Annual report

Period2022-10-01 → 2023-09-30

Filed2023-12-20

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 128

Metric	Value	Period	Scope	Source row
Revenue	¥12.9bn	2022-10-01 → 2023-09-30	Cons.	Net sales
Revenue	¥12.2bn	2021-10-01 → 2022-09-30	Cons.	Net sales
Revenue	¥11.7bn	2020-10-01 → 2021-09-30^d	Cons.	Net sales (5-year summary)
Revenue	¥10.9bn	2019-10-01 → 2020-09-30^d	Cons.	Net sales (5-year summary)
Operating income	¥833m	2022-10-01 → 2023-09-30	Cons.	Operating income
Operating income	¥627m	2021-10-01 → 2022-09-30	Cons.	Operating income
Ordinary income	¥738m	2022-10-01 → 2023-09-30	Cons.	Ordinary income
Ordinary income	¥593m	2021-10-01 → 2022-09-30	Cons.	Ordinary income
Ordinary income	¥154m	2020-10-01 → 2021-09-30^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥258m	2019-10-01 → 2020-09-30^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥782m	2022-10-01 → 2023-09-30	Cons.	Income before income taxes
Profit before tax	¥519m	2021-10-01 → 2022-09-30	Cons.	Income before income taxes
Net income (owners)	¥565m	2022-10-01 → 2023-09-30	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥496m	2021-10-01 → 2022-09-30	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥39m	2020-10-01 → 2021-09-30^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥43m	2019-10-01 → 2020-09-30^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥632m	2022-10-01 → 2023-09-30	Cons.	Profit loss
Net income	¥578m	2021-10-01 → 2022-09-30	Cons.	Profit loss
Total assets	¥6.8bn	at 2023-09-30	Cons.	Assets
Total assets	¥5.9bn	at 2022-09-30	Cons.	Assets
Total assets	¥4.2bn	at 2021-09-30^d	Cons.	Total assets (5-year summary)
Total assets	¥3.7bn	at 2020-09-30^d	Cons.	Total assets (5-year summary)
Total liabilities	¥3.1bn	at 2023-09-30	Cons.	Liabilities
Total liabilities	¥3.1bn	at 2022-09-30	Cons.	Liabilities
Net assets / equity	¥3.7bn	at 2023-09-30	Cons.	Net assets
Net assets / equity	¥2.9bn	at 2022-09-30	Cons.	Net assets
Net assets / equity	¥1.5bn	at 2021-09-30^d	Cons.	Net assets
Net assets / equity	¥873m	at 2020-09-30^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥3.0bn	at 2023-09-30	Cons.	Cash and deposits
Cash and deposits	¥3.3bn	at 2022-09-30	Cons.	Cash and deposits
Cash & equivalents	¥3.0bn	at 2023-09-30	Cons.	Cash and cash equivalents
Cash & equivalents	¥3.3bn	at 2022-09-30	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.2bn	at 2021-09-30^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.9bn	at 2020-09-30^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥266m	2022-10-01 → 2023-09-30	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥714m	2021-10-01 → 2022-09-30	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥31m	2020-10-01 → 2021-09-30^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥620m	2019-10-01 → 2020-09-30^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥1.0bn	2022-10-01 → 2023-09-30	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥413m	2021-10-01 → 2022-09-30	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥186m	2020-10-01 → 2021-09-30^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	¥13m	2019-10-01 → 2020-09-30^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥422m	2022-10-01 → 2023-09-30	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥681m	2021-10-01 → 2022-09-30	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥301m	2020-10-01 → 2021-09-30^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥51m	2019-10-01 → 2020-09-30^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥20.87	2022-10-01 → 2023-09-30	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥19.65	2021-10-01 → 2022-09-30	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-1.57	2020-10-01 → 2021-09-30^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥1.76	2019-10-01 → 2020-09-30^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥19.85	2022-10-01 → 2023-09-30	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥19.36	2021-10-01 → 2022-09-30	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥113.15	at 2023-09-30	Cons.	Net assets per share (5-year summary)
