Annual report

Period2024-10-01 → 2025-09-30
Filed2025-12-25
StandardJapan GAAP
ConsolidatedYes
Data checks23 of 23 passed
Key figures · 125
MetricValuePeriodScopeSource row
Revenue¥2.0bn2024-10-01 → 2025-09-30Cons.Net sales
Revenue¥1.6bn2023-10-01 → 2024-09-30Cons.Net sales
Operating income¥164m2024-10-01 → 2025-09-30Cons.Operating income
Operating income¥80m2023-10-01 → 2024-09-30Cons.Operating income
Ordinary income¥178m2024-10-01 → 2025-09-30Cons.Ordinary income
Ordinary income¥79m2023-10-01 → 2024-09-30Cons.Ordinary income
Profit before tax¥210m2024-10-01 → 2025-09-30Cons.Income before income taxes
Profit before tax¥79m2023-10-01 → 2024-09-30Cons.Income before income taxes
Net income (owners)¥123m2024-10-01 → 2025-09-30Cons.Profit loss attributable to owners of parent
Net income (owners)¥54m2023-10-01 → 2024-09-30Cons.Profit loss attributable to owners of parent
Net income¥141m2024-10-01 → 2025-09-30Cons.Profit loss
Net income¥51m2023-10-01 → 2024-09-30Cons.Profit loss
Total assets¥1.0bnat 2025-09-30Cons.Assets
Total assets¥1.4bnat 2024-09-30Cons.Assets
Total liabilities¥232mat 2025-09-30Cons.Liabilities
Total liabilities¥540mat 2024-09-30Cons.Liabilities
Net assets / equity¥771mat 2025-09-30Cons.Net assets
Net assets / equity¥836mat 2024-09-30Cons.Net assets
Net assets / equity¥840mat 2023-09-30vCons.Net assets
Cash and deposits¥484mat 2025-09-30Cons.Cash and deposits
Cash and deposits¥442mat 2024-09-30Cons.Cash and deposits
Cash & equivalents¥444mat 2025-09-30Cons.Cash and cash equivalents
Cash & equivalents¥402mat 2024-09-30Cons.Cash and cash equivalents
Cash & equivalents¥521mat 2023-09-30vCons.Cash and cash equivalents
Operating cash flow¥91m2024-10-01 → 2025-09-30Cons.Net cash provided by used in operating activities
Operating cash flow¥137m2023-10-01 → 2024-09-30Cons.Net cash provided by used in operating activities
Investing cash flow¥20m2024-10-01 → 2025-09-30Cons.Net cash provided by used in investment activities
Investing cash flow−¥133m2023-10-01 → 2024-09-30Cons.Net cash provided by used in investment activities
Financing cash flow−¥69m2024-10-01 → 2025-09-30Cons.Net cash provided by used in financing activities
Financing cash flow−¥123m2023-10-01 → 2024-09-30Cons.Net cash provided by used in financing activities
EPS (basic)¥111.532024-10-01 → 2025-09-30Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥49.022023-10-01 → 2024-09-30Cons.Basic earnings loss per share (5-year summary)
EPS (diluted)¥109.612024-10-01 → 2025-09-30Cons.Diluted earnings per share (5-year summary)
EPS (diluted)¥48.32023-10-01 → 2024-09-30Cons.Diluted earnings per share (5-year summary)
Net assets per share¥682.08at 2025-09-30Cons.Net assets per share (5-year summary)
Net assets per share¥622.24at 2024-09-30Cons.Net assets per share (5-year summary)
Equity ratio76.9%at 2025-09-30Cons.Equity to asset ratio (5-year summary)
Equity ratio50.0%at 2024-09-30Cons.Equity to asset ratio (5-year summary)
ROE16.9%2024-10-01 → 2025-09-30Cons.Rate of return on equity (5-year summary)
ROE7.9%2023-10-01 → 2024-09-30Cons.Rate of return on equity (5-year summary)
Employees59at 2025-09-30Cons.Number of employees
Employees58at 2024-09-30Cons.Number of employees
Revenue¥843m2024-10-01 → 2025-09-30StandaloneNet sales
Revenue¥1.3bn2023-10-01 → 2024-09-30StandaloneNet sales
Revenue¥1.2bn2022-10-01 → 2023-09-30vStandaloneNet sales (5-year summary)
Revenue¥1.1bn2021-10-01 → 2022-09-30vStandaloneNet sales (5-year summary)
Revenue¥1.0bn2020-10-01 → 2021-09-30dStandaloneNet sales (5-year summary)
Operating income¥40m2024-10-01 → 2025-09-30StandaloneOperating income
Operating income¥128m2023-10-01 → 2024-09-30StandaloneOperating income
Ordinary income¥56m2024-10-01 → 2025-09-30StandaloneOrdinary income
Ordinary income¥127m2023-10-01 → 2024-09-30StandaloneOrdinary income
