	CurrentYearInstant	191736000	JPY
Lease obligations cl	Prior1YearInstant	48623000	JPY
Lease obligations cl	CurrentYearInstant	33292000	JPY
Accrued consumption taxes	Prior1YearInstant	152446000	JPY
Accrued consumption taxes	CurrentYearInstant	145504000	JPY
Income taxes payable	Prior1YearInstant	177192000	JPY
Income taxes payable	CurrentYearInstant	209947000	JPY
Provision for bonuses	Prior1YearInstant	25785000	JPY
Provision for bonuses	CurrentYearInstant	69637000	JPY
Other cl	Prior1YearInstant	357928000	JPY
Other cl	CurrentYearInstant	368445000	JPY
Current liabilities	Prior1YearInstant	1308463000	JPY
Current liabilities	CurrentYearInstant	1504659000	JPY
Long term loans payable	Prior1YearInstant	305000000	JPY
Long term loans payable	CurrentYearInstant	2341760000	JPY
Lease obligations ncl	Prior1YearInstant	74083000	JPY
Lease obligations ncl	CurrentYearInstant	40791000	JPY
Deferred tax liabilities	Prior1YearInstant	－	JPY
Deferred tax liabilities	CurrentYearInstant	38381000	JPY
Other ncl	Prior1YearInstant	5000000	JPY
Other ncl	CurrentYearInstant	5000000	JPY
Noncurrent liabilities	Prior1YearInstant	384083000	JPY
Noncurrent liabilities	CurrentYearInstant	2425932000	JPY
Liabilities	Prior1YearInstant	1692547000	JPY
Liabilities	CurrentYearInstant	3930592000	JPY
Capital stock	Prior1YearInstant	1001013000	JPY
Capital stock	CurrentYearInstant	1001013000	JPY
Capital surplus	Prior1YearInstant	1398963000	JPY
Capital surplus	CurrentYearInstant	1418142000	JPY
Retained earnings	Prior1YearInstant	3826407000	JPY
Retained earnings	CurrentYearInstant	4814087000	JPY
Treasury stock	Prior1YearInstant	-599702000	JPY
Treasury stock	CurrentYearInstant	-558450000	JPY
Shareholders equity	Prior1YearInstant	5626682000	JPY
Shareholders equity	CurrentYearInstant	6674792000	JPY
Subscription rights to shares	Prior1YearInstant	50701000	JPY
Subscription rights to shares	CurrentYearInstant	49323000	JPY
Non controlling interests	Prior1YearInstant	240650000	JPY
Non controlling interests	CurrentYearInstant	335586000	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