Annual report

Period2025-03-01 → 2026-02-28
Filed2026-05-26
StandardIFRS
ConsolidatedYes
Data checks21 of 21 passed
Key figures · 149
MetricValuePeriodScopeSource row
Revenue¥2.6bn2025-03-01 → 2026-02-28Cons.Revenue IFRS
Revenue¥2.6bn2024-03-01 → 2025-02-28Cons.Revenue IFRS
Revenue¥2.4bn2023-03-01 → 2024-02-29vCons.Revenue IFRS (5-year summary)
Revenue¥2.2bn2022-03-01 → 2023-02-28vCons.Revenue IFRS (5-year summary)
Revenue¥1.9bn2021-03-01 → 2022-02-28dCons.Revenue IFRS (5-year summary)
Operating income¥252m2025-03-01 → 2026-02-28Cons.Operating profit loss IFRS
Operating income−¥238m2024-03-01 → 2025-02-28Cons.Operating profit loss IFRS
Profit before tax¥251m2025-03-01 → 2026-02-28Cons.Profit loss before tax IFRS
Profit before tax−¥240m2024-03-01 → 2025-02-28Cons.Profit loss before tax IFRS
Profit before tax¥179m2023-03-01 → 2024-02-29vCons.Profit loss before tax IFRS (5-year summary)
Profit before tax¥324m2022-03-01 → 2023-02-28vCons.Profit loss before tax IFRS (5-year summary)
Profit before tax¥313m2021-03-01 → 2022-02-28dCons.Profit loss before tax IFRS (5-year summary)
Net income (owners)¥173m2025-03-01 → 2026-02-28Cons.Profit loss attributable to owners of parent IFRS
Net income (owners)−¥276m2024-03-01 → 2025-02-28Cons.Profit loss attributable to owners of parent IFRS
Net income (owners)¥114m2023-03-01 → 2024-02-29vCons.Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)¥220m2022-03-01 → 2023-02-28vCons.Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)¥207m2021-03-01 → 2022-02-28dCons.Profit loss attributable to owners of parent IFRS (5-year summary)
Net income¥172m2025-03-01 → 2026-02-28Cons.Profit loss IFRS
Net income−¥276m2024-03-01 → 2025-02-28Cons.Profit loss IFRS
Total assets¥3.7bnat 2026-02-28Cons.Assets IFRS
Total assets¥3.4bnat 2025-02-28Cons.Assets IFRS
Total assets¥3.5bnat 2024-02-29vCons.Total assets IFRS (5-year summary)
Total assets¥3.7bnat 2023-02-28vCons.Total assets IFRS (5-year summary)
Total assets¥3.9bnat 2022-02-28dCons.Total assets IFRS (5-year summary)
Total liabilities¥789mat 2026-02-28Cons.Liabilities IFRS
Total liabilities¥826mat 2025-02-28Cons.Liabilities IFRS
Net assets / equity¥2.9bnat 2026-02-28Cons.Equity IFRS
Net assets / equity¥2.6bnat 2025-02-28Cons.Equity IFRS
Net assets / equity¥2.8bnat 2024-02-29vCons.Equity IFRS
Equity (owners)¥3.0bnat 2026-02-28Cons.Equity attributable to owners of parent IFRS
Equity (owners)¥2.6bnat 2025-02-28Cons.Equity attributable to owners of parent IFRS
Equity (owners)¥2.9bnat 2024-02-29vCons.Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)¥3.0bnat 2023-02-28vCons.Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)¥2.9bnat 2022-02-28dCons.Equity attributable to owners of parent IFRS (5-year summary)
Cash & equivalents¥1.0bnat 2026-02-28Cons.Cash and cash equivalents IFRS
Cash & equivalents¥579mat 2025-02-28Cons.Cash and cash equivalents IFRS
Cash & equivalents¥330mat 2024-02-29vCons.Cash and cash equivalents IFRS
Cash & equivalents¥666mat 2023-02-28vCons.Cash and cash equivalents IFRS (5-year summary)
Cash & equivalents¥1.1bnat 2022-02-28dCons.Cash and cash equivalents IFRS (5-year summary)
Operating cash flow¥406m2025-03-01 → 2026-02-28Cons.Net cash provided by used in operating activities IFRS
Operating cash flow¥407m2024-03-01 → 2025-02-28Cons.Net cash provided by used in operating activities IFRS
Operating cash flow¥13m2023-03-01 → 2024-02-29vCons.Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow¥6m2022-03-01 → 2023-02-28vCons.Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow¥517m2021-03-01 → 2022-02-28dCons.Cash flows from used in operating activities IFRS (5-year summary)
Investing cash flow−¥120m2025-03-01 → 2026-02-28Cons.Net cash provided by used in investing activities IFRS
Investing cash flow−¥130m2024-03-01 → 2025-02-28Cons.Net cash provided by used in investing activities IFRS
Investing cash flow−¥177m2023-03-01 → 2024-02-29vCons.Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow−¥72m2022-03-01 → 2023-02-28vCons.Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow−¥48m2021-03-01 → 2022-02-28dCons.Cash flows from used in investing activities IFRS (5-year summary)
