Annual report

Period2022-03-01 → 2022-08-31

Filed2022-11-28

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Amended by S100S5CC (2023-11-07).

Key figures · 133

Metric	Value	Period	Scope	Source row
Revenue	¥2.4bn	2022-03-01 → 2022-08-31	Cons.	Net sales
Revenue	¥13.8bn	2021-03-01 → 2022-02-28	Cons.	Net sales
Revenue	¥15.0bn	2020-03-01 → 2021-02-28^d	Cons.	Net sales (5-year summary)
Revenue	¥18.4bn	2019-03-01 → 2020-02-29^d	Cons.	Net sales (5-year summary)
Revenue	¥19.4bn	2018-03-01 → 2019-02-28^d	Cons.	Net sales (5-year summary)
Operating income	−¥42m	2022-03-01 → 2022-08-31	Cons.	Operating income
Operating income	−¥349m	2021-03-01 → 2022-02-28	Cons.	Operating income
Ordinary income	−¥52m	2022-03-01 → 2022-08-31	Cons.	Ordinary income
Ordinary income	−¥465m	2021-03-01 → 2022-02-28	Cons.	Ordinary income
Ordinary income	−¥733m	2020-03-01 → 2021-02-28^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥113m	2019-03-01 → 2020-02-29^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥158m	2018-03-01 → 2019-02-28^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥53m	2022-03-01 → 2022-08-31	Cons.	Income before income taxes
Profit before tax	−¥504m	2021-03-01 → 2022-02-28	Cons.	Income before income taxes
Net income (owners)	−¥56m	2022-03-01 → 2022-08-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥510m	2021-03-01 → 2022-02-28	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥847m	2020-03-01 → 2021-02-28^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥122m	2019-03-01 → 2020-02-29^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥154m	2018-03-01 → 2019-02-28^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥56m	2022-03-01 → 2022-08-31	Cons.	Profit loss
Net income	−¥510m	2021-03-01 → 2022-02-28	Cons.	Profit loss
Total assets	¥12.2bn	at 2022-08-31	Cons.	Assets
Total assets	¥12.2bn	at 2022-02-28	Cons.	Assets
Total assets	¥11.2bn	at 2021-02-28^d	Cons.	Total assets (5-year summary)
Total assets	¥11.5bn	at 2020-02-29^d	Cons.	Total assets (5-year summary)
Total assets	¥11.5bn	at 2019-02-28^d	Cons.	Total assets (5-year summary)
Total liabilities	¥11.6bn	at 2022-08-31	Cons.	Liabilities
Total liabilities	¥11.8bn	at 2022-02-28	Cons.	Liabilities
Net assets / equity	¥608m	at 2022-08-31	Cons.	Net assets
Net assets / equity	¥434m	at 2022-02-28	Cons.	Net assets
Net assets / equity	¥515m	at 2021-02-28^d	Cons.	Net assets
Net assets / equity	¥1.4bn	at 2020-02-29^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥1.5bn	at 2019-02-28^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥1.6bn	at 2022-08-31	Cons.	Cash and deposits
Cash and deposits	¥1.5bn	at 2022-02-28	Cons.	Cash and deposits
Cash & equivalents	¥1.6bn	at 2022-08-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.5bn	at 2022-02-28	Cons.	Cash and cash equivalents
Cash & equivalents	¥862m	at 2021-02-28^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥682m	at 2020-02-29^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥516m	at 2019-02-28^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥102m	2022-03-01 → 2022-08-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥872m	2021-03-01 → 2022-02-28	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥452m	2020-03-01 → 2021-02-28^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥162m	2019-03-01 → 2020-02-29^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥129m	2018-03-01 → 2019-02-28^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥29m	2022-03-01 → 2022-08-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥953m	2021-03-01 → 2022-02-28	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥100m	2020-03-01 → 2021-02-28^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥230m	2019-03-01 → 2020-02-29^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥178m	2018-03-01 → 2019-02-28^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	−¥2m	2022-03-01 → 2022-08-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥2.4bn	2021-03-01 → 2022-02-28	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥732m	2020-03-01 → 2021-02-28^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥234m	2019-03-01 → 2020-02-29^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥91m	2018-03-01 → 2019-02-28^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-11.26	2022-03-01 → 2022-08-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-109.64	2021-03-01 → 2022-02-28	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-271.35	2020-03-01 → 2021-02-28^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-39	2019-03-01 → 2020-02-29^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-49.22	2018-03-01 → 2019-02-28^d	Cons.	Basic earnings loss per share (5-year summary)
Net assets per share	¥-26.87	at 2022-08-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥-62.08	at 2022-02-28	Cons.	Net assets per share (5-year summary)
Net assets per share	¥-72.74	at 2021-02-28^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥196.5	at 2020-02-29^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥243.65	at 2019-02-28^d	Cons.	Net assets per share (5-year summary)
