Annual report

Period2022-08-01 → 2023-07-31

Filed2023-10-27

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 150

Metric	Value	Period	Scope	Source row
Revenue	¥3.0bn	2022-08-01 → 2023-07-31	Cons.	Net sales
Revenue	¥3.1bn	2021-08-01 → 2022-07-31	Cons.	Net sales
Revenue	¥2.8bn	2020-08-01 → 2021-07-31^d	Cons.	Net sales (5-year summary)
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)
Operating income	−¥204m	2022-08-01 → 2023-07-31	Cons.	Operating income
Operating income	¥44m	2021-08-01 → 2022-07-31	Cons.	Operating income
Ordinary income	−¥224m	2022-08-01 → 2023-07-31	Cons.	Ordinary income
Ordinary income	¥104m	2021-08-01 → 2022-07-31	Cons.	Ordinary income
Ordinary income	−¥122m	2020-08-01 → 2021-07-31^d	Cons.	Ordinary income loss (5-year summary)
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)
Profit before tax	−¥218m	2022-08-01 → 2023-07-31	Cons.	Income before income taxes
Profit before tax	¥107m	2021-08-01 → 2022-07-31	Cons.	Income before income taxes
Net income (owners)	−¥272m	2022-08-01 → 2023-07-31	Cons.	Profit loss attributable to owners of parent
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^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
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	−¥272m	2022-08-01 → 2023-07-31	Cons.	Profit loss
Net income	¥222m	2021-08-01 → 2022-07-31	Cons.	Profit loss
Total assets	¥5.3bn	at 2023-07-31	Cons.	Assets
Total assets	¥5.2bn	at 2022-07-31	Cons.	Assets
Total assets	¥4.7bn	at 2021-07-31^d	Cons.	Total assets (5-year summary)
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 liabilities	¥3.5bn	at 2023-07-31	Cons.	Liabilities
Total liabilities	¥3.1bn	at 2022-07-31	Cons.	Liabilities
Net assets / equity	¥1.8bn	at 2023-07-31	Cons.	Net assets
Net assets / equity	¥2.1bn	at 2022-07-31	Cons.	Net assets
Net assets / equity	¥1.9bn	at 2021-07-31^d	Cons.	Net assets
Net assets / equity	¥2.0bn	at 2020-07-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥2.6bn	at 2019-07-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥597m	at 2023-07-31	Cons.	Cash and deposits
Cash and deposits	¥736m	at 2022-07-31	Cons.	Cash and deposits
Cash & equivalents	¥585m	at 2023-07-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥726m	at 2022-07-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥816m	at 2021-07-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.3bn	at 2020-07-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥708m	at 2019-07-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥406m	2022-08-01 → 2023-07-31	Cons.	Net cash provided by used in operating activities
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^d	Cons.	Net cash provided by used in operating activities (5-year summary)
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)
Investing cash flow	−¥165m	2022-08-01 → 2023-07-31	Cons.	Net cash provided by used in investment activities
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^d	Cons.	Net cash provided by used in investing activities (5-year summary)
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)
Financing cash flow	¥416m	2022-08-01 → 2023-07-31	Cons.	Net cash provided by used in financing activities
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^d	Cons.	Net cash provided by used in financing activities (5-year summary)
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)
EPS (basic)	¥-16.09	2022-08-01 → 2023-07-31	Cons.	Basic earnings loss per share (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^d	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 (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)
Net assets per share	¥104.57	at 2023-07-31	Cons.	Net assets 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^d	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)
