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
Liabilities and net assets	Prior1YearInstant	1327539000	JPY
Liabilities and net assets	CurrentYearInstant	1994355000	JPY
Net sales	Prior1YearDuration	923322000	JPY
Net sales	CurrentYearDuration	982352000	JPY
Cost of sales	Prior1YearDuration	421272000	JPY
Cost of sales	CurrentYearDuration	325806000	JPY
Gross profit	Prior1YearDuration	502049000	JPY
Gross profit	CurrentYearDuration	656546000	JPY
Selling general and administrative expenses	Prior1YearDuration	671424000	JPY
Selling general and administrative expenses	CurrentYearDuration	607029000	JPY
Operating income	Prior1YearDuration	-169374000	JPY
Operating income	CurrentYearDuration	49517000	JPY
Interest income noi	Prior1YearDuration	126000	JPY
Interest income noi	CurrentYearDuration	29000	JPY
Equity in earnings of affiliates noi	Prior1YearDuration	56873000	JPY
Equity in earnings of affiliates noi	CurrentYearDuration	57236000	JPY
Compensation income noi	Prior1YearDuration	49900000	JPY
Compensation income noi	CurrentYearDuration	－	JPY
Interest subsidy noi	Prior1YearDuration	1593000	JPY
Interest subsidy noi	CurrentYearDuration	－	JPY
Interest on refund noi	Prior1YearDuration	38000	JPY
Interest on refund noi	CurrentYearDuration	－	JPY
Other noi	Prior1YearDuration	－	JPY
Other noi	CurrentYearDuration	114000	JPY
Non operating income	Prior1YearDuration	108532000	JPY
Non operating income	CurrentYearDuration	57380000	JPY
Interest expenses noe	Prior1YearDuration	4491000	JPY
Interest expenses noe	CurrentYearDuration	16864000	JPY
Listing expenses noe	Prior1YearDuration	－	JPY
Listing expenses noe	CurrentYearDuration	32146000	JPY
Stock issuance cost noe	Prior1YearDuration	1749000	JPY
Stock issuance cost noe	CurrentYearDuration	－	JPY
Foreign exchange losses noe	Prior1YearDuration	3791000	JPY
Foreign exchange losses noe	CurrentYearDuration	2754000	JPY
Other noe	Prior1YearDuration	1000000	JPY
Other noe	CurrentYearDuration	－	JPY
Non operating expenses	Prior1YearDuration	11033000	JPY
Non operating expenses	CurrentYearDuration	51764000	JPY
Ordinary income	Prior1YearDuration	-71875000	JPY
Ordinary income	CurrentYearDuration	55133000	JPY
Loss on retirement of noncurrent assets el	Prior1YearDuration	217075000	JPY
Loss on retirement of noncurrent assets el	CurrentYearDuration	－	JPY
Head office transfer cost el	Prior1YearDuration	2384000	JPY
Head office transfer cost el	CurrentYearDuration	－	JPY
Restructuring expenses el	Prior1YearDuration	23674000	JPY
Restructuring expenses el	CurrentYearDuration	－	JPY
Extraordinary loss	Prior1YearDuration	243134000	JPY
Extraordinary loss	CurrentYearDuration	－	JPY
Income before income taxes	Prior1YearDuration	-315009000	JPY
Income before income taxes	CurrentYearDuration	55133000	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