Equity ratio	5.0%	at 2022-08-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	3.5%	at 2022-02-28	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	4.6%	at 2021-02-28^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	11.8%	at 2020-02-29^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	13.1%	at 2019-02-28^d	Cons.	Equity to asset ratio (5-year summary)
Employees	150	at 2022-08-31	Cons.	Number of employees
Employees	144	at 2022-02-28	Cons.	Number of employees
Employees	193	at 2021-02-28^d	Cons.	Number of employees
Employees	211	at 2020-02-29^d	Cons.	Number of employees
Employees	221	at 2019-02-28^d	Cons.	Number of employees
Revenue	¥2.4bn	2022-03-01 → 2022-08-31	Standalone	Net sales
Revenue	¥13.8bn	2021-03-01 → 2022-02-28	Standalone	Net sales
Revenue	¥15.0bn	2020-03-01 → 2021-02-28^d	Standalone	Net sales (5-year summary)
Revenue	¥18.4bn	2019-03-01 → 2020-02-29^d	Standalone	Net sales (5-year summary)
Revenue	¥19.4bn	2018-03-01 → 2019-02-28^d	Standalone	Net sales (5-year summary)
Operating income	−¥47m	2022-03-01 → 2022-08-31	Standalone	Operating income
Operating income	−¥351m	2021-03-01 → 2022-02-28	Standalone	Operating income
Ordinary income	−¥57m	2022-03-01 → 2022-08-31	Standalone	Ordinary income
Ordinary income	−¥468m	2021-03-01 → 2022-02-28	Standalone	Ordinary income
Ordinary income	−¥716m	2020-03-01 → 2021-02-28^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥94m	2019-03-01 → 2020-02-29^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥162m	2018-03-01 → 2019-02-28^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥58m	2022-03-01 → 2022-08-31	Standalone	Income before income taxes
Profit before tax	−¥507m	2021-03-01 → 2022-02-28	Standalone	Income before income taxes
Net income	−¥58m	2022-03-01 → 2022-08-31	Standalone	Profit loss
Net income	−¥511m	2021-03-01 → 2022-02-28	Standalone	Profit loss
Net income	−¥829m	2020-03-01 → 2021-02-28^d	Standalone	Net income loss (5-year summary)
Net income	−¥101m	2019-03-01 → 2020-02-29^d	Standalone	Net income loss (5-year summary)
Net income	−¥153m	2018-03-01 → 2019-02-28^d	Standalone	Net income loss (5-year summary)
Total assets	¥11.9bn	at 2022-08-31	Standalone	Assets
Total assets	¥11.9bn	at 2022-02-28	Standalone	Assets
Total assets	¥10.8bn	at 2021-02-28^d	Standalone	Total assets (5-year summary)
Total assets	¥11.0bn	at 2020-02-29^d	Standalone	Total assets (5-year summary)
Total assets	¥11.0bn	at 2019-02-28^d	Standalone	Total assets (5-year summary)
Total liabilities	¥11.4bn	at 2022-08-31	Standalone	Liabilities
Total liabilities	¥11.6bn	at 2022-02-28	Standalone	Liabilities
Net assets / equity	¥488m	at 2022-08-31	Standalone	Net assets
Net assets / equity	¥316m	at 2022-02-28	Standalone	Net assets
Net assets / equity	¥399m	at 2021-02-28^d	Standalone	Net assets
Net assets / equity	¥1.2bn	at 2020-02-29^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥1.3bn	at 2019-02-28^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥1.4bn	at 2022-08-31	Standalone	Cash and deposits
Cash and deposits	¥1.4bn	at 2022-02-28	Standalone	Cash and deposits
EPS (basic)	¥-11.78	2022-03-01 → 2022-08-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-109.96	2021-03-01 → 2022-02-28	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-265.85	2020-03-01 → 2021-02-28^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-32.47	2019-03-01 → 2020-02-29^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-49.17	2018-03-01 → 2019-02-28^d	Standalone	Basic earnings loss per share (5-year summary)
Net assets per share	¥-51.1	at 2022-08-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥-85.79	at 2022-02-28	Standalone	Net assets per share (5-year summary)
Net assets per share	¥-109.92	at 2021-02-28^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥153.83	at 2020-02-29^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥194.46	at 2019-02-28^d	Standalone	Net assets per share (5-year summary)
Equity ratio	4.1%	at 2022-08-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	2.6%	at 2022-02-28	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	3.7%	at 2021-02-28^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	11.1%	at 2020-02-29^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	12.3%	at 2019-02-28^d	Standalone	Equity to asset ratio (5-year summary)
Shares issued	4,970,314	at 2022-08-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	4,970,314	at 2022-02-28	Standalone	Total number of issued shares (5-year summary)
Shares issued	3,135,314	at 2021-02-28^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	3,135,314	at 2020-02-29^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	3,135,314	at 2019-02-28^d	Standalone	Total number of issued shares (5-year summary)
Employees	141	at 2022-08-31	Standalone	Number of employees
Employees	135	at 2022-02-28	Standalone	Number of employees
Employees	184	at 2021-02-28^d	Standalone	Number of employees
Employees	202	at 2020-02-29^d	Standalone	Number of employees
Employees	212	at 2019-02-28^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.

