Annual report

Period2024-10-01 → 2025-09-30
Filed2025-12-25
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 156
MetricValuePeriodScopeSource row
Revenue¥6.1bn2024-10-01 → 2025-09-30Cons.Net sales
Revenue¥6.2bn2023-10-01 → 2024-09-30Cons.Net sales
Revenue¥5.6bn2022-10-01 → 2023-09-30vCons.Net sales (5-year summary)
Revenue¥3.8bn2021-10-01 → 2022-09-30vCons.Net sales (5-year summary)
Revenue¥3.1bn2020-10-01 → 2021-09-30dCons.Net sales (5-year summary)
Operating income¥559m2024-10-01 → 2025-09-30Cons.Operating income
Operating income¥480m2023-10-01 → 2024-09-30Cons.Operating income
Ordinary income¥497m2024-10-01 → 2025-09-30Cons.Ordinary income
Ordinary income¥453m2023-10-01 → 2024-09-30Cons.Ordinary income
Ordinary income¥408m2022-10-01 → 2023-09-30vCons.Ordinary income loss (5-year summary)
Ordinary income¥74m2021-10-01 → 2022-09-30vCons.Ordinary income loss (5-year summary)
Ordinary income¥137m2020-10-01 → 2021-09-30dCons.Ordinary income loss (5-year summary)
Profit before tax¥525m2024-10-01 → 2025-09-30Cons.Income before income taxes
Profit before tax¥593m2023-10-01 → 2024-09-30Cons.Income before income taxes
Net income (owners)¥432m2024-10-01 → 2025-09-30Cons.Profit loss attributable to owners of parent
Net income (owners)¥585m2023-10-01 → 2024-09-30Cons.Profit loss attributable to owners of parent
Net income (owners)¥319m2022-10-01 → 2023-09-30vCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)−¥98m2021-10-01 → 2022-09-30vCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥52m2020-10-01 → 2021-09-30dCons.Profit loss attributable to owners of parent (5-year summary)
Net income¥432m2024-10-01 → 2025-09-30Cons.Profit loss
Net income¥585m2023-10-01 → 2024-09-30Cons.Profit loss
Total assets¥4.5bnat 2025-09-30Cons.Assets
Total assets¥4.5bnat 2024-09-30Cons.Assets
Total assets¥4.7bnat 2023-09-30vCons.Total assets (5-year summary)
Total assets¥4.4bnat 2022-09-30vCons.Total assets (5-year summary)
Total assets¥3.0bnat 2021-09-30dCons.Total assets (5-year summary)
Total liabilities¥1.7bnat 2025-09-30Cons.Liabilities
Total liabilities¥1.6bnat 2024-09-30Cons.Liabilities
Net assets / equity¥2.8bnat 2025-09-30Cons.Net assets
Net assets / equity¥2.9bnat 2024-09-30Cons.Net assets
Net assets / equity¥2.4bnat 2023-09-30vCons.Net assets
Net assets / equity¥1.9bnat 2022-09-30vCons.Net assets (5-year summary)
Net assets / equity¥2.2bnat 2021-09-30dCons.Net assets (5-year summary)
Cash and deposits¥1.8bnat 2025-09-30Cons.Cash and deposits
Cash and deposits¥2.0bnat 2024-09-30Cons.Cash and deposits
Cash & equivalents¥1.8bnat 2025-09-30Cons.Cash and cash equivalents
Cash & equivalents¥2.0bnat 2024-09-30Cons.Cash and cash equivalents
Cash & equivalents¥2.3bnat 2023-09-30vCons.Cash and cash equivalents
Cash & equivalents¥1.8bnat 2022-09-30vCons.Cash and cash equivalents (5-year summary)
Cash & equivalents¥1.9bnat 2021-09-30dCons.Cash and cash equivalents (5-year summary)
Operating cash flow¥703m2024-10-01 → 2025-09-30Cons.Net cash provided by used in operating activities
Operating cash flow¥473m2023-10-01 → 2024-09-30Cons.Net cash provided by used in operating activities
Operating cash flow¥773m2022-10-01 → 2023-09-30vCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥213m2021-10-01 → 2022-09-30vCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow−¥158m2020-10-01 → 2021-09-30dCons.Net cash provided by used in operating activities (5-year summary)
Investing cash flow−¥51m2024-10-01 → 2025-09-30Cons.Net cash provided by used in investment activities
Investing cash flow−¥115m2023-10-01 → 2024-09-30Cons.Net cash provided by used in investment activities
