Annual report

Period2022-08-01 → 2023-07-31

Filed2023-10-30

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 149

Metric	Value	Period	Scope	Source row
Revenue	¥2.2bn	2022-08-01 → 2023-07-31	Cons.	Net sales
Revenue	¥2.1bn	2021-08-01 → 2022-07-31	Cons.	Net sales
Revenue	¥1.8bn	2020-08-01 → 2021-07-31^d	Cons.	Net sales (5-year summary)
Revenue	¥1.5bn	2019-08-01 → 2020-07-31^d	Cons.	Net sales (5-year summary)
Revenue	¥1.1bn	2018-08-01 → 2019-07-31^d	Cons.	Net sales (5-year summary)
Operating income	¥52m	2022-08-01 → 2023-07-31	Cons.	Operating income
Operating income	¥353m	2021-08-01 → 2022-07-31	Cons.	Operating income
Ordinary income	¥53m	2022-08-01 → 2023-07-31	Cons.	Ordinary income
Ordinary income	¥359m	2021-08-01 → 2022-07-31	Cons.	Ordinary income
Ordinary income	¥267m	2020-08-01 → 2021-07-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥126m	2019-08-01 → 2020-07-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥9m	2018-08-01 → 2019-07-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥51m	2022-08-01 → 2023-07-31	Cons.	Income before income taxes
Profit before tax	¥343m	2021-08-01 → 2022-07-31	Cons.	Income before income taxes
Net income (owners)	¥29m	2022-08-01 → 2023-07-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥241m	2021-08-01 → 2022-07-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥185m	2020-08-01 → 2021-07-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥115m	2019-08-01 → 2020-07-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥9m	2018-08-01 → 2019-07-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥29m	2022-08-01 → 2023-07-31	Cons.	Profit loss
Net income	¥241m	2021-08-01 → 2022-07-31	Cons.	Profit loss
Total assets	¥1.3bn	at 2023-07-31	Cons.	Assets
Total assets	¥1.4bn	at 2022-07-31	Cons.	Assets
Total assets	¥1.1bn	at 2021-07-31^d	Cons.	Total assets (5-year summary)
Total assets	¥651m	at 2020-07-31^d	Cons.	Total assets (5-year summary)
Total assets	¥339m	at 2019-07-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥385m	at 2023-07-31	Cons.	Liabilities
Total liabilities	¥478m	at 2022-07-31	Cons.	Liabilities
Net assets / equity	¥934m	at 2023-07-31	Cons.	Net assets
Net assets / equity	¥903m	at 2022-07-31	Cons.	Net assets
Net assets / equity	¥560m	at 2021-07-31^d	Cons.	Net assets
Net assets / equity	¥171m	at 2020-07-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥57m	at 2019-07-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥786m	at 2023-07-31	Cons.	Cash and deposits
Cash and deposits	¥1.0bn	at 2022-07-31	Cons.	Cash and deposits
Cash & equivalents	¥786m	at 2023-07-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.0bn	at 2022-07-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥836m	at 2021-07-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥348m	at 2020-07-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥98m	at 2019-07-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥113m	2022-08-01 → 2023-07-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥231m	2021-08-01 → 2022-07-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥312m	2020-08-01 → 2021-07-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥174m	2019-08-01 → 2020-07-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥7m	2018-08-01 → 2019-07-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥60m	2022-08-01 → 2023-07-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥92m	2021-08-01 → 2022-07-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	¥10m	2020-08-01 → 2021-07-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥8m	2019-08-01 → 2020-07-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥49m	2018-08-01 → 2019-07-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	−¥46m	2022-08-01 → 2023-07-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥30m	2021-08-01 → 2022-07-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥165m	2020-08-01 → 2021-07-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥85m	2019-08-01 → 2020-07-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥49m	2018-08-01 → 2019-07-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥6.17	2022-08-01 → 2023-07-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥51.92	2021-08-01 → 2022-07-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥47.48	2020-08-01 → 2021-07-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥31.35	2019-08-01 → 2020-07-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥2.51	2018-08-01 → 2019-07-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥5.38	2022-08-01 → 2023-07-31	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥44.5	2021-08-01 → 2022-07-31	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥33.7	2020-08-01 → 2021-07-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥199.23	at 2023-07-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥193.27	at 2022-07-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥123.19	at 2021-07-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥46	at 2020-07-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥14.64	at 2019-07-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	70.7%	at 2023-07-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	65.3%	at 2022-07-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	49.4%	at 2021-07-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	25.8%	at 2020-07-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	15.8%	at 2019-07-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	3.1%	2022-08-01 → 2023-07-31	Cons.	Rate of return on equity (5-year summary)
