Annual report

Period2024-08-01 → 2025-07-31
Filed2025-10-22
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 152
MetricValuePeriodScopeSource row
Revenue¥10.5bn2024-08-01 → 2025-07-31Cons.Net sales
Revenue¥8.2bn2023-08-01 → 2024-07-31Cons.Net sales
Revenue¥6.9bn2022-08-01 → 2023-07-31vCons.Net sales (5-year summary)
Revenue¥5.6bn2021-08-01 → 2022-07-31vCons.Net sales (5-year summary)
Revenue¥4.5bn2020-08-01 → 2021-07-31vCons.Net sales (5-year summary)
Operating income¥2.2bn2024-08-01 → 2025-07-31Cons.Operating income
Operating income¥1.6bn2023-08-01 → 2024-07-31Cons.Operating income
Ordinary income¥2.2bn2024-08-01 → 2025-07-31Cons.Ordinary income
Ordinary income¥1.6bn2023-08-01 → 2024-07-31Cons.Ordinary income
Ordinary income¥1.1bn2022-08-01 → 2023-07-31vCons.Ordinary income loss (5-year summary)
Ordinary income¥345m2021-08-01 → 2022-07-31vCons.Ordinary income loss (5-year summary)
Ordinary income−¥267m2020-08-01 → 2021-07-31vCons.Ordinary income loss (5-year summary)
Profit before tax¥2.2bn2024-08-01 → 2025-07-31Cons.Income before income taxes
Profit before tax¥1.5bn2023-08-01 → 2024-07-31Cons.Income before income taxes
Net income (owners)¥1.6bn2024-08-01 → 2025-07-31Cons.Profit loss attributable to owners of parent
Net income (owners)¥1.1bn2023-08-01 → 2024-07-31Cons.Profit loss attributable to owners of parent
Net income (owners)¥953m2022-08-01 → 2023-07-31vCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥32m2021-08-01 → 2022-07-31vCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)−¥480m2020-08-01 → 2021-07-31vCons.Profit loss attributable to owners of parent (5-year summary)
Net income¥1.7bn2024-08-01 → 2025-07-31Cons.Profit loss
Net income¥1.2bn2023-08-01 → 2024-07-31Cons.Profit loss
Total assets¥13.4bnat 2025-07-31Cons.Assets
Total assets¥11.0bnat 2024-07-31Cons.Assets
Total assets¥7.6bnat 2023-07-31vCons.Total assets (5-year summary)
Total assets¥7.2bnat 2022-07-31vCons.Total assets (5-year summary)
Total assets¥6.9bnat 2021-07-31vCons.Total assets (5-year summary)
Total liabilities¥4.7bnat 2025-07-31Cons.Liabilities
Total liabilities¥3.9bnat 2024-07-31Cons.Liabilities
Net assets / equity¥8.7bnat 2025-07-31Cons.Net assets
Net assets / equity¥7.1bnat 2024-07-31Cons.Net assets
Net assets / equity¥5.9bnat 2023-07-31vCons.Net assets
Net assets / equity¥5.1bnat 2022-07-31vCons.Net assets (5-year summary)
Net assets / equity¥5.1bnat 2021-07-31vCons.Net assets (5-year summary)
Cash and deposits¥3.5bnat 2025-07-31Cons.Cash and deposits
Cash and deposits¥3.1bnat 2024-07-31Cons.Cash and deposits
Cash & equivalents¥3.5bnat 2025-07-31Cons.Cash and cash equivalents
Cash & equivalents¥3.1bnat 2024-07-31Cons.Cash and cash equivalents
Cash & equivalents¥1.7bnat 2023-07-31vCons.Cash and cash equivalents
Cash & equivalents¥2.4bnat 2022-07-31vCons.Cash and cash equivalents (5-year summary)
Cash & equivalents¥2.0bnat 2021-07-31vCons.Cash and cash equivalents (5-year summary)
Operating cash flow¥2.7bn2024-08-01 → 2025-07-31Cons.Net cash provided by used in operating activities
Operating cash flow¥2.0bn2023-08-01 → 2024-07-31Cons.Net cash provided by used in operating activities
Operating cash flow¥1.6bn2022-08-01 → 2023-07-31vCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥1.2bn2021-08-01 → 2022-07-31vCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow−¥210m2020-08-01 → 2021-07-31vCons.Net cash provided by used in operating activities (5-year summary)
Investing cash flow−¥2.8bn2024-08-01 → 2025-07-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥2.7bn2023-08-01 → 2024-07-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥1.4bn2022-08-01 → 2023-07-31vCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥607m2021-08-01 → 2022-07-31vCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥1.1bn2020-08-01 → 2021-07-31vCons.Net cash provided by used in investing activities (5-year summary)
Financing cash flow¥437m2024-08-01 → 2025-07-31Cons.Net cash provided by used in financing activities
Financing cash flow¥2.1bn2023-08-01 → 2024-07-31Cons.Net cash provided by used in financing activities
Financing cash flow−¥852m2022-08-01 → 2023-07-31vCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥200m2021-08-01 → 2022-07-31vCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥1.4bn2020-08-01 → 2021-07-31vCons.Net cash provided by used in financing activities (5-year summary)
