Annual report

Period2020-09-01 → 2021-08-31

Filed2024-11-28

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Amends S100MXXO. Amended by S100UV3K (2024-11-28).

Key figures · 146

Metric	Value	Period	Scope	Source row
Revenue	¥18.8bn	2020-09-01 → 2021-08-31	Cons.	Net sales
Revenue	¥21.3bn	2019-09-01 → 2020-08-31	Cons.	Net sales
Revenue	¥24.4bn	2018-09-01 → 2019-08-31^d	Cons.	Net sales (5-year summary)
Revenue	¥27.4bn	2017-09-01 → 2018-08-31^d	Cons.	Net sales (5-year summary)
Revenue	¥30.0bn	2016-09-01 → 2017-08-31^d	Cons.	Net sales (5-year summary)
Operating income	¥365m	2020-09-01 → 2021-08-31	Cons.	Operating income
Operating income	¥414m	2019-09-01 → 2020-08-31	Cons.	Operating income
Ordinary income	¥382m	2020-09-01 → 2021-08-31	Cons.	Ordinary income
Ordinary income	¥358m	2019-09-01 → 2020-08-31	Cons.	Ordinary income
Ordinary income	−¥611m	2018-09-01 → 2019-08-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥590m	2017-09-01 → 2018-08-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥128m	2016-09-01 → 2017-08-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥380m	2020-09-01 → 2021-08-31	Cons.	Income before income taxes
Profit before tax	¥304m	2019-09-01 → 2020-08-31	Cons.	Income before income taxes
Net income (owners)	¥366m	2020-09-01 → 2021-08-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥288m	2019-09-01 → 2020-08-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥4.0bn	2018-09-01 → 2019-08-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥591m	2017-09-01 → 2018-08-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥24m	2016-09-01 → 2017-08-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥366m	2020-09-01 → 2021-08-31	Cons.	Profit loss
Net income	¥288m	2019-09-01 → 2020-08-31	Cons.	Profit loss
Total assets	¥10.8bn	at 2021-08-31	Cons.	Assets
Total assets	¥11.0bn	at 2020-08-31	Cons.	Assets
Total assets	¥12.0bn	at 2019-08-31^d	Cons.	Total assets (5-year summary)
Total assets	¥21.0bn	at 2018-08-31^d	Cons.	Total assets (5-year summary)
Total assets	¥25.2bn	at 2017-08-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥9.7bn	at 2021-08-31	Cons.	Liabilities
Total liabilities	¥10.2bn	at 2020-08-31	Cons.	Liabilities
Net assets / equity	¥1.1bn	at 2021-08-31	Cons.	Net assets
Net assets / equity	¥732m	at 2020-08-31	Cons.	Net assets
Net assets / equity	−¥4.2bn	at 2019-08-31^d	Cons.	Net assets
Net assets / equity	−¥234m	at 2018-08-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥438m	at 2017-08-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥1.6bn	at 2021-08-31	Cons.	Cash and deposits
Cash and deposits	¥1.6bn	at 2020-08-31	Cons.	Cash and deposits
Cash & equivalents	¥1.6bn	at 2021-08-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.6bn	at 2020-08-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥482m	at 2019-08-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥280m	at 2018-08-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥776m	at 2017-08-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥350m	2020-09-01 → 2021-08-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥798m	2019-09-01 → 2020-08-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥101m	2018-09-01 → 2019-08-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥676m	2017-09-01 → 2018-08-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥3.2bn	2016-09-01 → 2017-08-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥31m	2020-09-01 → 2021-08-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	¥337m	2019-09-01 → 2020-08-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	¥4.0bn	2018-09-01 → 2019-08-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	¥287m	2017-09-01 → 2018-08-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥9m	2016-09-01 → 2017-08-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	−¥354m	2020-09-01 → 2021-08-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥29m	2019-09-01 → 2020-08-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥3.9bn	2018-09-01 → 2019-08-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥104m	2017-09-01 → 