Annual report

Period2024-01-01 → 2024-12-31

Filed2025-03-28

StandardIFRS

ConsolidatedYes

Data checks21 of 21 passed

Key figures · 144

Metric	Value	Period	Scope	Source row
Revenue	¥5.9bn	2024-01-01 → 2024-12-31	Cons.	Revenue IFRS
Revenue	¥7.6bn	2023-01-01 → 2023-12-31	Cons.	Revenue IFRS
Revenue	¥9.1bn	2022-01-01 → 2022-12-31^d	Cons.	Revenue IFRS (5-year summary)
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)
Operating income	¥674m	2024-01-01 → 2024-12-31	Cons.	Operating profit loss IFRS
Operating income	−¥2.8bn	2023-01-01 → 2023-12-31	Cons.	Operating profit loss IFRS
Profit before tax	¥1.1bn	2024-01-01 → 2024-12-31	Cons.	Profit loss before tax 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^d	Cons.	Profit loss before tax IFRS (5-year summary)
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)
Net income (owners)	¥1.3bn	2024-01-01 → 2024-12-31	Cons.	Profit loss attributable to owners of parent IFRS
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^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
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	¥1.3bn	2024-01-01 → 2024-12-31	Cons.	Profit loss IFRS
Net income	−¥2.2bn	2023-01-01 → 2023-12-31	Cons.	Profit loss IFRS
Net income	−¥3.6bn	2022-01-01 → 2022-12-31^d	Cons.	Profit loss IFRS (5-year summary)
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)
Total assets	¥15.0bn	at 2024-12-31	Cons.	Assets IFRS
Total assets	¥14.6bn	at 2023-12-31	Cons.	Assets IFRS
Total assets	¥20.2bn	at 2022-12-31^d	Cons.	Total assets IFRS (5-year summary)
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 liabilities	¥1.4bn	at 2024-12-31	Cons.	Liabilities IFRS
Total liabilities	¥870m	at 2023-12-31	Cons.	Liabilities IFRS
Net assets / equity	¥13.6bn	at 2024-12-31	Cons.	Equity IFRS
Net assets / equity	¥13.7bn	at 2023-12-31	Cons.	Equity IFRS
Net assets / equity	¥17.8bn	at 2022-12-31^d	Cons.	Equity IFRS
Equity (owners)	¥13.6bn	at 2024-12-31	Cons.	Equity attributable to owners of parent 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^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
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)
Cash & equivalents	¥12.1bn	at 2024-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥12.0bn	at 2023-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥16.8bn	at 2022-12-31^d	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥20.4bn	at 2021-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Cash & equivalents	¥22.7bn	at 2020-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Operating cash flow	¥1.5bn	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in operating activities IFRS
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^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
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)
Investing cash flow	¥193m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in investing activities IFRS
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^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
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)
Financing cash flow	−¥2.3bn	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in financing activities IFRS
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^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
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)
EPS (basic)	¥15.58	2024-01-01 → 2024-12-31	Cons.	Basic earnings loss per share IFRS
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^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
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 (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)