Ordinary income¥76m2022-10-01 → 2023-09-30vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥244m2021-10-01 → 2022-09-30vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥231m2020-10-01 → 2021-09-30dStandaloneOrdinary income loss (5-year summary)
Profit before tax¥56m2024-10-01 → 2025-09-30StandaloneIncome before income taxes
Profit before tax¥127m2023-10-01 → 2024-09-30StandaloneIncome before income taxes
Net income¥33m2024-10-01 → 2025-09-30StandaloneProfit loss
Net income¥94m2023-10-01 → 2024-09-30StandaloneProfit loss
Net income¥53m2022-10-01 → 2023-09-30vStandaloneNet income loss (5-year summary)
Net income¥172m2021-10-01 → 2022-09-30vStandaloneNet income loss (5-year summary)
Net income¥156m2020-10-01 → 2021-09-30dStandaloneNet income loss (5-year summary)
Total assets¥776mat 2025-09-30StandaloneAssets
Total assets¥992mat 2024-09-30StandaloneAssets
Total assets¥932mat 2023-09-30vStandaloneTotal assets (5-year summary)
Total assets¥750mat 2022-09-30vStandaloneTotal assets (5-year summary)
Total assets¥730mat 2021-09-30dStandaloneTotal assets (5-year summary)
Total liabilities¥55mat 2025-09-30StandaloneLiabilities
Total liabilities¥265mat 2024-09-30StandaloneLiabilities
Net assets / equity¥721mat 2025-09-30StandaloneNet assets
Net assets / equity¥727mat 2024-09-30StandaloneNet assets
Net assets / equity¥689mat 2023-09-30vStandaloneNet assets
Net assets / equity¥424mat 2022-09-30vStandaloneNet assets (5-year summary)
Net assets / equity¥300mat 2021-09-30dStandaloneNet assets (5-year summary)
Cash and deposits¥370mat 2025-09-30StandaloneCash and deposits
Cash and deposits¥331mat 2024-09-30StandaloneCash and deposits
Cash & equivalents¥521mat 2023-09-30vStandaloneCash and cash equivalents (5-year summary)
Cash & equivalents¥354mat 2022-09-30vStandaloneCash and cash equivalents (5-year summary)
Cash & equivalents¥464mat 2021-09-30dStandaloneCash and cash equivalents (5-year summary)
Operating cash flow¥44m2022-10-01 → 2023-09-30vStandaloneNet cash provided by used in operating activities (5-year summary)
Operating cash flow¥51m2021-10-01 → 2022-09-30vStandaloneNet cash provided by used in operating activities (5-year summary)
Operating cash flow¥296m2020-10-01 → 2021-09-30dStandaloneNet cash provided by used in operating activities (5-year summary)
Investing cash flow−¥69m2022-10-01 → 2023-09-30vStandaloneNet cash provided by used in investing activities (5-year summary)
Investing cash flow−¥66m2021-10-01 → 2022-09-30vStandaloneNet cash provided by used in investing activities (5-year summary)
Investing cash flow−¥11m2020-10-01 → 2021-09-30dStandaloneNet cash provided by used in investing activities (5-year summary)
Financing cash flow¥193m2022-10-01 → 2023-09-30vStandaloneNet cash provided by used in financing activities (5-year summary)
Financing cash flow−¥95m2021-10-01 → 2022-09-30vStandaloneNet cash provided by used in financing activities (5-year summary)
Financing cash flow−¥49m2020-10-01 → 2021-09-30dStandaloneNet cash provided by used in financing activities (5-year summary)
EPS (basic)¥30.292024-10-01 → 2025-09-30StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥85.162023-10-01 → 2024-09-30StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥48.662022-10-01 → 2023-09-30vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥177.962021-10-01 → 2022-09-30vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥161.592020-10-01 → 2021-09-30dStandaloneBasic earnings loss per share (5-year summary)
EPS (diluted)¥29.772024-10-01 → 2025-09-30StandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥83.912023-10-01 → 2024-09-30StandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥47.792022-10-01 → 2023-09-30vStandaloneDiluted earnings per share (5-year summary)
Dividend per share¥502024-10-01 → 2025-09-30StandaloneDividend paid per share (5-year summary)