ROE	33.0%	2021-08-01 → 2022-07-31	Cons.	Rate of return on equity (5-year summary)
ROE	50.8%	2020-08-01 → 2021-07-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	103.4%	2019-08-01 → 2020-07-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	19.6%	2018-08-01 → 2019-07-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	162	at 2023-07-31	Cons.	Number of employees
Employees	139	at 2022-07-31	Cons.	Number of employees
Employees	124	at 2021-07-31^d	Cons.	Number of employees
Employees	115	at 2020-07-31^d	Cons.	Number of employees
Employees	94	at 2019-07-31^d	Cons.	Number of employees
Revenue	¥2.1bn	2022-08-01 → 2023-07-31	Standalone	Net sales
Revenue	¥2.0bn	2021-08-01 → 2022-07-31	Standalone	Net sales
Revenue	¥1.7bn	2020-08-01 → 2021-07-31^d	Standalone	Net sales (5-year summary)
Revenue	¥1.4bn	2019-08-01 → 2020-07-31^d	Standalone	Net sales (5-year summary)
Revenue	¥1.1bn	2018-08-01 → 2019-07-31^d	Standalone	Net sales (5-year summary)
Operating income	¥52m	2022-08-01 → 2023-07-31	Standalone	Operating income
Operating income	¥351m	2021-08-01 → 2022-07-31	Standalone	Operating income
Ordinary income	¥55m	2022-08-01 → 2023-07-31	Standalone	Ordinary income
Ordinary income	¥358m	2021-08-01 → 2022-07-31	Standalone	Ordinary income
Ordinary income	¥266m	2020-08-01 → 2021-07-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥119m	2019-08-01 → 2020-07-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥6m	2018-08-01 → 2019-07-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥45m	2022-08-01 → 2023-07-31	Standalone	Income before income taxes
Profit before tax	¥341m	2021-08-01 → 2022-07-31	Standalone	Income before income taxes
Net income	¥24m	2022-08-01 → 2023-07-31	Standalone	Profit loss
Net income	¥239m	2021-08-01 → 2022-07-31	Standalone	Profit loss
Net income	¥184m	2020-08-01 → 2021-07-31^d	Standalone	Net income loss (5-year summary)
Net income	¥114m	2019-08-01 → 2020-07-31^d	Standalone	Net income loss (5-year summary)
Net income	¥8m	2018-08-01 → 2019-07-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥1.3bn	at 2023-07-31	Standalone	Assets
Total assets	¥1.4bn	at 2022-07-31	Standalone	Assets
Total assets	¥1.1bn	at 2021-07-31^d	Standalone	Total assets (5-year summary)
Total assets	¥635m	at 2020-07-31^d	Standalone	Total assets (5-year summary)
Total assets	¥343m	at 2019-07-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥379m	at 2023-07-31	Standalone	Liabilities
Total liabilities	¥471m	at 2022-07-31	Standalone	Liabilities
Net assets / equity	¥934m	at 2023-07-31	Standalone	Net assets
Net assets / equity	¥909m	at 2022-07-31	Standalone	Net assets
Net assets / equity	¥567m	at 2021-07-31^d	Standalone	Net assets
Net assets / equity	¥180m	at 2020-07-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥66m	at 2019-07-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥773m	at 2023-07-31	Standalone	Cash and deposits
Cash and deposits	¥1.0bn	at 2022-07-31	Standalone	Cash and deposits
EPS (basic)	¥5.04	2022-08-01 → 2023-07-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥51.54	2021-08-01 → 2022-07-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥47.28	2020-08-01 → 2021-07-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥31.08	2019-08-01 → 2020-07-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥2.21	2018-08-01 → 2019-07-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥4.39	2022-08-01 → 2023-07-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥44.17	2021-08-01 → 2022-07-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥33.55	2020-08-01 → 2021-07-31^d	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥199.29	at 2023-07-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥194.49	at 2022-07-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥124.87	at 2021-07-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥48.31	at 2020-07-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥17.23	at 2019-07-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	71.0%	at 2023-07-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	65.8%	at 2022-07-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	50.0%	at 2021-07-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	27.8%	at 2020-07-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	18.4%	at 2019-07-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	2.6%	2022-08-01 → 2023-07-31	Standalone	Rate of return on equity (5-year summary)
ROE	32.5%	2021-08-01 → 2022-07-31	Standalone	Rate of return on equity (5-year summary)
ROE	49.5%	2020-08-01 → 2021-07-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	94.9%	2019-08-01 → 2020-07-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	13.7%	2018-08-01 → 2019-07-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	4,680,600	at 2023-07-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	4,667,100	at 2022-07-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	4,534,000	at 2021-07-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	52,540	at 2020-07-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	52,540	at 2019-07-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	142	at 2023-07-31	Standalone	Number of employees
Employees	120	at 2022-07-31	Standalone	Number of employees
Employees	105	at 2021-07-31^d	Standalone	Number of employees
Employees	95	at 2020-07-31^d	Standalone	Number of employees
Employees	74	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.