Equity ratio	33.7%	at 2023-07-31	Cons.	Equity to asset ratio (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^d	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)
ROE	-14.1%	2022-08-01 → 2023-07-31	Cons.	Rate of return on equity (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^d	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)
Employees	77	at 2023-07-31	Cons.	Number of employees
Employees	79	at 2022-07-31	Cons.	Number of employees
Employees	90	at 2021-07-31^d	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
Revenue	¥3.0bn	2022-08-01 → 2023-07-31	Standalone	Net sales
Revenue	¥3.1bn	2021-08-01 → 2022-07-31	Standalone	Net sales
Revenue	¥2.8bn	2020-08-01 → 2021-07-31^d	Standalone	Net sales (5-year summary)
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)
Operating income	−¥172m	2022-08-01 → 2023-07-31	Standalone	Operating income
Operating income	¥16m	2021-08-01 → 2022-07-31	Standalone	Operating income
Ordinary income	−¥207m	2022-08-01 → 2023-07-31	Standalone	Ordinary income
Ordinary income	¥82m	2021-08-01 → 2022-07-31	Standalone	Ordinary income
Ordinary income	−¥158m	2020-08-01 → 2021-07-31^d	Standalone	Ordinary income loss (5-year summary)
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)
Profit before tax	−¥205m	2022-08-01 → 2023-07-31	Standalone	Income before income taxes
Profit before tax	¥86m	2021-08-01 → 2022-07-31	Standalone	Income before income taxes
Net income	−¥263m	2022-08-01 → 2023-07-31	Standalone	Profit loss
Net income	¥203m	2021-08-01 → 2022-07-31	Standalone	Profit loss
Net income	−¥145m	2020-08-01 → 2021-07-31^d	Standalone	Net income loss (5-year summary)
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)
Total assets	¥5.2bn	at 2023-07-31	Standalone	Assets
Total assets	¥5.2bn	at 2022-07-31	Standalone	Assets
Total assets	¥4.6bn	at 2021-07-31^d	Standalone	Total assets (5-year summary)
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 liabilities	¥3.4bn	at 2023-07-31	Standalone	Liabilities
Total liabilities	¥3.1bn	at 2022-07-31	Standalone	Liabilities
Net assets / equity	¥1.8bn	at 2023-07-31	Standalone	Net assets
Net assets / equity	¥2.1bn	at 2022-07-31	Standalone	Net assets
Net assets / equity	¥1.9bn	at 2021-07-31^d	Standalone	Net assets
Net assets / equity	¥2.0bn	at 2020-07-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥2.6bn	at 2019-07-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥432m	at 2023-07-31	Standalone	Cash and deposits
Cash and deposits	¥536m	at 2022-07-31	Standalone	Cash and deposits
EPS (basic)	¥-15.54	2022-08-01 → 2023-07-31	Standalone	Basic earnings loss per share (5-year summary)
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^d	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 (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)
Dividend per share	¥0.75	2022-08-01 → 2023-07-31	Standalone	Dividend paid 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)
Net assets per share	¥103.07	at 2023-07-31	Standalone	Net assets 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^d	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)
Equity ratio	33.4%	at 2023-07-31	Standalone	Equity to asset ratio (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^d	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)
ROE	-13.8%	2022-08-01 → 2023-07-31	Standalone	Rate of return on equity (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^d	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)
Shares issued	17,745,000	at 2023-07-31	Standalone	Total number of issued shares (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^d	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)
Employees	65	at 2023-07-31	Standalone	Number of employees
Employees	68	at 2022-07-31	Standalone	Number of employees
Employees	78	at 2021-07-31^d	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