Investing cash flow−¥273m2022-10-01 → 2023-09-30vCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥1.3bn2021-10-01 → 2022-09-30vCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥305m2020-10-01 → 2021-09-30dCons.Net cash provided by used in investing activities (5-year summary)
Financing cash flow−¥848m2024-10-01 → 2025-09-30Cons.Net cash provided by used in financing activities
Financing cash flow−¥671m2023-10-01 → 2024-09-30Cons.Net cash provided by used in financing activities
Financing cash flow−¥75m2022-10-01 → 2023-09-30vCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow¥1.0bn2021-10-01 → 2022-09-30vCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥199m2020-10-01 → 2021-09-30dCons.Net cash provided by used in financing activities (5-year summary)
EPS (basic)¥47.082024-10-01 → 2025-09-30Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥61.222023-10-01 → 2024-09-30Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥34.752022-10-01 → 2023-09-30vCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥-10.582021-10-01 → 2022-09-30vCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥5.742020-10-01 → 2021-09-30dCons.Basic earnings loss per share (5-year summary)
EPS (diluted)¥44.912024-10-01 → 2025-09-30Cons.Diluted earnings per share (5-year summary)
EPS (diluted)¥57.692023-10-01 → 2024-09-30Cons.Diluted earnings per share (5-year summary)
EPS (diluted)¥33.022022-10-01 → 2023-09-30vCons.Diluted earnings per share (5-year summary)
EPS (diluted)¥5.392020-10-01 → 2021-09-30dCons.Diluted earnings per share (5-year summary)
Net assets per share¥305.66at 2025-09-30Cons.Net assets per share (5-year summary)
Net assets per share¥299.81at 2024-09-30Cons.Net assets per share (5-year summary)
Net assets per share¥246.78at 2023-09-30vCons.Net assets per share (5-year summary)
Net assets per share¥211.81at 2022-09-30vCons.Net assets per share (5-year summary)
Net assets per share¥235.57at 2021-09-30dCons.Net assets per share (5-year summary)
Equity ratio61.9%at 2025-09-30Cons.Equity to asset ratio (5-year summary)
Equity ratio63.6%at 2024-09-30Cons.Equity to asset ratio (5-year summary)
Equity ratio49.6%at 2023-09-30vCons.Equity to asset ratio (5-year summary)
Equity ratio43.6%at 2022-09-30vCons.Equity to asset ratio (5-year summary)
Equity ratio72.4%at 2021-09-30dCons.Equity to asset ratio (5-year summary)
ROE15.4%2024-10-01 → 2025-09-30Cons.Rate of return on equity (5-year summary)
ROE22.4%2023-10-01 → 2024-09-30Cons.Rate of return on equity (5-year summary)
ROE14.9%2022-10-01 → 2023-09-30vCons.Rate of return on equity (5-year summary)
ROE-4.8%2021-10-01 → 2022-09-30vCons.Rate of return on equity (5-year summary)
ROE2.4%2020-10-01 → 2021-09-30dCons.Rate of return on equity (5-year summary)
Employees413at 2025-09-30Cons.Number of employees
Employees537at 2024-09-30Cons.Number of employees
Employees445at 2023-09-30vCons.Number of employees
Employees476at 2022-09-30vCons.Number of employees
Employees89at 2021-09-30dCons.Number of employees
Revenue¥5.4bn2024-10-01 → 2025-09-30StandaloneNet sales
Revenue¥4.4bn2023-10-01 → 2024-09-30StandaloneNet sales
Revenue¥3.1bn2022-10-01 → 2023-09-30vStandaloneNet sales (5-year summary)
Revenue¥2.7bn2021-10-01 → 2022-09-30vStandaloneNet sales (5-year summary)
Revenue¥2.8bn2020-10-01 → 2021-09-30dStandaloneNet sales (5-year summary)
Operating income¥317m2024-10-01 → 2025-09-30StandaloneOperating income
Operating income¥369m2023-10-01 → 2024-09-30StandaloneOperating income
Ordinary income¥570m2024-10-01 → 2025-09-30StandaloneOrdinary income
Ordinary income¥342m2023-10-01 → 2024-09-30StandaloneOrdinary income