Dividend per share¥502023-10-01 → 2024-09-30StandaloneDividend paid per share (5-year summary)
Dividend per share¥502022-10-01 → 2023-09-30vStandaloneDividend paid per share (5-year summary)
Dividend per share¥502021-10-01 → 2022-09-30vStandaloneDividend paid per share (5-year summary)
Dividend per share¥502020-10-01 → 2021-09-30dStandaloneDividend paid per share (5-year summary)
Net assets per share¥637.96at 2025-09-30StandaloneNet assets per share (5-year summary)
Net assets per share¥658.39at 2024-09-30StandaloneNet assets per share (5-year summary)
Net assets per share¥623.22at 2023-09-30vStandaloneNet assets per share (5-year summary)
Net assets per share¥438.06at 2022-09-30vStandaloneNet assets per share (5-year summary)
Net assets per share¥310.1at 2021-09-30dStandaloneNet assets per share (5-year summary)
Equity ratio93.0%at 2025-09-30StandaloneEquity to asset ratio (5-year summary)
Equity ratio73.3%at 2024-09-30StandaloneEquity to asset ratio (5-year summary)
Equity ratio73.9%at 2023-09-30vStandaloneEquity to asset ratio (5-year summary)
Equity ratio56.5%at 2022-09-30vStandaloneEquity to asset ratio (5-year summary)
Equity ratio41.1%at 2021-09-30dStandaloneEquity to asset ratio (5-year summary)
ROE4.6%2024-10-01 → 2025-09-30StandaloneRate of return on equity (5-year summary)
ROE16.3%2023-10-01 → 2024-09-30StandaloneRate of return on equity (5-year summary)
ROE9.6%2022-10-01 → 2023-09-30vStandaloneRate of return on equity (5-year summary)
ROE47.6%2021-10-01 → 2022-09-30vStandaloneRate of return on equity (5-year summary)
ROE69.9%2020-10-01 → 2021-09-30dStandaloneRate of return on equity (5-year summary)
Shares issued1,130,600at 2025-09-30StandaloneTotal number of issued shares (5-year summary)
Shares issued1,104,900at 2024-09-30StandaloneTotal number of issued shares (5-year summary)
Shares issued1,104,900at 2023-09-30vStandaloneTotal number of issued shares (5-year summary)
Shares issued968,000at 2022-09-30vStandaloneTotal number of issued shares (5-year summary)
Shares issued968,000at 2021-09-30dStandaloneTotal number of issued shares (5-year summary)
Employees59at 2025-09-30StandaloneNumber of employees
Employees51at 2024-09-30StandaloneNumber of employees
Employees47at 2023-09-30vStandaloneNumber of employees
Employees41at 2022-09-30vStandaloneNumber of employees
Employees40at 2021-09-30dStandaloneNumber 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 · 50
SegmentItemPeriodValue
Reconciling Itemsreconcilingdepreciation2024-10-01 → 2025-09-30−¥1m
Reconciling Itemsreconcilingrevenue2024-10-01 → 2025-09-30−¥12m
Reconciling Itemsreconcilingrevenue intersegment2024-10-01 → 2025-09-30−¥12m
Reconciling Itemsreconcilingsegment assetsat 2025-09-30¥484m
Reconciling Itemsreconcilingsegment profit2024-10-01 → 2025-09-30−¥33,000
DX Service Business Reportable Segment Memberreportable segmentcapex2024-10-01 → 2025-09-30¥603,000
DX Service Business Reportable Segment Memberreportable segmentdepreciation2024-10-01 → 2025-09-30¥603,000
DX Service Business Reportable Segment Memberreportable segmentrevenue2024-10-01 → 2025-09-30¥423m
DX Service Business Reportable Segment Memberreportable segmentrevenue external2024-10-01 → 2025-09-30¥417m
DX Service Business Reportable Segment Memberreportable segmentrevenue intersegment2024-10-01 → 2025-09-30¥6m
DX Service Business Reportable Segment Memberreportable segmentsegment profit2024-10-01 → 2025-09-30¥34m
Human Resources Development Businessreportable segmentcapex2024-10-01 → 2025-09-30¥37m
Human Resources Development Businessreportable segmentdepreciation2024-10-01 → 2025-09-30¥28m
Human Resources Development Businessreportable segmentemployeesat 2025-09-3059 pure
Human Resources Development Businessreportable segmentrevenue2024-10-01 → 2025-09-30¥1.6bn
Human Resources Development Businessreportable segmentrevenue external2024-10-01 → 2025-09-30¥1.6bn
