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
Price earnings ratio (5-year summary)	Prior3YearDuration	－
Price earnings ratio (5-year summary)	Prior2YearDuration	－
Price earnings ratio (5-year summary)	Prior1YearDuration	15.4
Price earnings ratio (5-year summary)	CurrentYearDuration	－
Net cash provided by used in operating activities (5-year summary)	Prior4YearDuration	655850000	JPY
Net cash provided by used in operating activities (5-year summary)	Prior3YearDuration	136216000	JPY
Net cash provided by used in operating activities (5-year summary)	Prior2YearDuration	176378000	JPY
Net cash provided by used in operating activities (5-year summary)	Prior1YearDuration	-248327000	JPY
Net cash provided by used in operating activities (5-year summary)	CurrentYearDuration	-406378000	JPY
Net cash provided by used in investing activities (5-year summary)	Prior4YearDuration	-172392000	JPY
Net cash provided by used in investing activities (5-year summary)	Prior3YearDuration	-104920000	JPY
Net cash provided by used in investing activities (5-year summary)	Prior2YearDuration	-163951000	JPY
Net cash provided by used in investing activities (5-year summary)	Prior1YearDuration	-121973000	JPY
Net cash provided by used in investing activities (5-year summary)	CurrentYearDuration	-165014000	JPY
Net cash provided by used in financing activities (5-year summary)	Prior4YearDuration	-207913000	JPY
Net cash provided by used in financing activities (5-year summary)	Prior3YearDuration	610469000	JPY
Net cash provided by used in financing activities (5-year summary)	Prior2YearDuration	-546128000	JPY
Net cash provided by used in financing activities (5-year summary)	Prior1YearDuration	230086000	JPY
Net cash provided by used in financing activities (5-year summary)	CurrentYearDuration	415551000	JPY
Cash and cash equivalents (5-year summary)	Prior4YearInstant	708398000	JPY
Cash and cash equivalents (5-year summary)	Prior3YearInstant	1342085000	JPY
Cash and cash equivalents (5-year summary)	Prior2YearInstant	816473000	JPY
Cash and cash equivalents (5-year summary)	Prior1YearInstant	725996000	JPY
Cash and cash equivalents (5-year summary)	CurrentYearInstant	584844000	JPY
Number of employees	Prior4YearInstant	96
Average number of temporary workers	Prior4YearInstant	14
Number of employees	Prior3YearInstant	105
Average number of temporary workers	Prior3YearInstant	11
Number of employees	Prior2YearInstant	90
Average number of temporary workers	Prior2YearInstant	10
Number of employees	Prior1YearInstant	79
Average number of temporary workers	Prior1YearInstant	12
Number of employees	CurrentYearInstant	77
Average number of temporary workers	CurrentYearInstant	8
Net sales (5-year summary)	Prior4YearDuration_NonConsolidatedMember	3484054000	JPY
Net sales (5-year summary)	Prior3YearDuration_NonConsolidatedMember	2321548000	JPY
Net sales (5-year summary)	Prior2YearDuration_NonConsolidatedMember	2807802000	JPY
Net sales (5-year summary)	Prior1YearDuration_NonConsolidatedMember	3073804000	JPY
Net sales (5-year summary)	CurrentYearDuration_NonConsolidatedMember	2966496000	JPY
Ordinary income loss (5-year summary)	Prior4YearDuration_NonConsolidatedMember	67024000	JPY
Ordinary income loss (5-year summary)	Prior3YearDuration_NonConsolidatedMember	-421259000	JPY
Ordinary income loss (5-year summary)	Prior2YearDuration_NonConsolidatedMember	-157987000	JPY
Ordinary income loss (5-year summary)	Prior1YearDuration_NonConsolidatedMember	82497000	JPY
Ordinary income loss (5-year summary)	CurrentYearDuration_NonConsolidatedMember	-206556000	JPY
Net income loss (5-year summary)	Prior4YearDuration_NonConsolidatedMember	23901000	JPY
Net income loss (5-year summary)	Prior3YearDuration_NonConsolidatedMember	-616361000	JPY
Net income loss (5-year summary)	Prior2YearDuration_NonConsolidatedMember	-144817000	JPY
Net income loss (5-year summary)	Prior1YearDuration_NonConsolidatedMember	203443000	JPY
Net income loss (5-year summary)	CurrentYearDuration_NonConsolidatedMember	-263023000	JPY
Capital stock (5-year summary)	Prior4YearInstant_NonConsolidatedMember	683400000	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