Annual report

Period2022-08-01 → 2023-07-31

Filed2023-10-25

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 147

Metric	Value	Period	Scope	Source row
Revenue	¥1.3bn	2022-08-01 → 2023-07-31	Cons.	Net sales
Revenue	¥247m	2021-08-01 → 2022-07-31	Cons.	Net sales
Revenue	¥84m	2020-08-01 → 2021-07-31^d	Cons.	Net sales (5-year summary)
Revenue	¥1.1bn	2019-08-01 → 2020-07-31^d	Cons.	Net sales (5-year summary)
Revenue	¥2.2bn	2018-08-01 → 2019-07-31^d	Cons.	Net sales (5-year summary)
Operating income	¥20m	2022-08-01 → 2023-07-31	Cons.	Operating income
Operating income	−¥187m	2021-08-01 → 2022-07-31	Cons.	Operating income
Ordinary income	¥16m	2022-08-01 → 2023-07-31	Cons.	Ordinary income
Ordinary income	−¥177m	2021-08-01 → 2022-07-31	Cons.	Ordinary income
Ordinary income	−¥133m	2020-08-01 → 2021-07-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥69m	2019-08-01 → 2020-07-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥131m	2018-08-01 → 2019-07-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥11m	2022-08-01 → 2023-07-31	Cons.	Income before income taxes
Profit before tax	−¥220m	2021-08-01 → 2022-07-31	Cons.	Income before income taxes
Net income (owners)	¥27m	2022-08-01 → 2023-07-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥218m	2021-08-01 → 2022-07-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥130m	2020-08-01 → 2021-07-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥53m	2019-08-01 → 2020-07-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥84m	2018-08-01 → 2019-07-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥27m	2022-08-01 → 2023-07-31	Cons.	Profit loss
Net income	−¥218m	2021-08-01 → 2022-07-31	Cons.	Profit loss
Total assets	¥2.7bn	at 2023-07-31	Cons.	Assets
Total assets	¥2.3bn	at 2022-07-31	Cons.	Assets
Total assets	¥2.3bn	at 2021-07-31^d	Cons.	Total assets (5-year summary)
Total assets	¥2.7bn	at 2020-07-31^d	Cons.	Total assets (5-year summary)
Total assets	¥2.9bn	at 2019-07-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥1.9bn	at 2023-07-31	Cons.	Liabilities
Total liabilities	¥1.7bn	at 2022-07-31	Cons.	Liabilities
Net assets / equity	¥716m	at 2023-07-31	Cons.	Net assets
Net assets / equity	¥531m	at 2022-07-31	Cons.	Net assets
Net assets / equity	¥562m	at 2021-07-31^d	Cons.	Net assets
Net assets / equity	¥669m	at 2020-07-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥713m	at 2019-07-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥1.2bn	at 2023-07-31	Cons.	Cash and deposits
Cash and deposits	¥1.3bn	at 2022-07-31	Cons.	Cash and deposits
Cash & equivalents	¥1.3bn	at 2023-07-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.4bn	at 2022-07-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.6bn	at 2021-07-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.0bn	at 2020-07-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥1.8bn	at 2019-07-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥119m	2022-08-01 → 2023-07-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥145m	2021-08-01 → 2022-07-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥136m	2020-08-01 → 2021-07-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥269m	2019-08-01 → 2020-07-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥172m	2018-08-01 → 2019-07-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥84m	2022-08-01 → 2023-07-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥54m	2021-08-01 → 2022-07-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥64m	2020-08-01 → 2021-07-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥27m	2019-08-01 → 2020-07-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥208m	2018-08-01 → 2019-07-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	−¥160m	2022-08-01 → 2023-07-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥9m	2021-08-01 → 2022-07-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥195m	2020-08-01 → 2021-07-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥503m	2019-08-01 → 2020-07-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥241m	2018-08-01 → 2019-07-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥20	2022-08-01 → 2023-07-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-164.7	2021-08-01 → 2022-07-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-104.86	2020-08-01 → 2021-07-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-42.39	2019-08-01 → 2020-07-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥68.62	2018-08-01 → 2019-07-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥19.01	2022-08-01 → 2023-07-31	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥66.75	2018-08-01 → 2019-07-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥510.52	at 2023-07-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥397.11	at 2022-07-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥449.36	at 2021-07-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥538.7	at 2020-07-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥579.86	at 2019-07-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	26.7%	at 2023-07-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	23.5%	at 2022-07-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	24.3%	at 2021-07-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	24.3%	at 2020-07-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	25.0%	at 2019-07-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	4.3%	2022-08-01 → 2023-07-31	Cons.	Rate of return on equity (5-year summary)
