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
Cash and cash equivalents (5-year summary)	Prior2YearInstant	1571651000	JPY
Cash and cash equivalents (5-year summary)	Prior1YearInstant	1390448000	JPY
Cash and cash equivalents (5-year summary)	CurrentYearInstant	1266519000	JPY
Number of employees	Prior4YearInstant	25
Average number of temporary workers	Prior4YearInstant	6
Number of employees	Prior3YearInstant	26
Average number of temporary workers	Prior3YearInstant	7
Number of employees	Prior2YearInstant	24
Average number of temporary workers	Prior2YearInstant	11
Number of employees	Prior1YearInstant	22
Average number of temporary workers	Prior1YearInstant	12
Number of employees	CurrentYearInstant	21
Average number of temporary workers	CurrentYearInstant	15
Net sales (5-year summary)	Prior4YearDuration_NonConsolidatedMember	2150506000	JPY
Net sales (5-year summary)	Prior3YearDuration_NonConsolidatedMember	1079851000	JPY
Net sales (5-year summary)	Prior2YearDuration_NonConsolidatedMember	78861000	JPY
Net sales (5-year summary)	Prior1YearDuration_NonConsolidatedMember	240495000	JPY
Net sales (5-year summary)	CurrentYearDuration_NonConsolidatedMember	1318392000	JPY
Ordinary income loss (5-year summary)	Prior4YearDuration_NonConsolidatedMember	134617000	JPY
Ordinary income loss (5-year summary)	Prior3YearDuration_NonConsolidatedMember	-71770000	JPY
Ordinary income loss (5-year summary)	Prior2YearDuration_NonConsolidatedMember	-131677000	JPY
Ordinary income loss (5-year summary)	Prior1YearDuration_NonConsolidatedMember	-172521000	JPY
Ordinary income loss (5-year summary)	CurrentYearDuration_NonConsolidatedMember	18809000	JPY
Net income loss (5-year summary)	Prior4YearDuration_NonConsolidatedMember	88468000	JPY
Net income loss (5-year summary)	Prior3YearDuration_NonConsolidatedMember	-52879000	JPY
Net income loss (5-year summary)	Prior2YearDuration_NonConsolidatedMember	-128148000	JPY
Net income loss (5-year summary)	Prior1YearDuration_NonConsolidatedMember	-213076000	JPY
Net income loss (5-year summary)	CurrentYearDuration_NonConsolidatedMember	30256000	JPY
Capital stock (5-year summary)	Prior4YearInstant_NonConsolidatedMember	286836000	JPY
Capital stock (5-year summary)	Prior3YearInstant_NonConsolidatedMember	292483000	JPY
Capital stock (5-year summary)	Prior2YearInstant_NonConsolidatedMember	302515000	JPY
Capital stock (5-year summary)	Prior1YearInstant_NonConsolidatedMember	396545000	JPY
Capital stock (5-year summary)	CurrentYearInstant_NonConsolidatedMember	474953000	JPY
Total number of issued shares (5-year summary)	Prior4YearInstant_NonConsolidatedMember	1243800
Total number of issued shares (5-year summary)	Prior3YearInstant_NonConsolidatedMember	1254960
Total number of issued shares (5-year summary)	Prior2YearInstant_NonConsolidatedMember	1263360
Total number of issued shares (5-year summary)	Prior1YearInstant_NonConsolidatedMember	1346160
Total number of issued shares (5-year summary)	CurrentYearInstant_NonConsolidatedMember	1407560
Net assets (5-year summary)	Prior4YearInstant_NonConsolidatedMember	716237000	JPY
Net assets (5-year summary)	Prior3YearInstant_NonConsolidatedMember	671261000	JPY
Net assets (5-year summary)	Prior2YearInstant_NonConsolidatedMember	566180000	JPY
Net assets (5-year summary)	Prior1YearInstant_NonConsolidatedMember	540483000	JPY
Net assets (5-year summary)	CurrentYearInstant_NonConsolidatedMember	729156000	JPY
Total assets (5-year summary)	Prior4YearInstant_NonConsolidatedMember	2725105000	JPY
Total assets (5-year summary)	Prior3YearInstant_NonConsolidatedMember	2626731000	JPY
Total assets (5-year summary)	Prior2YearInstant_NonConsolidatedMember	2143728000	JPY
Total assets (5-year summary)	Prior1YearInstant_NonConsolidatedMember	2099107000	JPY
Total assets (5-year summary)	CurrentYearInstant_NonConsolidatedMember	2518700000	JPY
Net assets per share (5-year summary)	Prior4YearInstant_NonConsolidatedMember	582.18
Net assets per share (5-year summary)	Prior3YearInstant_NonConsolidatedMember	540.77

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