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
Total number of shares held treasury shares etcCurrentYearInstant1002900
Shareholding ratio treasury shares etcCurrentYearInstant0.1000
Total amount of dividends dividends of surplusFilingDateInstant_Row1Member144362000JPY
Dividend per share dividends of surplusFilingDateInstant_Row1Member16.00
Number of male directors and other officersFilingDateInstant6
Number of female directors and other officersFilingDateInstant1
Ratio of female directors and other officersFilingDateInstant0.143
Number of shares held ordinary shares information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E34954-000KuwanoTakashiMember4340000
Number of shares held ordinary shares information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E34954-000KuritaChiyoMember110800
Number of shares held ordinary shares information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E34954-000YoshiiMasakiMember236000
Number of shares held ordinary shares information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E34954-000KodamaEijiMember80000
Number of shares held ordinary shares information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E34954-000UemuraRyojiMember160000
Number of shares held ordinary shares information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E34954-000MurakamiRyoMember-
Number of shares held ordinary shares information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E34954-000ZenriYuichiMember-
Number of shares held ordinary shares information about directors and corporate auditorsFilingDateInstant4926800
Audit fees reporting companyPrior1YearDuration13875000JPY
Non audit fees reporting companyPrior1YearDuration-JPY
Audit fees reporting companyCurrentYearDuration17000000JPY
Non audit fees reporting companyCurrentYearDuration-JPY
Audit fees consolidated subsidiariesPrior1YearDuration-JPY
Non audit fees consolidated subsidiariesPrior1YearDuration-JPY
Audit fees consolidated subsidiariesCurrentYearDuration-JPY
Non audit fees consolidated subsidiariesCurrentYearDuration-JPY
Audit fees totalPrior1YearDuration13875000JPY
Non audit fees totalPrior1YearDuration-JPY
Audit fees totalCurrentYearDuration17000000JPY
Non audit fees totalCurrentYearDuration-JPY
Total amount of remuneration etc remuneration etc by category of directors and other officersCurrentYearDuration_DirectorsExcludingOutsideDirectorsMember55500000JPY
Fixed remuneration remuneration by category of directors and other officersCurrentYearDuration_DirectorsExcludingOutsideDirectorsMember55500000JPY
Share option remuneration etc by category of directors and other officersCurrentYearDuration_DirectorsExcludingOutsideDirectorsMember-JPY
Number of directors and other officers remuneration etc by category of directors and other officersCurrentYearDuration_DirectorsExcludingOutsideDirectorsMember3
Total amount of remuneration etc remuneration etc by category of directors and other officersCurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember0JPY
Fixed remuneration remuneration by category of directors and other officersCurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember-JPY
Share option remuneration etc by category of directors and other officersCurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember-JPY
Number of directors and other officers remuneration etc by category of directors and other officersCurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember0
Total amount of remuneration etc remuneration etc by category of directors and other officersCurrentYearDuration_OutsideDirectorsAndOtherOfficersMember14100000JPY
Fixed remuneration remuneration by category of directors and other officersCurrentYearDuration_OutsideDirectorsAndOtherOfficersMember14100000JPY
Share option remuneration etc by category of directors and other officersCurrentYearDuration_OutsideDirectorsAndOtherOfficersMember-JPY
Number of directors and other officers remuneration etc by category of directors and other officersCurrentYearDuration_OutsideDirectorsAndOtherOfficersMember6
Number of issues shares not listed investment shares held for purposes other than pure investment reporting companyCurrentYearInstant12
Carrying amount shares not listed investment shares held for purposes other than pure investment reporting companyCurrentYearInstant338911000JPY
Number of issues shares other than those not listed investment shares held for purposes other than pure investment reporting companyCurrentYearInstant-
Carrying amount shares other than those not listed investment shares held for purposes other than pure investment reporting companyCurrentYearInstant-JPY
Number of issues whose number of shares increased shares not listed investment shares held for purposes other than pure investment reporting companyCurrentYearDuration1
Total acquisition cost for increased shares shares not listed investment shares held for purposes other than pure investment reporting companyCurrentYearDuration40000000JPY
Number of issues whose number of shares increased shares other than those not listed investment shares held for purposes other than pure investment reporting companyCurrentYearDuration-
Total acquisition cost for increased shares shares other than those not listed investment shares held for purposes other than pure investment reporting companyCurrentYearDuration-JPY
Number of issues whose number of shares decreased shares not listed investment shares held for purposes other than pure investment reporting companyCurrentYearDuration3
Total sale amount for decreased shares shares not listed investment shares held for purposes other than pure investment reporting companyCurrentYearDuration18663000JPY
Number of issues whose number of shares decreased shares other than those not listed investment shares held for purposes other than pure investment reporting companyCurrentYearDuration-

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