Net assets per share	¥164.53	at 2024-12-31	Cons.	Equity to asset ratio 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^d	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)
Equity ratio	90.7%	at 2024-12-31	Cons.	Ratio of owners equity to gross assets 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^d	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)
ROE	9.7%	2024-01-01 → 2024-12-31	Cons.	Rate of return on equity 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^d	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)
Employees	117	at 2024-12-31	Cons.	Number of employees
Revenue	¥5.9bn	2024-01-01 → 2024-12-31	Standalone	Net sales
Revenue	¥7.3bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥8.7bn	2022-01-01 → 2022-12-31^d	Standalone	Net sales (5-year summary)
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)
Operating income	¥693m	2024-01-01 → 2024-12-31	Standalone	Operating income
Operating income	−¥2.1bn	2023-01-01 → 2023-12-31	Standalone	Operating income
Ordinary income	¥1.0bn	2024-01-01 → 2024-12-31	Standalone	Ordinary income
Ordinary income	−¥1.6bn	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥2.9bn	2022-01-01 → 2022-12-31^d	Standalone	Ordinary income loss (5-year summary)
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)
Profit before tax	¥1.0bn	2024-01-01 → 2024-12-31	Standalone	Income before income taxes
Profit before tax	−¥2.3bn	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Net income	¥1.4bn	2024-01-01 → 2024-12-31	Standalone	Profit loss
Net income	−¥2.1bn	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	−¥3.0bn	2022-01-01 → 2022-12-31^d	Standalone	Net income loss (5-year summary)
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)
Total assets	¥16.1bn	at 2024-12-31	Standalone	Assets
Total assets	¥16.7bn	at 2023-12-31	Standalone	Assets
Total assets	¥22.2bn	at 2022-12-31^d	Standalone	Total assets (5-year summary)
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 liabilities	¥753m	at 2024-12-31	Standalone	Liabilities
Total liabilities	¥696m	at 2023-12-31	Standalone	Liabilities
Net assets / equity	¥15.4bn	at 2024-12-31	Standalone	Net assets
Net assets / equity	¥16.0bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥20.8bn	at 2022-12-31^d	Standalone	Net assets
Net assets / equity	¥23.8bn	at 2021-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥25.9bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥7.0bn	at 2024-12-31	Standalone	Cash and deposits
Cash and deposits	¥7.5bn	at 2023-12-31	Standalone	Cash and deposits
EPS (basic)	¥16.41	2024-01-01 → 2024-12-31	Standalone	Basic earnings loss per share (5-year summary)
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^d	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 (diluted)	¥3.78	2020-01-01 → 2020-12-31^d	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥185.99	at 2024-12-31	Standalone	Net assets 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^d	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)
Equity ratio	95.1%	at 2024-12-31	Standalone	Equity to asset ratio (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^d	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)
ROE	9.0%	2024-01-01 → 2024-12-31	Standalone	Rate of return on equity (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^d	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)
Shares issued	107,429,400	at 2024-12-31	Standalone	Total number of issued shares (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^d	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)
Employees	103	at 2024-12-31	Standalone	Number of employees
Employees	134	at 2023-12-31	Standalone	Number of employees
Employees	324	at 2022-12-31^d	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

