Annual report

Period2023-04-01 → 2024-03-31

Filed2024-06-28

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Amended by S100TZLN (2024-07-03). Amended by S100U34E (2024-07-22).

Key figures · 134

Metric	Value	Period	Scope	Source row
Revenue	¥2.4bn	2023-04-01 → 2024-03-31	Cons.	Net sales
Revenue	¥2.3bn	2022-04-01 → 2023-03-31	Cons.	Net sales
Revenue	¥2.2bn	2021-04-01 → 2022-03-31^d	Cons.	Net sales (5-year summary)
Revenue	¥2.0bn	2020-04-01 → 2021-03-31^d	Cons.	Net sales (5-year summary)
Revenue	¥1.9bn	2019-04-01 → 2020-03-31^d	Cons.	Net sales (5-year summary)
Operating income	−¥380m	2023-04-01 → 2024-03-31	Cons.	Operating income
Operating income	¥20m	2022-04-01 → 2023-03-31	Cons.	Operating income
Ordinary income	−¥385m	2023-04-01 → 2024-03-31	Cons.	Ordinary income
Ordinary income	¥16m	2022-04-01 → 2023-03-31	Cons.	Ordinary income
Ordinary income	−¥50m	2021-04-01 → 2022-03-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥141m	2020-04-01 → 2021-03-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥156m	2019-04-01 → 2020-03-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥541m	2023-04-01 → 2024-03-31	Cons.	Income before income taxes
Profit before tax	¥26m	2022-04-01 → 2023-03-31	Cons.	Income before income taxes
Net income (owners)	−¥545m	2023-04-01 → 2024-03-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥17m	2022-04-01 → 2023-03-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥128m	2021-04-01 → 2022-03-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥202m	2020-04-01 → 2021-03-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥408m	2019-04-01 → 2020-03-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥545m	2023-04-01 → 2024-03-31	Cons.	Profit loss
Net income	¥17m	2022-04-01 → 2023-03-31	Cons.	Profit loss
Total assets	¥1.1bn	at 2024-03-31	Cons.	Assets
Total assets	¥1.3bn	at 2023-03-31	Cons.	Assets
Total assets	¥1.3bn	at 2022-03-31^d	Cons.	Total assets (5-year summary)
Total assets	¥966m	at 2021-03-31^d	Cons.	Total assets (5-year summary)
Total assets	¥499m	at 2020-03-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥1.2bn	at 2024-03-31	Cons.	Liabilities
Total liabilities	¥1.1bn	at 2023-03-31	Cons.	Liabilities
Net assets / equity	−¥148m	at 2024-03-31	Cons.	Net assets
Net assets / equity	¥120m	at 2023-03-31	Cons.	Net assets
Net assets / equity	¥103m	at 2022-03-31^d	Cons.	Net assets
Net assets / equity	−¥369m	at 2021-03-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	−¥168m	at 2020-03-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥100m	at 2024-03-31	Cons.	Cash and deposits
Cash and deposits	¥380m	at 2023-03-31	Cons.	Cash and deposits
Cash & equivalents	¥100m	at 2024-03-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥380m	at 2023-03-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥555m	at 2022-03-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥210m	at 2021-03-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥80m	at 2020-03-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥309m	2023-04-01 → 2024-03-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥26m	2022-04-01 → 2023-03-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥144m	2021-04-01 → 2022-03-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥213m	2020-04-01 → 2021-03-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥187m	2019-04-01 → 2020-03-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥186m	2023-04-01 → 2024-03-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥47m	2022-04-01 → 2023-03-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	¥12m	2021-04-01 → 2022-03-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	¥82m	2020-04-01 → 2021-03-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥16m	2019-04-01 → 2020-03-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥215m	2023-04-01 → 2024-03-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥102m	2022-04-01 → 2023-03-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥476m	2021-04-01 → 2022-03-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥260m	2020-04-01 → 2021-03-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥52m	2019-04-01 → 2020-03-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-37.34	2023-04-01 → 2024-03-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥1.18	2022-04-01 → 2023-03-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-13.44	2021-04-01 → 2022-03-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-24.4	2020-04-01 → 2021-03-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-49.21	2019-04-01 → 2020-03-31^d	Cons.	Basic earnings loss per share (5-year summary)
Net assets per share	¥-8.43	at 2024-03-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥8.38	at 2023-03-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥7.2	at 2022-03-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥-44.52	at 2021-03-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥-20.22	at 2020-03-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	-13.6%	at 2024-03-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	9.6%	at 2023-03-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	7.7%	at 2022-03-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	-38.2%	at 2021-03-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	-33.6%	at 2020-03-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	15.2%	2022-04-01 → 2023-03-31	Cons.	Rate of return on equity (5-year summary)
Employees	98	at 2024-03-31	Cons.	Number of employees
Employees	98	at 2023-03-31	Cons.	Number of employees
Employees	102	at 2022-03-31^d	Cons.	Number of employees
Employees	102	at 2021-03-31^d	Cons.	Number of employees
Employees	93	at 2020-03-31^d	Cons.	Number of employees
Revenue	¥23m	2023-04-01 → 2024-03-31	Standalone	Net sales
Revenue	¥21m	2022-04-01 → 2023-03-31	Standalone	Net sales
Revenue	¥18m	2021-04-01 → 2022-03-31^d	Standalone	Net sales (5-year summary)
Revenue	¥17m	2020-04-01 → 2021-03-31^d	Standalone	Net sales (5-year summary)
Revenue	¥17m	2019-04-01 → 2020-03-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥159m	2023-04-01 → 2024-03-31	Standalone	Operating income
Operating income	−¥42m	2022-04-01 → 2023-03-31	Standalone	Operating income
Ordinary income	−¥588m	2023-04-01 → 2024-03-31	Standalone	Ordinary income
Ordinary income	−¥73m	2022-04-01 → 2023-03-31	Standalone	Ordinary income
Ordinary income	−¥153m	2021-04-01 → 2022-03-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥102m	2020-04-01 → 2021-03-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥79m	2019-04-01 → 2020-03-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥589m	2023-04-01 → 2024-03-31	Standalone	Income before income taxes
Profit before tax	−¥63m	2022-04-01 → 2023-03-31	Standalone	Income before income taxes
Net income	−¥590m	2023-04-01 → 2024-03-31	Standalone	Profit loss
Net income	−¥64m	2022-04-01 → 2023-03-31	Standalone	Profit loss
Net income	−¥153m	2021-04-01 → 2022-03-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥131m	2020-04-01 → 2021-03-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥90m	2019-04-01 → 2020-03-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥117m	at 2024-03-31	Standalone	Assets
Total assets	¥410m	at 2023-03-31	Standalone	Assets
Total assets	¥478m	at 2022-03-31^d	Standalone	Total assets (5-year summary)
Total assets	¥93m	at 2021-03-31^d	Standalone	Total assets (5-year summary)
Total assets	¥152m	at 2020-03-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥30m	at 2024-03-31	Standalone	Liabilities
Total liabilities	¥10m	at 2023-03-31	Standalone	Liabilities
Net assets / equity	¥87m	at 2024-03-31	Standalone	Net assets
Net assets / equity	¥400m	at 2023-03-31	Standalone	Net assets
Net assets / equity	¥463m	at 2022-03-31^d	Standalone	Net assets
Net assets / equity	¥17m	at 2021-03-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥147m	at 2020-03-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥27m	at 2024-03-31	Standalone	Cash and deposits
Cash and deposits	¥276m	at 2023-03-31	Standalone	Cash and deposits
EPS (basic)	¥-40.38	2023-04-01 → 2024-03-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-4.46	2022-04-01 → 2023-03-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-16.07	2021-04-01 → 2022-03-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-15.77	2020-04-01 → 2021-03-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-10.88	2019-04-01 → 2020-03-31^d	Standalone	Basic earnings loss per share (5-year summary)
Net assets per share	¥4.96	at 2024-03-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥27.98	at 2023-03-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥32.44	at 2022-03-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥2.03	at 2021-03-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥17.8	at 2020-03-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	74.4%	at 2024-03-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	97.6%	at 2023-03-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	96.8%	at 2022-03-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	18.1%	at 2021-03-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	97.3%	at 2020-03-31^d	Standalone	Equity to asset ratio (5-year summary)
Shares issued	17,585,253	at 2024-03-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	14,285,253	at 2023-03-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	14,285,253	at 2022-03-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	8,285,253	at 2021-03-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	8,285,253	at 2020-03-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	8	at 2024-03-31	Standalone	Number of employees
Employees	2	at 2023-03-31	Standalone	Number of employees
Employees	3	at 2022-03-31^d	Standalone	Number of employees
Employees	4	at 2021-03-31^d	Standalone	Number of employees
Employees	3	at 2020-03-31^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
Sweetsreportable segment	employees	at 2024-03-31	81 pure

