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
Land	CurrentYearInstant	331094000	JPY
Construction in progress	Prior1YearInstant	1942000	JPY
Construction in progress	CurrentYearInstant	11225000	JPY
Other ppe	Prior1YearInstant	221313000	JPY
Other ppe	CurrentYearInstant	250677000	JPY
Accumulated depreciation other ppe	Prior1YearInstant	-174820000	JPY
Accumulated depreciation other ppe	CurrentYearInstant	-220024000	JPY
Other net ppe	Prior1YearInstant	46493000	JPY
Other net ppe	CurrentYearInstant	30653000	JPY
Property plant and equipment	Prior1YearInstant	1420682000	JPY
Property plant and equipment	CurrentYearInstant	1366781000	JPY
Intangible assets	Prior1YearInstant	72010000	JPY
Intangible assets	CurrentYearInstant	117548000	JPY
Investment securities	Prior1YearInstant	263000	JPY
Investment securities	CurrentYearInstant	418000	JPY
Long term loans receivable	Prior1YearInstant	8597000	JPY
Long term loans receivable	CurrentYearInstant	7465000	JPY
Deferred tax assets	Prior1YearInstant	48485000	JPY
Deferred tax assets	CurrentYearInstant	47549000	JPY
Other ioa	Prior1YearInstant	111417000	JPY
Other ioa	CurrentYearInstant	163092000	JPY
Allowance for doubtful accounts ioa by group	Prior1YearInstant	-301000	JPY
Allowance for doubtful accounts ioa by group	CurrentYearInstant	-313000	JPY
Investments and other assets	Prior1YearInstant	168461000	JPY
Investments and other assets	CurrentYearInstant	218211000	JPY
Noncurrent assets	Prior1YearInstant	1661154000	JPY
Noncurrent assets	CurrentYearInstant	1702541000	JPY
Bond issuance cost da	Prior1YearInstant	－	JPY
Bond issuance cost da	CurrentYearInstant	5211000	JPY
Deferred assets	Prior1YearInstant	－	JPY
Deferred assets	CurrentYearInstant	5211000	JPY
Assets	Prior1YearInstant	4652950000	JPY
Assets	CurrentYearInstant	5185412000	JPY
Notes and accounts payable trade	Prior1YearInstant	73046000	JPY
Notes and accounts payable trade	CurrentYearInstant	174041000	JPY
Short term loans payable	Prior1YearInstant	800000000	JPY
Short term loans payable	CurrentYearInstant	600000000	JPY
Current portion of bonds	Prior1YearInstant	－	JPY
Current portion of bonds	CurrentYearInstant	40000000	JPY
Current portion of long term loans payable	Prior1YearInstant	400750000	JPY
Current portion of long term loans payable	CurrentYearInstant	390115000	JPY
Income taxes payable	Prior1YearInstant	7585000	JPY
Income taxes payable	CurrentYearInstant	11279000	JPY
Other cl	Prior1YearInstant	105128000	JPY
Other cl	CurrentYearInstant	59736000	JPY
Current liabilities	Prior1YearInstant	1386510000	JPY
Current liabilities	CurrentYearInstant	1275173000	JPY
Bonds payable	Prior1YearInstant	－	JPY
Bonds payable	CurrentYearInstant	140000000	JPY
Long term loans payable	Prior1YearInstant	1379197000	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