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 2024-12-31	117 pure

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

All source rows · 1,354

Item	Context	Value	Unit
Capital stock (5-year summary)	Prior3YearInstant_NonConsolidatedMember	5286015000	JPY
Capital stock (5-year summary)	Prior2YearInstant_NonConsolidatedMember	5286015000	JPY
Capital stock (5-year summary)	Prior1YearInstant_NonConsolidatedMember	5286015000	JPY
Capital stock (5-year summary)	CurrentYearInstant_NonConsolidatedMember	50000000	JPY
Total number of issued shares (5-year summary)	Prior4YearInstant_NonConsolidatedMember	107429400
Total number of issued shares (5-year summary)	Prior3YearInstant_NonConsolidatedMember	107429400
Total number of issued shares (5-year summary)	Prior2YearInstant_NonConsolidatedMember	107429400
Total number of issued shares (5-year summary)	Prior1YearInstant_NonConsolidatedMember	107429400
Total number of issued shares (5-year summary)	CurrentYearInstant_NonConsolidatedMember	107429400
Net assets (5-year summary)	Prior4YearInstant_NonConsolidatedMember	25901722000	JPY
Net assets (5-year summary)	Prior3YearInstant_NonConsolidatedMember	23761671000	JPY
Net assets (5-year summary)	Prior2YearInstant_NonConsolidatedMember	20754557000	JPY
Net assets (5-year summary)	Prior1YearInstant_NonConsolidatedMember	16001174000	JPY
Net assets (5-year summary)	CurrentYearInstant_NonConsolidatedMember	15390315000	JPY
Total assets (5-year summary)	Prior4YearInstant_NonConsolidatedMember	27314500000	JPY
Total assets (5-year summary)	Prior3YearInstant_NonConsolidatedMember	24924564000	JPY
Total assets (5-year summary)	Prior2YearInstant_NonConsolidatedMember	22155566000	JPY
Total assets (5-year summary)	Prior1YearInstant_NonConsolidatedMember	16697014000	JPY
Total assets (5-year summary)	CurrentYearInstant_NonConsolidatedMember	16143404000	JPY
Net assets per share (5-year summary)	Prior4YearInstant_NonConsolidatedMember	240.74
Net assets per share (5-year summary)	Prior3YearInstant_NonConsolidatedMember	227.43
Net assets per share (5-year summary)	Prior2YearInstant_NonConsolidatedMember	198.33
Net assets per share (5-year summary)	Prior1YearInstant_NonConsolidatedMember	170.56
Net assets per share (5-year summary)	CurrentYearInstant_NonConsolidatedMember	185.99
Dividend paid per share (5-year summary)	Prior4YearDuration_NonConsolidatedMember	－
Dividend paid per share (5-year summary)	Prior3YearDuration_NonConsolidatedMember	－
Dividend paid per share (5-year summary)	Prior2YearDuration_NonConsolidatedMember	－
Dividend paid per share (5-year summary)	Prior1YearDuration_NonConsolidatedMember	－
Dividend paid per share (5-year summary)	CurrentYearDuration_NonConsolidatedMember	－
Interim dividend paid per share (5-year summary)	Prior4YearDuration_NonConsolidatedMember	－
Interim dividend paid per share (5-year summary)	Prior3YearDuration_NonConsolidatedMember	－
Interim dividend paid per share (5-year summary)	Prior2YearDuration_NonConsolidatedMember	－
Interim dividend paid per share (5-year summary)	Prior1YearDuration_NonConsolidatedMember	－
Interim dividend paid per share (5-year summary)	CurrentYearDuration_NonConsolidatedMember	－
Basic earnings loss per share (5-year summary)	Prior4YearDuration_NonConsolidatedMember	3.78
Basic earnings loss per share (5-year summary)	Prior3YearDuration_NonConsolidatedMember	-13.45
Basic earnings loss per share (5-year summary)	Prior2YearDuration_NonConsolidatedMember	-29.10
Basic earnings loss per share (5-year summary)	Prior1YearDuration_NonConsolidatedMember	-22.37
Basic earnings loss per share (5-year summary)	CurrentYearDuration_NonConsolidatedMember	16.41
Diluted earnings per share (5-year summary)	Prior4YearDuration_NonConsolidatedMember	3.78
Diluted earnings per share (5-year summary)	Prior3YearDuration_NonConsolidatedMember	－
Diluted earnings per share (5-year summary)	Prior2YearDuration_NonConsolidatedMember	－
Diluted earnings per share (5-year summary)	Prior1YearDuration_NonConsolidatedMember	－
Diluted earnings per share (5-year summary)	CurrentYearDuration_NonConsolidatedMember	－
Equity to asset ratio (5-year summary)	Prior4YearInstant_NonConsolidatedMember	0.947
Equity to asset ratio (5-year summary)	Prior3YearInstant_NonConsolidatedMember	0.951
Equity to asset ratio (5-year summary)	Prior2YearInstant_NonConsolidatedMember	0.933
Equity to asset ratio (5-year summary)	Prior1YearInstant_NonConsolidatedMember	0.955
Equity to asset ratio (5-year summary)	CurrentYearInstant_NonConsolidatedMember	0.951
Rate of return on equity (5-year summary)	Prior4YearDuration_NonConsolidatedMember	0.016

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 2023-12-31	pass
balance sheet identity	consolidated 2024-12-31	pass
balance sheet identity	non_consolidated 2023-12-31	pass rounding
balance sheet identity	non_consolidated 2024-12-31	pass
dei present		pass
period resolution		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 assets	non_consolidated 2024-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · operating cash flow	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · operating cash flow	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · revenue	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · revenue	non_consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	non_consolidated 2024-01-01/2024-12-31	pass
statement vs summary · total assets	consolidated 2023-12-31	pass
statement vs summary · total assets	consolidated 2024-12-31	pass
statement vs summary · total assets	non_consolidated 2023-12-31	pass
statement vs summary · total assets	non_consolidated 2024-12-31	pass