ROE	-40.1%	2021-08-01 → 2022-07-31	Cons.	Rate of return on equity (5-year summary)
ROE	-21.2%	2020-08-01 → 2021-07-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	-7.6%	2019-08-01 → 2020-07-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	12.3%	2018-08-01 → 2019-07-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	21	at 2023-07-31	Cons.	Number of employees
Employees	22	at 2022-07-31	Cons.	Number of employees
Employees	24	at 2021-07-31^d	Cons.	Number of employees
Employees	26	at 2020-07-31^d	Cons.	Number of employees
Employees	25	at 2019-07-31^d	Cons.	Number of employees
Revenue	¥1.3bn	2022-08-01 → 2023-07-31	Standalone	Net sales
Revenue	¥240m	2021-08-01 → 2022-07-31	Standalone	Net sales
Revenue	¥79m	2020-08-01 → 2021-07-31^d	Standalone	Net sales (5-year summary)
Revenue	¥1.1bn	2019-08-01 → 2020-07-31^d	Standalone	Net sales (5-year summary)
Revenue	¥2.2bn	2018-08-01 → 2019-07-31^d	Standalone	Net sales (5-year summary)
Operating income	¥22m	2022-08-01 → 2023-07-31	Standalone	Operating income
Operating income	−¥182m	2021-08-01 → 2022-07-31	Standalone	Operating income
Ordinary income	¥19m	2022-08-01 → 2023-07-31	Standalone	Ordinary income
Ordinary income	−¥173m	2021-08-01 → 2022-07-31	Standalone	Ordinary income
Ordinary income	−¥132m	2020-08-01 → 2021-07-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥72m	2019-08-01 → 2020-07-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥135m	2018-08-01 → 2019-07-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥14m	2022-08-01 → 2023-07-31	Standalone	Income before income taxes
Profit before tax	−¥216m	2021-08-01 → 2022-07-31	Standalone	Income before income taxes
Net income	¥30m	2022-08-01 → 2023-07-31	Standalone	Profit loss
Net income	−¥213m	2021-08-01 → 2022-07-31	Standalone	Profit loss
Net income	−¥128m	2020-08-01 → 2021-07-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥53m	2019-08-01 → 2020-07-31^d	Standalone	Net income loss (5-year summary)
Net income	¥88m	2018-08-01 → 2019-07-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥2.5bn	at 2023-07-31	Standalone	Assets
Total assets	¥2.1bn	at 2022-07-31	Standalone	Assets
Total assets	¥2.1bn	at 2021-07-31^d	Standalone	Total assets (5-year summary)
Total assets	¥2.6bn	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	¥1.8bn	at 2023-07-31	Standalone	Liabilities
Total liabilities	¥1.6bn	at 2022-07-31	Standalone	Liabilities
Net assets / equity	¥729m	at 2023-07-31	Standalone	Net assets
Net assets / equity	¥540m	at 2022-07-31	Standalone	Net assets
Net assets / equity	¥566m	at 2021-07-31^d	Standalone	Net assets
Net assets / equity	¥671m	at 2020-07-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥716m	at 2019-07-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥1.2bn	at 2023-07-31	Standalone	Cash and deposits
Cash and deposits	¥1.3bn	at 2022-07-31	Standalone	Cash and deposits
EPS (basic)	¥22.69	2022-08-01 → 2023-07-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-160.65	2021-08-01 → 2022-07-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-103.18	2020-08-01 → 2021-07-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-42.61	2019-08-01 → 2020-07-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥72.1	2018-08-01 → 2019-07-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥21.34	2022-08-01 → 2023-07-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥70.13	2018-08-01 → 2019-07-31^d	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥519.88	at 2023-07-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥404.42	at 2022-07-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥448.15	at 2021-07-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥540.77	at 2020-07-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥582.18	at 2019-07-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	28.8%	at 2023-07-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	25.7%	at 2022-07-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	26.4%	at 2021-07-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	25.6%	at 2020-07-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	26.3%	at 2019-07-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	4.8%	2022-08-01 → 2023-07-31	Standalone	Rate of return on equity (5-year summary)
ROE	-38.6%	2021-08-01 → 2022-07-31	Standalone	Rate of return on equity (5-year summary)
ROE	-20.7%	2020-08-01 → 2021-07-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	-7.6%	2019-08-01 → 2020-07-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	12.9%	2018-08-01 → 2019-07-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	1,407,560	at 2023-07-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	1,346,160	at 2022-07-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	1,263,360	at 2021-07-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	1,254,960	at 2020-07-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	1,243,800	at 2019-07-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	21	at 2023-07-31	Standalone	Number of employees
Employees	22	at 2022-07-31	Standalone	Number of employees
Employees	24	at 2021-07-31^d	Standalone	Number of employees
Employees	26	at 2020-07-31^d	Standalone	Number of employees
Employees	25	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 · 1,149