EPS (basic)¥34.682024-08-01 → 2025-07-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥24.012023-08-01 → 2024-07-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥20.942022-08-01 → 2023-07-31vCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥0.72021-08-01 → 2022-07-31vCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥-10.42020-08-01 → 2021-07-31vCons.Basic earnings loss per share (5-year summary)
EPS (diluted)¥34.562024-08-01 → 2025-07-31Cons.Diluted earnings per share (5-year summary)
EPS (diluted)¥23.952023-08-01 → 2024-07-31Cons.Diluted earnings per share (5-year summary)
EPS (diluted)¥20.912022-08-01 → 2023-07-31vCons.Diluted earnings per share (5-year summary)
Net assets per share¥178.67at 2025-07-31Cons.Net assets per share (5-year summary)
Net assets per share¥146.13at 2024-07-31Cons.Net assets per share (5-year summary)
Net assets per share¥123.65at 2023-07-31vCons.Net assets per share (5-year summary)
Net assets per share¥105at 2022-07-31vCons.Net assets per share (5-year summary)
Net assets per share¥106.63at 2021-07-31vCons.Net assets per share (5-year summary)
Equity ratio61.2%at 2025-07-31Cons.Equity to asset ratio (5-year summary)
Equity ratio60.7%at 2024-07-31Cons.Equity to asset ratio (5-year summary)
Equity ratio73.9%at 2023-07-31vCons.Equity to asset ratio (5-year summary)
Equity ratio66.4%at 2022-07-31vCons.Equity to asset ratio (5-year summary)
Equity ratio70.2%at 2021-07-31vCons.Equity to asset ratio (5-year summary)
ROE21.3%2024-08-01 → 2025-07-31Cons.Rate of return on equity (5-year summary)
ROE17.8%2023-08-01 → 2024-07-31Cons.Rate of return on equity (5-year summary)
ROE18.3%2022-08-01 → 2023-07-31vCons.Rate of return on equity (5-year summary)
ROE0.7%2021-08-01 → 2022-07-31vCons.Rate of return on equity (5-year summary)
Employees250at 2025-07-31Cons.Number of employees
Employees233at 2024-07-31Cons.Number of employees
Employees242at 2023-07-31vCons.Number of employees
Employees218at 2022-07-31vCons.Number of employees
Employees213at 2021-07-31vCons.Number of employees
Revenue¥996m2024-08-01 → 2025-07-31StandaloneNet sales
Revenue¥906m2023-08-01 → 2024-07-31StandaloneNet sales
Revenue¥714m2022-08-01 → 2023-07-31vStandaloneNet sales (5-year summary)
Revenue¥707m2021-08-01 → 2022-07-31vStandaloneNet sales (5-year summary)
Revenue¥862m2020-08-01 → 2021-07-31vStandaloneNet sales (5-year summary)
Operating income−¥151m2024-08-01 → 2025-07-31StandaloneOperating income
Operating income¥166m2023-08-01 → 2024-07-31StandaloneOperating income
Ordinary income¥779m2024-08-01 → 2025-07-31StandaloneOrdinary income
Ordinary income¥169m2023-08-01 → 2024-07-31StandaloneOrdinary income
Ordinary income¥218m2022-08-01 → 2023-07-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥320m2021-08-01 → 2022-07-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥505m2020-08-01 → 2021-07-31vStandaloneOrdinary income loss (5-year summary)
Profit before tax¥788m2024-08-01 → 2025-07-31StandaloneIncome before income taxes
Profit before tax¥192m2023-08-01 → 2024-07-31StandaloneIncome before income taxes
Net income¥840m2024-08-01 → 2025-07-31StandaloneProfit loss
Net income¥236m2023-08-01 → 2024-07-31StandaloneProfit loss
Net income¥279m2022-08-01 → 2023-07-31vStandaloneNet income loss (5-year summary)
Net income−¥88m2021-08-01 → 2022-07-31vStandaloneNet income loss (5-year summary)
Net income¥423m2020-08-01 → 2021-07-31vStandaloneNet income loss (5-year summary)
Total assets¥6.9bnat 2025-07-31StandaloneAssets
Total assets¥5.4bnat 2024-07-31StandaloneAssets
Total assets¥3.1bnat 2023-07-31vStandaloneTotal assets (5-year summary)
Total assets¥2.7bnat 2022-07-31vStandaloneTotal assets (5-year summary)
Total assets¥3.2bnat 2021-07-31vStandaloneTotal assets (5-year summary)
Total liabilities¥3.1bnat 2025-07-31StandaloneLiabilities
Total liabilities¥2.4bnat 2024-07-31StandaloneLiabilities
Net assets / equity¥3.7bnat 2025-07-31StandaloneNet assets
Net assets / equity¥3.0bnat 2024-07-31StandaloneNet assets
Net assets / equity¥2.8bnat 2023-07-31vStandaloneNet assets
Net assets / equity¥2.6bnat 2022-07-31vStandaloneNet assets (5-year summary)
Net assets / equity¥2.8bnat 2021-07-31vStandaloneNet assets (5-year summary)
Cash and deposits¥918mat 2025-07-31StandaloneCash and deposits
Cash and deposits¥807mat 2024-07-31StandaloneCash and deposits
