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
Number of directors and other officers remuneration etc by category of directors and other officers	CurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember	1
Total amount of remuneration etc remuneration etc by category of directors and other officers	CurrentYearDuration_OutsideDirectorsAndOtherOfficersMember	12600000	JPY
Fixed remuneration remuneration by category of directors and other officers	CurrentYearDuration_OutsideDirectorsAndOtherOfficersMember	12600000	JPY
Bonus remuneration etc by category of directors and other officers	CurrentYearDuration_OutsideDirectorsAndOtherOfficersMember	－	JPY
Share option remuneration etc by category of directors and other officers	CurrentYearDuration_OutsideDirectorsAndOtherOfficersMember	－	JPY
Restricted share awards remuneration etc by category of directors and other officers	CurrentYearDuration_OutsideDirectorsAndOtherOfficersMember	－	JPY
Number of directors and other officers remuneration etc by category of directors and other officers	CurrentYearDuration_OutsideDirectorsAndOtherOfficersMember	3
Number of issues shares not listed investment shares held for purposes other than pure investment reporting company	CurrentYearInstant	－
Carrying amount shares not listed investment shares held for purposes other than pure investment reporting company	CurrentYearInstant	－	JPY
Number of issues shares other than those not listed investment shares held for purposes other than pure investment reporting company	CurrentYearInstant	1
Carrying amount shares other than those not listed investment shares held for purposes other than pure investment reporting company	CurrentYearInstant	418000	JPY
Number of shares held details of specified investment equity securities held for purposes other than pure investment reporting company	CurrentYearInstant_Row1Member	100
Number of shares held details of specified investment equity securities held for purposes other than pure investment reporting company	Prior1YearInstant_Row1Member	100
Book value details of specified investment equity securities held for purposes other than pure investment reporting company	CurrentYearInstant_Row1Member	418000	JPY
Book value details of specified investment equity securities held for purposes other than pure investment reporting company	Prior1YearInstant_Row1Member	263000	JPY
Cash and deposits	Prior1YearInstant	823673000	JPY
Cash and deposits	CurrentYearInstant	735596000	JPY
Notes and accounts receivable trade	Prior1YearInstant	476766000	JPY
Notes and accounts receivable trade	CurrentYearInstant	－	JPY
Notes receivable trade	Prior1YearInstant	－	JPY
Notes receivable trade	CurrentYearInstant	60860000	JPY
Accounts receivable trade	Prior1YearInstant	－	JPY
Accounts receivable trade	CurrentYearInstant	540346000	JPY
Finished goods	Prior1YearInstant	766623000	JPY
Finished goods	CurrentYearInstant	1039520000	JPY
Work in process	Prior1YearInstant	400113000	JPY
Work in process	CurrentYearInstant	250780000	JPY
Raw materials and supplies	Prior1YearInstant	505579000	JPY
Raw materials and supplies	CurrentYearInstant	723590000	JPY
Income taxes receivable	Prior1YearInstant	1596000	JPY
Income taxes receivable	CurrentYearInstant	4000	JPY
Other ca	Prior1YearInstant	48676000	JPY
Other ca	CurrentYearInstant	165855000	JPY
Allowance for doubtful accounts ca	Prior1YearInstant	-31232000	JPY
Allowance for doubtful accounts ca	CurrentYearInstant	-38895000	JPY
Current assets	Prior1YearInstant	2991795000	JPY
Current assets	CurrentYearInstant	3477658000	JPY
Buildings and structures	Prior1YearInstant	1297867000	JPY
Buildings and structures	CurrentYearInstant	1301064000	JPY
Accumulated depreciation buildings and structures	Prior1YearInstant	-324321000	JPY
Accumulated depreciation buildings and structures	CurrentYearInstant	-365698000	JPY
Buildings and structures net	Prior1YearInstant	973546000	JPY
Buildings and structures net	CurrentYearInstant	935366000	JPY
Machinery equipment and vehicles	Prior1YearInstant	145791000	JPY
Machinery equipment and vehicles	CurrentYearInstant	132856000	JPY
Accumulated depreciation machinery equipment and vehicles	Prior1YearInstant	-78186000	JPY
Accumulated depreciation machinery equipment and vehicles	CurrentYearInstant	-74414000	JPY
Machinery equipment and vehicles net	Prior1YearInstant	67605000	JPY
Machinery equipment and vehicles net	CurrentYearInstant	58441000	JPY
Land	Prior1YearInstant	331094000	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