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
Number of shares issued shares voting rights	CurrentYearInstant_OrdinarySharesTreasurySharesSharesWithFullVotingRightsTreasurySharesEtcMember	798000
Number of voting rights issued shares voting rights	CurrentYearInstant_OrdinarySharesSharesWithFullVotingRightsOtherMember	169439
Number of shares issued shares voting rights	CurrentYearInstant_OrdinarySharesSharesWithFullVotingRightsOtherMember	16943900
Number of shares issued shares voting rights	CurrentYearInstant_OrdinarySharesSharesLessThanOneUnitMember	3100
Number of shares issued shares voting rights	CurrentYearInstant	17745000
Number of voting rights issued shares voting rights	CurrentYearInstant	169439
Number of shares held in own name treasury shares etc	CurrentYearInstant_Row1Member	798000
Number of shares held in others names treasury shares etc	CurrentYearInstant_Row1Member	－
Total number of shares held treasury shares etc	CurrentYearInstant_Row1Member	798000
Shareholding ratio treasury shares etc	CurrentYearInstant_Row1Member	0.0450
Number of shares held in own name treasury shares etc	CurrentYearInstant	798000
Number of shares held in others names treasury shares etc	CurrentYearInstant	－
Total number of shares held treasury shares etc	CurrentYearInstant	798000
Shareholding ratio treasury shares etc	CurrentYearInstant	0.0450
Total amount of dividends dividends of surplus	FilingDateInstant_Row1Member	12710000	JPY
Dividend per share dividends of surplus	FilingDateInstant_Row1Member	0.75
Number of male directors and other officers	FilingDateInstant	7
Number of female directors and other officers	FilingDateInstant	－
Ratio of female directors and other officers	FilingDateInstant	－
Number of shares held ordinary shares information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E33313-000DobashiHidetakaMember	7780400
Number of shares held ordinary shares information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E33313-000NaitoAkihikoMember	335900
Number of shares held ordinary shares information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E33313-000YamaguchiTsuyoshiMember	175000
Number of shares held ordinary shares information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E33313-000InoueTeruoMember	－
Number of shares held ordinary shares information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E33313-000YonemitsuNobuhikoMember	38400
Number of shares held ordinary shares information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E33313-000MurataShinichiMember	－
Number of shares held ordinary shares information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E33313-000OhnoTakashiMember	－
Number of shares held ordinary shares information about directors and corporate auditors	FilingDateInstant	8329700
Audit fees reporting company	Prior1YearDuration	24500000	JPY
Non audit fees reporting company	Prior1YearDuration	－	JPY
Audit fees reporting company	CurrentYearDuration	24500000	JPY
Non audit fees reporting company	CurrentYearDuration	－	JPY
Audit fees consolidated subsidiaries	Prior1YearDuration	－	JPY
Non audit fees consolidated subsidiaries	Prior1YearDuration	－	JPY
Audit fees consolidated subsidiaries	CurrentYearDuration	－	JPY
Non audit fees consolidated subsidiaries	CurrentYearDuration	－	JPY
Audit fees total	Prior1YearDuration	24500000	JPY
Non audit fees total	Prior1YearDuration	－	JPY
Audit fees total	CurrentYearDuration	24500000	JPY
Non audit fees total	CurrentYearDuration	－	JPY
Total amount of remuneration etc remuneration etc by category of directors and other officers	CurrentYearDuration_DirectorsExcludingOutsideDirectorsMember	93664000	JPY
Fixed remuneration remuneration by category of directors and other officers	CurrentYearDuration_DirectorsExcludingOutsideDirectorsMember	79977000	JPY
Bonus remuneration etc by category of directors and other officers	CurrentYearDuration_DirectorsExcludingOutsideDirectorsMember	－	JPY
Share option remuneration etc by category of directors and other officers	CurrentYearDuration_DirectorsExcludingOutsideDirectorsMember	－	JPY
Restricted share awards remuneration etc by category of directors and other officers	CurrentYearDuration_DirectorsExcludingOutsideDirectorsMember	13687000	JPY
Number of directors and other officers remuneration etc by category of directors and other officers	CurrentYearDuration_DirectorsExcludingOutsideDirectorsMember	5
Total amount of remuneration etc remuneration etc by category of directors and other officers	CurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember	10850000	JPY
Fixed remuneration remuneration by category of directors and other officers	CurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember	10850000	JPY
Bonus remuneration etc by category of directors and other officers	CurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember	－	JPY
Share option remuneration etc by category of directors and other officers	CurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember	－	JPY
Restricted share awards remuneration etc by category of directors and other officers	CurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember	－	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