Annual report

Period2023-08-01 → 2024-07-31

Filed2024-10-29

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 150

Metric	Value	Period	Scope	Source row
Revenue	¥3.4bn	2023-08-01 → 2024-07-31	Cons.	Net sales
Revenue	¥3.0bn	2022-08-01 → 2023-07-31	Cons.	Net sales
Revenue	¥3.1bn	2021-08-01 → 2022-07-31^d	Cons.	Net sales (5-year summary)
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)
Operating income	−¥16m	2023-08-01 → 2024-07-31	Cons.	Operating income
Operating income	−¥204m	2022-08-01 → 2023-07-31	Cons.	Operating income
Ordinary income	−¥6m	2023-08-01 → 2024-07-31	Cons.	Ordinary income
Ordinary income	−¥224m	2022-08-01 → 2023-07-31	Cons.	Ordinary income
Ordinary income	¥104m	2021-08-01 → 2022-07-31^d	Cons.	Ordinary income loss (5-year summary)
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)
Profit before tax	¥29m	2023-08-01 → 2024-07-31	Cons.	Income before income taxes
Profit before tax	−¥218m	2022-08-01 → 2023-07-31	Cons.	Income before income taxes
Net income (owners)	¥28m	2023-08-01 → 2024-07-31	Cons.	Profit loss attributable to owners of parent
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^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
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	¥28m	2023-08-01 → 2024-07-31	Cons.	Profit loss
Net income	−¥272m	2022-08-01 → 2023-07-31	Cons.	Profit loss
Total assets	¥5.2bn	at 2024-07-31	Cons.	Assets
Total assets	¥5.3bn	at 2023-07-31	Cons.	Assets
Total assets	¥5.2bn	at 2022-07-31^d	Cons.	Total assets (5-year summary)
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 liabilities	¥3.4bn	at 2024-07-31	Cons.	Liabilities
Total liabilities	¥3.5bn	at 2023-07-31	Cons.	Liabilities
Net assets / equity	¥1.8bn	at 2024-07-31	Cons.	Net assets
Net assets / equity	¥1.8bn	at 2023-07-31	Cons.	Net assets
Net assets / equity	¥2.1bn	at 2022-07-31^d	Cons.	Net assets
Net assets / equity	¥1.9bn	at 2021-07-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥2.0bn	at 2020-07-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥959m	at 2024-07-31	Cons.	Cash and deposits
Cash and deposits	¥597m	at 2023-07-31	Cons.	Cash and deposits
Cash & equivalents	¥909m	at 2024-07-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥585m	at 2023-07-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥726m	at 2022-07-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥816m	at 2021-07-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥1.3bn	at 2020-07-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥483m	2023-08-01 → 2024-07-31	Cons.	Net cash provided by used in operating activities
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^d	Cons.	Net cash provided by used in operating activities (5-year summary)
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)
Investing cash flow	−¥73m	2023-08-01 → 2024-07-31	Cons.	Net cash provided by used in investment activities
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^d	Cons.	Net cash provided by used in investing activities (5-year summary)
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)
Financing cash flow	−¥105m	2023-08-01 → 2024-07-31	Cons.	Net cash provided by used in financing activities
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^d	Cons.	Net cash provided by used in financing activities (5-year summary)
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)
EPS (basic)	¥1.68	2023-08-01 → 2024-07-31	Cons.	Basic earnings loss per share (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^d	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 (diluted)	¥1.67	2023-08-01 → 2024-07-31	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥13.08	2021-08-01 → 2022-07-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥105.29	at 2024-07-31	Cons.	Net assets 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^d	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)