Financing cash flow¥155m2025-03-01 → 2026-02-28Cons.Net cash provided by used in financing activities IFRS
Financing cash flow−¥30m2024-03-01 → 2025-02-28Cons.Net cash provided by used in financing activities IFRS
Financing cash flow−¥173m2023-03-01 → 2024-02-29vCons.Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow−¥342m2022-03-01 → 2023-02-28vCons.Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow−¥269m2021-03-01 → 2022-02-28dCons.Cash flows from used in financing activities IFRS (5-year summary)
EPS (basic)¥40.212025-03-01 → 2026-02-28Cons.Basic earnings loss per share IFRS
EPS (basic)¥-68.462024-03-01 → 2025-02-28Cons.Basic earnings loss per share IFRS
EPS (basic)¥28.162023-03-01 → 2024-02-29vCons.Basic earnings loss per share IFRS (5-year summary)
EPS (basic)¥50.782022-03-01 → 2023-02-28vCons.Basic earnings loss per share IFRS (5-year summary)
EPS (basic)¥46.932021-03-01 → 2022-02-28dCons.Basic earnings loss per share IFRS (5-year summary)
EPS (diluted)¥40.212025-03-01 → 2026-02-28Cons.Diluted earnings loss per share IFRS
EPS (diluted)¥-68.462024-03-01 → 2025-02-28Cons.Diluted earnings loss per share IFRS
EPS (diluted)¥28.032023-03-01 → 2024-02-29vCons.Diluted earnings loss per share IFRS (5-year summary)
EPS (diluted)¥50.372022-03-01 → 2023-02-28vCons.Diluted earnings loss per share IFRS (5-year summary)
EPS (diluted)¥46.532021-03-01 → 2022-02-28dCons.Diluted earnings loss per share IFRS (5-year summary)
Net assets per share¥656.91at 2026-02-28Cons.Equity to asset ratio IFRS (5-year summary)
Net assets per share¥640.98at 2025-02-28Cons.Equity to asset ratio IFRS (5-year summary)
Net assets per share¥712.78at 2024-02-29vCons.Equity to asset ratio IFRS (5-year summary)
Net assets per share¥699.85at 2023-02-28vCons.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)
Equity ratio79.8%at 2026-02-28Cons.Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio76.6%at 2025-02-28Cons.Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio80.6%at 2024-02-29vCons.Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio80.2%at 2023-02-28vCons.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)
ROE6.2%2025-03-01 → 2026-02-28Cons.Rate of return on equity IFRS (5-year summary)
ROE3.9%2023-03-01 → 2024-02-29vCons.Rate of return on equity IFRS (5-year summary)
ROE7.5%2022-03-01 → 2023-02-28vCons.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)
Employees152at 2026-02-28Cons.Number of employees
Employees151at 2025-02-28Cons.Number of employees
Employees145at 2024-02-29vCons.Number of employees
Employees133at 2023-02-28vCons.Number of employees
Employees123at 2022-02-28dCons.Number of employees
Revenue¥2.5bn2025-03-01 → 2026-02-28StandaloneNet sales
Revenue¥2.4bn2024-03-01 → 2025-02-28StandaloneNet sales
Revenue¥2.3bn2023-03-01 → 2024-02-29vStandaloneNet sales (5-year summary)
Revenue¥2.1bn2022-03-01 → 2023-02-28vStandaloneNet sales (5-year summary)
Revenue¥1.9bn2021-03-01 → 2022-02-28dStandaloneNet sales (5-year summary)
Operating income¥81m2025-03-01 → 2026-02-28StandaloneOperating income
Operating income−¥7m2024-03-01 → 2025-02-28StandaloneOperating income
Ordinary income¥89m2025-03-01 → 2026-02-28StandaloneOrdinary income
Ordinary income¥3m2024-03-01 → 2025-02-28StandaloneOrdinary income
Ordinary income¥28m2023-03-01 → 2024-02-29vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥208m2022-03-01 → 2023-02-28vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥181m2021-03-01 → 2022-02-28dStandaloneOrdinary income loss (5-year summary)
Profit before tax¥90m2025-03-01 → 2026-02-28StandaloneIncome before income taxes
Profit before tax−¥11m2024-03-01 → 2025-02-28StandaloneIncome before income taxes
Net income¥16m2025-03-01 → 2026-02-28StandaloneProfit loss
Net income−¥43m2024-03-01 → 2025-02-28StandaloneProfit loss
Net income−¥38m2023-03-01 → 2024-02-29vStandaloneNet income loss (5-year summary)
Net income¥76m2022-03-01 → 2023-02-28vStandaloneNet income loss (5-year summary)
