Annual report

Period2021-08-01 → 2022-07-31

Filed2022-10-27

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 152

Metric	Value	Period	Scope	Source row
Revenue	¥3.1bn	2021-08-01 → 2022-07-31	Cons.	Net sales
Revenue	¥2.8bn	2020-08-01 → 2021-07-31	Cons.	Net sales
Revenue	¥2.3bn	2019-08-01 → 2020-07-31^d	Cons.	Net sales (5-year summary)
Revenue	¥3.5bn	2018-08-01 → 2019-07-31^d	Cons.	Net sales (5-year summary)
Revenue	¥4.1bn	2017-08-01 → 2018-07-31^d	Cons.	Net sales (5-year summary)
Operating income	¥44m	2021-08-01 → 2022-07-31	Cons.	Operating income
Operating income	−¥138m	2020-08-01 → 2021-07-31	Cons.	Operating income
Ordinary income	¥104m	2021-08-01 → 2022-07-31	Cons.	Ordinary income
Ordinary income	−¥122m	2020-08-01 → 2021-07-31	Cons.	Ordinary income
Ordinary income	−¥424m	2019-08-01 → 2020-07-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥50m	2018-08-01 → 2019-07-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥220m	2017-08-01 → 2018-07-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥107m	2021-08-01 → 2022-07-31	Cons.	Income before income taxes
Profit before tax	−¥125m	2020-08-01 → 2021-07-31	Cons.	Income before income taxes
Net income (owners)	¥222m	2021-08-01 → 2022-07-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥114m	2020-08-01 → 2021-07-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥612m	2019-08-01 → 2020-07-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥14m	2018-08-01 → 2019-07-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥117m	2017-08-01 → 2018-07-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥222m	2021-08-01 → 2022-07-31	Cons.	Profit loss
Net income	−¥114m	2020-08-01 → 2021-07-31	Cons.	Profit loss
Total assets	¥5.2bn	at 2022-07-31	Cons.	Assets
Total assets	¥4.7bn	at 2021-07-31	Cons.	Assets
Total assets	¥5.2bn	at 2020-07-31^d	Cons.	Total assets (5-year summary)
Total assets	¥5.3bn	at 2019-07-31^d	Cons.	Total assets (5-year summary)
Total assets	¥5.6bn	at 2018-07-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥3.1bn	at 2022-07-31	Cons.	Liabilities
Total liabilities	¥2.8bn	at 2021-07-31	Cons.	Liabilities
Net assets / equity	¥2.1bn	at 2022-07-31	Cons.	Net assets
Net assets / equity	¥1.9bn	at 2021-07-31	Cons.	Net assets
Net assets / equity	¥2.0bn	at 2020-07-31^d	Cons.	Net assets
Net assets / equity	¥2.6bn	at 2019-07-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥2.7bn	at 2018-07-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥736m	at 2022-07-31	Cons.	Cash and deposits
Cash and deposits	¥824m	at 2021-07-31	Cons.	Cash and deposits
Cash & equivalents	¥726m	at 2022-07-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥816m	at 2021-07-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.3bn	at 2020-07-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥708m	at 2019-07-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥442m	at 2018-07-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥248m	2021-08-01 → 2022-07-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥176m	2020-08-01 → 2021-07-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥136m	2019-08-01 → 2020-07-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥656m	2018-08-01 → 2019-07-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥1.3bn	2017-08-01 → 2018-07-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥122m	2021-08-01 → 2022-07-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥164m	2020-08-01 → 2021-07-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥105m	2019-08-01 → 2020-07-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥172m	2018-08-01 → 2019-07-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥82m	2017-08-01 → 2018-07-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥230m	2021-08-01 → 