Annual report

Period2023-08-01 → 2024-07-31

Filed2024-10-30

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 151

Metric	Value	Period	Scope	Source row
Revenue	¥2.7bn	2023-08-01 → 2024-07-31	Cons.	Net sales
Revenue	¥2.2bn	2022-08-01 → 2023-07-31	Cons.	Net sales
Revenue	¥2.1bn	2021-08-01 → 2022-07-31^d	Cons.	Net sales (5-year summary)
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)
Operating income	¥212m	2023-08-01 → 2024-07-31	Cons.	Operating income
Operating income	¥52m	2022-08-01 → 2023-07-31	Cons.	Operating income
Ordinary income	¥210m	2023-08-01 → 2024-07-31	Cons.	Ordinary income
Ordinary income	¥53m	2022-08-01 → 2023-07-31	Cons.	Ordinary income
Ordinary income	¥359m	2021-08-01 → 2022-07-31^d	Cons.	Ordinary income loss (5-year summary)
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)
Profit before tax	¥210m	2023-08-01 → 2024-07-31	Cons.	Income before income taxes
Profit before tax	¥51m	2022-08-01 → 2023-07-31	Cons.	Income before income taxes
Net income (owners)	¥155m	2023-08-01 → 2024-07-31	Cons.	Profit loss attributable to owners of parent
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^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
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	¥155m	2023-08-01 → 2024-07-31	Cons.	Profit loss
Net income	¥29m	2022-08-01 → 2023-07-31	Cons.	Profit loss
Total assets	¥1.5bn	at 2024-07-31	Cons.	Assets
Total assets	¥1.3bn	at 2023-07-31	Cons.	Assets
Total assets	¥1.4bn	at 2022-07-31^d	Cons.	Total assets (5-year summary)
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 liabilities	¥420m	at 2024-07-31	Cons.	Liabilities
Total liabilities	¥385m	at 2023-07-31	Cons.	Liabilities
Net assets / equity	¥1.1bn	at 2024-07-31	Cons.	Net assets
Net assets / equity	¥934m	at 2023-07-31	Cons.	Net assets
Net assets / equity	¥903m	at 2022-07-31^d	Cons.	Net assets
Net assets / equity	¥560m	at 2021-07-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥171m	at 2020-07-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥958m	at 2024-07-31	Cons.	Cash and deposits
Cash and deposits	¥786m	at 2023-07-31	Cons.	Cash and deposits
Cash & equivalents	¥958m	at 2024-07-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥786m	at 2023-07-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.0bn	at 2022-07-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥836m	at 2021-07-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥348m	at 2020-07-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥258m	2023-08-01 → 2024-07-31	Cons.	Net cash provided by used in operating activities
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^d	Cons.	Net cash provided by used in operating activities (5-year summary)
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)
Investing cash flow	−¥32m	2023-08-01 → 2024-07-31	Cons.	Net cash provided by used in investment activities
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^d	Cons.	Net cash provided by used in investing activities (5-year summary)
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)
Financing cash flow	−¥54m	2023-08-01 → 2024-07-31	Cons.	Net cash provided by used in financing activities
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^d	Cons.	Net cash provided by used in financing activities (5-year summary)
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)
EPS (basic)	¥32.85	2023-08-01 → 2024-07-31	Cons.	Basic earnings loss per share (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^d	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 (diluted)	¥28.94	2023-08-01 → 2024-07-31	Cons.	Diluted earnings 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^d	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	¥223	at 2024-07-31	Cons.	Net assets 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^d	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)