Net assets per share	¥86.79	at 2022-09-30	Cons.	Net assets per share (5-year summary)
Net assets per share	¥37.64	at 2021-09-30^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥22.35	at 2020-09-30^d	Cons.	Net assets per share (5-year summary)
Equity ratio	45.4%	at 2023-09-30	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	39.2%	at 2022-09-30	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	22.0%	at 2021-09-30^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	14.7%	at 2020-09-30^d	Cons.	Equity to asset ratio (5-year summary)
ROE	20.8%	2022-10-01 → 2023-09-30	Cons.	Rate of return on equity (5-year summary)
ROE	30.5%	2021-10-01 → 2022-09-30	Cons.	Rate of return on equity (5-year summary)
ROE	8.1%	2019-10-01 → 2020-09-30^d	Cons.	Rate of return on equity (5-year summary)
Employees	330	at 2023-09-30	Cons.	Number of employees
Employees	302	at 2022-09-30	Cons.	Number of employees
Employees	348	at 2021-09-30^d	Cons.	Number of employees
Employees	324	at 2020-09-30^d	Cons.	Number of employees
Revenue	¥8.7bn	2022-10-01 → 2023-09-30	Standalone	Net sales
Revenue	¥7.0bn	2021-10-01 → 2022-09-30	Standalone	Net sales
Revenue	¥5.7bn	2020-10-01 → 2021-09-30^d	Standalone	Net sales (5-year summary)
Revenue	¥5.5bn	2019-10-01 → 2020-09-30^d	Standalone	Net sales (5-year summary)
Revenue	¥6.0bn	2018-10-01 → 2019-09-30^d	Standalone	Net sales (5-year summary)
Operating income	¥480m	2022-10-01 → 2023-09-30	Standalone	Operating income
Operating income	¥239m	2021-10-01 → 2022-09-30	Standalone	Operating income
Ordinary income	¥471m	2022-10-01 → 2023-09-30	Standalone	Ordinary income
Ordinary income	¥339m	2021-10-01 → 2022-09-30	Standalone	Ordinary income
Ordinary income	−¥81m	2020-10-01 → 2021-09-30^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥259m	2019-10-01 → 2020-09-30^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥193m	2018-10-01 → 2019-09-30^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥471m	2022-10-01 → 2023-09-30	Standalone	Income before income taxes
Profit before tax	¥835m	2021-10-01 → 2022-09-30	Standalone	Income before income taxes
Net income	¥433m	2022-10-01 → 2023-09-30	Standalone	Profit loss
Net income	¥1.0bn	2021-10-01 → 2022-09-30	Standalone	Profit loss
Net income	¥128m	2020-10-01 → 2021-09-30^d	Standalone	Net income loss (5-year summary)
Net income	−¥294m	2019-10-01 → 2020-09-30^d	Standalone	Net income loss (5-year summary)
Net income	−¥315m	2018-10-01 → 2019-09-30^d	Standalone	Net income loss (5-year summary)
Total assets	¥4.0bn	at 2023-09-30	Standalone	Assets
Total assets	¥3.2bn	at 2022-09-30	Standalone	Assets
Total assets	¥1.4bn	at 2021-09-30^d	Standalone	Total assets (5-year summary)
Total assets	¥1.6bn	at 2020-09-30^d	Standalone	Total assets (5-year summary)
Total assets	¥1.6bn	at 2019-09-30^d	Standalone	Total assets (5-year summary)
Total liabilities	¥2.7bn	at 2023-09-30	Standalone	Liabilities
Total liabilities	¥2.4bn	at 2022-09-30	Standalone	Liabilities
Net assets / equity	¥1.3bn	at 2023-09-30	Standalone	Net assets
Net assets / equity	¥767m	at 2022-09-30	Standalone	Net assets
Net assets / equity	−¥1.1bn	at 2021-09-30^d	Standalone	Net assets
Net assets / equity	−¥1.3bn	at 2020-09-30^d	Standalone	Net assets (5-year summary)
Net assets / equity	−¥976m	at 2019-09-30^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥651m	at 2023-09-30	Standalone	Cash and deposits
Cash and deposits	¥1.2bn	at 2022-09-30	Standalone	Cash and deposits