Equity ratio	34.3%	at 2024-07-31	Cons.	Equity to asset ratio (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^d	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)
ROE	1.6%	2023-08-01 → 2024-07-31	Cons.	Rate of return on equity (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^d	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)
Employees	74	at 2024-07-31	Cons.	Number of employees
Employees	77	at 2023-07-31	Cons.	Number of employees
Employees	79	at 2022-07-31^d	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
Revenue	¥3.4bn	2023-08-01 → 2024-07-31	Standalone	Net sales
Revenue	¥3.0bn	2022-08-01 → 2023-07-31	Standalone	Net sales
Revenue	¥3.1bn	2021-08-01 → 2022-07-31^d	Standalone	Net sales (5-year summary)
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)
Operating income	−¥25m	2023-08-01 → 2024-07-31	Standalone	Operating income
Operating income	−¥172m	2022-08-01 → 2023-07-31	Standalone	Operating income
Ordinary income	−¥17m	2023-08-01 → 2024-07-31	Standalone	Ordinary income
Ordinary income	−¥207m	2022-08-01 → 2023-07-31	Standalone	Ordinary income
Ordinary income	¥82m	2021-08-01 → 2022-07-31^d	Standalone	Ordinary income loss (5-year summary)
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)
Profit before tax	¥19m	2023-08-01 → 2024-07-31	Standalone	Income before income taxes
Profit before tax	−¥205m	2022-08-01 → 2023-07-31	Standalone	Income before income taxes
Net income	¥18m	2023-08-01 → 2024-07-31	Standalone	Profit loss
Net income	−¥263m	2022-08-01 → 2023-07-31	Standalone	Profit loss
Net income	¥203m	2021-08-01 → 2022-07-31^d	Standalone	Net income loss (5-year summary)
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)
Total assets	¥5.2bn	at 2024-07-31	Standalone	Assets
Total assets	¥5.2bn	at 2023-07-31	Standalone	Assets
Total assets	¥5.2bn	at 2022-07-31^d	Standalone	Total assets (5-year summary)
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 liabilities	¥3.4bn	at 2024-07-31	Standalone	Liabilities
Total liabilities	¥3.4bn	at 2023-07-31	Standalone	Liabilities
Net assets / equity	¥1.8bn	at 2024-07-31	Standalone	Net assets
Net assets / equity	¥1.8bn	at 2023-07-31	Standalone	Net assets
Net assets / equity	¥2.1bn	at 2022-07-31^d	Standalone	Net assets
Net assets / equity	¥1.9bn	at 2021-07-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥2.0bn	at 2020-07-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥777m	at 2024-07-31	Standalone	Cash and deposits
Cash and deposits	¥432m	at 2023-07-31	Standalone	Cash and deposits
EPS (basic)	¥1.07	2023-08-01 → 2024-07-31	Standalone	Basic earnings loss per share (5-year summary)
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^d	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 (diluted)	¥1.07	2023-08-01 → 2024-07-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥12.01	2021-08-01 → 2022-07-31^d	Standalone	Diluted earnings per share (5-year summary)
Dividend per share	¥0.35	2023-08-01 → 2024-07-31	Standalone	Dividend paid 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^d	Standalone	Dividend paid per share (5-year summary)
Net assets per share	¥103.22	at 2024-07-31	Standalone	Net assets 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^d	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)
Equity ratio	33.9%	at 2024-07-31	Standalone	Equity to asset ratio (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^d	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)
ROE	1.0%	2023-08-01 → 2024-07-31	Standalone	Rate of return on equity (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^d	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)
Shares issued	17,805,000	at 2024-07-31	Standalone	Total number of issued shares (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^d	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)
Employees	63	at 2024-07-31	Standalone	Number of employees
Employees	65	at 2023-07-31	Standalone	Number of employees
Employees	68	at 2022-07-31^d	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

