Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-29

StandardIFRS

ConsolidatedYes

Data checks21 of 21 passed

Key figures · 145

Metric	Value	Period	Scope	Source row
Revenue	¥7.6bn	2023-01-01 → 2023-12-31	Cons.	Revenue IFRS
Revenue	¥9.1bn	2022-01-01 → 2022-12-31	Cons.	Revenue IFRS
Revenue	¥10.0bn	2021-01-01 → 2021-12-31^d	Cons.	Revenue IFRS (5-year summary)
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)
Operating income	−¥2.8bn	2023-01-01 → 2023-12-31	Cons.	Operating profit loss IFRS
Operating income	−¥3.5bn	2022-01-01 → 2022-12-31	Cons.	Operating profit loss IFRS
Profit before tax	−¥2.4bn	2023-01-01 → 2023-12-31	Cons.	Profit loss before tax 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^d	Cons.	Profit loss before tax IFRS (5-year summary)
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)
Net income (owners)	−¥2.2bn	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent IFRS
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^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
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	−¥2.2bn	2023-01-01 → 2023-12-31	Cons.	Profit loss IFRS
Net income	−¥3.6bn	2022-01-01 → 2022-12-31	Cons.	Profit loss IFRS
Net income	−¥3.0bn	2021-01-01 → 2021-12-31^d	Cons.	Profit loss IFRS (5-year summary)
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)
Total assets	¥14.6bn	at 2023-12-31	Cons.	Assets IFRS
Total assets	¥20.2bn	at 2022-12-31	Cons.	Assets IFRS
Total assets	¥23.9bn	at 2021-12-31^d	Cons.	Total assets IFRS (5-year summary)
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 liabilities	¥870m	at 2023-12-31	Cons.	Liabilities IFRS
Total liabilities	¥2.4bn	at 2022-12-31	Cons.	Liabilities IFRS
Net assets / equity	¥13.7bn	at 2023-12-31	Cons.	Equity IFRS
Net assets / equity	¥17.8bn	at 2022-12-31	Cons.	Equity IFRS
Net assets / equity	¥21.6bn	at 2021-12-31^d	Cons.	Equity IFRS
Equity (owners)	¥13.7bn	at 2023-12-31	Cons.	Equity attributable to owners of parent 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^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
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)
Cash & equivalents	¥12.0bn	at 2023-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥16.8bn	at 2022-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥20.4bn	at 2021-12-31^d	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥22.7bn	at 2020-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Cash & equivalents	¥23.1bn	at 2019-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Operating cash flow	−¥2.2bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities IFRS
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^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
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)
Investing cash flow	−¥532m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investing activities IFRS
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^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
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)
Financing cash flow	−¥3.1bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities IFRS
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^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
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)
EPS (basic)	¥-23.21	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share IFRS
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^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
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 (diluted)	¥-22.41	2021-01-01 → 2021-12-31^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
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)
Net assets per share	¥146.24	at 2023-12-31	Cons.	Equity to asset ratio 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^d	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)
Equity ratio	94.0%	at 2023-12-31	Cons.	Ratio of owners equity to gross assets 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^d	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)
ROE	-14.2%	2023-01-01 → 2023-12-31	Cons.	Rate of return on equity 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^d	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)
Employees	147	at 2023-12-31	Cons.	Number of employees
Revenue	¥7.3bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥8.7bn	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥9.5bn	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
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)
Operating income	−¥2.1bn	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	−¥3.2bn	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	−¥1.6bn	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥2.9bn	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	−¥1.2bn	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
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)
Profit before tax	−¥2.3bn	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	−¥3.0bn	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	−¥2.1bn	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	−¥3.0bn	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	−¥1.4bn	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
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)
Total assets	¥16.7bn	at 2023-12-31	Standalone	Assets
Total assets	¥22.2bn	at 2022-12-31	Standalone	Assets
Total assets	¥24.9bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
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 liabilities	¥696m	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥1.4bn	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥16.0bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥20.8bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥23.8bn	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥25.9bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥25.5bn	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥7.5bn	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥12.1bn	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥-22.37	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
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^d	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 (diluted)	¥3.78	2020-01-01 → 2020-12-31^d	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥170.56	at 2023-12-31	Standalone	Net assets 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^d	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)
Equity ratio	95.5%	at 2023-12-31	Standalone	Equity to asset ratio (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^d	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)
ROE	-11.7%	2023-01-01 → 2023-12-31	Standalone	Rate of return on equity (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^d	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)
Shares issued	107,429,400	at 2023-12-31	Standalone	Total number of issued shares (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^d	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)
Employees	134	at 2023-12-31	Standalone	Number of employees
Employees	324	at 2022-12-31	Standalone	Number of employees
Employees	376	at 2021-12-31^d	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