EPS (basic)	¥15.97	2022-10-01 → 2023-09-30	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥40.09	2021-10-01 → 2022-09-30	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥5.19	2020-10-01 → 2021-09-30^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-11.95	2019-10-01 → 2020-09-30^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-76.9	2018-10-01 → 2019-09-30^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥15.19	2022-10-01 → 2023-09-30	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥39.5	2021-10-01 → 2022-09-30	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥48.92	at 2023-09-30	Standalone	Net assets per share (5-year summary)
Net assets per share	¥28.65	at 2022-09-30	Standalone	Net assets per share (5-year summary)
Net assets per share	¥-45.81	at 2021-09-30^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥-51.66	at 2020-09-30^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥-238.25	at 2019-09-30^d	Standalone	Net assets per share (5-year summary)
Equity ratio	33.3%	at 2023-09-30	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	23.9%	at 2022-09-30	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	-78.0%	at 2021-09-30^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	-81.8%	at 2020-09-30^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	-61.7%	at 2019-09-30^d	Standalone	Equity to asset ratio (5-year summary)
ROE	41.0%	2022-10-01 → 2023-09-30	Standalone	Rate of return on equity (5-year summary)
Shares issued	9,157,000	at 2023-09-30	Standalone	Total number of issued shares (5-year summary)
Shares issued	8,921,000	at 2022-09-30	Standalone	Total number of issued shares (5-year summary)
Shares issued	4,112,000	at 2021-09-30^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	4,098,000	at 2020-09-30^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	4,098,000	at 2019-09-30^d	Standalone	Total number of issued shares (5-year summary)
Employees	219	at 2023-09-30	Standalone	Number of employees
Employees	200	at 2022-09-30	Standalone	Number of employees
Employees	167	at 2021-09-30^d	Standalone	Number of employees
Employees	155	at 2020-09-30^d	Standalone	Number of employees
Employees	148	at 2019-09-30^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 · 1,204

Item	Context	Value	Unit
Basic earnings loss per share (5-year summary)	Prior2YearDuration	-1.57
Basic earnings loss per share (5-year summary)	Prior1YearDuration	19.65
Basic earnings loss per share (5-year summary)	CurrentYearDuration	20.87
Diluted earnings per share (5-year summary)	Prior3YearDuration	－
Diluted earnings per share (5-year summary)	Prior2YearDuration	－
Diluted earnings per share (5-year summary)	Prior1YearDuration	19.36
Diluted earnings per share (5-year summary)	CurrentYearDuration	19.85
Equity to asset ratio (5-year summary)	Prior3YearInstant	0.147
Equity to asset ratio (5-year summary)	Prior2YearInstant	0.220
Equity to asset ratio (5-year summary)	Prior1YearInstant	0.392
Equity to asset ratio (5-year summary)	CurrentYearInstant	0.454
Rate of return on equity (5-year summary)	Prior3YearDuration	0.081
Rate of return on equity (5-year summary)	Prior2YearDuration	－
Rate of return on equity (5-year summary)	Prior1YearDuration	0.305
Rate of return on equity (5-year summary)	CurrentYearDuration	0.208
Price earnings ratio (5-year summary)	Prior3YearDuration	－
Price earnings ratio (5-year summary)	Prior2YearDuration	－
Price earnings ratio (5-year summary)	Prior1YearDuration	13.04
Price earnings ratio (5-year summary)	CurrentYearDuration	36.85
Net cash provided by used in operating activities (5-year summary)	Prior3YearDuration	620147000	JPY
Net cash provided by used in operating activities (5-year summary)	Prior2YearDuration	31410000	JPY
Net cash provided by used in operating activities (5-year summary)	Prior1YearDuration	713969000	JPY
