Annual report

Period2025-01-01 → 2025-12-31

Filed2026-03-25

StandardIFRS

ConsolidatedYes

Data checks21 of 21 passed

Key figures · 142

Metric	Value	Period	Scope	Source row
Revenue	¥5.3bn	2025-01-01 → 2025-12-31	Cons.	Revenue IFRS
Revenue	¥5.9bn	2024-01-01 → 2024-12-31	Cons.	Revenue IFRS
Revenue	¥7.6bn	2023-01-01 → 2023-12-31^v	Cons.	Revenue IFRS (5-year summary)
Revenue	¥9.1bn	2022-01-01 → 2022-12-31^v	Cons.	Revenue IFRS (5-year summary)
Revenue	¥10.0bn	2021-01-01 → 2021-12-31^d	Cons.	Revenue IFRS (5-year summary)
Operating income	¥264m	2025-01-01 → 2025-12-31	Cons.	Operating profit loss IFRS
Operating income	¥674m	2024-01-01 → 2024-12-31	Cons.	Operating profit loss IFRS
Profit before tax	¥1.1bn	2025-01-01 → 2025-12-31	Cons.	Profit loss before tax 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^v	Cons.	Profit loss before tax IFRS (5-year summary)
Profit before tax	−¥3.5bn	2022-01-01 → 2022-12-31^v	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)
Net income (owners)	¥741m	2025-01-01 → 2025-12-31	Cons.	Profit loss attributable to owners of parent IFRS
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^v	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)	−¥3.5bn	2022-01-01 → 2022-12-31^v	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	¥741m	2025-01-01 → 2025-12-31	Cons.	Profit loss IFRS
Net income	¥1.3bn	2024-01-01 → 2024-12-31	Cons.	Profit loss IFRS
Net income	−¥2.2bn	2023-01-01 → 2023-12-31^v	Cons.	Profit loss IFRS (5-year summary)
Net income	−¥3.6bn	2022-01-01 → 2022-12-31^v	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)
Total assets	¥14.1bn	at 2025-12-31	Cons.	Assets IFRS
Total assets	¥15.0bn	at 2024-12-31	Cons.	Assets IFRS
Total assets	¥14.6bn	at 2023-12-31^v	Cons.	Total assets IFRS (5-year summary)
Total assets	¥20.2bn	at 2022-12-31^v	Cons.	Total assets IFRS (5-year summary)
Total assets	¥23.9bn	at 2021-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total liabilities	¥1.2bn	at 2025-12-31	Cons.	Liabilities IFRS
Total liabilities	¥1.4bn	at 2024-12-31	Cons.	Liabilities IFRS
Net assets / equity	¥12.9bn	at 2025-12-31	Cons.	Equity IFRS
Net assets / equity	¥13.6bn	at 2024-12-31	Cons.	Equity IFRS
Net assets / equity	¥13.7bn	at 2023-12-31^v	Cons.	Equity IFRS
Equity (owners)	¥12.9bn	at 2025-12-31	Cons.	Equity attributable to owners of parent 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^v	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)	¥17.8bn	at 2022-12-31^v	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)
Cash & equivalents	¥5.9bn	at 2025-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥12.1bn	at 2024-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥12.0bn	at 2023-12-31^v	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥16.8bn	at 2022-12-31^v	Cons.	Cash and cash equivalents IFRS (5-year summary)
Cash & equivalents	¥20.4bn	at 2021-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Operating cash flow	¥578m	2025-01-01 → 2025-12-31	Cons.	Net cash provided by used in operating activities IFRS
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^v	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow	−¥2.7bn	2022-01-01 → 2022-12-31^v	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)
Investing cash flow	−¥4.9bn	2025-01-01 → 2025-12-31	Cons.	Net cash provided by used in investing activities IFRS
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^v	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow	−¥262m	2022-01-01 → 2022-12-31^v	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)
Financing cash flow	−¥1.9bn	2025-01-01 → 2025-12-31	Cons.	Net cash provided by used in financing activities IFRS
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^v	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow	−¥976m	2022-01-01 → 2022-12-31^v	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)
EPS (basic)	¥9.55	2025-01-01 → 2025-12-31	Cons.	Basic earnings loss per share IFRS
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^v	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (basic)	¥-33.47	2022-01-01 → 2022-12-31^v	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 (diluted)	¥-22.41	2021-01-01 → 2021-12-31^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
Net assets per share	¥175.06	at 2025-12-31	Cons.	Equity to asset ratio 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^v	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥169.52	at 2022-12-31^v	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)