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 2024-07-31	74 pure

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

All source rows · 1,346

Item	Context	Value	Unit
Income taxes payable	CurrentYearInstant	9253000	JPY
Other cl	Prior1YearInstant	73216000	JPY
Other cl	CurrentYearInstant	92106000	JPY
Current liabilities	Prior1YearInstant	1252382000	JPY
Current liabilities	CurrentYearInstant	1545934000	JPY
Bonds payable	Prior1YearInstant	149000000	JPY
Bonds payable	CurrentYearInstant	95000000	JPY
Long term loans payable	Prior1YearInstant	2046597000	JPY
Long term loans payable	CurrentYearInstant	1782528000	JPY
Deferred tax liabilities	Prior1YearInstant	2990000	JPY
Deferred tax liabilities	CurrentYearInstant	66000	JPY
Other ncl	Prior1YearInstant	1000000	JPY
Other ncl	CurrentYearInstant	3995000	JPY
Noncurrent liabilities	Prior1YearInstant	2199587000	JPY
Noncurrent liabilities	CurrentYearInstant	1881591000	JPY
Liabilities	Prior1YearInstant	3451969000	JPY
Liabilities	CurrentYearInstant	3427526000	JPY
Capital stock	Prior1YearInstant	710508000	JPY
Capital stock	CurrentYearInstant	712158000	JPY
Capital surplus	Prior1YearInstant	804175000	JPY
Capital surplus	CurrentYearInstant	805825000	JPY
Retained earnings	Prior1YearInstant	279503000	JPY
Retained earnings	CurrentYearInstant	295184000	JPY
Treasury stock	Prior1YearInstant	-20378000	JPY
Treasury stock	CurrentYearInstant	-20378000	JPY
Shareholders equity	Prior1YearInstant	1773809000	JPY
Shareholders equity	CurrentYearInstant	1792790000	JPY
Valuation difference on available for sale securities	Prior1YearInstant	218000	JPY
Valuation difference on available for sale securities	CurrentYearInstant	152000	JPY
Foreign currency translation adjustment	Prior1YearInstant	-1917000	JPY
Foreign currency translation adjustment	CurrentYearInstant	-2332000	JPY
Valuation and translation adjustments	Prior1YearInstant	-1699000	JPY
Valuation and translation adjustments	CurrentYearInstant	-2179000	JPY
Subscription rights to shares	Prior1YearInstant	35575000	JPY
Subscription rights to shares	CurrentYearInstant	－	JPY
Net assets	Prior1YearInstant	1807684000	JPY
Net assets	CurrentYearInstant	1790610000	JPY
Liabilities and net assets	Prior1YearInstant	5259654000	JPY
Liabilities and net assets	CurrentYearInstant	5218136000	JPY
Net sales	Prior1YearDuration	3006121000	JPY
Net sales	CurrentYearDuration	3413982000	JPY
Cost of sales	Prior1YearDuration	2131567000	JPY
Cost of sales	CurrentYearDuration	2273638000	JPY
Gross profit	Prior1YearDuration	874553000	JPY
Gross profit	CurrentYearDuration	1140343000	JPY
Selling general and administrative expenses	Prior1YearDuration	1078331000	JPY
Selling general and administrative expenses	CurrentYearDuration	1156821000	JPY
Operating income	Prior1YearDuration	-203777000	JPY
Operating income	CurrentYearDuration	-16477000	JPY
Interest income noi	Prior1YearDuration	255000	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 2023-07-31	pass rounding
balance sheet identity	consolidated 2024-07-31	pass
balance sheet identity	non_consolidated 2023-07-31	pass
balance sheet identity	non_consolidated 2024-07-31	pass
dei present		pass
period resolution		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	consolidated 2024-07-31	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 assets	non_consolidated 2024-07-31	pass
statement vs summary · net income attributable to parent	consolidated 2022-08-01/2023-07-31	pass
statement vs summary · net income attributable to parent	consolidated 2023-08-01/2024-07-31	pass
statement vs summary · operating cash flow	consolidated 2022-08-01/2023-07-31	pass
statement vs summary · operating cash flow	consolidated 2023-08-01/2024-07-31	pass
statement vs summary · revenue	consolidated 2022-08-01/2023-07-31	pass
statement vs summary · revenue	consolidated 2023-08-01/2024-07-31	pass
statement vs summary · revenue	non_consolidated 2022-08-01/2023-07-31	pass
statement vs summary · revenue	non_consolidated 2023-08-01/2024-07-31	pass
statement vs summary · total assets	consolidated 2023-07-31	pass
statement vs summary · total assets	consolidated 2024-07-31	pass
statement vs summary · total assets	non_consolidated 2023-07-31	pass
statement vs summary · total assets	non_consolidated 2024-07-31	pass