Annual report

Period2024-12-01 → 2025-11-30
Filed2026-02-26
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed

Amended by S100XQ1R (2026-03-11).

Key figures · 132
MetricValuePeriodScopeSource row
Revenue¥2.9bn2024-12-01 → 2025-11-30Cons.Net sales
Revenue¥3.3bn2023-12-01 → 2024-11-30Cons.Net sales
Revenue¥2.7bn2022-12-01 → 2023-11-30vCons.Net sales (5-year summary)
Operating income−¥374m2024-12-01 → 2025-11-30Cons.Operating income
Operating income¥93m2023-12-01 → 2024-11-30Cons.Operating income
Ordinary income−¥391m2024-12-01 → 2025-11-30Cons.Ordinary income
Ordinary income¥83m2023-12-01 → 2024-11-30Cons.Ordinary income
Ordinary income¥288m2022-12-01 → 2023-11-30vCons.Ordinary income loss (5-year summary)
Profit before tax−¥372m2024-12-01 → 2025-11-30Cons.Income before income taxes
Profit before tax¥75m2023-12-01 → 2024-11-30Cons.Income before income taxes
Net income (owners)−¥405m2024-12-01 → 2025-11-30Cons.Profit loss attributable to owners of parent
Net income (owners)¥3m2023-12-01 → 2024-11-30Cons.Profit loss attributable to owners of parent
Net income (owners)¥267m2022-12-01 → 2023-11-30vCons.Profit loss attributable to owners of parent (5-year summary)
Net income−¥405m2024-12-01 → 2025-11-30Cons.Profit loss
Net income¥3m2023-12-01 → 2024-11-30Cons.Profit loss
Total assets¥3.6bnat 2025-11-30Cons.Assets
Total assets¥3.8bnat 2024-11-30Cons.Assets
Total assets¥3.4bnat 2023-11-30vCons.Total assets (5-year summary)
Total assets¥2.8bnat 2022-11-30vCons.Total assets (5-year summary)
Total liabilities¥2.5bnat 2025-11-30Cons.Liabilities
Total liabilities¥2.3bnat 2024-11-30Cons.Liabilities
Net assets / equity¥1.1bnat 2025-11-30Cons.Net assets
Net assets / equity¥1.5bnat 2024-11-30Cons.Net assets
Net assets / equity¥1.5bnat 2023-11-30vCons.Net assets
Net assets / equity¥1.2bnat 2022-11-30vCons.Net assets (5-year summary)
Cash and deposits¥1.9bnat 2025-11-30Cons.Cash and deposits
Cash and deposits¥2.2bnat 2024-11-30Cons.Cash and deposits
Cash & equivalents¥1.8bnat 2025-11-30Cons.Cash and cash equivalents
Cash & equivalents¥2.2bnat 2024-11-30Cons.Cash and cash equivalents
Cash & equivalents¥2.1bnat 2023-11-30vCons.Cash and cash equivalents
Operating cash flow−¥389m2024-12-01 → 2025-11-30Cons.Net cash provided by used in operating activities
Operating cash flow¥255m2023-12-01 → 2024-11-30Cons.Net cash provided by used in operating activities
Operating cash flow¥28m2022-12-01 → 2023-11-30vCons.Net cash provided by used in operating activities (5-year summary)
Investing cash flow−¥76m2024-12-01 → 2025-11-30Cons.Net cash provided by used in investment activities
Investing cash flow−¥467m2023-12-01 → 2024-11-30Cons.Net cash provided by used in investment activities
Investing cash flow−¥526m2022-12-01 → 2023-11-30vCons.Net cash provided by used in investing activities (5-year summary)
Financing cash flow¥92m2024-12-01 → 2025-11-30Cons.Net cash provided by used in financing activities
Financing cash flow¥318m2023-12-01 → 2024-11-30Cons.Net cash provided by used in financing activities
Financing cash flow¥282m2022-12-01 → 2023-11-30vCons.Net cash provided by used in financing activities (5-year summary)
EPS (basic)¥-145.152024-12-01 → 2025-11-30Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥12023-12-01 → 2024-11-30Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥96.842022-12-01 → 2023-11-30vCons.Basic earnings loss per share (5-year summary)
EPS (diluted)¥0.992023-12-01 → 2024-11-30Cons.Diluted earnings per share (5-year summary)