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 2023-12-31	147 pure

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

All source rows · 1,346

Item	Context	Value	Unit
Share based payment transactions ss IFRS	CurrentYearDuration_TreasurySharesIFRSMember	－	JPY
Share based payment transactions ss IFRS	CurrentYearDuration_OtherComponentsOfEquityIFRSMember	-27226000	JPY
Share based payment transactions ss IFRS	CurrentYearDuration_EquityAttributableToOwnersOfParentIFRSMember	-27226000	JPY
Share based payment transactions ss IFRS	CurrentYearDuration_NonControllingInterestsIFRSMember	－	JPY
Share based payment transactions ss IFRS	CurrentYearDuration	-27226000	JPY
Changes in ownership interest in subsidiaries ss IFRS	CurrentYearDuration_ShareCapitalIFRSMember	－	JPY
Changes in ownership interest in subsidiaries ss IFRS	CurrentYearDuration_CapitalSurplusIFRSMember	－	JPY
Changes in ownership interest in subsidiaries ss IFRS	CurrentYearDuration_RetainedEarningsIFRSMember	－	JPY
Changes in ownership interest in subsidiaries ss IFRS	CurrentYearDuration_TreasurySharesIFRSMember	－	JPY
Changes in ownership interest in subsidiaries ss IFRS	CurrentYearDuration_OtherComponentsOfEquityIFRSMember	－	JPY
Changes in ownership interest in subsidiaries ss IFRS	CurrentYearDuration_EquityAttributableToOwnersOfParentIFRSMember	－	JPY
Changes in ownership interest in subsidiaries ss IFRS	CurrentYearDuration_NonControllingInterestsIFRSMember	－	JPY
Changes in ownership interest in subsidiaries ss IFRS	CurrentYearDuration	－	JPY
Purchase of treasury shares ss IFRS	CurrentYearDuration_ShareCapitalIFRSMember	－	JPY
Purchase of treasury shares ss IFRS	CurrentYearDuration_CapitalSurplusIFRSMember	-132236000	JPY
Purchase of treasury shares ss IFRS	CurrentYearDuration_RetainedEarningsIFRSMember	－	JPY
Purchase of treasury shares ss IFRS	CurrentYearDuration_TreasurySharesIFRSMember	-2578296000	JPY
Purchase of treasury shares ss IFRS	CurrentYearDuration_OtherComponentsOfEquityIFRSMember	－	JPY
Purchase of treasury shares ss IFRS	CurrentYearDuration_EquityAttributableToOwnersOfParentIFRSMember	-2710532000	JPY
Purchase of treasury shares ss IFRS	CurrentYearDuration_NonControllingInterestsIFRSMember	－	JPY
Purchase of treasury shares ss IFRS	CurrentYearDuration	-2710532000	JPY
Transfer from other components of equity to retained earnings ss IFRS	CurrentYearDuration_ShareCapitalIFRSMember	－	JPY
Transfer from other components of equity to retained earnings ss IFRS	CurrentYearDuration_CapitalSurplusIFRSMember	－	JPY
Transfer from other components of equity to retained earnings ss IFRS	CurrentYearDuration_RetainedEarningsIFRSMember	-3908000	JPY
Transfer from other components of equity to retained earnings ss IFRS	CurrentYearDuration_TreasurySharesIFRSMember	－	JPY
Transfer from other components of equity to retained earnings ss IFRS	CurrentYearDuration_OtherComponentsOfEquityIFRSMember	3908000	JPY
Transfer from other components of equity to retained earnings ss IFRS	CurrentYearDuration_EquityAttributableToOwnersOfParentIFRSMember	－	JPY