Equity ratio	71.7%	at 2024-07-31	Cons.	Equity to asset ratio (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^d	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)
ROE	15.5%	2023-08-01 → 2024-07-31	Cons.	Rate of return on equity (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^d	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)
Employees	176	at 2024-07-31	Cons.	Number of employees
Employees	162	at 2023-07-31	Cons.	Number of employees
Employees	139	at 2022-07-31^d	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
Revenue	¥2.6bn	2023-08-01 → 2024-07-31	Standalone	Net sales
Revenue	¥2.1bn	2022-08-01 → 2023-07-31	Standalone	Net sales
Revenue	¥2.0bn	2021-08-01 → 2022-07-31^d	Standalone	Net sales (5-year summary)
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)
Operating income	¥211m	2023-08-01 → 2024-07-31	Standalone	Operating income
Operating income	¥52m	2022-08-01 → 2023-07-31	Standalone	Operating income
Ordinary income	¥210m	2023-08-01 → 2024-07-31	Standalone	Ordinary income
Ordinary income	¥55m	2022-08-01 → 2023-07-31	Standalone	Ordinary income
Ordinary income	¥358m	2021-08-01 → 2022-07-31^d	Standalone	Ordinary income loss (5-year summary)
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)
Profit before tax	¥210m	2023-08-01 → 2024-07-31	Standalone	Income before income taxes
Profit before tax	¥45m	2022-08-01 → 2023-07-31	Standalone	Income before income taxes
Net income	¥155m	2023-08-01 → 2024-07-31	Standalone	Profit loss
Net income	¥24m	2022-08-01 → 2023-07-31	Standalone	Profit loss
Net income	¥239m	2021-08-01 → 2022-07-31^d	Standalone	Net income loss (5-year summary)
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)
Total assets	¥1.5bn	at 2024-07-31	Standalone	Assets
Total assets	¥1.3bn	at 2023-07-31	Standalone	Assets
Total assets	¥1.4bn	at 2022-07-31^d	Standalone	Total assets (5-year summary)
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 liabilities	¥413m	at 2024-07-31	Standalone	Liabilities
Total liabilities	¥379m	at 2023-07-31	Standalone	Liabilities
Net assets / equity	¥1.1bn	at 2024-07-31	Standalone	Net assets
Net assets / equity	¥934m	at 2023-07-31	Standalone	Net assets
Net assets / equity	¥909m	at 2022-07-31^d	Standalone	Net assets
Net assets / equity	¥567m	at 2021-07-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥180m	at 2020-07-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥950m	at 2024-07-31	Standalone	Cash and deposits
Cash and deposits	¥773m	at 2023-07-31	Standalone	Cash and deposits
EPS (basic)	¥32.74	2023-08-01 → 2024-07-31	Standalone	Basic earnings loss per share (5-year summary)
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^d	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 (diluted)	¥28.84	2023-08-01 → 2024-07-31	Standalone	Diluted earnings 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^d	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	¥222.94	at 2024-07-31	Standalone	Net assets 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^d	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)
Equity ratio	72.0%	at 2024-07-31	Standalone	Equity to asset ratio (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^d	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)
ROE	15.5%	2023-08-01 → 2024-07-31	Standalone	Rate of return on equity (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^d	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)
Shares issued	4,831,100	at 2024-07-31	Standalone	Total number of issued shares (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^d	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)
Employees	154	at 2024-07-31	Standalone	Number of employees
Employees	142	at 2023-07-31	Standalone	Number of employees
Employees	120	at 2022-07-31^d	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

