Annual report

Period2022-08-01 → 2023-07-31

Filed2024-10-31

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Amends S100S33I. Amended by S100UM0J (2024-10-31).

Key figures · 146

Metric	Value	Period	Scope	Source row
Revenue	¥6.9bn	2022-08-01 → 2023-07-31	Cons.	Net sales
Revenue	¥5.6bn	2021-08-01 → 2022-07-31	Cons.	Net sales
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)
Revenue	¥6.6bn	2018-08-01 → 2019-07-31^d	Cons.	Net sales (5-year summary)
Operating income	¥1.0bn	2022-08-01 → 2023-07-31	Cons.	Operating income
Operating income	¥254m	2021-08-01 → 2022-07-31	Cons.	Operating income
Ordinary income	¥1.1bn	2022-08-01 → 2023-07-31	Cons.	Ordinary income
Ordinary income	¥345m	2021-08-01 → 2022-07-31	Cons.	Ordinary income
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)
Ordinary income	¥635m	2018-08-01 → 2019-07-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥1.1bn	2022-08-01 → 2023-07-31	Cons.	Income before income taxes
Profit before tax	¥263m	2021-08-01 → 2022-07-31	Cons.	Income before income taxes
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	Cons.	Profit loss attributable to owners of parent
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 (owners)	¥607m	2018-08-01 → 2019-07-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥987m	2022-08-01 → 2023-07-31	Cons.	Profit loss
Net income	¥69m	2021-08-01 → 2022-07-31	Cons.	Profit loss
Total assets	¥7.6bn	at 2023-07-31	Cons.	Assets
Total assets	¥7.2bn	at 2022-07-31	Cons.	Assets
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 assets	¥6.9bn	at 2019-07-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥1.7bn	at 2023-07-31	Cons.	Liabilities
Total liabilities	¥2.1bn	at 2022-07-31	Cons.	Liabilities
Net assets / equity	¥5.9bn	at 2023-07-31	Cons.	Net assets
Net assets / equity	¥5.1bn	at 2022-07-31	Cons.	Net assets
Net assets / equity	¥5.1bn	at 2021-07-31^d	Cons.	Net assets
Net assets / equity	¥6.0bn	at 2020-07-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥6.1bn	at 2019-07-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥1.7bn	at 2023-07-31	Cons.	Cash and deposits
Cash and deposits	¥2.4bn	at 2022-07-31	Cons.	Cash and deposits
Cash & equivalents	¥1.7bn	at 2023-07-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.4bn	at 2022-07-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.0bn	at 2021-07-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥4.6bn	at 2020-07-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥2.4bn	at 2019-07-31^d	Cons.	Cash and cash equivalents (5-year summary)
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	Cons.	Net cash provided by used in operating activities
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)
Operating cash flow	¥1.0bn	2018-08-01 → 2019-07-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
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	Cons.	Net cash provided by used in investment activities
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)
Investing cash flow	−¥829m	2018-08-01 → 2019-07-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
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	Cons.	Net cash provided by used in financing activities
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)
Financing cash flow	−¥129m	2018-08-01 → 2019-07-31^d	Cons.	Net cash provided by used in financing activities (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	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 (basic)	¥38.22	2018-08-01 → 2019-07-31^d	Cons.	Basic earnings loss 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	¥370.96	at 2023-07-31	Cons.	Net assets 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^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)
Net assets per share	¥357.54	at 2019-07-31^d	Cons.	Net assets per share (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	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)
Equity ratio	82.5%	at 2019-07-31^d	Cons.	Equity to asset ratio (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	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)
Employees	242	at 2023-07-31	Cons.	Number of employees
Employees	218	at 2022-07-31	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
Employees	233	at 2019-07-31^d	Cons.	Number of employees
Revenue	¥714m	2022-08-01 → 2023-07-31	Standalone	Net sales
Revenue	¥707m	2021-08-01 → 2022-07-31	Standalone	Net sales
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)
Revenue	¥494m	2018-08-01 → 2019-07-31^d	Standalone	Net sales (5-year summary)
Operating income	¥208m	2022-08-01 → 2023-07-31	Standalone	Operating income
Operating income	¥312m	2021-08-01 → 2022-07-31	Standalone	Operating income
Ordinary income	¥218m	2022-08-01 → 2023-07-31	Standalone	Ordinary income
Ordinary income	¥320m	2021-08-01 → 2022-07-31	Standalone	Ordinary income
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)
Ordinary income	¥94m	2018-08-01 → 2019-07-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥244m	2022-08-01 → 2023-07-31	Standalone	Income before income taxes
Profit before tax	−¥114m	2021-08-01 → 2022-07-31	Standalone	Income before income taxes
Net income	¥279m	2022-08-01 → 2023-07-31	Standalone	Profit loss
Net income	−¥88m	2021-08-01 → 2022-07-31	Standalone	Profit loss
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)
Net income	¥152m	2018-08-01 → 2019-07-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥3.1bn	at 2023-07-31	Standalone	Assets
Total assets	¥2.7bn	at 2022-07-31	Standalone	Assets
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 assets	¥2.7bn	at 2019-07-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥302m	at 2023-07-31	Standalone	Liabilities
Total liabilities	¥81m	at 2022-07-31	Standalone	Liabilities
Net assets / equity	¥2.8bn	at 2023-07-31	Standalone	Net assets
Net assets / equity	¥2.6bn	at 2022-07-31	Standalone	Net assets
Net assets / equity	¥2.8bn	at 2021-07-31^d	Standalone	Net assets
Net assets / equity	¥2.8bn	at 2020-07-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥2.7bn	at 2019-07-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥361m	at 2023-07-31	Standalone	Cash and deposits
Cash and deposits	¥487m	at 2022-07-31	Standalone	Cash and deposits
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	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 (basic)	¥9.58	2018-08-01 → 2019-07-31^d	Standalone	Basic earnings loss 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	¥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	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	¥179.96	at 2023-07-31	Standalone	Net assets 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^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)
Net assets per share	¥167.92	at 2019-07-31^d	Standalone	Net assets per share (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	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)
Equity ratio	97.2%	at 2019-07-31^d	Standalone	Equity to asset ratio (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)
ROE	5.7%	2018-08-01 → 2019-07-31^d	Standalone	Rate of return on equity (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	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)
Shares issued	16,000,400	at 2019-07-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	91	at 2023-07-31	Standalone	Number of employees
Employees	80	at 2022-07-31	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
Employees	31	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 · 1,258