Equity ratio	91.5%	at 2025-12-31	Cons.	Ratio of owners equity to gross assets 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^v	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	88.1%	at 2022-12-31^v	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)
ROE	5.6%	2025-01-01 → 2025-12-31	Cons.	Rate of return on equity 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^v	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	-18.0%	2022-01-01 → 2022-12-31^v	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)
Employees	101	at 2025-12-31	Cons.	Number of employees
Revenue	¥5.3bn	2025-01-01 → 2025-12-31	Standalone	Net sales
Revenue	¥5.9bn	2024-01-01 → 2024-12-31	Standalone	Net sales
Revenue	¥7.3bn	2023-01-01 → 2023-12-31^v	Standalone	Net sales (5-year summary)
Revenue	¥8.7bn	2022-01-01 → 2022-12-31^v	Standalone	Net sales (5-year summary)
Revenue	¥9.5bn	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Operating income	¥281m	2025-01-01 → 2025-12-31	Standalone	Operating income
Operating income	¥693m	2024-01-01 → 2024-12-31	Standalone	Operating income
Ordinary income	¥1.2bn	2025-01-01 → 2025-12-31	Standalone	Ordinary income
Ordinary income	¥1.0bn	2024-01-01 → 2024-12-31	Standalone	Ordinary income
Ordinary income	−¥1.6bn	2023-01-01 → 2023-12-31^v	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥2.9bn	2022-01-01 → 2022-12-31^v	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)
Profit before tax	−¥419m	2025-01-01 → 2025-12-31	Standalone	Income before income taxes
Profit before tax	¥1.0bn	2024-01-01 → 2024-12-31	Standalone	Income before income taxes
Net income	−¥741m	2025-01-01 → 2025-12-31	Standalone	Profit loss
Net income	¥1.4bn	2024-01-01 → 2024-12-31	Standalone	Profit loss
Net income	−¥2.1bn	2023-01-01 → 2023-12-31^v	Standalone	Net income loss (5-year summary)
Net income	−¥3.0bn	2022-01-01 → 2022-12-31^v	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)
Total assets	¥13.7bn	at 2025-12-31	Standalone	Assets
Total assets	¥16.1bn	at 2024-12-31	Standalone	Assets
Total assets	¥16.7bn	at 2023-12-31^v	Standalone	Total assets (5-year summary)
Total assets	¥22.2bn	at 2022-12-31^v	Standalone	Total assets (5-year summary)
Total assets	¥24.9bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥777m	at 2025-12-31	Standalone	Liabilities
Total liabilities	¥753m	at 2024-12-31	Standalone	Liabilities
Net assets / equity	¥12.9bn	at 2025-12-31	Standalone	Net assets
Net assets / equity	¥15.4bn	at 2024-12-31	Standalone	Net assets
Net assets / equity	¥16.0bn	at 2023-12-31^v	Standalone	Net assets
Net assets / equity	¥20.8bn	at 2022-12-31^v	Standalone	Net assets (5-year summary)
Net assets / equity	¥23.8bn	at 2021-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥5.3bn	at 2025-12-31	Standalone	Cash and deposits
Cash and deposits	¥7.0bn	at 2024-12-31	Standalone	Cash and deposits
EPS (basic)	¥-9.54	2025-01-01 → 2025-12-31	Standalone	Basic earnings loss per share (5-year summary)
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^v	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-29.1	2022-01-01 → 2022-12-31^v	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)
Net assets per share	¥175.93	at 2025-12-31	Standalone	Net assets 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^v	Standalone	Net assets per share (5-year summary)
Net assets per share	¥198.33	at 2022-12-31^v	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)
Equity ratio	94.0%	at 2025-12-31	Standalone	Equity to asset ratio (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^v	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	93.3%	at 2022-12-31^v	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)
ROE	-5.2%	2025-01-01 → 2025-12-31	Standalone	Rate of return on equity (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^v	Standalone	Rate of return on equity (5-year summary)
ROE	-13.7%	2022-01-01 → 2022-12-31^v	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)
Shares issued	107,429,400	at 2025-12-31	Standalone	Total number of issued shares (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^v	Standalone	Total number of issued shares (5-year summary)
Shares issued	107,429,400	at 2022-12-31^v	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)
Employees	87	at 2025-12-31	Standalone	Number of employees
Employees	103	at 2024-12-31	Standalone	Number of employees
Employees	134	at 2023-12-31^v	Standalone	Number of employees
Employees	324	at 2022-12-31^v	Standalone	Number of employees
Employees	376	at 2021-12-31^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 2025-12-31	101 pure

