Annual report

Period2024-01-01 → 2024-12-31

Filed2025-03-28

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 108

Metric	Value	Period	Scope	Source row
Revenue	¥982m	2024-01-01 → 2024-12-31	Cons.	Net sales
Revenue	¥923m	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥496m	2022-01-01 → 2022-12-31^d	Cons.	Net sales (5-year summary)
Operating income	¥50m	2024-01-01 → 2024-12-31	Cons.	Operating income
Operating income	−¥169m	2023-01-01 → 2023-12-31	Cons.	Operating income
Ordinary income	¥55m	2024-01-01 → 2024-12-31	Cons.	Ordinary income
Ordinary income	−¥72m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	−¥300m	2022-01-01 → 2022-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥55m	2024-01-01 → 2024-12-31	Cons.	Income before income taxes
Profit before tax	−¥315m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Net income (owners)	¥56m	2024-01-01 → 2024-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥313m	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥370m	2022-01-01 → 2022-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥56m	2024-01-01 → 2024-12-31	Cons.	Profit loss
Net income	−¥313m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Total assets	¥2.0bn	at 2024-12-31	Cons.	Assets
Total assets	¥1.3bn	at 2023-12-31	Cons.	Assets
Total assets	¥1.1bn	at 2022-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥721m	at 2024-12-31	Cons.	Liabilities
Total liabilities	¥713m	at 2023-12-31	Cons.	Liabilities
Net assets / equity	¥1.3bn	at 2024-12-31	Cons.	Net assets
Net assets / equity	¥614m	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥421m	at 2022-12-31^d	Cons.	Net assets
Cash and deposits	¥797m	at 2024-12-31	Cons.	Cash and deposits
Cash and deposits	¥463m	at 2023-12-31	Cons.	Cash and deposits
Cash & equivalents	¥797m	at 2024-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥463m	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥314m	at 2022-12-31^d	Cons.	Cash and cash equivalents
Operating cash flow	¥13m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥19m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥239m	2022-01-01 → 2022-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥319m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥372m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥246m	2022-01-01 → 2022-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥638m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥536m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥43m	2022-01-01 → 2022-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥13.11	2024-01-01 → 2024-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-76.9	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-96.23	2022-01-01 → 2022-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
Net assets per share	¥261.91	at 2024-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥144.09	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥109.72	at 2022-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	63.9%	at 2024-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	46.3%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	40.0%	at 2022-12-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	6.0%	2024-01-01 → 2024-12-31	Cons.	Rate of return on equity (5-year summary)
Employees	41	at 2024-12-31	Cons.	Number of employees
Employees	55	at 2023-12-31	Cons.	Number of employees
Employees	63	at 2022-12-31^d	Cons.	Number of employees
Revenue	¥987m	2024-01-01 → 2024-12-31	Standalone	Net sales
Revenue	¥957m	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥474m	2022-01-01 → 2022-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥683m	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥535m	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Operating income	¥1m	2024-01-01 → 2024-12-31	Standalone	Operating income
Operating income	−¥173m	2023-01-01 → 2023-12-31	Standalone	Operating income
Ordinary income	−¥50m	2024-01-01 → 2024-12-31	Standalone	Ordinary income
Ordinary income	−¥120m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥269m	2022-01-01 → 2022-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥260m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥254m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥50m	2024-01-01 → 2024-12-31	Standalone	Income before income taxes
Profit before tax	−¥340m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Net income	−¥51m	2024-01-01 → 2024-12-31	Standalone	Profit loss
Net income	−¥342m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	−¥277m	2022-01-01 → 2022-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥636m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥254m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥2.1bn	at 2024-12-31	Standalone	Assets
Total assets	¥1.4bn	at 2023-12-31	Standalone	Assets
Total assets	¥1.2bn	at 2022-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥1.5bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥1.3bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥823m	at 2024-12-31	Standalone	Liabilities
Total liabilities	¥689m	at 2023-12-31	Standalone	Liabilities
Net assets / equity	¥1.3bn	at 2024-12-31	Standalone	Net assets
Net assets / equity	¥734m	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥576m	at 2022-12-31^d	Standalone	Net assets
Net assets / equity	¥853m	at 2021-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥815m	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥763m	at 2024-12-31	Standalone	Cash and deposits
Cash and deposits	¥437m	at 2023-12-31	Standalone	Cash and deposits
EPS (basic)	¥-11.84	2024-01-01 → 2024-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-84.01	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-72.18	2022-01-01 → 2022-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-173.59	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-1,437.05	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
Net assets per share	¥262.98	at 2024-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥172.12	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥149.98	at 2022-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥222.15	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥4,599.49	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	60.9%	at 2024-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	51.6%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	48.0%	at 2022-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	56.4%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	60.4%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Shares issued	4,863,357	at 2024-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	4,263,357	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	3,839,720	at 2022-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	3,839,720	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	177,150	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	38	at 2024-12-31	Standalone	Number of employees
Employees	48	at 2023-12-31	Standalone	Number of employees
Employees	55	at 2022-12-31^d	Standalone	Number of employees
Employees	42	at 2021-12-31^d	Standalone	Number of employees
Employees	35	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.

