Annual report

Period2023-03-01 → 2024-02-29
Filed2024-05-30
StandardIFRS
ConsolidatedYes
Data checks21 of 21 passed

Amended by S100TYCG (2024-06-28).

Key figures · 152
MetricValuePeriodScopeSource row
Revenue¥2.4bn2023-03-01 → 2024-02-29Cons.Revenue IFRS
Revenue¥2.2bn2022-03-01 → 2023-02-28Cons.Revenue IFRS
Revenue¥1.9bn2021-03-01 → 2022-02-28dCons.Revenue IFRS (5-year summary)
Revenue¥1.3bn2020-03-01 → 2021-02-28dCons.Revenue IFRS (5-year summary)
Revenue¥2.5bn2019-03-01 → 2020-02-29dCons.Revenue IFRS (5-year summary)
Operating income¥180m2023-03-01 → 2024-02-29Cons.Operating profit loss IFRS
Operating income¥326m2022-03-01 → 2023-02-28Cons.Operating profit loss IFRS
Profit before tax¥179m2023-03-01 → 2024-02-29Cons.Profit loss before tax IFRS
Profit before tax¥324m2022-03-01 → 2023-02-28Cons.Profit loss before tax IFRS
Profit before tax¥313m2021-03-01 → 2022-02-28dCons.Profit loss before tax IFRS (5-year summary)
Profit before tax−¥308m2020-03-01 → 2021-02-28dCons.Profit loss before tax IFRS (5-year summary)
Profit before tax¥319m2019-03-01 → 2020-02-29dCons.Profit loss before tax IFRS (5-year summary)
Net income (owners)¥114m2023-03-01 → 2024-02-29Cons.Profit loss attributable to owners of parent IFRS
Net income (owners)¥220m2022-03-01 → 2023-02-28Cons.Profit loss attributable to owners of parent IFRS
Net income (owners)¥207m2021-03-01 → 2022-02-28dCons.Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)−¥245m2020-03-01 → 2021-02-28dCons.Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)¥223m2019-03-01 → 2020-02-29dCons.Profit loss attributable to owners of parent IFRS (5-year summary)
Net income¥114m2023-03-01 → 2024-02-29Cons.Profit loss IFRS
Net income¥219m2022-03-01 → 2023-02-28Cons.Profit loss IFRS
Total assets¥3.5bnat 2024-02-29Cons.Assets IFRS
Total assets¥3.7bnat 2023-02-28Cons.Assets IFRS
Total assets¥3.9bnat 2022-02-28dCons.Total assets IFRS (5-year summary)
Total assets¥3.9bnat 2021-02-28dCons.Total assets IFRS (5-year summary)
Total assets¥3.8bnat 2020-02-29dCons.Total assets IFRS (5-year summary)
Total liabilities¥724mat 2024-02-29Cons.Liabilities IFRS
Total liabilities¥770mat 2023-02-28Cons.Liabilities IFRS
Net assets / equity¥2.8bnat 2024-02-29Cons.Equity IFRS
Net assets / equity¥3.0bnat 2023-02-28Cons.Equity IFRS
Net assets / equity¥2.9bnat 2022-02-28dCons.Equity IFRS
Equity (owners)¥2.9bnat 2024-02-29Cons.Equity attributable to owners of parent IFRS
Equity (owners)¥3.0bnat 2023-02-28Cons.Equity attributable to owners of parent IFRS
Equity (owners)¥2.9bnat 2022-02-28dCons.Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)¥2.8bnat 2021-02-28dCons.Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)¥3.1bnat 2020-02-29dCons.Equity attributable to owners of parent IFRS (5-year summary)
Cash & equivalents¥330mat 2024-02-29Cons.Cash and cash equivalents IFRS
Cash & equivalents¥666mat 2023-02-28Cons.Cash and cash equivalents IFRS
Cash & equivalents¥1.1bnat 2022-02-28dCons.Cash and cash equivalents IFRS
Cash & equivalents¥874mat 2021-02-28dCons.Cash and cash equivalents IFRS (5-year summary)
Cash & equivalents¥532mat 2020-02-29dCons.Cash and cash equivalents IFRS (5-year summary)
Operating cash flow¥13m2023-03-01 → 2024-02-29Cons.Net cash provided by used in operating activities IFRS