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 · 1,201

Item	Context	Value	Unit
Audit fees consolidated subsidiaries	CurrentYearDuration	－	JPY
Non audit fees consolidated subsidiaries	CurrentYearDuration	－	JPY
Audit fees total	Prior1YearDuration	17000000	JPY
Non audit fees total	Prior1YearDuration	－	JPY
Audit fees total	CurrentYearDuration	17000000	JPY
Non audit fees total	CurrentYearDuration	－	JPY
Total amount of remuneration etc remuneration etc by category of directors and other officers	CurrentYearDuration_DirectorsExcludingOutsideDirectorsMember	88050000	JPY
Fixed remuneration remuneration by category of directors and other officers	CurrentYearDuration_DirectorsExcludingOutsideDirectorsMember	85071000	JPY
Performance based remuneration remuneration by category of directors and other officers	CurrentYearDuration_DirectorsExcludingOutsideDirectorsMember	－	JPY
Retirement benefits remuneration etc by category of directors and other officers	CurrentYearDuration_DirectorsExcludingOutsideDirectorsMember	－	JPY
Non monetary remuneration remuneration by category of directors and other officers	CurrentYearDuration_DirectorsExcludingOutsideDirectorsMember	2978000	JPY
Number of directors and other officers remuneration etc by category of directors and other officers	CurrentYearDuration_DirectorsExcludingOutsideDirectorsMember	4
Total amount of remuneration etc remuneration etc by category of directors and other officers	CurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember	－	JPY
Fixed remuneration remuneration by category of directors and other officers	CurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember	－	JPY
Performance based remuneration remuneration by category of directors and other officers	CurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember	－	JPY
Retirement benefits remuneration etc by category of directors and other officers	CurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember	－	JPY
Non monetary remuneration remuneration by category of directors and other officers	CurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember	－	JPY
Number of directors and other officers remuneration etc by category of directors and other officers	CurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember	－
Total amount of remuneration etc remuneration etc by category of directors and other officers	CurrentYearDuration_OutsideDirectorsMember	6000000	JPY
Fixed remuneration remuneration by category of directors and other officers	CurrentYearDuration_OutsideDirectorsMember	6000000	JPY
Performance based remuneration remuneration by category of directors and other officers	CurrentYearDuration_OutsideDirectorsMember	－	JPY
Retirement benefits remuneration etc by category of directors and other officers	CurrentYearDuration_OutsideDirectorsMember	－	JPY
Non monetary remuneration remuneration by category of directors and other officers	CurrentYearDuration_OutsideDirectorsMember	－	JPY
Number of directors and other officers remuneration etc by category of directors and other officers	CurrentYearDuration_OutsideDirectorsMember	2
Total amount of remuneration etc remuneration etc by category of directors and other officers	CurrentYearDuration_OutsideCorporateAuditorsMember	12000000	JPY
Fixed remuneration remuneration by category of directors and other officers	CurrentYearDuration_OutsideCorporateAuditorsMember	12000000	JPY
Performance based remuneration remuneration by category of directors and other officers	CurrentYearDuration_OutsideCorporateAuditorsMember	－	JPY
Retirement benefits remuneration etc by category of directors and other officers	CurrentYearDuration_OutsideCorporateAuditorsMember	－	JPY
Non monetary remuneration remuneration by category of directors and other officers	CurrentYearDuration_OutsideCorporateAuditorsMember	－	JPY
Number of directors and other officers remuneration etc by category of directors and other officers	CurrentYearDuration_OutsideCorporateAuditorsMember	3
Cash and deposits	Prior1YearInstant	786378000	JPY
Cash and deposits	CurrentYearInstant	957828000	JPY
Accounts receivable and contract assets ca	Prior1YearInstant	222817000	JPY
Accounts receivable and contract assets ca	CurrentYearInstant	244152000	JPY
Merchandise	Prior1YearInstant	1892000	JPY
Merchandise	CurrentYearInstant	3082000	JPY
Work in process	Prior1YearInstant	2928000	JPY
Work in process	CurrentYearInstant	－	JPY
Other inventories	Prior1YearInstant	－	JPY
Other inventories	CurrentYearInstant	3635000	JPY
Prepaid expenses	Prior1YearInstant	74492000	JPY
Prepaid expenses	CurrentYearInstant	73592000	JPY
Other ca	Prior1YearInstant	60025000	JPY
Other ca	CurrentYearInstant	21359000	JPY
Allowance for doubtful accounts ca	Prior1YearInstant	-1106000	JPY
Allowance for doubtful accounts ca	CurrentYearInstant	-1352000	JPY
Current assets	Prior1YearInstant	1147428000	JPY
Current assets	CurrentYearInstant	1302298000	JPY
Buildings	Prior1YearInstant	57108000	JPY
Buildings	CurrentYearInstant	57113000	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
balance sheet identity	consolidated 2024-07-31	pass rounding
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