All source rows · 1,103

Item	Context	Value	Unit
Subtotal ope cf	Prior1YearDuration	-28083000	JPY
Subtotal ope cf	CurrentYearDuration	27927000	JPY
Interest and dividends income received ope cf inv cf	Prior1YearDuration	10339000	JPY
Interest and dividends income received ope cf inv cf	CurrentYearDuration	3292000	JPY
Interest expenses paid ope cf fin cf	Prior1YearDuration	-4286000	JPY
Interest expenses paid ope cf fin cf	CurrentYearDuration	-18708000	JPY
Income taxes paid ope cf	Prior1YearDuration	-1717000	JPY
Income taxes paid ope cf	CurrentYearDuration	-2290000	JPY
Income taxes refund ope cf	Prior1YearDuration	4271000	JPY
Income taxes refund ope cf	CurrentYearDuration	2287000	JPY
Net cash provided by used in operating activities	Prior1YearDuration	-19476000	JPY
Net cash provided by used in operating activities	CurrentYearDuration	12509000	JPY
Purchase of property plant and equipment inv cf	Prior1YearDuration	-3821000	JPY
Purchase of property plant and equipment inv cf	CurrentYearDuration	-680000	JPY
Purchase of intangible assets inv cf	Prior1YearDuration	-388623000	JPY
Purchase of intangible assets inv cf	CurrentYearDuration	-318094000	JPY
Proceeds from collection of lease and guarantee deposits inv cf	Prior1YearDuration	20423000	JPY
Proceeds from collection of lease and guarantee deposits inv cf	CurrentYearDuration	－	JPY
Net cash provided by used in investment activities	Prior1YearDuration	-372021000	JPY
Net cash provided by used in investment activities	CurrentYearDuration	-318774000	JPY
Net increase decrease in short term loans payable fin cf	Prior1YearDuration	100000000	JPY
Net increase decrease in short term loans payable fin cf	CurrentYearDuration	-200000000	JPY
Proceeds from long term loans payable fin cf	Prior1YearDuration	－	JPY
Proceeds from long term loans payable fin cf	CurrentYearDuration	300000000	JPY
Repayment of long term loans payable fin cf	Prior1YearDuration	-63430000	JPY
Repayment of long term loans payable fin cf	CurrentYearDuration	-36150000	JPY
Proceeds from issuance of common stock fin cf	Prior1YearDuration	499891000	JPY
Proceeds from issuance of common stock fin cf	CurrentYearDuration	596160000	JPY
Payments of listing expenses fin cf	Prior1YearDuration	－	JPY
Payments of listing expenses fin cf	CurrentYearDuration	-21938000	JPY
Net cash provided by used in financing activities	Prior1YearDuration	536461000	JPY
Net cash provided by used in financing activities	CurrentYearDuration	638071000	JPY
Effect of exchange rate change on cash and cash equivalents	Prior1YearDuration	3618000	JPY
Effect of exchange rate change on cash and cash equivalents	CurrentYearDuration	2748000	JPY
Net increase decrease in cash and cash equivalents	Prior1YearDuration	148582000	JPY
Net increase decrease in cash and cash equivalents	CurrentYearDuration	334554000	JPY
Cash and cash equivalents	Prior2YearInstant	314008000	JPY
Cash and cash equivalents	Prior1YearInstant	462591000	JPY
Cash and cash equivalents	Prior1YearInstant	462591000	JPY
Cash and cash equivalents	CurrentYearInstant	797145000	JPY
Number of consolidated subsidiaries	CurrentYearInstant	1
Number of associates accounted for using equity method	CurrentYearInstant	1
Accumulated depreciation ppe by group	Prior1YearInstant	-7317000	JPY
Accumulated depreciation ppe by group	CurrentYearInstant	-10072000	JPY
Payroll and allowances sga	Prior1YearDuration	242763000	JPY
Payroll and allowances sga	CurrentYearDuration	152919000	JPY
Provision for bonuses sga	Prior1YearDuration	61859000	JPY
Provision for bonuses sga	CurrentYearDuration	35000000	JPY
System usage fee sga	Prior1YearDuration	54853000	JPY
System usage fee sga	CurrentYearDuration	70841000	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 · 24 of 24 passed

balance sheet identity	consolidated 2023-12-31	pass rounding
balance sheet identity	consolidated 2024-12-31	pass rounding
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	consolidated 2022-12-31	pass
statement vs summary · net assets	consolidated 2023-12-31	pass
statement vs summary · net assets	consolidated 2024-12-31	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 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