Operating cash flow¥6m2022-03-01 → 2023-02-28Cons.Net cash provided by used in operating activities IFRS
Operating cash flow¥517m2021-03-01 → 2022-02-28dCons.Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow¥208m2020-03-01 → 2021-02-28dCons.Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow¥241m2019-03-01 → 2020-02-29dCons.Cash flows from used in operating activities IFRS (5-year summary)
Investing cash flow−¥177m2023-03-01 → 2024-02-29Cons.Net cash provided by used in investing activities IFRS
Investing cash flow−¥72m2022-03-01 → 2023-02-28Cons.Net cash provided by used in investing activities IFRS
Investing cash flow−¥48m2021-03-01 → 2022-02-28dCons.Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow−¥46m2020-03-01 → 2021-02-28dCons.Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow−¥50m2019-03-01 → 2020-02-29dCons.Cash flows from used in investing activities IFRS (5-year summary)
Financing cash flow−¥173m2023-03-01 → 2024-02-29Cons.Net cash provided by used in financing activities IFRS
Financing cash flow−¥342m2022-03-01 → 2023-02-28Cons.Net cash provided by used in financing activities IFRS
Financing cash flow−¥269m2021-03-01 → 2022-02-28dCons.Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow¥181m2020-03-01 → 2021-02-28dCons.Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow−¥473m2019-03-01 → 2020-02-29dCons.Cash flows from used in financing activities IFRS (5-year summary)
EPS (basic)¥28.162023-03-01 → 2024-02-29Cons.Basic earnings loss per share IFRS
EPS (basic)¥50.782022-03-01 → 2023-02-28Cons.Basic earnings loss per share IFRS
EPS (basic)¥46.932021-03-01 → 2022-02-28dCons.Basic earnings loss per share IFRS (5-year summary)
EPS (basic)¥-55.622020-03-01 → 2021-02-28dCons.Basic earnings loss per share IFRS (5-year summary)
EPS (basic)¥50.432019-03-01 → 2020-02-29dCons.Basic earnings loss per share IFRS (5-year summary)
EPS (diluted)¥28.032023-03-01 → 2024-02-29Cons.Diluted earnings loss per share IFRS
EPS (diluted)¥50.372022-03-01 → 2023-02-28Cons.Diluted earnings loss per share IFRS
EPS (diluted)¥46.532021-03-01 → 2022-02-28dCons.Diluted earnings loss per share IFRS (5-year summary)
EPS (diluted)¥-55.622020-03-01 → 2021-02-28dCons.Diluted earnings loss per share IFRS (5-year summary)
EPS (diluted)¥48.852019-03-01 → 2020-02-29dCons.Diluted earnings loss per share IFRS (5-year summary)
Net assets per share¥712.78at 2024-02-29Cons.Equity to asset ratio IFRS (5-year summary)
Net assets per share¥699.85at 2023-02-28Cons.Equity to asset ratio IFRS (5-year summary)
Net assets per share¥667.44at 2022-02-28dCons.Equity to asset ratio IFRS (5-year summary)
Net assets per share¥623.11at 2021-02-28dCons.Equity to asset ratio IFRS (5-year summary)
Net assets per share¥707.92at 2020-02-29dCons.Equity to asset ratio IFRS (5-year summary)
Equity ratio80.6%at 2024-02-29Cons.Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio80.2%at 2023-02-28Cons.Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio74.2%at 2022-02-28dCons.Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio71.4%at 2021-02-28dCons.Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio82.0%at 2020-02-29dCons.Ratio of owners equity to gross assets IFRS (5-year summary)
ROE3.9%2023-03-01 → 2024-02-29Cons.Rate of return on equity IFRS (5-year summary)
ROE7.5%2022-03-01 → 2023-02-28Cons.Rate of return on equity IFRS (5-year summary)