All source rows · 1,408

Item	Context	Value	Unit
Shareholders equity	Prior1YearInstant_NonConsolidatedMember	367022000	JPY
Shareholders equity	CurrentYearInstant_NonConsolidatedMember	500010000	JPY
Valuation difference on available for sale securities	Prior1YearInstant_NonConsolidatedMember	-50552000	JPY
Valuation difference on available for sale securities	CurrentYearInstant_NonConsolidatedMember	-11651000	JPY
Valuation and translation adjustments	Prior1YearInstant_NonConsolidatedMember	-50552000	JPY
Valuation and translation adjustments	CurrentYearInstant_NonConsolidatedMember	-11651000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember	316469000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember	488358000	JPY
Liabilities and net assets	Prior1YearInstant_NonConsolidatedMember	11934694000	JPY
Liabilities and net assets	CurrentYearInstant_NonConsolidatedMember	11890003000	JPY
Net sales of goods rev oa	Prior1YearDuration_NonConsolidatedMember	13314561000	JPY
Net sales of goods rev oa	CurrentYearDuration_NonConsolidatedMember	2070540000	JPY
Tenant income and commission revenue rev oa	Prior1YearDuration_NonConsolidatedMember	486075000	JPY
Tenant income and commission revenue rev oa	CurrentYearDuration_NonConsolidatedMember	342558000	JPY
Net sales	Prior1YearDuration_NonConsolidatedMember	13800636000	JPY
Net sales	CurrentYearDuration_NonConsolidatedMember	2413099000	JPY
Beginning goods cos	Prior1YearDuration_NonConsolidatedMember	251032000	JPY
Beginning goods cos	CurrentYearDuration_NonConsolidatedMember	301468000	JPY
Cost of purchased goods	Prior1YearDuration_NonConsolidatedMember	10959685000	JPY
Cost of purchased goods	CurrentYearDuration_NonConsolidatedMember	866890000	JPY
Ending goods cos	Prior1YearDuration_NonConsolidatedMember	301468000	JPY
Ending goods cos	CurrentYearDuration_NonConsolidatedMember	344328000	JPY
Cost of goods sold	Prior1YearDuration_NonConsolidatedMember	10909249000	JPY
Cost of goods sold	CurrentYearDuration_NonConsolidatedMember	824030000	JPY
Tenant s income cost cos exp oa	Prior1YearDuration_NonConsolidatedMember	167886000	JPY
Tenant s income cost cos exp oa	CurrentYearDuration_NonConsolidatedMember	84913000	JPY
Cost of sales	Prior1YearDuration_NonConsolidatedMember	11077135000	JPY
Cost of sales	CurrentYearDuration_NonConsolidatedMember	908944000	JPY
Gross profit	Prior1YearDuration_NonConsolidatedMember	2723500000	JPY
Gross profit	CurrentYearDuration_NonConsolidatedMember	1504155000	JPY
Cost of packaging and delivery expense sga	Prior1YearDuration_NonConsolidatedMember	58263000	JPY
Cost of packaging and delivery expense sga	CurrentYearDuration_NonConsolidatedMember	23950000	JPY
Sales commission sga	Prior1YearDuration_NonConsolidatedMember	217325000	JPY
Sales commission sga	CurrentYearDuration_NonConsolidatedMember	65668000	JPY
Provision for point card certificates sga	Prior1YearDuration_NonConsolidatedMember	443000	JPY