Human Resources Development Businessreportable segmentrevenue intersegment2024-10-01 → 2025-09-30¥6m
Human Resources Development Businessreportable segmentsegment assetsat 2025-09-30¥519m
Human Resources Development Businessreportable segmentsegment profit2024-10-01 → 2025-09-30¥129m
—segment totalcapex2024-10-01 → 2025-09-30¥38m
—segment totaldepreciation2024-10-01 → 2025-09-30¥28m
—segment totalrevenue2024-10-01 → 2025-09-30¥2.0bn
—segment totalrevenue external2024-10-01 → 2025-09-30¥2.0bn
—segment totalrevenue intersegment2024-10-01 → 2025-09-30¥12m
—segment totalsegment assetsat 2025-09-30¥519m
—segment totalsegment profit2024-10-01 → 2025-09-30¥164m
Reconciling Itemsreconcilingrevenue2023-10-01 → 2024-09-30−¥34m
Reconciling Itemsreconcilingrevenue intersegment2023-10-01 → 2024-09-30−¥34m
Reconciling Itemsreconcilingsegment assetsat 2024-09-30¥442m
Reconciling Itemsreconcilingsegment profit2023-10-01 → 2024-09-30−¥5m
DX Service Business Reportable Segment Memberreportable segmentdepreciation2023-10-01 → 2024-09-30¥160,000
DX Service Business Reportable Segment Memberreportable segmentrevenue2023-10-01 → 2024-09-30¥344m
DX Service Business Reportable Segment Memberreportable segmentrevenue external2023-10-01 → 2024-09-30¥313m
DX Service Business Reportable Segment Memberreportable segmentrevenue intersegment2023-10-01 → 2024-09-30¥31m
DX Service Business Reportable Segment Memberreportable segmentsegment assetsat 2024-09-30¥515m
DX Service Business Reportable Segment Memberreportable segmentsegment profit2023-10-01 → 2024-09-30−¥43m
Human Resources Development Businessreportable segmentcapex2023-10-01 → 2024-09-30¥23m
Human Resources Development Businessreportable segmentdepreciation2023-10-01 → 2024-09-30¥27m
Human Resources Development Businessreportable segmentrevenue2023-10-01 → 2024-09-30¥1.3bn
Human Resources Development Businessreportable segmentrevenue external2023-10-01 → 2024-09-30¥1.3bn
Human Resources Development Businessreportable segmentrevenue intersegment2023-10-01 → 2024-09-30¥2m
Human Resources Development Businessreportable segmentsegment assetsat 2024-09-30¥419m
Human Resources Development Businessreportable segmentsegment profit2023-10-01 → 2024-09-30¥128m
—segment totalcapex2023-10-01 → 2024-09-30¥23m
—segment totaldepreciation2023-10-01 → 2024-09-30¥27m
—segment totalrevenue2023-10-01 → 2024-09-30¥1.6bn
—segment totalrevenue external2023-10-01 → 2024-09-30¥1.6bn
—segment totalrevenue intersegment2023-10-01 → 2024-09-30¥34m
—segment totalsegment assetsat 2024-09-30¥934m
—segment totalsegment profit2023-10-01 → 2024-09-30¥85m

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

All source rows · 1,333
ItemContextValueUnit
Independent auditors report consolidated (text)FilingDateInstantText · Plus
Audit firm1 consolidatedFilingDateInstant
Original text (Japanese)太陽有限責任監査法人
Cpa1 audit firm1 consolidatedFilingDateInstant
Original text (Japanese)泉 淳一
Cpa2 audit firm1 consolidatedFilingDateInstant
Original text (Japanese)今井裕之
Key audit matters consolidated (text)FilingDateInstantText · Plus
Overview kam consolidated (text)FilingDateInstantText · Plus
Short description kam consolidatedFilingDateInstant_Row1Member
Original text (Japanese)コーチングサービスに係る売上高の期間帰属の適切性
Description including reason kam consolidated (text)FilingDateInstant_Row1MemberText · Plus
Reference kam consolidatedFilingDateInstant_Row1Member
Original text (Japanese)【注記事項】(収益認識関係)1.顧客との契約から生じる収益を分解した情報
Auditors response kam consolidated (text)FilingDateInstant_Row1MemberText · Plus
Other information consolidated (text)FilingDateInstantText · Plus
Fee related information consolidated (text)FilingDateInstantText · Plus
Independent auditors report non consolidated (text)FilingDateInstantText · Plus
Audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)太陽有限責任監査法人