ROE7.3%2021-03-01 → 2022-02-28dCons.Rate of return on equity IFRS (5-year summary)
ROE6.9%2019-03-01 → 2020-02-29dCons.Rate of return on equity IFRS (5-year summary)
Employees145at 2024-02-29Cons.Number of employees
Employees133at 2023-02-28Cons.Number of employees
Employees123at 2022-02-28dCons.Number of employees
Employees137at 2021-02-28dCons.Number of employees
Employees133at 2020-02-29dCons.Number of employees
Revenue¥2.3bn2023-03-01 → 2024-02-29StandaloneNet sales
Revenue¥2.1bn2022-03-01 → 2023-02-28StandaloneNet sales
Revenue¥1.9bn2021-03-01 → 2022-02-28dStandaloneNet sales (5-year summary)
Revenue¥1.3bn2020-03-01 → 2021-02-28dStandaloneNet sales (5-year summary)
Revenue¥2.5bn2019-03-01 → 2020-02-29dStandaloneNet sales (5-year summary)
Operating income−¥8m2023-03-01 → 2024-02-29StandaloneOperating income
Operating income¥103m2022-03-01 → 2023-02-28StandaloneOperating income
Ordinary income¥28m2023-03-01 → 2024-02-29StandaloneOrdinary income
Ordinary income¥208m2022-03-01 → 2023-02-28StandaloneOrdinary income
Ordinary income¥181m2021-03-01 → 2022-02-28dStandaloneOrdinary income loss (5-year summary)
Ordinary income−¥447m2020-03-01 → 2021-02-28dStandaloneOrdinary income loss (5-year summary)
Ordinary income¥203m2019-03-01 → 2020-02-29dStandaloneOrdinary income loss (5-year summary)
Profit before tax¥24m2023-03-01 → 2024-02-29StandaloneIncome before income taxes
Profit before tax¥194m2022-03-01 → 2023-02-28StandaloneIncome before income taxes
Net income−¥38m2023-03-01 → 2024-02-29StandaloneProfit loss
Net income¥76m2022-03-01 → 2023-02-28StandaloneProfit loss
Net income¥76m2021-03-01 → 2022-02-28dStandaloneNet income loss (5-year summary)
Net income−¥417m2020-03-01 → 2021-02-28dStandaloneNet income loss (5-year summary)
Net income¥89m2019-03-01 → 2020-02-29dStandaloneNet income loss (5-year summary)
Total assets¥2.2bnat 2024-02-29StandaloneAssets
Total assets¥2.6bnat 2023-02-28StandaloneAssets
Total assets¥2.9bnat 2022-02-28dStandaloneTotal assets (5-year summary)
Total assets¥2.9bnat 2021-02-28dStandaloneTotal assets (5-year summary)
Total assets¥3.1bnat 2020-02-29dStandaloneTotal assets (5-year summary)
Total liabilities¥648mat 2024-02-29StandaloneLiabilities
Total liabilities¥674mat 2023-02-28StandaloneLiabilities
Net assets / equity¥1.6bnat 2024-02-29StandaloneNet assets
Net assets / equity¥1.9bnat 2023-02-28StandaloneNet assets
Net assets / equity¥1.9bnat 2022-02-28dStandaloneNet assets
Net assets / equity¥1.9bnat 2021-02-28dStandaloneNet assets (5-year summary)
Net assets / equity¥2.4bnat 2020-02-29dStandaloneNet assets (5-year summary)
Cash and deposits¥313mat 2024-02-29StandaloneCash and deposits
Cash and deposits¥663mat 2023-02-28StandaloneCash and deposits
EPS (basic)¥-9.462023-03-01 → 2024-02-29StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥17.562022-03-01 → 2023-02-28StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥17.22021-03-01 → 2022-02-28dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-94.772020-03-01 → 2021-02-28dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥20.092019-03-01 → 2020-02-29dStandaloneBasic earnings loss per share (5-year summary)
EPS (diluted)¥17.412022-03-01 → 2023-02-28StandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥17.062021-03-01 → 2022-02-28dStandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥19.462019-03-01 → 2020-02-29dStandaloneDiluted earnings per share (5-year summary)