Net income¥76m2021-03-01 → 2022-02-28dStandaloneNet income loss (5-year summary)
Total assets¥2.5bnat 2026-02-28StandaloneAssets
Total assets¥2.3bnat 2025-02-28StandaloneAssets
Total assets¥2.2bnat 2024-02-29vStandaloneTotal assets (5-year summary)
Total assets¥2.6bnat 2023-02-28vStandaloneTotal assets (5-year summary)
Total assets¥2.9bnat 2022-02-28dStandaloneTotal assets (5-year summary)
Total liabilities¥708mat 2026-02-28StandaloneLiabilities
Total liabilities¥720mat 2025-02-28StandaloneLiabilities
Net assets / equity¥1.8bnat 2026-02-28StandaloneNet assets
Net assets / equity¥1.6bnat 2025-02-28StandaloneNet assets
Net assets / equity¥1.6bnat 2024-02-29vStandaloneNet assets
Net assets / equity¥1.9bnat 2023-02-28vStandaloneNet assets (5-year summary)
Net assets / equity¥1.9bnat 2022-02-28dStandaloneNet assets (5-year summary)
Cash and deposits¥995mat 2026-02-28StandaloneCash and deposits
Cash and deposits¥553mat 2025-02-28StandaloneCash and deposits
EPS (basic)¥3.712025-03-01 → 2026-02-28StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-10.562024-03-01 → 2025-02-28StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-9.462023-03-01 → 2024-02-29vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥17.562022-03-01 → 2023-02-28vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥17.22021-03-01 → 2022-02-28dStandaloneBasic earnings loss per share (5-year summary)
EPS (diluted)¥17.412022-03-01 → 2023-02-28vStandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥17.062021-03-01 → 2022-02-28dStandaloneDiluted earnings per share (5-year summary)
Dividend per share¥92023-03-01 → 2024-02-29vStandaloneDividend paid per share (5-year summary)
Dividend per share¥172022-03-01 → 2023-02-28vStandaloneDividend paid per share (5-year summary)
Dividend per share¥82021-03-01 → 2022-02-28dStandaloneDividend paid per share (5-year summary)
Net assets per share¥393.01at 2026-02-28StandaloneNet assets per share (5-year summary)
Net assets per share¥387.04at 2025-02-28StandaloneNet assets per share (5-year summary)
Net assets per share¥396.68at 2024-02-29vStandaloneNet assets per share (5-year summary)
Net assets per share¥439.28at 2023-02-28vStandaloneNet assets per share (5-year summary)
Net assets per share¥441.15at 2022-02-28dStandaloneNet assets per share (5-year summary)
Equity ratio71.0%at 2026-02-28StandaloneEquity to asset ratio (5-year summary)
Equity ratio68.5%at 2025-02-28StandaloneEquity to asset ratio (5-year summary)
Equity ratio71.1%at 2024-02-29vStandaloneEquity to asset ratio (5-year summary)
Equity ratio73.6%at 2023-02-28vStandaloneEquity to asset ratio (5-year summary)
Equity ratio66.3%at 2022-02-28dStandaloneEquity to asset ratio (5-year summary)
ROE0.9%2025-03-01 → 2026-02-28StandaloneRate of return on equity (5-year summary)
ROE4.0%2022-03-01 → 2023-02-28vStandaloneRate of return on equity (5-year summary)
ROE4.0%2021-03-01 → 2022-02-28dStandaloneRate of return on equity (5-year summary)
Shares issued4,597,400at 2026-02-28StandaloneTotal number of issued shares (5-year summary)
Shares issued4,597,400at 2025-02-28StandaloneTotal number of issued shares (5-year summary)
Shares issued4,583,100at 2024-02-29vStandaloneTotal number of issued shares (5-year summary)
Shares issued4,514,100at 2023-02-28vStandaloneTotal number of issued shares (5-year summary)
Shares issued4,465,000at 2022-02-28dStandaloneTotal number of issued shares (5-year summary)
Employees146at 2026-02-28StandaloneNumber of employees
Employees145at 2025-02-28StandaloneNumber of employees
Employees137at 2024-02-29vStandaloneNumber of employees
Employees126at 2023-02-28vStandaloneNumber of employees
Employees118at 2022-02-28dStandaloneNumber 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 · 1,311
ItemContextValueUnit
Name of contact person nearest place of contact cover pageFilingDateInstant
Original text (Japanese)代表取締役会長兼経営管理本部長  並木 昭憲
Place for public inspection cover page (text)FilingDateInstantText · Plus
Edinet codeFilingDateInstantE20870