2022-07-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥546m	2020-08-01 → 2021-07-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥610m	2019-08-01 → 2020-07-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥208m	2018-08-01 → 2019-07-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥172m	2017-08-01 → 2018-07-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥13.14	2021-08-01 → 2022-07-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-6.77	2020-08-01 → 2021-07-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-36.58	2019-08-01 → 2020-07-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥0.82	2018-08-01 → 2019-07-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥7.02	2017-08-01 → 2018-07-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥13.08	2021-08-01 → 2022-07-31	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥0.81	2018-08-01 → 2019-07-31^d	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥6.97	2017-08-01 → 2018-07-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥123.98	at 2022-07-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥110.1	at 2021-07-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥116.02	at 2020-07-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥152.89	at 2019-07-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥159.29	at 2018-07-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	40.4%	at 2022-07-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	39.8%	at 2021-07-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	37.3%	at 2020-07-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	48.4%	at 2019-07-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	47.8%	at 2018-07-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	11.2%	2021-08-01 → 2022-07-31	Cons.	Rate of return on equity (5-year summary)
ROE	-6.0%	2020-08-01 → 2021-07-31	Cons.	Rate of return on equity (5-year summary)
ROE	-27.2%	2019-08-01 → 2020-07-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	0.5%	2018-08-01 → 2019-07-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	4.4%	2017-08-01 → 2018-07-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	79	at 2022-07-31	Cons.	Number of employees
Employees	90	at 2021-07-31	Cons.	Number of employees
Employees	105	at 2020-07-31^d	Cons.	Number of employees
Employees	96	at 2019-07-31^d	Cons.	Number of employees
Employees	90	at 2018-07-31^d	Cons.	Number of employees
Revenue	¥3.1bn	2021-08-01 → 2022-07-31	Standalone	Net sales
Revenue	¥2.8bn	2020-08-01 → 2021-07-31	Standalone	Net sales
Revenue	¥2.3bn	2019-08-01 → 2020-07-31^d	Standalone	Net sales (5-year summary)
Revenue	¥3.5bn	2018-08-01 → 2019-07-31^d	Standalone	Net sales (5-year summary)
Revenue	¥4.0bn	2017-08-01 → 2018-07-31^d	Standalone	Net sales (5-year summary)
Operating income	¥16m	2021-08-01 → 2022-07-31	Standalone	Operating income
Operating income	−¥168m	2020-08-01 → 2021-07-31	Standalone	Operating income
Ordinary income	¥82m	2021-08-01 → 2022-07-31	Standalone	Ordinary income
Ordinary income	−¥158m	2020-08-01 → 2021-07-31	Standalone	Ordinary income
Ordinary income	−¥421m	2019-08-01 → 2020-07-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥67m	2018-08-01 → 2019-07-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥278m	2017-08-01 → 2018-07-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥86m	2021-08-01 → 2022-07-31	Standalone	Income before income taxes
Profit before tax	−¥161m	2020-08-01 → 2021-07-31	Standalone	Income before income taxes
Net income	¥203m	2021-08-01 → 2022-07-31	Standalone	Profit loss
Net income	−¥145m	2020-08-01 → 2021-07-31	Standalone	Profit loss
Net income	−¥616m	2019-08-01 → 2020-07-31^d	Standalone	Net income loss (5-year summary)
Net income	¥24m	2018-08-01 → 2019-07-31^d	Standalone	Net income loss (5-year summary)