Transfer from other components of equity to retained earnings ss IFRS	CurrentYearDuration_NonControllingInterestsIFRSMember	－	JPY
Transfer from other components of equity to retained earnings ss IFRS	CurrentYearDuration	－	JPY
Total transactions with owners IFRS	CurrentYearDuration_ShareCapitalIFRSMember	－	JPY
Total transactions with owners IFRS	CurrentYearDuration_CapitalSurplusIFRSMember	-132236000	JPY
Total transactions with owners IFRS	CurrentYearDuration_RetainedEarningsIFRSMember	-3908000	JPY
Total transactions with owners IFRS	CurrentYearDuration_TreasurySharesIFRSMember	-2578296000	JPY
Total transactions with owners IFRS	CurrentYearDuration_OtherComponentsOfEquityIFRSMember	-23318000	JPY
Total transactions with owners IFRS	CurrentYearDuration_EquityAttributableToOwnersOfParentIFRSMember	-2737758000	JPY
Total transactions with owners IFRS	CurrentYearDuration_NonControllingInterestsIFRSMember	－	JPY
Total transactions with owners IFRS	CurrentYearDuration	-2737758000	JPY
Equity IFRS	CurrentYearInstant_ShareCapitalIFRSMember	5286015000	JPY
Equity IFRS	CurrentYearInstant_CapitalSurplusIFRSMember	7014416000	JPY
Equity IFRS	CurrentYearInstant_RetainedEarningsIFRSMember	3268637000	JPY
Equity IFRS	CurrentYearInstant_TreasurySharesIFRSMember	-3313350000	JPY
Equity IFRS	CurrentYearInstant_OtherComponentsOfEquityIFRSMember	1472182000	JPY
Equity IFRS	CurrentYearInstant_EquityAttributableToOwnersOfParentIFRSMember	13727899000	JPY
Equity IFRS	CurrentYearInstant_NonControllingInterestsIFRSMember	－	JPY
Equity IFRS	CurrentYearInstant	13727899000	JPY
Profit loss before tax IFRS	Prior1YearDuration	-3529057000	JPY
Profit loss before tax IFRS	CurrentYearDuration	-2379922000	JPY
Impairment losses reversal of impairment losses ope cf IFRS	Prior1YearDuration	44209000	JPY
Impairment losses reversal of impairment losses ope cf IFRS	CurrentYearDuration	155998000	JPY
Depreciation and amortization ope cf IFRS	Prior1YearDuration	299187000	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 · 21 of 21 passed

balance sheet identity	consolidated 2022-12-31	pass
balance sheet identity	consolidated 2023-12-31	pass
balance sheet identity	non_consolidated 2022-12-31	pass
balance sheet identity	non_consolidated 2023-12-31	pass rounding
dei present		pass
period resolution		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 assets	non_consolidated 2023-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · operating cash flow	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · operating cash flow	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · revenue	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	non_consolidated 2022-01-01/2022-12-31	pass
statement vs summary · revenue	non_consolidated 2023-01-01/2023-12-31	pass
statement vs summary · total assets	consolidated 2022-12-31	pass
statement vs summary · total assets	consolidated 2023-12-31	pass
statement vs summary · total assets	non_consolidated 2022-12-31	pass
statement vs summary · total assets	non_consolidated 2023-12-31	pass