Item	Context	Value	Unit
Profit loss attributable to owners of parent	CurrentYearDuration	952686000	JPY
Dividends from surplus	CurrentYearDuration	-106148000	JPY
Exercise of share acquisition rights disposal of treasury shares	CurrentYearDuration	1216000	JPY
Purchase of additional shares of consolidated subsidiaries	CurrentYearDuration	121000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_SubscriptionRightsToSharesMember	-16433000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_NonControllingInterestsMember	20410000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration	3977000	JPY
Total changes of items during the period	CurrentYearDuration_SubscriptionRightsToSharesMember	-16433000	JPY
Total changes of items during the period	CurrentYearDuration_NonControllingInterestsMember	20410000	JPY
Total changes of items during the period	CurrentYearDuration	853880000	JPY
Net assets	CurrentYearInstant_SubscriptionRightsToSharesMember	50701000	JPY
Net assets	CurrentYearInstant_NonControllingInterestsMember	240650000	JPY
Net assets	CurrentYearInstant	5918034000	JPY
Income before income taxes	Prior1YearDuration	263040000	JPY
Income before income taxes	CurrentYearDuration	1072347000	JPY
Depreciation and amortization ope cf	Prior1YearDuration	604098000	JPY
Depreciation and amortization ope cf	CurrentYearDuration	605888000	JPY
Impairment loss ope cf	Prior1YearDuration	38668000	JPY
Impairment loss ope cf	CurrentYearDuration	－	JPY
Loss on disaster ope cf	Prior1YearDuration	59198000	JPY
Loss on disaster ope cf	CurrentYearDuration	－	JPY
Insurance income ope cf	Prior1YearDuration	-58566000	JPY
Insurance income ope cf	CurrentYearDuration	-52000	JPY
Increase decrease in allowance for doubtful accounts ope cf	Prior1YearDuration	-5168000	JPY
Increase decrease in allowance for doubtful accounts ope cf	CurrentYearDuration	－	JPY
Loss gain on sales of noncurrent assets ope cf	Prior1YearDuration	-18160000	JPY
Loss gain on sales of noncurrent assets ope cf	CurrentYearDuration	-21249000	JPY
Loss on retirement of noncurrent assets ope cf	Prior1YearDuration	48418000	JPY
Loss on retirement of noncurrent assets ope cf	CurrentYearDuration	42218000	JPY
Subsidy income2 ope cf	Prior1YearDuration	-55005000	JPY
Subsidy income2 ope cf	CurrentYearDuration	-43728000	JPY
Share based compensation expenses ope cf	Prior1YearDuration	6984000	JPY
Share based compensation expenses ope cf	CurrentYearDuration	10950000	JPY
Interest and dividends income ope cf	Prior1YearDuration	-163000	JPY
Interest and dividends income ope cf	CurrentYearDuration	-138000	JPY
Interest expenses ope cf	Prior1YearDuration	8202000	JPY
Interest expenses ope cf	CurrentYearDuration	7476000	JPY
Business compensation ope cf	Prior1YearDuration	-26132000	JPY
Business compensation ope cf	CurrentYearDuration	－	JPY
Decrease increase in notes and accounts receivable trade ope cf	Prior1YearDuration	-48982000	JPY
Decrease increase in notes and accounts receivable trade ope cf	CurrentYearDuration	-51879000	JPY
Decrease increase in inventories ope cf	Prior1YearDuration	-54665000	JPY
Decrease increase in inventories ope cf	CurrentYearDuration	13144000	JPY
Decrease increase in prepaid expenses ope cf	Prior1YearDuration	-2430000	JPY
Decrease increase in prepaid expenses ope cf	CurrentYearDuration	-46604000	JPY
Decrease increase in advances paid ope cf	Prior1YearDuration	1994000	JPY
Decrease increase in advances paid ope cf	CurrentYearDuration	-71306000	JPY
Decrease increase in consumption taxes refund receivable ope cf	Prior1YearDuration	97745000	JPY
Decrease increase in consumption taxes refund receivable ope cf	CurrentYearDuration	7518000	JPY
Reversal of allowance for doubtful accounts	Prior1YearDuration	-4290000	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