EPS (diluted)¥96.212022-12-01 → 2023-11-30vCons.Diluted earnings per share (5-year summary)
Net assets per share¥373.91at 2025-11-30Cons.Net assets per share (5-year summary)
Net assets per share¥519.06at 2024-11-30Cons.Net assets per share (5-year summary)
Net assets per share¥534.3at 2023-11-30vCons.Net assets per share (5-year summary)
Net assets per share¥434.01at 2022-11-30vCons.Net assets per share (5-year summary)
Equity ratio28.8%at 2025-11-30Cons.Equity to asset ratio (5-year summary)
Equity ratio38.5%at 2024-11-30Cons.Equity to asset ratio (5-year summary)
Equity ratio43.2%at 2023-11-30vCons.Equity to asset ratio (5-year summary)
Equity ratio42.3%at 2022-11-30vCons.Equity to asset ratio (5-year summary)
ROE-32.5%2024-12-01 → 2025-11-30Cons.Rate of return on equity (5-year summary)
ROE0.2%2023-12-01 → 2024-11-30Cons.Rate of return on equity (5-year summary)
ROE20.0%2022-12-01 → 2023-11-30vCons.Rate of return on equity (5-year summary)
Employees169at 2025-11-30Cons.Number of employees
Employees161at 2024-11-30Cons.Number of employees
Employees133at 2023-11-30vCons.Number of employees
Employees105at 2022-11-30vCons.Number of employees
Revenue¥1.6bn2024-12-01 → 2025-11-30StandaloneNet sales
Revenue¥2.0bn2023-12-01 → 2024-11-30StandaloneNet sales
Revenue¥1.9bn2022-12-01 → 2023-11-30vStandaloneNet sales (5-year summary)
Revenue¥1.5bn2021-12-01 → 2022-11-30vStandaloneNet sales (5-year summary)
Revenue¥1.0bn2020-12-01 → 2021-11-30dStandaloneNet sales (5-year summary)
Operating income−¥243m2024-12-01 → 2025-11-30StandaloneOperating income
Operating income¥42m2023-12-01 → 2024-11-30StandaloneOperating income
Ordinary income−¥261m2024-12-01 → 2025-11-30StandaloneOrdinary income
Ordinary income¥32m2023-12-01 → 2024-11-30StandaloneOrdinary income
Ordinary income¥233m2022-12-01 → 2023-11-30vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥169m2021-12-01 → 2022-11-30vStandaloneOrdinary income loss (5-year summary)
Ordinary income−¥343m2020-12-01 → 2021-11-30dStandaloneOrdinary income loss (5-year summary)
Profit before tax−¥266m2024-12-01 → 2025-11-30StandaloneIncome before income taxes
Profit before tax−¥110m2023-12-01 → 2024-11-30StandaloneIncome before income taxes
Net income−¥305m2024-12-01 → 2025-11-30StandaloneProfit loss
Net income−¥138m2023-12-01 → 2024-11-30StandaloneProfit loss
Net income¥237m2022-12-01 → 2023-11-30vStandaloneNet income loss (5-year summary)
Net income¥162m2021-12-01 → 2022-11-30vStandaloneNet income loss (5-year summary)
Net income−¥423m2020-12-01 → 2021-11-30dStandaloneNet income loss (5-year summary)
Total assets¥2.9bnat 2025-11-30StandaloneAssets
Total assets¥3.4bnat 2024-11-30StandaloneAssets
Total assets¥3.2bnat 2023-11-30vStandaloneTotal assets (5-year summary)
Total assets¥2.6bnat 2022-11-30vStandaloneTotal assets (5-year summary)
Total assets¥2.2bnat 2021-11-30dStandaloneTotal assets (5-year summary)
Total liabilities¥1.9bnat 2025-11-30StandaloneLiabilities
Total liabilities¥2.1bnat 2024-11-30StandaloneLiabilities
Net assets / equity¥925mat 2025-11-30StandaloneNet assets
Net assets / equity¥1.2bnat 2024-11-30StandaloneNet assets
Net assets / equity¥1.3bnat 2023-11-30vStandaloneNet assets
Net assets / equity¥1.1bnat 2022-11-30vStandaloneNet assets (5-year summary)
Net assets / equity¥760mat 2021-11-30dStandaloneNet assets (5-year summary)
Cash and deposits¥1.4bnat 2025-11-30StandaloneCash and deposits
Cash and deposits¥1.9bnat 2024-11-30StandaloneCash and deposits
Cash & equivalents¥2.2bnat 2022-11-30vStandaloneCash and cash equivalents (5-year summary)