Dividend per share¥92023-03-01 → 2024-02-29StandaloneDividend paid per share (5-year summary)
Dividend per share¥172022-03-01 → 2023-02-28StandaloneDividend paid per share (5-year summary)
Dividend per share¥82021-03-01 → 2022-02-28dStandaloneDividend paid per share (5-year summary)
Dividend per share¥9.252020-03-01 → 2021-02-28dStandaloneDividend paid per share (5-year summary)
Dividend per share¥18.52019-03-01 → 2020-02-29dStandaloneDividend paid per share (5-year summary)
Net assets per share¥396.68at 2024-02-29StandaloneNet assets per share (5-year summary)
Net assets per share¥439.28at 2023-02-28StandaloneNet assets per share (5-year summary)
Net assets per share¥441.15at 2022-02-28dStandaloneNet assets per share (5-year summary)
Net assets per share¥429.71at 2021-02-28dStandaloneNet assets per share (5-year summary)
Net assets per share¥553.03at 2020-02-29dStandaloneNet assets per share (5-year summary)
Equity ratio71.1%at 2024-02-29StandaloneEquity to asset ratio (5-year summary)
Equity ratio73.6%at 2023-02-28StandaloneEquity to asset ratio (5-year summary)
Equity ratio66.3%at 2022-02-28dStandaloneEquity to asset ratio (5-year summary)
Equity ratio64.5%at 2021-02-28dStandaloneEquity to asset ratio (5-year summary)
Equity ratio79.3%at 2020-02-29dStandaloneEquity to asset ratio (5-year summary)
ROE4.0%2022-03-01 → 2023-02-28StandaloneRate of return on equity (5-year summary)
ROE4.0%2021-03-01 → 2022-02-28dStandaloneRate of return on equity (5-year summary)
ROE3.4%2019-03-01 → 2020-02-29dStandaloneRate of return on equity (5-year summary)
Shares issued4,583,100at 2024-02-29StandaloneTotal number of issued shares (5-year summary)
Shares issued4,514,100at 2023-02-28StandaloneTotal number of issued shares (5-year summary)
Shares issued4,465,000at 2022-02-28dStandaloneTotal number of issued shares (5-year summary)
Shares issued4,465,000at 2021-02-28dStandaloneTotal number of issued shares (5-year summary)
Shares issued4,415,000at 2020-02-29dStandaloneTotal number of issued shares (5-year summary)
Employees137at 2024-02-29StandaloneNumber of employees
Employees126at 2023-02-28StandaloneNumber of employees
Employees118at 2022-02-28dStandaloneNumber of employees
Employees129at 2021-02-28dStandaloneNumber of employees
Employees125at 2020-02-29dStandaloneNumber 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 · 1,323
ItemContextValueUnit
Independent auditors report consolidated (text)FilingDateInstantText · Plus
Audit firm1 consolidatedFilingDateInstant
Original text (Japanese)太陽有限責任監査法人
Cpa1 audit firm1 consolidatedFilingDateInstant
Original text (Japanese)西村 健太
Cpa2 audit firm1 consolidatedFilingDateInstant
Original text (Japanese)本田 一暁
Key audit matters consolidated (text)FilingDateInstantText · Plus
Overview kam consolidated (text)FilingDateInstantText · Plus
Short description kam consolidatedFilingDateInstant_Row1Member
Original text (Japanese)のれんの評価
Description including reason kam consolidated (text)FilingDateInstant_Row1MemberText · Plus
Reference kam consolidatedFilingDateInstant_Row1Member
Original text (Japanese)連結財務諸表注記13.
Reference2 kam consolidatedFilingDateInstant_Row1Member
Original text (Japanese)連結財務諸表注記13.