Item	Context	Value	Unit
Increase decrease in accounts payable other ope cf	CurrentYearDuration	9001000	JPY
Increase decrease in accrued expenses ope cf	Prior1YearDuration	118000	JPY
Increase decrease in accrued expenses ope cf	CurrentYearDuration	1000000	JPY
Other net ope cf	Prior1YearDuration	-13893000	JPY
Other net ope cf	CurrentYearDuration	777000	JPY
Subtotal ope cf	Prior1YearDuration	-150091000	JPY
Subtotal ope cf	CurrentYearDuration	123751000	JPY
Interest and dividends income received ope cf inv cf	Prior1YearDuration	2054000	JPY
Interest and dividends income received ope cf inv cf	CurrentYearDuration	2487000	JPY
Interest expenses paid ope cf fin cf	Prior1YearDuration	-7610000	JPY
Interest expenses paid ope cf fin cf	CurrentYearDuration	-6631000	JPY
Proceeds from subsidy income2 ope cf	Prior1YearDuration	11494000	JPY
Proceeds from subsidy income2 ope cf	CurrentYearDuration	36000	JPY
Income taxes paid refund ope cf	Prior1YearDuration	-381000	JPY
Income taxes paid refund ope cf	CurrentYearDuration	-225000	JPY
Net cash provided by used in operating activities	Prior1YearDuration	-144534000	JPY
Net cash provided by used in operating activities	CurrentYearDuration	119417000	JPY
Purchase of noncurrent assets inv cf	Prior1YearDuration	-29569000	JPY
Purchase of noncurrent assets inv cf	CurrentYearDuration	-32656000	JPY
Proceeds from redemption of investment securities inv cf	Prior1YearDuration	24078000	JPY
Proceeds from redemption of investment securities inv cf	CurrentYearDuration	－	JPY
Purchase of investment securities inv cf	Prior1YearDuration	-40000000	JPY
Purchase of investment securities inv cf	CurrentYearDuration	-51634000	JPY
Proceeds from sales of investment securities inv cf	Prior1YearDuration	5329000	JPY
Proceeds from sales of investment securities inv cf	CurrentYearDuration	－	JPY
Payments for transfer of business2 inv cf	Prior1YearDuration	-13636000	JPY
Payments for transfer of business2 inv cf	CurrentYearDuration	－	JPY
Net cash provided by used in investment activities	Prior1YearDuration	-53797000	JPY
Net cash provided by used in investment activities	CurrentYearDuration	-84291000	JPY
Proceeds from long term loans payable fin cf	Prior1YearDuration	100000000	JPY
Proceeds from long term loans payable fin cf	CurrentYearDuration	－	JPY
Repayment of long term loans payable fin cf	Prior1YearDuration	-278580000	JPY
Repayment of long term loans payable fin cf	CurrentYearDuration	-318294000	JPY
Purchase of treasury stock fin cf	Prior1YearDuration	－	JPY
Purchase of treasury stock fin cf	CurrentYearDuration	-135000	JPY
Proceeds from issuance of common stock fin cf	Prior1YearDuration	－	JPY
Proceeds from issuance of common stock fin cf	CurrentYearDuration	149350000	JPY
Proceeds from issuance of stock resulting from exercise of subscription rights to shares fin cf	Prior1YearDuration	187290000	JPY
Proceeds from issuance of stock resulting from exercise of subscription rights to shares fin cf	CurrentYearDuration	7443000	JPY
Proceeds from issuance of subscription rights to shares fin cf	Prior1YearDuration	1298000	JPY
Proceeds from issuance of subscription rights to shares fin cf	CurrentYearDuration	2953000	JPY
Payments for issuance of subscription rights to shares fin cf	Prior1YearDuration	-1200000	JPY
Payments for issuance of subscription rights to shares fin cf	CurrentYearDuration	-1150000	JPY
Net cash provided by used in financing activities	Prior1YearDuration	8808000	JPY
Net cash provided by used in financing activities	CurrentYearDuration	-159832000	JPY
Effect of exchange rate change on cash and cash equivalents	Prior1YearDuration	8320000	JPY
Effect of exchange rate change on cash and cash equivalents	CurrentYearDuration	777000	JPY
Net increase decrease in cash and cash equivalents	Prior1YearDuration	-181202000	JPY
Net increase decrease in cash and cash equivalents	CurrentYearDuration	-123929000	JPY
Cash and cash equivalents	Prior2YearInstant	1571651000	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 rounding
balance sheet identity	non_consolidated 2022-07-31	pass rounding
balance sheet identity	non_consolidated 2023-07-31	pass rounding
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