EPS (basic)¥18.362024-08-01 → 2025-07-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥5.192023-08-01 → 2024-07-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥6.142022-08-01 → 2023-07-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-1.932021-08-01 → 2022-07-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥9.172020-08-01 → 2021-07-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (diluted)¥18.32024-08-01 → 2025-07-31StandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥5.172023-08-01 → 2024-07-31StandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥6.132022-08-01 → 2023-07-31vStandaloneDiluted earnings per share (5-year summary)
Dividend per share¥3.52024-08-01 → 2025-07-31StandaloneDividend paid per share (5-year summary)
Dividend per share¥102023-08-01 → 2024-07-31StandaloneDividend paid per share (5-year summary)
Dividend per share¥72022-08-01 → 2023-07-31vStandaloneDividend paid per share (5-year summary)
Dividend per share¥72021-08-01 → 2022-07-31vStandaloneDividend paid per share (5-year summary)
Dividend per share¥72020-08-01 → 2021-07-31vStandaloneDividend paid per share (5-year summary)
Net assets per share¥80.62at 2025-07-31StandaloneNet assets per share (5-year summary)
Net assets per share¥63.93at 2024-07-31StandaloneNet assets per share (5-year summary)
Net assets per share¥59.99at 2023-07-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥56.12at 2022-07-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥60.38at 2021-07-31vStandaloneNet assets per share (5-year summary)
Equity ratio53.8%at 2025-07-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio53.9%at 2024-07-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio88.6%at 2023-07-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio94.5%at 2022-07-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio86.8%at 2021-07-31vStandaloneEquity to asset ratio (5-year summary)
ROE25.4%2024-08-01 → 2025-07-31StandaloneRate of return on equity (5-year summary)
ROE8.4%2023-08-01 → 2024-07-31StandaloneRate of return on equity (5-year summary)
ROE10.6%2022-08-01 → 2023-07-31vStandaloneRate of return on equity (5-year summary)
ROE15.5%2020-08-01 → 2021-07-31vStandaloneRate of return on equity (5-year summary)
Shares issued48,008,700at 2025-07-31StandaloneTotal number of issued shares (5-year summary)
Shares issued48,008,700at 2024-07-31StandaloneTotal number of issued shares (5-year summary)
Shares issued48,008,700at 2023-07-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued48,001,200at 2022-07-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued48,001,200at 2021-07-31vStandaloneTotal number of issued shares (5-year summary)
Employees107at 2025-07-31StandaloneNumber of employees
Employees89at 2024-07-31StandaloneNumber of employees
Employees91at 2023-07-31vStandaloneNumber of employees
Employees80at 2022-07-31vStandaloneNumber of employees
Employees61at 2021-07-31vStandaloneNumber 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 · 1,279
ItemContextValueUnit
InventoriesPrior1YearInstant_NonConsolidatedMember199427000JPY
InventoriesCurrentYearInstant_NonConsolidatedMember796967000JPY
Directors compensations sgaPrior1YearDuration_NonConsolidatedMember68255000JPY
Directors compensations sgaCurrentYearDuration_NonConsolidatedMember92451000JPY
Salaries and allowances sgaPrior1YearDuration_NonConsolidatedMember163455000JPY
Salaries and allowances sgaCurrentYearDuration_NonConsolidatedMember140727000JPY
Depreciation sgaPrior1YearDuration_NonConsolidatedMember2293000JPY
Depreciation sgaCurrentYearDuration_NonConsolidatedMember7544000JPY
Advertising expenses sgaPrior1YearDuration_NonConsolidatedMember67243000JPY
Advertising expenses sgaCurrentYearDuration_NonConsolidatedMember106080000JPY
Business consignment expenses sgaPrior1YearDuration_NonConsolidatedMember47913000JPY
Business consignment expenses sgaCurrentYearDuration_NonConsolidatedMember108671000JPY
Provision for bonuses gaPrior1YearDuration_NonConsolidatedMember7300000JPY
Provision for bonuses gaCurrentYearDuration_NonConsolidatedMember12778000JPY
Document title cover pageFilingDateInstant
Original text (Japanese)有価証券報告書
Clause of stipulation cover pageFilingDateInstant
Original text (Japanese)金融商品取引法第24条第1項
Place of filing cover pageFilingDateInstant
Original text (Japanese)関東財務局長
Filing date cover pageFilingDateInstant2025-10-22
Fiscal year cover pageFilingDateInstant
Original text (Japanese)第20期(自 2024年8月1日 至 2025年7月31日)
Company name cover pageFilingDateInstant
Original text (Japanese)日本スキー場開発株式会社
Company name in english cover pageFilingDateInstantNippon Ski Resort Development Co.,Ltd.