All source rows · 1,189

Item	Context	Value	Unit
Net cash provided by used in financing activities	CurrentYearDuration	-45782000	JPY
Effect of exchange rate change on cash and cash equivalents	Prior1YearDuration	1267000	JPY
Effect of exchange rate change on cash and cash equivalents	CurrentYearDuration	-136000	JPY
Net increase decrease in cash and cash equivalents	Prior1YearDuration	170091000	JPY
Net increase decrease in cash and cash equivalents	CurrentYearDuration	-219501000	JPY
Cash and cash equivalents	Prior2YearInstant	835789000	JPY
Cash and cash equivalents	Prior1YearInstant	1005880000	JPY
Cash and cash equivalents	Prior1YearInstant	1005880000	JPY
Cash and cash equivalents	CurrentYearInstant	786378000	JPY
Number of consolidated subsidiaries	CurrentYearInstant	1
Accounts receivable trade receivables from contracts with customers ca	Prior1YearInstant	193265000	JPY
Accounts receivable trade receivables from contracts with customers ca	CurrentYearInstant	222817000	JPY
Contract assets	Prior1YearInstant	－	JPY
Contract assets	CurrentYearInstant	－	JPY
Research and development expenses included in general and administrative expenses and manufacturing cost for current period	Prior1YearDuration	7317000	JPY
Research and development expenses included in general and administrative expenses and manufacturing cost for current period	CurrentYearDuration	4098000	JPY
Cash and deposits	Prior1YearInstant_NonConsolidatedMember	1000583000	JPY
Cash and deposits	CurrentYearInstant_NonConsolidatedMember	773075000	JPY
Accounts receivable and contract assets ca	Prior1YearInstant_NonConsolidatedMember	178286000	JPY
Accounts receivable and contract assets ca	CurrentYearInstant_NonConsolidatedMember	204067000	JPY
Work in process	Prior1YearInstant_NonConsolidatedMember	1306000	JPY
Work in process	CurrentYearInstant_NonConsolidatedMember	2928000	JPY
Prepaid expenses	Prior1YearInstant_NonConsolidatedMember	26299000	JPY
Prepaid expenses	CurrentYearInstant_NonConsolidatedMember	73082000	JPY
Advance payments other	Prior1YearInstant_NonConsolidatedMember	1780000	JPY
Advance payments other	CurrentYearInstant_NonConsolidatedMember	1824000	JPY
Short term loans receivable to subsidiaries and affiliates	Prior1YearInstant_NonConsolidatedMember	14688000	JPY
Short term loans receivable to subsidiaries and affiliates	CurrentYearInstant_NonConsolidatedMember	19300000	JPY
Other ca	Prior1YearInstant_NonConsolidatedMember	766000	JPY
Other ca	CurrentYearInstant_NonConsolidatedMember	48721000	JPY
Allowance for doubtful accounts ca	Prior1YearInstant_NonConsolidatedMember	-1141000	JPY
Allowance for doubtful accounts ca	CurrentYearInstant_NonConsolidatedMember	-1222000	JPY
Current assets	Prior1YearInstant_NonConsolidatedMember	1222569000	JPY
Current assets	CurrentYearInstant_NonConsolidatedMember	1121777000	JPY
Buildings	Prior1YearInstant_NonConsolidatedMember	14276000	JPY
Buildings	CurrentYearInstant_NonConsolidatedMember	57037000	JPY
Accumulated depreciation buildings	Prior1YearInstant_NonConsolidatedMember	-13418000	JPY
Accumulated depreciation buildings	CurrentYearInstant_NonConsolidatedMember	-3762000	JPY
Buildings net	Prior1YearInstant_NonConsolidatedMember	858000	JPY
Buildings net	CurrentYearInstant_NonConsolidatedMember	53275000	JPY
Tools furniture and fixtures	Prior1YearInstant_NonConsolidatedMember	42781000	JPY
Tools furniture and fixtures	CurrentYearInstant_NonConsolidatedMember	67128000	JPY
Accumulated depreciation tools furniture and fixtures	Prior1YearInstant_NonConsolidatedMember	-34373000	JPY
Accumulated depreciation tools furniture and fixtures	CurrentYearInstant_NonConsolidatedMember	-38448000	JPY
Tools furniture and fixtures net	Prior1YearInstant_NonConsolidatedMember	8408000	JPY
Tools furniture and fixtures net	CurrentYearInstant_NonConsolidatedMember	28680000	JPY
Construction in progress	Prior1YearInstant_NonConsolidatedMember	6271000	JPY
Construction in progress	CurrentYearInstant_NonConsolidatedMember	－	JPY
Property plant and equipment	Prior1YearInstant_NonConsolidatedMember	15537000	JPY
Property plant and equipment	CurrentYearInstant_NonConsolidatedMember	81955000	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
balance sheet identity	consolidated 2023-07-31	pass
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