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
Cash and cash equivalents (5-year summary)Prior2YearInstant2271972000JPY
Cash and cash equivalents (5-year summary)Prior1YearInstant1958512000JPY
Cash and cash equivalents (5-year summary)CurrentYearInstant1763206000JPY
Number of employeesPrior4YearInstant89
Number of employeesPrior3YearInstant476
Number of employeesPrior2YearInstant445
Number of employeesPrior1YearInstant537
Number of employeesCurrentYearInstant413
Average number of temporary workersPrior4YearInstant11
Average number of temporary workersPrior3YearInstant12
Average number of temporary workersPrior2YearInstant13
Average number of temporary workersPrior1YearInstant144
Average number of temporary workersCurrentYearInstant70
Net sales (5-year summary)Prior4YearDuration_NonConsolidatedMember2758210000JPY
Net sales (5-year summary)Prior3YearDuration_NonConsolidatedMember2688910000JPY
Net sales (5-year summary)Prior2YearDuration_NonConsolidatedMember3061553000JPY
Net sales (5-year summary)Prior1YearDuration_NonConsolidatedMember4383146000JPY
Net sales (5-year summary)CurrentYearDuration_NonConsolidatedMember5378499000JPY
Ordinary income loss (5-year summary)Prior4YearDuration_NonConsolidatedMember204945000JPY
Ordinary income loss (5-year summary)Prior3YearDuration_NonConsolidatedMember236415000JPY
Ordinary income loss (5-year summary)Prior2YearDuration_NonConsolidatedMember385610000JPY
Ordinary income loss (5-year summary)Prior1YearDuration_NonConsolidatedMember342237000JPY
Ordinary income loss (5-year summary)CurrentYearDuration_NonConsolidatedMember569832000JPY
Net income loss (5-year summary)Prior4YearDuration_NonConsolidatedMember128351000JPY
Net income loss (5-year summary)Prior3YearDuration_NonConsolidatedMember-120811000JPY
Net income loss (5-year summary)Prior2YearDuration_NonConsolidatedMember206266000JPY
Net income loss (5-year summary)Prior1YearDuration_NonConsolidatedMember535043000JPY
Net income loss (5-year summary)CurrentYearDuration_NonConsolidatedMember508641000JPY
Capital stock (5-year summary)Prior4YearInstant_NonConsolidatedMember471852000JPY
Capital stock (5-year summary)Prior3YearInstant_NonConsolidatedMember100000000JPY
Capital stock (5-year summary)Prior2YearInstant_NonConsolidatedMember67749000JPY
Capital stock (5-year summary)Prior1YearInstant_NonConsolidatedMember75592000JPY
Capital stock (5-year summary)CurrentYearInstant_NonConsolidatedMember78633000JPY
Total number of issued shares (5-year summary)Prior4YearInstant_NonConsolidatedMember2319900
Total number of issued shares (5-year summary)Prior3YearInstant_NonConsolidatedMember4749700
Total number of issued shares (5-year summary)Prior2YearInstant_NonConsolidatedMember9974000
Total number of issued shares (5-year summary)Prior1YearInstant_NonConsolidatedMember10011600
Total number of issued shares (5-year summary)CurrentYearInstant_NonConsolidatedMember10025600
Net assets (5-year summary)Prior4YearInstant_NonConsolidatedMember2276610000JPY
Net assets (5-year summary)Prior3YearInstant_NonConsolidatedMember1989295000JPY
Net assets (5-year summary)Prior2YearInstant_NonConsolidatedMember2310299000JPY
Net assets (5-year summary)Prior1YearInstant_NonConsolidatedMember2782079000JPY
Net assets (5-year summary)CurrentYearInstant_NonConsolidatedMember2744223000JPY
Total assets (5-year summary)Prior4YearInstant_NonConsolidatedMember3050969000JPY
Total assets (5-year summary)Prior3YearInstant_NonConsolidatedMember3977749000JPY
Total assets (5-year summary)Prior2YearInstant_NonConsolidatedMember4430150000JPY
Total assets (5-year summary)Prior1YearInstant_NonConsolidatedMember4300008000JPY
Total assets (5-year summary)CurrentYearInstant_NonConsolidatedMember4206609000JPY
Net assets per share (5-year summary)Prior4YearInstant_NonConsolidatedMember245.32
Net assets per share (5-year summary)Prior3YearInstant_NonConsolidatedMember219.32

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