Net income	¥173m	2017-08-01 → 2018-07-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥5.2bn	at 2022-07-31	Standalone	Assets
Total assets	¥4.6bn	at 2021-07-31	Standalone	Assets
Total assets	¥5.2bn	at 2020-07-31^d	Standalone	Total assets (5-year summary)
Total assets	¥5.3bn	at 2019-07-31^d	Standalone	Total assets (5-year summary)
Total assets	¥5.6bn	at 2018-07-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥3.1bn	at 2022-07-31	Standalone	Liabilities
Total liabilities	¥2.8bn	at 2021-07-31	Standalone	Liabilities
Net assets / equity	¥2.1bn	at 2022-07-31	Standalone	Net assets
Net assets / equity	¥1.9bn	at 2021-07-31	Standalone	Net assets
Net assets / equity	¥2.0bn	at 2020-07-31^d	Standalone	Net assets
Net assets / equity	¥2.6bn	at 2019-07-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥2.7bn	at 2018-07-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥536m	at 2022-07-31	Standalone	Cash and deposits
Cash and deposits	¥640m	at 2021-07-31	Standalone	Cash and deposits
EPS (basic)	¥12.07	2021-08-01 → 2022-07-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-8.63	2020-08-01 → 2021-07-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-36.86	2019-08-01 → 2020-07-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥1.43	2018-08-01 → 2019-07-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥10.37	2017-08-01 → 2018-07-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥12.01	2021-08-01 → 2022-07-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥1.42	2018-08-01 → 2019-07-31^d	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥10.29	2017-08-01 → 2018-07-31^d	Standalone	Diluted earnings per share (5-year summary)
Dividend per share	¥3.5	2021-08-01 → 2022-07-31	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥0.3	2018-08-01 → 2019-07-31^d	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥7.2	2017-08-01 → 2018-07-31^d	Standalone	Dividend paid per share (5-year summary)
Net assets per share	¥121.8	at 2022-07-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥109.22	at 2021-07-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥117.01	at 2020-07-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥154.17	at 2019-07-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥159.96	at 2018-07-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	39.9%	at 2022-07-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	39.5%	at 2021-07-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	37.5%	at 2020-07-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	48.5%	at 2019-07-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	47.8%	at 2018-07-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	10.5%	2021-08-01 → 2022-07-31	Standalone	Rate of return on equity (5-year summary)
ROE	-7.6%	2020-08-01 → 2021-07-31	Standalone	Rate of return on equity (5-year summary)
ROE	-27.2%	2019-08-01 → 2020-07-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	0.9%	2018-08-01 → 2019-07-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	6.5%	2017-08-01 → 2018-07-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	17,685,000	at 2022-07-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	17,603,500	at 2021-07-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	17,522,000	at 2020-07-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	17,522,000	at 2019-07-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	17,518,000	at 2018-07-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	68	at 2022-07-31	Standalone	Number of employees
Employees	78	at 2021-07-31	Standalone	Number of employees
Employees	94	at 2020-07-31^d	Standalone	Number of employees
Employees	84	at 2019-07-31^d	Standalone	Number of employees
Employees	77	at 2018-07-31^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.