Fund codeFilingDateInstant-
Security codeFilingDateInstant65550
Filer name in japaneseFilingDateInstant
Original text (Japanese)株式会社MS&Consulting
Filer name in englishFilingDateInstantMS&Consulting 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 standardsFilingDateInstantIFRS
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 dateFilingDateInstant2025-03-01
Current period end dateFilingDateInstant2026-02-28
Type of current periodFilingDateInstantFY
Current fiscal year end dateFilingDateInstant2026-02-28
Previous fiscal year start dateFilingDateInstant2024-03-01
Comparative period end dateFilingDateInstant2025-02-28
Previous fiscal year end dateFilingDateInstant2025-02-28
Next fiscal year start dateFilingDateInstant-
End date of quarterly or semi annual period of next fiscal yearFilingDateInstant-
Amendment flagFilingDateInstantfalse
Identification of document subject to amendmentFilingDateInstant-
Report amendment flagFilingDateInstantfalse
Xbrl amendment flagFilingDateInstantfalse
Business results of group (text)FilingDateInstantText · Plus
Business results of reporting company (text)FilingDateInstantText · Plus
Company history (text)FilingDateInstantText · Plus
Description of business (text)FilingDateInstantText · Plus
Overview of affiliated entities (text)FilingDateInstantText · Plus
Information about employees (text)FilingDateInstantText · Plus
Business policy business environment issues to address etc (text)FilingDateInstantText · Plus
Disclosure of sustainability related financial information (text)FilingDateInstantText · Plus
Governance (text)FilingDateInstantText · Plus
Reference to other information governanceFilingDateInstant
Original text (Japanese)第4 提出会社の状況 4 コーポレート・ガバナンスの状況等
Strategy (text)FilingDateInstantText · Plus
Policy on development of human resources and internal environment strategy (text)FilingDateInstantText · Plus
Risk management (text)FilingDateInstantText · Plus
Metrics and targets (text)FilingDateInstantText · Plus
Description of metrics related to policy on development of human resources and internal environment and targets and performance using such metrics metrics and targets (text)FilingDateInstantText · Plus
Business risks (text)FilingDateInstantText · Plus
Management analysis of financial position operating results and cash flows (text)FilingDateInstantText · Plus
Critical contracts (text)FilingDateInstantText · Plus
Research and development activities (text)FilingDateInstantText · Plus
Overview of capital expenditures etc (text)FilingDateInstantText · Plus
Major facilities (text)FilingDateInstantText · Plus
Planned additions retirements etc of facilities (text)FilingDateInstantText · Plus

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 2025-02-28pass
balance sheet identityconsolidated 2026-02-28pass rounding
balance sheet identitynon_consolidated 2025-02-28pass
balance sheet identitynon_consolidated 2026-02-28pass
dei present pass
period resolution pass
statement vs summary · net assetsnon_consolidated 2024-02-29pass
statement vs summary · net assetsnon_consolidated 2025-02-28pass
statement vs summary · net assetsnon_consolidated 2026-02-28pass
statement vs summary · net income attributable to parentconsolidated 2024-03-01/2025-02-28pass
statement vs summary · net income attributable to parentconsolidated 2025-03-01/2026-02-28pass
statement vs summary · operating cash flowconsolidated 2024-03-01/2025-02-28pass
statement vs summary · operating cash flowconsolidated 2025-03-01/2026-02-28pass
statement vs summary · revenueconsolidated 2024-03-01/2025-02-28pass
statement vs summary · revenueconsolidated 2025-03-01/2026-02-28pass
statement vs summary · revenuenon_consolidated 2024-03-01/2025-02-28pass
statement vs summary · revenuenon_consolidated 2025-03-01/2026-02-28pass
statement vs summary · total assetsconsolidated 2025-02-28pass
statement vs summary · total assetsconsolidated 2026-02-28pass
statement vs summary · total assetsnon_consolidated 2025-02-28pass
statement vs summary · total assetsnon_consolidated 2026-02-28pass