Cash & equivalents¥1.9bnat 2021-11-30dStandaloneCash and cash equivalents (5-year summary)
Operating cash flow¥296m2021-12-01 → 2022-11-30vStandaloneNet cash provided by used in operating activities (5-year summary)
Operating cash flow−¥219m2020-12-01 → 2021-11-30dStandaloneNet cash provided by used in operating activities (5-year summary)
Investing cash flow−¥214m2021-12-01 → 2022-11-30vStandaloneNet cash provided by used in investing activities (5-year summary)
Investing cash flow¥1m2020-12-01 → 2021-11-30dStandaloneNet cash provided by used in investing activities (5-year summary)
Financing cash flow¥144m2021-12-01 → 2022-11-30vStandaloneNet cash provided by used in financing activities (5-year summary)
Financing cash flow¥856m2020-12-01 → 2021-11-30dStandaloneNet cash provided by used in financing activities (5-year summary)
EPS (basic)¥-109.472024-12-01 → 2025-11-30StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-49.62023-12-01 → 2024-11-30StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥85.862022-12-01 → 2023-11-30vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥60.92021-12-01 → 2022-11-30vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-183.022020-12-01 → 2021-11-30dStandaloneBasic earnings loss per share (5-year summary)
EPS (diluted)¥85.32022-12-01 → 2023-11-30vStandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥60.412021-12-01 → 2022-11-30vStandaloneDiluted earnings per share (5-year summary)
Net assets per share¥311.71at 2025-11-30StandaloneNet assets per share (5-year summary)
Net assets per share¥421.18at 2024-11-30StandaloneNet assets per share (5-year summary)
Net assets per share¥470.18at 2023-11-30vStandaloneNet assets per share (5-year summary)
Net assets per share¥379.86at 2022-11-30vStandaloneNet assets per share (5-year summary)
Net assets per share¥288.84at 2021-11-30dStandaloneNet assets per share (5-year summary)
Equity ratio30.3%at 2025-11-30StandaloneEquity to asset ratio (5-year summary)
Equity ratio34.9%at 2024-11-30StandaloneEquity to asset ratio (5-year summary)
Equity ratio41.2%at 2023-11-30vStandaloneEquity to asset ratio (5-year summary)
Equity ratio39.3%at 2022-11-30vStandaloneEquity to asset ratio (5-year summary)
Equity ratio34.6%at 2021-11-30dStandaloneEquity to asset ratio (5-year summary)
ROE-29.9%2024-12-01 → 2025-11-30StandaloneRate of return on equity (5-year summary)
ROE-11.8%2023-12-01 → 2024-11-30StandaloneRate of return on equity (5-year summary)
ROE20.2%2022-12-01 → 2023-11-30vStandaloneRate of return on equity (5-year summary)
ROE18.0%2021-12-01 → 2022-11-30vStandaloneRate of return on equity (5-year summary)
ROE-55.1%2020-12-01 → 2021-11-30dStandaloneRate of return on equity (5-year summary)
Shares issued2,795,041at 2025-11-30StandaloneTotal number of issued shares (5-year summary)
Shares issued2,795,041at 2024-11-30StandaloneTotal number of issued shares (5-year summary)
Shares issued2,790,691at 2023-11-30vStandaloneTotal number of issued shares (5-year summary)
Shares issued2,742,691at 2022-11-30vStandaloneTotal number of issued shares (5-year summary)
Shares issued2,632,691at 2021-11-30dStandaloneTotal number of issued shares (5-year summary)
Employees137at 2025-11-30StandaloneNumber of employees
Employees141at 2024-11-30StandaloneNumber of employees
Employees126at 2023-11-30vStandaloneNumber of employees
Employees98at 2022-11-30vStandaloneNumber of employees
Employees106at 2021-11-30dStandaloneNumber 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.