Ordinary income¥386m2022-10-01 → 2023-09-30vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥236m2021-10-01 → 2022-09-30vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥205m2020-10-01 → 2021-09-30dStandaloneOrdinary income loss (5-year summary)
Profit before tax¥553m2024-10-01 → 2025-09-30StandaloneIncome before income taxes
Profit before tax¥564m2023-10-01 → 2024-09-30StandaloneIncome before income taxes
Net income¥509m2024-10-01 → 2025-09-30StandaloneProfit loss
Net income¥535m2023-10-01 → 2024-09-30StandaloneProfit loss
Net income¥206m2022-10-01 → 2023-09-30vStandaloneNet income loss (5-year summary)
Net income−¥121m2021-10-01 → 2022-09-30vStandaloneNet income loss (5-year summary)
Net income¥128m2020-10-01 → 2021-09-30dStandaloneNet income loss (5-year summary)
Total assets¥4.2bnat 2025-09-30StandaloneAssets
Total assets¥4.3bnat 2024-09-30StandaloneAssets
Total assets¥4.4bnat 2023-09-30vStandaloneTotal assets (5-year summary)
Total assets¥4.0bnat 2022-09-30vStandaloneTotal assets (5-year summary)
Total assets¥3.1bnat 2021-09-30dStandaloneTotal assets (5-year summary)
Total liabilities¥1.5bnat 2025-09-30StandaloneLiabilities
Total liabilities¥1.5bnat 2024-09-30StandaloneLiabilities
Net assets / equity¥2.7bnat 2025-09-30StandaloneNet assets
Net assets / equity¥2.8bnat 2024-09-30StandaloneNet assets
Net assets / equity¥2.3bnat 2023-09-30vStandaloneNet assets
Net assets / equity¥2.0bnat 2022-09-30vStandaloneNet assets (5-year summary)
Net assets / equity¥2.3bnat 2021-09-30dStandaloneNet assets (5-year summary)
Cash and deposits¥1.5bnat 2025-09-30StandaloneCash and deposits
Cash and deposits¥1.9bnat 2024-09-30StandaloneCash and deposits
EPS (basic)¥55.382024-10-01 → 2025-09-30StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥55.972023-10-01 → 2024-09-30StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥22.462022-10-01 → 2023-09-30vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-12.992021-10-01 → 2022-09-30vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥14.142020-10-01 → 2021-09-30dStandaloneBasic earnings loss per share (5-year summary)
EPS (diluted)¥52.842024-10-01 → 2025-09-30StandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥52.752023-10-01 → 2024-09-30StandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥21.332022-10-01 → 2023-09-30vStandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥13.282020-10-01 → 2021-09-30dStandaloneDiluted earnings per share (5-year summary)
Dividend per share¥162024-10-01 → 2025-09-30StandaloneDividend paid per share (5-year summary)
Dividend per share¥15.922023-10-01 → 2024-09-30StandaloneDividend paid per share (5-year summary)
Dividend per share¥8.342022-10-01 → 2023-09-30vStandaloneDividend paid per share (5-year summary)
Dividend per share¥2.722021-10-01 → 2022-09-30vStandaloneDividend paid per share (5-year summary)
Dividend per share¥4.292020-10-01 → 2021-09-30dStandaloneDividend paid per share (5-year summary)
Net assets per share¥304.02at 2025-09-30StandaloneNet assets per share (5-year summary)
Net assets per share¥290.3at 2024-09-30StandaloneNet assets per share (5-year summary)
Net assets per share¥242.07at 2023-09-30vStandaloneNet assets per share (5-year summary)
Net assets per share¥219.32at 2022-09-30vStandaloneNet assets per share (5-year summary)
Net assets per share¥245.32at 2021-09-30dStandaloneNet assets per share (5-year summary)
Equity ratio65.2%at 2025-09-30StandaloneEquity to asset ratio (5-year summary)
Equity ratio64.7%at 2024-09-30StandaloneEquity to asset ratio (5-year summary)
