Annual report

Period2022-01-01 → 2022-12-31

Filed2023-03-30

StandardIFRS

ConsolidatedYes

Data checks21 of 21 passed

Key figures · 147

Metric	Value	Period	Scope	Source row
Revenue	¥9.1bn	2022-01-01 → 2022-12-31	Cons.	Revenue IFRS
Revenue	¥10.0bn	2021-01-01 → 2021-12-31	Cons.	Revenue IFRS
Revenue	¥11.1bn	2020-01-01 → 2020-12-31^d	Cons.	Revenue IFRS (5-year summary)
Revenue	¥11.8bn	2019-01-01 → 2019-12-31^d	Cons.	Revenue IFRS (5-year summary)
Revenue	¥11.9bn	2018-01-01 → 2018-12-31^d	Cons.	Revenue IFRS (5-year summary)
Operating income	−¥3.5bn	2022-01-01 → 2022-12-31	Cons.	Operating profit loss IFRS
Operating income	−¥2.6bn	2021-01-01 → 2021-12-31	Cons.	Operating profit loss IFRS
Profit before tax	−¥3.5bn	2022-01-01 → 2022-12-31	Cons.	Profit loss before tax IFRS
Profit before tax	−¥2.6bn	2021-01-01 → 2021-12-31	Cons.	Profit loss before tax IFRS
Profit before tax	¥211m	2020-01-01 → 2020-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Profit before tax	¥269m	2019-01-01 → 2019-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Profit before tax	¥1.4bn	2018-01-01 → 2018-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Net income (owners)	−¥3.5bn	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent IFRS
Net income (owners)	−¥2.4bn	2021-01-01 → 2021-12-31	Cons.	Profit loss attributable to owners of parent IFRS
Net income (owners)	¥479m	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)	−¥969m	2019-01-01 → 2019-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)	¥407m	2018-01-01 → 2018-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income	−¥3.6bn	2022-01-01 → 2022-12-31	Cons.	Profit loss IFRS
Net income	−¥3.0bn	2021-01-01 → 2021-12-31	Cons.	Profit loss IFRS
Net income	¥211m	2020-01-01 → 2020-12-31^d	Cons.	Profit loss IFRS (5-year summary)
Net income	−¥1.4bn	2019-01-01 → 2019-12-31^d	Cons.	Profit loss IFRS (5-year summary)
Net income	¥121m	2018-01-01 → 2018-12-31^d	Cons.	Profit loss IFRS (5-year summary)
Total assets	¥20.2bn	at 2022-12-31	Cons.	Assets IFRS
Total assets	¥23.9bn	at 2021-12-31	Cons.	Assets IFRS
Total assets	¥26.5bn	at 2020-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total assets	¥27.2bn	at 2019-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total assets	¥28.2bn	at 2018-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total liabilities	¥2.4bn	at 2022-12-31	Cons.	Liabilities IFRS
Total liabilities	¥2.2bn	at 2021-12-31	Cons.	Liabilities IFRS
Net assets / equity	¥17.8bn	at 2022-12-31	Cons.	Equity IFRS
Net assets / equity	¥21.6bn	at 2021-12-31	Cons.	Equity IFRS
Net assets / equity	¥24.5bn	at 2020-12-31^d	Cons.	Equity IFRS
Equity (owners)	¥17.8bn	at 2022-12-31	Cons.	Equity attributable to owners of parent IFRS
Equity (owners)	¥21.0bn	at 2021-12-31	Cons.	Equity attributable to owners of parent IFRS
Equity (owners)	¥23.3bn	at 2020-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)	¥23.4bn	at 2019-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)	¥24.5bn	at 2018-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Cash & equivalents	¥16.8bn	at 2022-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥20.4bn	at 2021-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥22.7bn	at 2020-12-31^d	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥23.1bn	at 2019-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Cash & equivalents	¥22.8bn	at 2018-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Operating cash flow	−¥2.7bn	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities IFRS
Operating cash flow	−¥1.8bn	2021-01-01 → 2021-12-31	Cons.	Net cash provided by used in operating activities IFRS
Operating cash flow	¥610m	2020-01-01 → 2020-12-31^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow	¥1.0bn	2019-01-01 → 2019-12-31^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow	¥1.1bn	2018-01-01 → 2018-12-31^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
Investing cash flow	−¥262m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investing activities IFRS
Investing cash flow	−¥336m	2021-01-01 → 2021-12-31	Cons.	Net cash provided by used in investing activities IFRS
Investing cash flow	−¥166m	2020-01-01 → 2020-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow	−¥158m	2019-01-01 → 2019-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow	−¥810m	2018-01-01 → 2018-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Financing cash flow	−¥976m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities IFRS
Financing cash flow	−¥1.1bn	2021-01-01 → 2021-12-31	Cons.	Net cash provided by used in financing activities IFRS
Financing cash flow	−¥428m	2020-01-01 → 2020-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow	−¥420m	2019-01-01 → 2019-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow	¥3.1bn	2018-01-01 → 2018-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
EPS (basic)	¥-33.47	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share IFRS
EPS (basic)	¥-22.41	2021-01-01 → 2021-12-31	Cons.	Basic earnings loss per share IFRS
EPS (basic)	¥4.46	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (basic)	¥-9.01	2019-01-01 → 2019-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (basic)	¥3.78	2018-01-01 → 2018-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (diluted)	¥-22.41	2021-01-01 → 2021-12-31	Cons.	Diluted earnings loss per share IFRS
EPS (diluted)	¥4.46	2020-01-01 → 2020-12-31^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
EPS (diluted)	¥-9.01	2019-01-01 → 2019-12-31^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
EPS (diluted)	¥3.78	2018-01-01 → 2018-12-31^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