Segments · 37
SegmentItemPeriodValue
Reconciling Itemsreconcilingrevenue2024-12-01 → 2025-11-30−¥17m
Reconciling Itemsreconcilingrevenue intersegment2024-12-01 → 2025-11-30−¥17m
Reconciling Itemsreconcilingsegment assetsat 2025-11-30−¥700m
Reconciling Itemsreconcilingsegment profit2024-12-01 → 2025-11-30¥150,000
Business Revitalizationreportable segmentemployeesat 2025-11-3020 pure
Business Revitalizationreportable segmentrevenue2024-12-01 → 2025-11-30¥1.1bn
Business Revitalizationreportable segmentrevenue external2024-12-01 → 2025-11-30¥1.1bn
Business Revitalizationreportable segmentsegment assetsat 2025-11-30¥1.5bn
Business Revitalizationreportable segmentsegment profit2024-12-01 → 2025-11-30−¥110m
Human Resourcesreportable segmentemployeesat 2025-11-30149 pure
Human Resourcesreportable segmentrevenue2024-12-01 → 2025-11-30¥1.8bn
Human Resourcesreportable segmentrevenue external2024-12-01 → 2025-11-30¥1.7bn
Human Resourcesreportable segmentrevenue intersegment2024-12-01 → 2025-11-30¥17m
Human Resourcesreportable segmentsegment assetsat 2025-11-30¥2.9bn
Human Resourcesreportable segmentsegment profit2024-12-01 → 2025-11-30−¥264m
Total Of Reportable Segments And Otherssegment totalrevenue2024-12-01 → 2025-11-30¥2.9bn
Total Of Reportable Segments And Otherssegment totalrevenue external2024-12-01 → 2025-11-30¥2.9bn
Total Of Reportable Segments And Otherssegment totalrevenue intersegment2024-12-01 → 2025-11-30¥17m
Total Of Reportable Segments And Otherssegment totalsegment assetsat 2025-11-30¥4.3bn
Total Of Reportable Segments And Otherssegment totalsegment profit2024-12-01 → 2025-11-30−¥374m
Reconciling Itemsreconcilingrevenue2023-12-01 → 2024-11-30−¥24m
Reconciling Itemsreconcilingrevenue intersegment2023-12-01 → 2024-11-30−¥24m
Reconciling Itemsreconcilingsegment assetsat 2024-11-30−¥541m
Business Revitalizationreportable segmentrevenue2023-12-01 → 2024-11-30¥1.2bn
Business Revitalizationreportable segmentrevenue external2023-12-01 → 2024-11-30¥1.2bn
Business Revitalizationreportable segmentsegment assetsat 2024-11-30¥936m
Business Revitalizationreportable segmentsegment profit2023-12-01 → 2024-11-30¥70m
Human Resourcesreportable segmentrevenue2023-12-01 → 2024-11-30¥2.1bn
Human Resourcesreportable segmentrevenue external2023-12-01 → 2024-11-30¥2.1bn
Human Resourcesreportable segmentrevenue intersegment2023-12-01 → 2024-11-30¥24m
Human Resourcesreportable segmentsegment assetsat 2024-11-30¥3.4bn
Human Resourcesreportable segmentsegment profit2023-12-01 → 2024-11-30¥24m
Total Of Reportable Segments And Otherssegment totalrevenue2023-12-01 → 2024-11-30¥3.3bn
Total Of Reportable Segments And Otherssegment totalrevenue external2023-12-01 → 2024-11-30¥3.3bn
Total Of Reportable Segments And Otherssegment totalrevenue intersegment2023-12-01 → 2024-11-30¥24m
Total Of Reportable Segments And Otherssegment totalsegment assetsat 2024-11-30¥4.3bn
Total Of Reportable Segments And Otherssegment totalsegment profit2023-12-01 → 2024-11-30¥93m

Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.