Cpa1 audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)泉 淳一
Cpa2 audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)今井裕之
Key audit matters non consolidated (text)FilingDateInstantText · Plus
Overview kam non consolidated (text)FilingDateInstantText · Plus
Short description kam non consolidatedFilingDateInstant_Row1Member
Original text (Japanese)コーチングサービスに係る売上高の期間帰属の適切性
Same as kam for consolidated fskam non consolidated (text)FilingDateInstant_Row1MemberText · Plus
Other information non consolidated (text)FilingDateInstantText · Plus
Fee related information non consolidated (text)FilingDateInstantText · Plus
Number of submissionFilingDateInstant1
Net sales (5-year summary)Prior4YearDuration-JPY
Net sales (5-year summary)Prior3YearDuration-JPY
Net sales (5-year summary)Prior2YearDuration-JPY
Net sales (5-year summary)Prior1YearDuration1601091000JPY
Net sales (5-year summary)CurrentYearDuration2003993000JPY
Ordinary income loss (5-year summary)Prior4YearDuration-JPY
Ordinary income loss (5-year summary)Prior3YearDuration-JPY
Ordinary income loss (5-year summary)Prior2YearDuration-JPY
Ordinary income loss (5-year summary)Prior1YearDuration79043000JPY
Ordinary income loss (5-year summary)CurrentYearDuration178457000JPY
Profit loss attributable to owners of parent (5-year summary)Prior4YearDuration-JPY
Profit loss attributable to owners of parent (5-year summary)Prior3YearDuration-JPY
Profit loss attributable to owners of parent (5-year summary)Prior2YearDuration-JPY
Profit loss attributable to owners of parent (5-year summary)Prior1YearDuration54158000JPY
Profit loss attributable to owners of parent (5-year summary)CurrentYearDuration123294000JPY
Comprehensive income (5-year summary)Prior4YearDuration-JPY
Comprehensive income (5-year summary)Prior3YearDuration-JPY
Comprehensive income (5-year summary)Prior2YearDuration-JPY
Comprehensive income (5-year summary)Prior1YearDuration50976000JPY
Comprehensive income (5-year summary)CurrentYearDuration140650000JPY
Net assets (5-year summary)Prior4YearInstant-JPY
Net assets (5-year summary)Prior3YearInstant-JPY
Net assets (5-year summary)Prior2YearInstant-JPY
Net assets (5-year summary)Prior1YearInstant835543000JPY
Net assets (5-year summary)CurrentYearInstant771129000JPY
Total assets (5-year summary)Prior4YearInstant-JPY
Total assets (5-year summary)Prior3YearInstant-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 · 23 of 23 passed
balance sheet identityconsolidated 2024-09-30pass
balance sheet identityconsolidated 2025-09-30pass
balance sheet identitynon_consolidated 2024-09-30pass
balance sheet identitynon_consolidated 2025-09-30pass rounding
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2024-09-30pass
statement vs summary · net assetsconsolidated 2025-09-30pass
statement vs summary · net assetsnon_consolidated 2023-09-30pass
statement vs summary · net assetsnon_consolidated 2024-09-30pass
statement vs summary · net assetsnon_consolidated 2025-09-30pass
statement vs summary · net income attributable to parentconsolidated 2023-10-01/2024-09-30pass
statement vs summary · net income attributable to parentconsolidated 2024-10-01/2025-09-30pass
statement vs summary · operating cash flowconsolidated 2023-10-01/2024-09-30pass
statement vs summary · operating cash flowconsolidated 2024-10-01/2025-09-30pass
statement vs summary · revenueconsolidated 2023-10-01/2024-09-30pass
statement vs summary · revenueconsolidated 2024-10-01/2025-09-30pass
statement vs summary · revenuenon_consolidated 2023-10-01/2024-09-30pass
statement vs summary · revenuenon_consolidated 2024-10-01/2025-09-30pass
statement vs summary · total assetsconsolidated 2024-09-30pass
statement vs summary · total assetsconsolidated 2025-09-30pass
statement vs summary · total assetsnon_consolidated 2024-09-30pass
statement vs summary · total assetsnon_consolidated 2025-09-30pass