Net assets per share	¥169.52	at 2022-12-31	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥201.22	at 2021-12-31	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥216.74	at 2020-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥217.3	at 2019-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥227.75	at 2018-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Equity ratio	88.1%	at 2022-12-31	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	88.1%	at 2021-12-31	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	88.0%	at 2020-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	85.9%	at 2019-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	86.8%	at 2018-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
ROE	-18.0%	2022-01-01 → 2022-12-31	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	-10.7%	2021-01-01 → 2021-12-31	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	2.1%	2020-01-01 → 2020-12-31^d	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	-4.1%	2019-01-01 → 2019-12-31^d	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	1.7%	2018-01-01 → 2018-12-31^d	Cons.	Rate of return on equity IFRS (5-year summary)
Employees	409	at 2022-12-31	Cons.	Number of employees
Revenue	¥8.7bn	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥9.5bn	2021-01-01 → 2021-12-31	Standalone	Net sales
Revenue	¥10.6bn	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥11.4bn	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥12.2bn	2018-01-01 → 2018-12-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥3.2bn	2022-01-01 → 2022-12-31	Standalone	Operating income
Operating income	−¥1.7bn	2021-01-01 → 2021-12-31	Standalone	Operating income
Ordinary income	−¥2.9bn	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	−¥1.2bn	2021-01-01 → 2021-12-31	Standalone	Ordinary income
Ordinary income	¥605m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥1.8bn	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥5.0bn	2018-01-01 → 2018-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥3.0bn	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Profit before tax	−¥1.3bn	2021-01-01 → 2021-12-31	Standalone	Income before income taxes
Net income	−¥3.0bn	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	−¥1.4bn	2021-01-01 → 2021-12-31	Standalone	Profit loss
Net income	¥407m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥57m	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥3.0bn	2018-01-01 → 2018-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥22.2bn	at 2022-12-31	Standalone	Assets
Total assets	¥24.9bn	at 2021-12-31	Standalone	Assets
Total assets	¥27.3bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥26.7bn	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥27.2bn	at 2018-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥1.4bn	at 2022-12-31	Standalone	Liabilities
Total liabilities	¥1.2bn	at 2021-12-31	Standalone	Liabilities
Net assets / equity	¥20.8bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥23.8bn	at 2021-12-31	Standalone	Net assets
Net assets / equity	¥25.9bn	at 2020-12-31^d	Standalone	Net assets
Net assets / equity	¥25.5bn	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥25.5bn	at 2018-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥12.1bn	at 2022-12-31	Standalone	Cash and deposits
Cash and deposits	¥14.6bn	at 2021-12-31	Standalone	Cash and deposits
EPS (basic)	¥-29.1	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-13.45	2021-01-01 → 2021-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥3.78	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-0.53	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥27.86	2018-01-01 → 2018-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥3.78	2020-01-01 → 2020-12-31^d	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥27.85	2018-01-01 → 2018-12-31^d	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥198.33	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥227.43	at 2021-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥240.74	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥236.96	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥237.49	at 2018-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	93.3%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	95.1%	at 2021-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	94.7%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	95.4%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	94.0%	at 2018-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	-13.7%	2022-01-01 → 2022-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	-5.8%	2021-01-01 → 2021-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	1.6%	2020-01-01 → 2020-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	-0.2%	2019-01-01 → 2019-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	12.2%	2018-01-01 → 2018-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	107,429,400	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	107,429,400	at 2021-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	107,429,400	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	107,429,400	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	107,429,400	at 2018-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	324	at 2022-12-31	Standalone	Number of employees
Employees	376	at 2021-12-31	Standalone	Number of employees
Employees	415	at 2020-12-31^d	Standalone	Number of employees
Employees	368	at 2019-12-31^d	Standalone	Number of employees
Employees	357	at 2018-12-31^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.