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 2023-07-31	77 pure

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

All source rows · 1,364

Item	Context	Value	Unit
Software in progress	Prior1YearInstant_NonConsolidatedMember	72867000	JPY
Software in progress	CurrentYearInstant_NonConsolidatedMember	199548000	JPY
Other ia	Prior1YearInstant_NonConsolidatedMember	655000	JPY
Other ia	CurrentYearInstant_NonConsolidatedMember	655000	JPY
Intangible assets	Prior1YearInstant_NonConsolidatedMember	114691000	JPY
Intangible assets	CurrentYearInstant_NonConsolidatedMember	214828000	JPY
Investment securities	Prior1YearInstant_NonConsolidatedMember	418000	JPY
Investment securities	CurrentYearInstant_NonConsolidatedMember	550000	JPY
Stocks of subsidiaries and affiliates	Prior1YearInstant_NonConsolidatedMember	4635000	JPY
Stocks of subsidiaries and affiliates	CurrentYearInstant_NonConsolidatedMember	0	JPY
Investments in capital	Prior1YearInstant_NonConsolidatedMember	4065000	JPY
Investments in capital	CurrentYearInstant_NonConsolidatedMember	4065000	JPY
Long term loans receivable	Prior1YearInstant_NonConsolidatedMember	27465000	JPY
Long term loans receivable	CurrentYearInstant_NonConsolidatedMember	28281000	JPY
Claims provable in bankruptcy claims provable in rehabilitation and other	Prior1YearInstant_NonConsolidatedMember	251000	JPY
Claims provable in bankruptcy claims provable in rehabilitation and other	CurrentYearInstant_NonConsolidatedMember	251000	JPY
Long term prepaid expenses	Prior1YearInstant_NonConsolidatedMember	839000	JPY
Long term prepaid expenses	CurrentYearInstant_NonConsolidatedMember	733000	JPY
Deferred tax assets	Prior1YearInstant_NonConsolidatedMember	51790000	JPY
Deferred tax assets	CurrentYearInstant_NonConsolidatedMember	－	JPY
Other ioa	Prior1YearInstant_NonConsolidatedMember	155305000	JPY
Other ioa	CurrentYearInstant_NonConsolidatedMember	160919000	JPY
Allowance for doubtful accounts ioa by group	Prior1YearInstant_NonConsolidatedMember	-20251000	JPY
Allowance for doubtful accounts ioa by group	CurrentYearInstant_NonConsolidatedMember	-20251000	JPY
Investments and other assets	Prior1YearInstant_NonConsolidatedMember	224518000	JPY
Investments and other assets	CurrentYearInstant_NonConsolidatedMember	174549000	JPY
Noncurrent assets	Prior1YearInstant_NonConsolidatedMember	1705911000	JPY
Noncurrent assets	CurrentYearInstant_NonConsolidatedMember	1714727000	JPY
Bond issuance cost da	Prior1YearInstant_NonConsolidatedMember	5211000	JPY
Bond issuance cost da	CurrentYearInstant_NonConsolidatedMember	5361000	JPY
Deferred assets	Prior1YearInstant_NonConsolidatedMember	5211000	JPY
Deferred assets	CurrentYearInstant_NonConsolidatedMember	5361000	JPY
Assets	Prior1YearInstant_NonConsolidatedMember	5155985000	JPY
Assets	CurrentYearInstant_NonConsolidatedMember	5231571000	JPY
Notes payable trade	Prior1YearInstant_NonConsolidatedMember	20047000	JPY
Notes payable trade	CurrentYearInstant_NonConsolidatedMember	1333000	JPY
Accounts payable trade	Prior1YearInstant_NonConsolidatedMember	153993000	JPY
Accounts payable trade	CurrentYearInstant_NonConsolidatedMember	82525000	JPY
Short term loans payable	Prior1YearInstant_NonConsolidatedMember	600000000	JPY
Short term loans payable	CurrentYearInstant_NonConsolidatedMember	530000000	JPY
Current portion of long term loans payable	Prior1YearInstant_NonConsolidatedMember	390115000	JPY
Current portion of long term loans payable	CurrentYearInstant_NonConsolidatedMember	504728000	JPY
Accounts payable other	Prior1YearInstant_NonConsolidatedMember	47139000	JPY
Accounts payable other	CurrentYearInstant_NonConsolidatedMember	58424000	JPY
Accrued expenses	Prior1YearInstant_NonConsolidatedMember	10195000	JPY
Accrued expenses	CurrentYearInstant_NonConsolidatedMember	6141000	JPY
Income taxes payable	Prior1YearInstant_NonConsolidatedMember	11209000	JPY
Income taxes payable	CurrentYearInstant_NonConsolidatedMember	7352000	JPY
Advances received	Prior1YearInstant_NonConsolidatedMember	43000	JPY
Advances received	CurrentYearInstant_NonConsolidatedMember	392000	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 2022-07-31	pass rounding
balance sheet identity	consolidated 2023-07-31	pass rounding
balance sheet identity	non_consolidated 2022-07-31	pass rounding
balance sheet identity	non_consolidated 2023-07-31	pass
dei present		pass
period resolution		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	consolidated 2023-07-31	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 assets	non_consolidated 2023-07-31	pass
statement vs summary · net income attributable to parent	consolidated 2021-08-01/2022-07-31	pass
statement vs summary · net income attributable to parent	consolidated 2022-08-01/2023-07-31	pass
statement vs summary · operating cash flow	consolidated 2021-08-01/2022-07-31	pass
statement vs summary · operating cash flow	consolidated 2022-08-01/2023-07-31	pass
statement vs summary · revenue	consolidated 2021-08-01/2022-07-31	pass
statement vs summary · revenue	consolidated 2022-08-01/2023-07-31	pass
statement vs summary · revenue	non_consolidated 2021-08-01/2022-07-31	pass
statement vs summary · revenue	non_consolidated 2022-08-01/2023-07-31	pass
statement vs summary · total assets	consolidated 2022-07-31	pass
statement vs summary · total assets	consolidated 2023-07-31	pass
statement vs summary · total assets	non_consolidated 2022-07-31	pass
statement vs summary · total assets	non_consolidated 2023-07-31	pass