All source rows · 1,348
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)古田 賢司
Cpa2 audit firm1 consolidatedFilingDateInstant
Original text (Japanese)花輪 大資
Key audit matters consolidated (text)FilingDateInstantText · Plus
Overview kam consolidated (text)FilingDateInstantText · Plus
Short description kam consolidatedFilingDateInstant_Row1Member
Original text (Japanese)クックビズ株式会社の繰延税金資産の回収可能性
Description including reason kam consolidated (text)FilingDateInstant_Row1MemberText · Plus
Reference kam consolidatedFilingDateInstant_Row1Member
Original text (Japanese)【注記事項】(重要な計上の見積り)(クックビズ株式会社の繰延税金資産の回収可能性)
Auditors response kam consolidated (text)FilingDateInstant_Row1MemberText · Plus
Other information consolidated (text)FilingDateInstantText · Plus
Fee related 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)古田 賢司
Cpa2 audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)花輪 大資
Key audit matters non consolidated (text)FilingDateInstantText · Plus
Overview kam non consolidated (text)FilingDateInstantText · Plus
Short description kam non consolidatedFilingDateInstant_Row1Member
Original text (Japanese)繰延税金資産の回収可能性
Same as kam for consolidated fskam non consolidated (text)FilingDateInstant_Row1MemberText · Plus
Other information non consolidated (text)FilingDateInstantText · Plus
Fee related information non consolidated (text)FilingDateInstantText · Plus
Number of submissionFilingDateInstant1
Net sales (5-year summary)Prior4YearDuration-JPY
Net sales (5-year summary)Prior3YearDuration-JPY
Net sales (5-year summary)Prior2YearDuration2665054000JPY
Net sales (5-year summary)Prior1YearDuration3276685000JPY
Net sales (5-year summary)CurrentYearDuration2860676000JPY
Ordinary income loss (5-year summary)Prior4YearDuration-JPY
Ordinary income loss (5-year summary)Prior3YearDuration-JPY
Ordinary income loss (5-year summary)Prior2YearDuration287714000JPY
Ordinary income loss (5-year summary)Prior1YearDuration83177000JPY
Ordinary income loss (5-year summary)CurrentYearDuration-390984000JPY
Profit loss attributable to owners of parent (5-year summary)Prior4YearDuration-JPY
Profit loss attributable to owners of parent (5-year summary)Prior3YearDuration-JPY
Profit loss attributable to owners of parent (5-year summary)Prior2YearDuration267372000JPY
Profit loss attributable to owners of parent (5-year summary)Prior1YearDuration2778000JPY
Profit loss attributable to owners of parent (5-year summary)CurrentYearDuration-404687000JPY
Comprehensive income (5-year summary)Prior4YearDuration-JPY
Comprehensive income (5-year summary)Prior3YearDuration-JPY
Comprehensive income (5-year summary)Prior2YearDuration267372000JPY
Comprehensive income (5-year summary)Prior1YearDuration2778000JPY
Comprehensive income (5-year summary)CurrentYearDuration-404688000JPY
Net assets (5-year summary)Prior4YearInstant-JPY
Net assets (5-year summary)Prior3YearInstant1204503000JPY
Net assets (5-year summary)Prior2YearInstant1526902000JPY
Net assets (5-year summary)Prior1YearInstant1493269000JPY
Net assets (5-year summary)CurrentYearInstant1098426000JPY
Total assets (5-year summary)Prior4YearInstant-JPY
Total assets (5-year summary)Prior3YearInstant2807197000JPY

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 2024-11-30pass
balance sheet identityconsolidated 2025-11-30pass rounding
balance sheet identitynon_consolidated 2024-11-30pass rounding
balance sheet identitynon_consolidated 2025-11-30pass rounding
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2023-11-30pass
statement vs summary · net assetsconsolidated 2024-11-30pass
statement vs summary · net assetsconsolidated 2025-11-30pass
statement vs summary · net assetsnon_consolidated 2023-11-30pass
statement vs summary · net assetsnon_consolidated 2024-11-30pass
statement vs summary · net assetsnon_consolidated 2025-11-30pass
statement vs summary · net income attributable to parentconsolidated 2023-12-01/2024-11-30pass
statement vs summary · net income attributable to parentconsolidated 2024-12-01/2025-11-30pass
statement vs summary · operating cash flowconsolidated 2023-12-01/2024-11-30pass
statement vs summary · operating cash flowconsolidated 2024-12-01/2025-11-30pass
statement vs summary · revenueconsolidated 2023-12-01/2024-11-30pass
statement vs summary · revenueconsolidated 2024-12-01/2025-11-30pass
statement vs summary · revenuenon_consolidated 2023-12-01/2024-11-30pass
statement vs summary · revenuenon_consolidated 2024-12-01/2025-11-30pass
statement vs summary · total assetsconsolidated 2024-11-30pass
statement vs summary · total assetsconsolidated 2025-11-30pass
statement vs summary · total assetsnon_consolidated 2024-11-30pass
statement vs summary · total assetsnon_consolidated 2025-11-30pass