Net cash provided by used in operating activities (5-year summary)	CurrentYearDuration	266436000	JPY
Net cash provided by used in investing activities (5-year summary)	Prior3YearDuration	13325000	JPY
Net cash provided by used in investing activities (5-year summary)	Prior2YearDuration	-185561000	JPY
Net cash provided by used in investing activities (5-year summary)	Prior1YearDuration	-413271000	JPY
Net cash provided by used in investing activities (5-year summary)	CurrentYearDuration	-1019996000	JPY
Net cash provided by used in financing activities (5-year summary)	Prior3YearDuration	51455000	JPY
Net cash provided by used in financing activities (5-year summary)	Prior2YearDuration	300544000	JPY
Net cash provided by used in financing activities (5-year summary)	Prior1YearDuration	681090000	JPY
Net cash provided by used in financing activities (5-year summary)	CurrentYearDuration	421710000	JPY
Cash and cash equivalents (5-year summary)	Prior3YearInstant	1932263000	JPY
Cash and cash equivalents (5-year summary)	Prior2YearInstant	2161152000	JPY
Cash and cash equivalents (5-year summary)	Prior1YearInstant	3295116000	JPY
Cash and cash equivalents (5-year summary)	CurrentYearInstant	2984253000	JPY
Number of employees	Prior3YearInstant	324
Number of employees	Prior2YearInstant	348
Number of employees	Prior1YearInstant	302
Number of employees	CurrentYearInstant	330
Average number of temporary workers	Prior3YearInstant	27
Average number of temporary workers	Prior2YearInstant	25
Average number of temporary workers	Prior1YearInstant	18
Average number of temporary workers	CurrentYearInstant	23
Net sales (5-year summary)	Prior4YearDuration_NonConsolidatedMember	6021645000	JPY
Net sales (5-year summary)	Prior3YearDuration_NonConsolidatedMember	5463941000	JPY
Net sales (5-year summary)	Prior2YearDuration_NonConsolidatedMember	5651943000	JPY
Net sales (5-year summary)	Prior1YearDuration_NonConsolidatedMember	7046470000	JPY
Net sales (5-year summary)	CurrentYearDuration_NonConsolidatedMember	8733163000	JPY
Ordinary income loss (5-year summary)	Prior4YearDuration_NonConsolidatedMember	-192754000	JPY
Ordinary income loss (5-year summary)	Prior3YearDuration_NonConsolidatedMember	-259049000	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 2022-09-30	pass rounding
balance sheet identity	consolidated 2023-09-30	pass
balance sheet identity	non_consolidated 2022-09-30	pass rounding
balance sheet identity	non_consolidated 2023-09-30	pass
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2021-09-30	pass
statement vs summary · net assets	consolidated 2022-09-30	pass
statement vs summary · net assets	consolidated 2023-09-30	pass
statement vs summary · net assets	non_consolidated 2021-09-30	pass
statement vs summary · net assets	non_consolidated 2022-09-30	pass
statement vs summary · net assets	non_consolidated 2023-09-30	pass
statement vs summary · net income attributable to parent	consolidated 2021-10-01/2022-09-30	pass
statement vs summary · net income attributable to parent	consolidated 2022-10-01/2023-09-30	pass
statement vs summary · operating cash flow	consolidated 2021-10-01/2022-09-30	pass
statement vs summary · operating cash flow	consolidated 2022-10-01/2023-09-30	pass
statement vs summary · revenue	consolidated 2021-10-01/2022-09-30	pass
statement vs summary · revenue	consolidated 2022-10-01/2023-09-30	pass
statement vs summary · revenue	non_consolidated 2021-10-01/2022-09-30	pass
statement vs summary · revenue	non_consolidated 2022-10-01/2023-09-30	pass
statement vs summary · total assets	consolidated 2022-09-30	pass
statement vs summary · total assets	consolidated 2023-09-30	pass
statement vs summary · total assets	non_consolidated 2022-09-30	pass
statement vs summary · total assets	non_consolidated 2023-09-30	pass