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

All source rows · 1,427

Item	Context	Value	Unit
Tools furniture and fixtures	CurrentYearInstant_NonConsolidatedMember	152206000	JPY
Accumulated depreciation and impairment loss tools furniture and fixtures	Prior1YearInstant_NonConsolidatedMember	-85671000	JPY
Accumulated depreciation and impairment loss tools furniture and fixtures	CurrentYearInstant_NonConsolidatedMember	-107815000	JPY
Tools furniture and fixtures net	Prior1YearInstant_NonConsolidatedMember	53990000	JPY
Tools furniture and fixtures net	CurrentYearInstant_NonConsolidatedMember	44391000	JPY
Other ppe	Prior1YearInstant_NonConsolidatedMember	1432000	JPY
Other ppe	CurrentYearInstant_NonConsolidatedMember	－	JPY
Other net ppe	Prior1YearInstant_NonConsolidatedMember	1432000	JPY
Other net ppe	CurrentYearInstant_NonConsolidatedMember	－	JPY
Property plant and equipment	Prior1YearInstant_NonConsolidatedMember	263678000	JPY
Property plant and equipment	CurrentYearInstant_NonConsolidatedMember	206975000	JPY
Software	Prior1YearInstant_NonConsolidatedMember	520000	JPY
Software	CurrentYearInstant_NonConsolidatedMember	328000	JPY
Right of trademark	Prior1YearInstant_NonConsolidatedMember	43971000	JPY
Right of trademark	CurrentYearInstant_NonConsolidatedMember	64783000	JPY
Patent right	Prior1YearInstant_NonConsolidatedMember	23520000	JPY
Patent right	CurrentYearInstant_NonConsolidatedMember	21320000	JPY
Intangible assets	Prior1YearInstant_NonConsolidatedMember	68013000	JPY
Intangible assets	CurrentYearInstant_NonConsolidatedMember	86431000	JPY
Investment securities	Prior1YearInstant_NonConsolidatedMember	11365000	JPY
Investment securities	CurrentYearInstant_NonConsolidatedMember	－	JPY
Stocks of subsidiaries and affiliates	Prior1YearInstant_NonConsolidatedMember	6827441000	JPY
Stocks of subsidiaries and affiliates	CurrentYearInstant_NonConsolidatedMember	516548000	JPY
Deferred tax assets	Prior1YearInstant_NonConsolidatedMember	516009000	JPY
Deferred tax assets	CurrentYearInstant_NonConsolidatedMember	186733000	JPY
Other ioa	Prior1YearInstant_NonConsolidatedMember	246779000	JPY
Other ioa	CurrentYearInstant_NonConsolidatedMember	221237000	JPY
Investments and other assets	Prior1YearInstant_NonConsolidatedMember	7601596000	JPY
Investments and other assets	CurrentYearInstant_NonConsolidatedMember	924518000	JPY
Noncurrent assets	Prior1YearInstant_NonConsolidatedMember	7933288000	JPY
Noncurrent assets	CurrentYearInstant_NonConsolidatedMember	1217925000	JPY
Assets	Prior1YearInstant_NonConsolidatedMember	16143404000	JPY
Assets	CurrentYearInstant_NonConsolidatedMember	13723193000	JPY
Accounts payable trade	Prior1YearInstant_NonConsolidatedMember	605000	JPY
Accounts payable trade	CurrentYearInstant_NonConsolidatedMember	4592000	JPY
Accrued expenses	Prior1YearInstant_NonConsolidatedMember	22590000	JPY
Accrued expenses	CurrentYearInstant_NonConsolidatedMember	26986000	JPY
Accounts payable other	Prior1YearInstant_NonConsolidatedMember	454310000	JPY
Accounts payable other	CurrentYearInstant_NonConsolidatedMember	495790000	JPY
Advances received	Prior1YearInstant_NonConsolidatedMember	2116000	JPY
Advances received	CurrentYearInstant_NonConsolidatedMember	1735000	JPY
Deposits received	Prior1YearInstant_NonConsolidatedMember	29107000	JPY
Deposits received	CurrentYearInstant_NonConsolidatedMember	19926000	JPY
Other cl	Prior1YearInstant_NonConsolidatedMember	75502000	JPY
Other cl	CurrentYearInstant_NonConsolidatedMember	48350000	JPY
Current liabilities	Prior1YearInstant_NonConsolidatedMember	584233000	JPY
Current liabilities	CurrentYearInstant_NonConsolidatedMember	597382000	JPY
Asset retirement obligations ncl	Prior1YearInstant_NonConsolidatedMember	107641000	JPY
Asset retirement obligations ncl	CurrentYearInstant_NonConsolidatedMember	124184000	JPY
Long term accrued expenses ncl	Prior1YearInstant_NonConsolidatedMember	61214000	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 2024-12-31	pass
balance sheet identity	consolidated 2025-12-31	pass
balance sheet identity	non_consolidated 2024-12-31	pass
balance sheet identity	non_consolidated 2025-12-31	pass
dei present		pass
period resolution		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 assets	non_consolidated 2025-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2025-01-01/2025-12-31	pass
statement vs summary · operating cash flow	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · operating cash flow	consolidated 2025-01-01/2025-12-31	pass
statement vs summary · revenue	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · revenue	consolidated 2025-01-01/2025-12-31	pass
statement vs summary · revenue	non_consolidated 2024-01-01/2024-12-31	pass
statement vs summary · revenue	non_consolidated 2025-01-01/2025-12-31	pass
statement vs summary · total assets	consolidated 2024-12-31	pass
statement vs summary · total assets	consolidated 2025-12-31	pass
statement vs summary · total assets	non_consolidated 2024-12-31	pass
statement vs summary · total assets	non_consolidated 2025-12-31	pass