Segments · 1

Segment	Item	Period	Value
Make Everyday Cooking Funreportable segment	employees	at 2022-12-31	409 pure

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

All source rows · 1,363

Item	Context	Value
Consolidated statement of cash flows IFRS (text)	CurrentYearDuration	Text · Plus
Notes reporting entity consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes basis of preparation consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes significant accounting policies consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes significant accounting estimates and judgements consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes segment information consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Description of fact that companys business comprises single segment IFRS	CurrentYearDuration	Text · Plus
Information about geographical areas IFRS (text)	CurrentYearDuration	Text · Plus
Information about major customers IFRS (text)	CurrentYearDuration	Text · Plus
Notes cash and cash equivalents consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes trade and other receivables consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes inventories consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes property plant and equipment consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes intangible assets consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes goodwill consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes subsidiaries consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes deferred taxes and income taxes consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes other financial assets consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes other assets and other liabilities consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes trade and other payables consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes other financial liabilities consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes leases consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes provisions consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes share capital and other equity items consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes business combinations consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes dividends consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes fair value of financial instruments consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes share based payments consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes finance income and finance costs consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes revenue consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes selling general and administrative expenses consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes other income and other expenses consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes other comprehensive income consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes changes in liabilities from financing activities consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes earnings per share consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes contingent liabilities consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes contractual obligations consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes subsequent events consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes related parties consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Notes approval of consolidated financial statements IFRS (text)	CurrentYearDuration	Text · Plus
Other information consolidated financial statements etc (text)	CurrentYearDuration	Text · Plus
Balance sheet (text)	CurrentYearDuration	Text · Plus
Statement of income (text)	CurrentYearDuration	Text · Plus
Statement of changes in equity (text)	CurrentYearDuration	Text · Plus
Notes significant accounting policies financial statements (text)	CurrentYearDuration	Text · Plus
Significant accounting estimates financial statements (text)	CurrentYearDuration	Text · Plus
Notes regarding assets and liabilities incurred from transactions with affiliated entities (text)	CurrentYearInstant_NonConsolidatedMember	Text · Plus
Notes regarding transactions with affiliated entities (text)	CurrentYearDuration_NonConsolidatedMember	Text · Plus
Major components of selling general and administrative expenses (text)	CurrentYearDuration_NonConsolidatedMember	Text · Plus
Notes regarding gain on sales of property plant and equipment (text)	CurrentYearDuration_NonConsolidatedMember	Text · Plus

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 · 21 of 21 passed

balance sheet identity	consolidated 2021-12-31	pass
balance sheet identity	consolidated 2022-12-31	pass
balance sheet identity	non_consolidated 2021-12-31	pass rounding
balance sheet identity	non_consolidated 2022-12-31	pass
dei present		pass
period resolution		pass
statement vs summary · net assets	non_consolidated 2020-12-31	pass
statement vs summary · net assets	non_consolidated 2021-12-31	pass
statement vs summary · net assets	non_consolidated 2022-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2021-01-01/2021-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · operating cash flow	consolidated 2021-01-01/2021-12-31	pass
statement vs summary · operating cash flow	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · revenue	consolidated 2021-01-01/2021-12-31	pass
statement vs summary · revenue	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · revenue	non_consolidated 2021-01-01/2021-12-31	pass
statement vs summary · revenue	non_consolidated 2022-01-01/2022-12-31	pass
statement vs summary · total assets	consolidated 2021-12-31	pass
statement vs summary · total assets	consolidated 2022-12-31	pass
statement vs summary · total assets	non_consolidated 2021-12-31	pass
statement vs summary · total assets	non_consolidated 2022-12-31	pass