Equity ratio52.1%at 2023-09-30vStandaloneEquity to asset ratio (5-year summary)
Equity ratio50.0%at 2022-09-30vStandaloneEquity to asset ratio (5-year summary)
Equity ratio74.6%at 2021-09-30dStandaloneEquity to asset ratio (5-year summary)
ROE18.4%2024-10-01 → 2025-09-30StandaloneRate of return on equity (5-year summary)
ROE21.0%2023-10-01 → 2024-09-30StandaloneRate of return on equity (5-year summary)
ROE9.6%2022-10-01 → 2023-09-30vStandaloneRate of return on equity (5-year summary)
ROE-5.7%2021-10-01 → 2022-09-30vStandaloneRate of return on equity (5-year summary)
ROE5.6%2020-10-01 → 2021-09-30dStandaloneRate of return on equity (5-year summary)
Shares issued10,025,600at 2025-09-30StandaloneTotal number of issued shares (5-year summary)
Shares issued10,011,600at 2024-09-30StandaloneTotal number of issued shares (5-year summary)
Shares issued9,974,000at 2023-09-30vStandaloneTotal number of issued shares (5-year summary)
Shares issued4,749,700at 2022-09-30vStandaloneTotal number of issued shares (5-year summary)
Shares issued2,319,900at 2021-09-30dStandaloneTotal number of issued shares (5-year summary)
Employees413at 2025-09-30StandaloneNumber of employees
Employees537at 2024-09-30StandaloneNumber of employees
Employees74at 2023-09-30vStandaloneNumber of employees
Employees50at 2022-09-30vStandaloneNumber of employees
Employees69at 2021-09-30dStandaloneNumber 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 · 3
SegmentItemPeriodValue
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsemployeesat 2025-09-300 pure
Consultingreportable segmentemployeesat 2025-09-30413 pure
—segment totalemployeesat 2025-09-30413 pure

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

All source rows · 1,347
ItemContextValueUnit
Decrease increase in notes and accounts receivable trade ope cfCurrentYearDuration-230706000JPY
Decrease increase in contract assets ope cfPrior1YearDuration-820000JPY
Decrease increase in contract assets ope cfCurrentYearDuration-1225000JPY
Decrease increase in inventories ope cfPrior1YearDuration64836000JPY
Decrease increase in inventories ope cfCurrentYearDuration582000JPY
Decrease increase in accounts receivable other ope cfPrior1YearDuration-1689000JPY
Decrease increase in accounts receivable other ope cfCurrentYearDuration-7896000JPY
Decrease increase in prepaid expenses ope cfPrior1YearDuration9616000JPY
Decrease increase in prepaid expenses ope cfCurrentYearDuration252000JPY
Increase decrease in notes and accounts payable trade ope cfPrior1YearDuration-10612000JPY
Increase decrease in notes and accounts payable trade ope cfCurrentYearDuration145201000JPY
Increase decrease in accounts payable other ope cfPrior1YearDuration79974000JPY
Increase decrease in accounts payable other ope cfCurrentYearDuration-76419000JPY
Increase decrease in accrued expenses ope cfPrior1YearDuration-2104000JPY
Increase decrease in accrued expenses ope cfCurrentYearDuration-5749000JPY
Increase decrease in accrued consumption taxes ope cfPrior1YearDuration-35768000JPY
Increase decrease in accrued consumption taxes ope cfCurrentYearDuration134282000JPY
Decrease increase in consumption taxes refund receivable ope cfPrior1YearDuration-26258000JPY
Decrease increase in consumption taxes refund receivable ope cfCurrentYearDuration27704000JPY
Increase decrease in advances received ope cfPrior1YearDuration-11882000JPY
Increase decrease in advances received ope cfCurrentYearDuration-2200000JPY
Decrease increase in advance payments ope cfPrior1YearDuration-23862000JPY
Decrease increase in advance payments ope cfCurrentYearDuration-JPY
