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
Accumulated depreciation and impairment loss tools furniture and fixtures	CurrentYearInstant_NonConsolidatedMember	-140238000	JPY
Tools furniture and fixtures net	Prior1YearInstant_NonConsolidatedMember	17280000	JPY
Tools furniture and fixtures net	CurrentYearInstant_NonConsolidatedMember	11029000	JPY
Lease assets ppe	Prior1YearInstant_NonConsolidatedMember	62661000	JPY
Lease assets ppe	CurrentYearInstant_NonConsolidatedMember	61331000	JPY
Accumulated depreciation and impairment loss lease assets ppe	Prior1YearInstant_NonConsolidatedMember	-29696000	JPY
Accumulated depreciation and impairment loss lease assets ppe	CurrentYearInstant_NonConsolidatedMember	-46679000	JPY
Lease assets net ppe	Prior1YearInstant_NonConsolidatedMember	32965000	JPY
Lease assets net ppe	CurrentYearInstant_NonConsolidatedMember	14651000	JPY
Property plant and equipment	Prior1YearInstant_NonConsolidatedMember	63030000	JPY
Property plant and equipment	CurrentYearInstant_NonConsolidatedMember	31510000	JPY
Software	Prior1YearInstant_NonConsolidatedMember	7690000	JPY
Software	CurrentYearInstant_NonConsolidatedMember	570000	JPY
Right of trademark	Prior1YearInstant_NonConsolidatedMember	63052000	JPY
Right of trademark	CurrentYearInstant_NonConsolidatedMember	52188000	JPY
Patent right	Prior1YearInstant_NonConsolidatedMember	28076000	JPY
Patent right	CurrentYearInstant_NonConsolidatedMember	25985000	JPY
Goodwill	Prior1YearInstant_NonConsolidatedMember	18789000	JPY
Goodwill	CurrentYearInstant_NonConsolidatedMember	－	JPY
Other ia	Prior1YearInstant_NonConsolidatedMember	73000	JPY
Other ia	CurrentYearInstant_NonConsolidatedMember	73000	JPY
Intangible assets	Prior1YearInstant_NonConsolidatedMember	117682000	JPY
Intangible assets	CurrentYearInstant_NonConsolidatedMember	78817000	JPY
Investment securities	Prior1YearInstant_NonConsolidatedMember	15990000	JPY
Investment securities	CurrentYearInstant_NonConsolidatedMember	15990000	JPY
Stocks of subsidiaries and affiliates	Prior1YearInstant_NonConsolidatedMember	7556830000	JPY
Stocks of subsidiaries and affiliates	CurrentYearInstant_NonConsolidatedMember	6827442000	JPY
Deferred tax assets	Prior1YearInstant_NonConsolidatedMember	51305000	JPY
Deferred tax assets	CurrentYearInstant_NonConsolidatedMember	138288000	JPY
Long term prepaid expenses	Prior1YearInstant_NonConsolidatedMember	4996000	JPY
Long term prepaid expenses	CurrentYearInstant_NonConsolidatedMember	－	JPY
Other ioa	Prior1YearInstant_NonConsolidatedMember	222139000	JPY
Other ioa	CurrentYearInstant_NonConsolidatedMember	249174000	JPY
Investments and other assets	Prior1YearInstant_NonConsolidatedMember	7851262000	JPY
Investments and other assets	CurrentYearInstant_NonConsolidatedMember	7230895000	JPY
Noncurrent assets	Prior1YearInstant_NonConsolidatedMember	8031976000	JPY
Noncurrent assets	CurrentYearInstant_NonConsolidatedMember	7341223000	JPY
Assets	Prior1YearInstant_NonConsolidatedMember	22155566000	JPY
Assets	CurrentYearInstant_NonConsolidatedMember	16697014000	JPY
Accounts payable trade	Prior1YearInstant_NonConsolidatedMember	15154000	JPY
Accounts payable trade	CurrentYearInstant_NonConsolidatedMember	2757000	JPY
Accrued expenses	Prior1YearInstant_NonConsolidatedMember	81160000	JPY
Accrued expenses	CurrentYearInstant_NonConsolidatedMember	34518000	JPY
Accounts payable other	Prior1YearInstant_NonConsolidatedMember	1038864000	JPY
Accounts payable other	CurrentYearInstant_NonConsolidatedMember	563197000	JPY
Income taxes payable	Prior1YearInstant_NonConsolidatedMember	82752000	JPY
Income taxes payable	CurrentYearInstant_NonConsolidatedMember	13801000	JPY
Advances received	Prior1YearInstant_NonConsolidatedMember	10343000	JPY
Advances received	CurrentYearInstant_NonConsolidatedMember	12110000	JPY
Deposits received	Prior1YearInstant_NonConsolidatedMember	94037000	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