Auditors response kam consolidated (text)FilingDateInstant_Row1MemberText · Plus
Other information consolidated (text)FilingDateInstantText · Plus
Independent auditors report non consolidated (text)FilingDateInstantText · Plus
Audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)太陽有限責任監査法人
Cpa1 audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)西村 健太
Cpa2 audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)本田 一暁
Key audit matters non consolidated (text)FilingDateInstantText · Plus
Overview kam non consolidated (text)FilingDateInstantText · Plus
Short description kam non consolidatedFilingDateInstant_Row1Member
Original text (Japanese)のれんの評価
Description including reason kam non consolidated (text)FilingDateInstant_Row1MemberText · Plus
Reference kam non consolidatedFilingDateInstant_Row1Member
Original text (Japanese)注記事項(重要な会計上の見積り)
Reference2 kam non consolidatedFilingDateInstant_Row1Member
Original text (Japanese)注記事項(重要な会計方針)3.固定資産の減価償却の方法(2)無形固定資産
Same as kam for consolidated fskam non consolidated (text)FilingDateInstant_Row1MemberText · Plus
Other information non consolidated (text)FilingDateInstantText · Plus
Number of submissionFilingDateInstant1
Revenue IFRS (5-year summary)Prior4YearDuration2528351000JPY
Revenue IFRS (5-year summary)Prior3YearDuration1308410000JPY
Revenue IFRS (5-year summary)Prior2YearDuration1933945000JPY
Revenue IFRS (5-year summary)Prior1YearDuration2213080000JPY
Revenue IFRS (5-year summary)CurrentYearDuration2391172000JPY
Profit loss before tax IFRS (5-year summary)Prior4YearDuration319445000JPY
Profit loss before tax IFRS (5-year summary)Prior3YearDuration-307643000JPY
Profit loss before tax IFRS (5-year summary)Prior2YearDuration313102000JPY
Profit loss before tax IFRS (5-year summary)Prior1YearDuration324019000JPY
Profit loss before tax IFRS (5-year summary)CurrentYearDuration178644000JPY
Profit loss attributable to owners of parent IFRS (5-year summary)Prior4YearDuration223182000JPY
Profit loss attributable to owners of parent IFRS (5-year summary)Prior3YearDuration-244554000JPY
Profit loss attributable to owners of parent IFRS (5-year summary)Prior2YearDuration206510000JPY
Profit loss attributable to owners of parent IFRS (5-year summary)Prior1YearDuration219691000JPY
Profit loss attributable to owners of parent IFRS (5-year summary)CurrentYearDuration114366000JPY
Comprehensive income attributable to owners of parent IFRS (5-year summary)Prior4YearDuration223269000JPY
Comprehensive income attributable to owners of parent IFRS (5-year summary)Prior3YearDuration-246431000JPY
Comprehensive income attributable to owners of parent IFRS (5-year summary)Prior2YearDuration203264000JPY
Comprehensive income attributable to owners of parent IFRS (5-year summary)Prior1YearDuration210217000JPY
Comprehensive income attributable to owners of parent IFRS (5-year summary)CurrentYearDuration115853000JPY
Equity attributable to owners of parent IFRS (5-year summary)Prior4YearInstant3125476000JPY
Equity attributable to owners of parent IFRS (5-year summary)Prior3YearInstant2751033000JPY
Equity attributable to owners of parent IFRS (5-year summary)Prior2YearInstant2894567000JPY
Equity attributable to owners of parent IFRS (5-year summary)Prior1YearInstant2994122000JPY
Equity attributable to owners of parent IFRS (5-year summary)CurrentYearInstant2860010000JPY

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 · 21 of 21 passed
balance sheet identityconsolidated 2023-02-28pass rounding
balance sheet identityconsolidated 2024-02-29pass
balance sheet identitynon_consolidated 2023-02-28pass
balance sheet identitynon_consolidated 2024-02-29pass
dei present pass
period resolution pass
statement vs summary · net assetsnon_consolidated 2022-02-28pass
statement vs summary · net assetsnon_consolidated 2023-02-28pass
statement vs summary · net assetsnon_consolidated 2024-02-29pass
statement vs summary · net income attributable to parentconsolidated 2022-03-01/2023-02-28pass
statement vs summary · net income attributable to parentconsolidated 2023-03-01/2024-02-29pass
statement vs summary · operating cash flowconsolidated 2022-03-01/2023-02-28pass
statement vs summary · operating cash flowconsolidated 2023-03-01/2024-02-29pass
statement vs summary · revenueconsolidated 2022-03-01/2023-02-28pass
statement vs summary · revenueconsolidated 2023-03-01/2024-02-29pass
statement vs summary · revenuenon_consolidated 2022-03-01/2023-02-28pass
statement vs summary · revenuenon_consolidated 2023-03-01/2024-02-29pass
statement vs summary · total assetsconsolidated 2023-02-28pass
statement vs summary · total assetsconsolidated 2024-02-29pass
statement vs summary · total assetsnon_consolidated 2023-02-28pass
statement vs summary · total assetsnon_consolidated 2024-02-29pass