Increase decrease in unearned revenue ope cfPrior1YearDuration-2666000JPY
Increase decrease in unearned revenue ope cfCurrentYearDuration997000JPY
Increase decrease in contract liabilities ope cfPrior1YearDuration-JPY
Increase decrease in contract liabilities ope cfCurrentYearDuration-34225000JPY
Decrease in long term unearned revenue ope cfPrior1YearDuration-11540000JPY
Decrease in long term unearned revenue ope cfCurrentYearDuration-JPY
Decrease increase in other assets ope cfPrior1YearDuration-26356000JPY
Decrease increase in other assets ope cfCurrentYearDuration9090000JPY
Increase decrease in other liabilities ope cfPrior1YearDuration43489000JPY
Increase decrease in other liabilities ope cfCurrentYearDuration1480000JPY
Subtotal ope cfPrior1YearDuration489305000JPY
Subtotal ope cfCurrentYearDuration735723000JPY
Interest and dividends income received ope cf inv cfPrior1YearDuration2791000JPY
Interest and dividends income received ope cf inv cfCurrentYearDuration5740000JPY
Interest expenses paid ope cf fin cfPrior1YearDuration-16086000JPY
Interest expenses paid ope cf fin cfCurrentYearDuration-14982000JPY
Income taxes paid ope cfPrior1YearDuration-3220000JPY
Income taxes paid ope cfCurrentYearDuration-22996000JPY
Net cash provided by used in operating activitiesPrior1YearDuration472791000JPY
Net cash provided by used in operating activitiesCurrentYearDuration703484000JPY
Proceeds from withdrawal of time deposits inv cfPrior1YearDuration500008000JPY
Proceeds from withdrawal of time deposits inv cfCurrentYearDuration-JPY
Purchase of investments in subsidiaries resulting in change in scope of consolidation inv cfPrior1YearDuration-JPY
Purchase of investments in subsidiaries resulting in change in scope of consolidation inv cfCurrentYearDuration-324900000JPY
Proceeds from sales of investments in subsidiaries resulting in change in scope of consolidation inv cfPrior1YearDuration303762000JPY
Proceeds from sales of investments in subsidiaries resulting in change in scope of consolidation inv cfCurrentYearDuration-JPY
Purchase of investment securities inv cfPrior1YearDuration-199785000JPY

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 2024-09-30pass
balance sheet identityconsolidated 2025-09-30pass
balance sheet identitynon_consolidated 2024-09-30pass
balance sheet identitynon_consolidated 2025-09-30pass rounding
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2023-09-30pass
statement vs summary · net assetsconsolidated 2024-09-30pass
statement vs summary · net assetsconsolidated 2025-09-30pass
statement vs summary · net assetsnon_consolidated 2023-09-30pass
statement vs summary · net assetsnon_consolidated 2024-09-30pass
statement vs summary · net assetsnon_consolidated 2025-09-30pass
statement vs summary · net income attributable to parentconsolidated 2023-10-01/2024-09-30pass
statement vs summary · net income attributable to parentconsolidated 2024-10-01/2025-09-30pass
statement vs summary · operating cash flowconsolidated 2023-10-01/2024-09-30pass
statement vs summary · operating cash flowconsolidated 2024-10-01/2025-09-30pass
statement vs summary · revenueconsolidated 2023-10-01/2024-09-30pass
statement vs summary · revenueconsolidated 2024-10-01/2025-09-30pass
statement vs summary · revenuenon_consolidated 2023-10-01/2024-09-30pass
statement vs summary · revenuenon_consolidated 2024-10-01/2025-09-30pass
statement vs summary · total assetsconsolidated 2024-09-30pass
statement vs summary · total assetsconsolidated 2025-09-30pass
statement vs summary · total assetsnon_consolidated 2024-09-30pass
statement vs summary · total assetsnon_consolidated 2025-09-30pass