2018-08-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥2.8bn	2016-09-01 → 2017-08-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥11.19	2020-09-01 → 2021-08-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥19.99	2019-09-01 → 2020-08-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-285.15	2018-09-01 → 2019-08-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-42.62	2017-09-01 → 2018-08-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥1.45	2016-09-01 → 2017-08-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥6.43	2020-09-01 → 2021-08-31	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥6.34	2019-09-01 → 2020-08-31	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥1.42	2016-09-01 → 2017-08-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥-20.77	at 2021-08-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥-269.29	at 2020-08-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥-356.58	at 2019-08-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥-71.33	at 2018-08-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥-25.03	at 2017-08-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	10.2%	at 2021-08-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	6.7%	at 2020-08-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	-35.3%	at 2019-08-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	-1.1%	at 2018-08-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	1.6%	at 2017-08-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	40.0%	2020-09-01 → 2021-08-31	Cons.	Rate of return on equity (5-year summary)
ROE	-16.6%	2019-09-01 → 2020-08-31	Cons.	Rate of return on equity (5-year summary)
ROE	6.2%	2016-09-01 → 2017-08-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	168	at 2021-08-31	Cons.	Number of employees
Employees	210	at 2020-08-31	Cons.	Number of employees
Employees	242	at 2019-08-31^d	Cons.	Number of employees
Employees	265	at 2018-08-31^d	Cons.	Number of employees
Employees	312	at 2017-08-31^d	Cons.	Number of employees
Revenue	¥118m	2020-09-01 → 2021-08-31	Standalone	Operating revenue1
Revenue	¥125m	2019-09-01 → 2020-08-31	Standalone	Operating revenue1
Revenue	¥166m	2018-09-01 → 2019-08-31^d	Standalone	Operating revenue1 (5-year summary)
Revenue	¥193m	2017-09-01 → 2018-08-31^d	Standalone	Operating revenue1 (5-year summary)
Revenue	¥200m	2016-09-01 → 2017-08-31^d	Standalone	Operating revenue1 (5-year summary)
Operating income	−¥15m	2020-09-01 → 2021-08-31	Standalone	Operating income
Operating income	−¥13m	2019-09-01 → 2020-08-31	Standalone	Operating income
Ordinary income	−¥6m	2020-09-01 → 2021-08-31	Standalone	Ordinary income
Ordinary income	−¥9m	2019-09-01 → 2020-08-31	Standalone	Ordinary income
Ordinary income	¥17m	2018-09-01 → 2019-08-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥25m	2017-09-01 → 2018-08-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥93m	2016-09-01 → 2017-08-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥357m	2020-09-01 → 2021-08-31	Standalone	Income before income taxes
Profit before tax	¥287m	2019-09-01 → 2020-08-31	Standalone	Income before income taxes
Net income	¥357m	2020-09-01 → 2021-08-31	Standalone	Profit loss
Net income	¥287m	2019-09-01 → 2020-08-31	Standalone	Profit loss
Net income	−¥4.6bn	2018-09-01 → 2019-08-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥909m	2017-09-01 → 2018-08-31^d	Standalone	Net income loss (5-year summary)
Net income	¥63m	2016-09-01 → 2017-08-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥1.2bn	at 2021-08-31	Standalone	Assets
Total assets	¥1.1bn	at 2020-08-31	Standalone	Assets
Total assets	¥801m	at 2019-08-31^d	Standalone	Total assets (5-year summary)
Total assets	¥2.8bn	at 2018-08-31^d	Standalone	Total assets (5-year summary)
Total assets	¥3.2bn	at 2017-08-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥430m	at 2021-08-31	Standalone	Liabilities
Total liabilities	¥701m	at 2020-08-31	Standalone	Liabilities
Net assets / equity	¥764m	at 2021-08-31	Standalone	Net assets
Net assets / equity	¥407m	at 2020-08-31	Standalone	Net assets
Net assets / equity	−¥4.5bn	at 2019-08-31^d	Standalone	Net assets