Title and name of representative cover pageFilingDateInstant
Original text (Japanese)代表取締役社長  鈴木 周平
Address of registered headquarter cover pageFilingDateInstant
Original text (Japanese)長野県北安曇郡白馬村大字北城6329番地1
Telephone number address of registered headquarter cover pageFilingDateInstant0261-72-6040
Name of contact person address of registered headquarter cover pageFilingDateInstant
Original text (Japanese)財務経理部長  小川 智裕
Nearest place of contact cover pageFilingDateInstant
Original text (Japanese)長野県北安曇郡白馬村大字北城6329番地1
Telephone number nearest place of contact cover pageFilingDateInstant0261-72-6040
Name of contact person nearest place of contact cover pageFilingDateInstant
Original text (Japanese)管理本部長  佐藤 祥太郎
Place for public inspection cover page (text)FilingDateInstantText · Plus
Edinet codeFilingDateInstantE31408
Fund codeFilingDateInstant-
Security codeFilingDateInstant60400
Filer name in japaneseFilingDateInstant
Original text (Japanese)日本スキー場開発株式会社
Filer name in englishFilingDateInstantNippon Ski Resort Development Co.,Ltd.
Fund name in japaneseFilingDateInstant-
Fund name in englishFilingDateInstant-
Cabinet office ordinanceFilingDateInstant
Original text (Japanese)企業内容等の開示に関する内閣府令
Document typeFilingDateInstant
Original text (Japanese)第三号様式
Accounting standardsFilingDateInstantJapan GAAP
Whether consolidated financial statements are preparedFilingDateInstanttrue
Industry code when consolidated financial statements are prepared in accordance with industry specific regulationsFilingDateInstantCTE
Industry code when financial statements are prepared in accordance with industry specific regulationsFilingDateInstantCTE
Current fiscal year start dateFilingDateInstant2024-08-01
Current period end dateFilingDateInstant2025-07-31
Type of current periodFilingDateInstantFY
Current fiscal year end dateFilingDateInstant2025-07-31
Previous fiscal year start dateFilingDateInstant2023-08-01
Comparative period end dateFilingDateInstant2024-07-31
Previous fiscal year end dateFilingDateInstant2024-07-31
Next fiscal year start dateFilingDateInstant-

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 identityconsolidated 2024-07-31pass
balance sheet identityconsolidated 2025-07-31pass
balance sheet identitynon_consolidated 2024-07-31pass rounding
balance sheet identitynon_consolidated 2025-07-31pass rounding
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2023-07-31pass
statement vs summary · net assetsconsolidated 2024-07-31pass
statement vs summary · net assetsconsolidated 2025-07-31pass
statement vs summary · net assetsnon_consolidated 2023-07-31pass
statement vs summary · net assetsnon_consolidated 2024-07-31pass
statement vs summary · net assetsnon_consolidated 2025-07-31pass
statement vs summary · net income attributable to parentconsolidated 2023-08-01/2024-07-31pass
statement vs summary · net income attributable to parentconsolidated 2024-08-01/2025-07-31pass
statement vs summary · operating cash flowconsolidated 2023-08-01/2024-07-31pass
statement vs summary · operating cash flowconsolidated 2024-08-01/2025-07-31pass
statement vs summary · revenueconsolidated 2023-08-01/2024-07-31pass
statement vs summary · revenueconsolidated 2024-08-01/2025-07-31pass
statement vs summary · revenuenon_consolidated 2023-08-01/2024-07-31pass
statement vs summary · revenuenon_consolidated 2024-08-01/2025-07-31pass
statement vs summary · total assetsconsolidated 2024-07-31pass
statement vs summary · total assetsconsolidated 2025-07-31pass
statement vs summary · total assetsnon_consolidated 2024-07-31pass
statement vs summary · total assetsnon_consolidated 2025-07-31pass