Segments · 1

Segment	Item	Period	Value
Jewelry Businessreportable segment	employees	at 2022-07-31	79 pure

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

All source rows · 1,327

Item	Context	Value	Unit
Finished goods	CurrentYearInstant_NonConsolidatedMember	1023047000	JPY
Work in process	Prior1YearInstant_NonConsolidatedMember	400122000	JPY
Work in process	CurrentYearInstant_NonConsolidatedMember	250801000	JPY
Raw materials and supplies	Prior1YearInstant_NonConsolidatedMember	505970000	JPY
Raw materials and supplies	CurrentYearInstant_NonConsolidatedMember	723771000	JPY
Advance payments trade	Prior1YearInstant_NonConsolidatedMember	954000	JPY
Advance payments trade	CurrentYearInstant_NonConsolidatedMember	1178000	JPY
Prepaid expenses	Prior1YearInstant_NonConsolidatedMember	25317000	JPY
Prepaid expenses	CurrentYearInstant_NonConsolidatedMember	25411000	JPY
Deposits paid	Prior1YearInstant_NonConsolidatedMember	102770000	JPY
Deposits paid	CurrentYearInstant_NonConsolidatedMember	94022000	JPY
Income taxes receivable	Prior1YearInstant_NonConsolidatedMember	1596000	JPY
Income taxes receivable	CurrentYearInstant_NonConsolidatedMember	4000	JPY
Other ca	Prior1YearInstant_NonConsolidatedMember	120513000	JPY
Other ca	CurrentYearInstant_NonConsolidatedMember	251256000	JPY
Allowance for doubtful accounts ca	Prior1YearInstant_NonConsolidatedMember	-59229000	JPY
Allowance for doubtful accounts ca	CurrentYearInstant_NonConsolidatedMember	-67820000	JPY
Current assets	Prior1YearInstant_NonConsolidatedMember	2983153000	JPY
Current assets	CurrentYearInstant_NonConsolidatedMember	3444861000	JPY
Buildings net	Prior1YearInstant_NonConsolidatedMember	949619000	JPY
Buildings net	CurrentYearInstant_NonConsolidatedMember	914358000	JPY
Structures net	Prior1YearInstant_NonConsolidatedMember	23809000	JPY
Structures net	CurrentYearInstant_NonConsolidatedMember	21007000	JPY
Machinery and equipment net	Prior1YearInstant_NonConsolidatedMember	63306000	JPY
Machinery and equipment net	CurrentYearInstant_NonConsolidatedMember	58480000	JPY
Vehicles net	Prior1YearInstant_NonConsolidatedMember	4398000	JPY
Vehicles net	CurrentYearInstant_NonConsolidatedMember	41000	JPY
Tools furniture and fixtures net	Prior1YearInstant_NonConsolidatedMember	45806000	JPY
Tools furniture and fixtures net	CurrentYearInstant_NonConsolidatedMember	30493000	JPY
Land	Prior1YearInstant_NonConsolidatedMember	331094000	JPY
Land	CurrentYearInstant_NonConsolidatedMember	331094000	JPY
Construction in progress	Prior1YearInstant_NonConsolidatedMember	1942000	JPY
Construction in progress	CurrentYearInstant_NonConsolidatedMember	11225000	JPY
Property plant and equipment	Prior1YearInstant_NonConsolidatedMember	1419976000	JPY
Property plant and equipment	CurrentYearInstant_NonConsolidatedMember	1366701000	JPY
Software	Prior1YearInstant_NonConsolidatedMember	33194000	JPY
Software	CurrentYearInstant_NonConsolidatedMember	41168000	JPY
Software in progress	Prior1YearInstant_NonConsolidatedMember	35035000	JPY
Software in progress	CurrentYearInstant_NonConsolidatedMember	72867000	JPY
Other ia	Prior1YearInstant_NonConsolidatedMember	655000	JPY
Other ia	CurrentYearInstant_NonConsolidatedMember	655000	JPY
Intangible assets	Prior1YearInstant_NonConsolidatedMember	68884000	JPY
Intangible assets	CurrentYearInstant_NonConsolidatedMember	114691000	JPY
Investment securities	Prior1YearInstant_NonConsolidatedMember	263000	JPY
Investment securities	CurrentYearInstant_NonConsolidatedMember	418000	JPY
Stocks of subsidiaries and affiliates	Prior1YearInstant_NonConsolidatedMember	4635000	JPY
Stocks of subsidiaries and affiliates	CurrentYearInstant_NonConsolidatedMember	4635000	JPY
Investments in capital	Prior1YearInstant_NonConsolidatedMember	4065000	JPY
Investments in capital	CurrentYearInstant_NonConsolidatedMember	4065000	JPY
Long term loans receivable	Prior1YearInstant_NonConsolidatedMember	28597000	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 2021-07-31	pass rounding
balance sheet identity	consolidated 2022-07-31	pass rounding
balance sheet identity	non_consolidated 2021-07-31	pass rounding
balance sheet identity	non_consolidated 2022-07-31	pass rounding
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2020-07-31	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	non_consolidated 2020-07-31	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 income attributable to parent	consolidated 2020-08-01/2021-07-31	pass
statement vs summary · net income attributable to parent	consolidated 2021-08-01/2022-07-31	pass
statement vs summary · operating cash flow	consolidated 2020-08-01/2021-07-31	pass
statement vs summary · operating cash flow	consolidated 2021-08-01/2022-07-31	pass
statement vs summary · revenue	consolidated 2020-08-01/2021-07-31	pass
statement vs summary · revenue	consolidated 2021-08-01/2022-07-31	pass
statement vs summary · revenue	non_consolidated 2020-08-01/2021-07-31	pass
statement vs summary · revenue	non_consolidated 2021-08-01/2022-07-31	pass
statement vs summary · total assets	consolidated 2021-07-31	pass
statement vs summary · total assets	consolidated 2022-07-31	pass
statement vs summary · total assets	non_consolidated 2021-07-31	pass
statement vs summary · total assets	non_consolidated 2022-07-31	pass