Net assets / equity	¥48m	at 2018-08-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥976m	at 2017-08-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥401m	at 2021-08-31	Standalone	Cash and deposits
Cash and deposits	¥302m	at 2020-08-31	Standalone	Cash and deposits
EPS (basic)	¥10.92	2020-09-01 → 2021-08-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥19.9	2019-09-01 → 2020-08-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-328.49	2018-09-01 → 2019-08-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-65.37	2017-09-01 → 2018-08-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥4.22	2016-09-01 → 2017-08-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥6.28	2020-09-01 → 2021-08-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥6.21	2019-09-01 → 2020-08-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥4.13	2016-09-01 → 2017-08-31^d	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥-28.99	at 2021-08-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥-289.44	at 2020-08-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥-379.78	at 2019-08-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥-51.19	at 2018-08-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥14.35	at 2017-08-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	63.9%	at 2021-08-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	36.7%	at 2020-08-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	-566.6%	at 2019-08-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	1.7%	at 2018-08-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	30.3%	at 2017-08-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	61.0%	2020-09-01 → 2021-08-31	Standalone	Rate of return on equity (5-year summary)
ROE	-13.9%	2019-09-01 → 2020-08-31	Standalone	Rate of return on equity (5-year summary)
ROE	-180.6%	2017-09-01 → 2018-08-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	6.8%	2016-09-01 → 2017-08-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	40,725,034	at 2021-08-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	16,191,347	at 2020-08-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	16,016,715	at 2019-08-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	16,016,715	at 2018-08-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	16,016,715	at 2017-08-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	3	at 2021-08-31	Standalone	Number of employees
Employees	4	at 2020-08-31	Standalone	Number of employees
Employees	4	at 2019-08-31^d	Standalone	Number of employees
Employees	4	at 2018-08-31^d	Standalone	Number of employees
Employees	4	at 2017-08-31^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 · 1,288

Item	Context	Value	Unit
Net assets	Prior1YearInstant	732329000	JPY
Profit loss attributable to owners of parent	CurrentYearDuration_RetainedEarningsMember	365892000	JPY
Profit loss attributable to owners of parent	CurrentYearDuration_ShareholdersEquityMember	365892000	JPY
Profit loss attributable to owners of parent	CurrentYearDuration	365892000	JPY
Purchase of treasury stock	CurrentYearDuration_TreasuryStockMember	-6000	JPY
Purchase of treasury stock	CurrentYearDuration_ShareholdersEquityMember	-6000	JPY
Purchase of treasury stock	CurrentYearDuration	-6000	JPY
Total changes of items during the period	CurrentYearDuration_CapitalStockMember	－	JPY
Total changes of items during the period	CurrentYearDuration_CapitalSurplusMember	－	JPY
Total changes of items during the period	CurrentYearDuration_RetainedEarningsMember	365892000	JPY
Total changes of items during the period	CurrentYearDuration_TreasuryStockMember	-6000	JPY
Total changes of items during the period	CurrentYearDuration_ShareholdersEquityMember	365886000	JPY
Total changes of items during the period	CurrentYearDuration	365886000	JPY
Net assets	CurrentYearInstant_CapitalStockMember	50000000	JPY
Net assets	CurrentYearInstant_CapitalSurplusMember	87908000	JPY
Net assets	CurrentYearInstant_RetainedEarningsMember	978529000	JPY
Net assets	CurrentYearInstant_TreasuryStockMember	-18221000	JPY