Provision for point card certificates sga	CurrentYearDuration_NonConsolidatedMember	－	JPY
Advertising expenses sga	Prior1YearDuration_NonConsolidatedMember	223079000	JPY
Advertising expenses sga	CurrentYearDuration_NonConsolidatedMember	139458000	JPY
Provision of allowance for doubtful accounts sga	Prior1YearDuration_NonConsolidatedMember	330000	JPY
Provision of allowance for doubtful accounts sga	CurrentYearDuration_NonConsolidatedMember	－	JPY
Executive salaries and employee salary allowance sga	Prior1YearDuration_NonConsolidatedMember	798146000	JPY
Executive salaries and employee salary allowance sga	CurrentYearDuration_NonConsolidatedMember	431918000	JPY
Employees bonuses sga	Prior1YearDuration_NonConsolidatedMember	25337000	JPY
Employees bonuses sga	CurrentYearDuration_NonConsolidatedMember	－	JPY
Provision for bonuses sga	Prior1YearDuration_NonConsolidatedMember	816000	JPY
Provision for bonuses sga	CurrentYearDuration_NonConsolidatedMember	-263000	JPY
Retirement benefit expenses sga	Prior1YearDuration_NonConsolidatedMember	29176000	JPY
Retirement benefit expenses sga	CurrentYearDuration_NonConsolidatedMember	14681000	JPY
Welfare expenses sga	Prior1YearDuration_NonConsolidatedMember	110255000	JPY
Welfare expenses sga	CurrentYearDuration_NonConsolidatedMember	67830000	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 2022-02-28	pass rounding
balance sheet identity	consolidated 2022-08-31	pass rounding
balance sheet identity	non_consolidated 2022-02-28	pass
balance sheet identity	non_consolidated 2022-08-31	pass
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2021-02-28	pass
statement vs summary · net assets	consolidated 2022-02-28	pass
statement vs summary · net assets	consolidated 2022-08-31	pass
statement vs summary · net assets	non_consolidated 2021-02-28	pass
statement vs summary · net assets	non_consolidated 2022-02-28	pass
statement vs summary · net assets	non_consolidated 2022-08-31	pass
statement vs summary · net income attributable to parent	consolidated 2021-03-01/2022-02-28	pass
statement vs summary · net income attributable to parent	consolidated 2022-03-01/2022-08-31	pass
statement vs summary · operating cash flow	consolidated 2021-03-01/2022-02-28	pass
statement vs summary · operating cash flow	consolidated 2022-03-01/2022-08-31	pass
statement vs summary · revenue	consolidated 2021-03-01/2022-02-28	pass
statement vs summary · revenue	consolidated 2022-03-01/2022-08-31	pass
statement vs summary · revenue	non_consolidated 2021-03-01/2022-02-28	pass
statement vs summary · revenue	non_consolidated 2022-03-01/2022-08-31	pass
statement vs summary · total assets	consolidated 2022-02-28	pass
statement vs summary · total assets	consolidated 2022-08-31	pass
statement vs summary · total assets	non_consolidated 2022-02-28	pass
statement vs summary · total assets	non_consolidated 2022-08-31	pass