Net assets	CurrentYearInstant_ShareholdersEquityMember	1098216000	JPY
Net assets	CurrentYearInstant	1098216000	JPY
Income before income taxes	Prior1YearDuration	304110000	JPY
Income before income taxes	CurrentYearDuration	380465000	JPY
Depreciation of tangible assets not current	Prior1YearDuration	88749000	JPY
Depreciation of tangible assets not current	CurrentYearDuration	75731000	JPY
Depreciation of intangible assets ope cf	Prior1YearDuration	3332000	JPY
Depreciation of intangible assets ope cf	CurrentYearDuration	4563000	JPY
Impairment loss ope cf	Prior1YearDuration	24024000	JPY
Impairment loss ope cf	CurrentYearDuration	7537000	JPY
Increase decrease in allowance for doubtful accounts ope cf	Prior1YearDuration	-17670000	JPY
Increase decrease in allowance for doubtful accounts ope cf	CurrentYearDuration	-30000000	JPY
Increase decrease in provision for bonuses ope cf	Prior1YearDuration	30329000	JPY
Increase decrease in provision for bonuses ope cf	CurrentYearDuration	13320000	JPY
Increase decrease in net defined benefit liability ope cf	Prior1YearDuration	-38071000	JPY
Increase decrease in net defined benefit liability ope cf	CurrentYearDuration	-45102000	JPY
Interest and dividends income ope cf	Prior1YearDuration	-10863000	JPY
Interest and dividends income ope cf	CurrentYearDuration	-848000	JPY
Interest expenses ope cf	Prior1YearDuration	74490000	JPY
Interest expenses ope cf	CurrentYearDuration	53636000	JPY
Amortization of stock issuance cost ope cf	Prior1YearDuration	12265000	JPY
Amortization of stock issuance cost ope cf	CurrentYearDuration	12265000	JPY
Amortization of bond issuance cost ope cf	Prior1YearDuration	4498000	JPY
Amortization of bond issuance cost ope cf	CurrentYearDuration	－	JPY
Loss on retirement of property plant and equipment ope cf	Prior1YearDuration	8738000	JPY
Loss on retirement of property plant and equipment ope cf	CurrentYearDuration	4952000	JPY
Loss gain on sales of property plant and equipment ope cf	Prior1YearDuration	-21968000	JPY
Loss gain on sales of property plant and equipment ope cf	CurrentYearDuration	4474000	JPY
Loss on valuation of right of using facilities ope cf	Prior1YearDuration	4600000	JPY
Loss on valuation of right of using facilities ope cf	CurrentYearDuration	－	JPY
Decrease increase in notes and accounts receivable trade ope cf	Prior1YearDuration	301537000	JPY
Decrease increase in notes and accounts receivable trade ope cf	CurrentYearDuration	389904000	JPY
Decrease increase in inventories ope cf	Prior1YearDuration	1164597000	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 2020-08-31	pass rounding
balance sheet identity	consolidated 2021-08-31	pass
balance sheet identity	non_consolidated 2020-08-31	pass rounding
balance sheet identity	non_consolidated 2021-08-31	pass rounding
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2019-08-31	pass
statement vs summary · net assets	consolidated 2020-08-31	pass
statement vs summary · net assets	consolidated 2021-08-31	pass
statement vs summary · net assets	non_consolidated 2019-08-31	pass
statement vs summary · net assets	non_consolidated 2020-08-31	pass
statement vs summary · net assets	non_consolidated 2021-08-31	pass
statement vs summary · net income attributable to parent	consolidated 2019-09-01/2020-08-31	pass
statement vs summary · net income attributable to parent	consolidated 2020-09-01/2021-08-31	pass
statement vs summary · operating cash flow	consolidated 2019-09-01/2020-08-31	pass
statement vs summary · operating cash flow	consolidated 2020-09-01/2021-08-31	pass
statement vs summary · revenue	consolidated 2019-09-01/2020-08-31	pass
statement vs summary · revenue	consolidated 2020-09-01/2021-08-31	pass
statement vs summary · revenue	non_consolidated 2019-09-01/2020-08-31	pass
statement vs summary · revenue	non_consolidated 2020-09-01/2021-08-31	pass
statement vs summary · total assets	consolidated 2020-08-31	pass
statement vs summary · total assets	consolidated 2021-08-31	pass
statement vs summary · total assets	non_consolidated 2020-08-31	pass
statement vs summary · total assets	non_consolidated 2021-08-31	pass