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

All source rows · 1,106

Item	Context	Value
Term of office information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E00390-000InatomiHitoshiMember	Original text (Japanese) （注）3
Official title or position information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E00390-000AkasheMashahikoMember	Original text (Japanese) 取締役
Name information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E00390-000AkasheMashahikoMember	Original text (Japanese) 明　瀬　雅　彦
Date of birth information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E00390-000AkasheMashahikoMember	1965-02-22
Career summary information about directors and corporate auditors (text)	FilingDateInstant_jpcrp030000-asr_E00390-000AkasheMashahikoMember	Text · Plus
Term of office information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E00390-000AkasheMashahikoMember	Original text (Japanese) （注）3
Official title or position information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E00390-000IchinoseHisayukiMember	Original text (Japanese) 監査役（常勤）
Name information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E00390-000IchinoseHisayukiMember	Original text (Japanese) 一　瀬　久　幸
Date of birth information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E00390-000IchinoseHisayukiMember	1955-09-24
Career summary information about directors and corporate auditors (text)	FilingDateInstant_jpcrp030000-asr_E00390-000IchinoseHisayukiMember	Text · Plus
Term of office information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E00390-000IchinoseHisayukiMember	Original text (Japanese) （注）4
Official title or position information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E00390-000TanakaTakayukiMember	Original text (Japanese) 監査役
Name information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E00390-000TanakaTakayukiMember	Original text (Japanese) 田　中　隆　之
Date of birth information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E00390-000TanakaTakayukiMember	1977-01-10
Career summary information about directors and corporate auditors (text)	FilingDateInstant_jpcrp030000-asr_E00390-000TanakaTakayukiMember	Text · Plus
Term of office information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E00390-000TanakaTakayukiMember	Original text (Japanese) （注）5
Official title or position information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E00390-000ItoNobuhikoMember	Original text (Japanese) 監査役
Name information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E00390-000ItoNobuhikoMember	Original text (Japanese) 伊　藤　信　彦
Date of birth information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E00390-000ItoNobuhikoMember	1976-02-24
Career summary information about directors and corporate auditors (text)	FilingDateInstant_jpcrp030000-asr_E00390-000ItoNobuhikoMember	Text · Plus
Term of office information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E00390-000ItoNobuhikoMember	Original text (Japanese) （注）6
Footnotes directors and corporate auditors (text)	FilingDateInstant_Row1Member	Text · Plus
Footnotes directors and corporate auditors (text)	FilingDateInstant_Row2Member	Text · Plus
Footnotes directors and corporate auditors (text)	FilingDateInstant_Row3Member	Text · Plus
Footnotes directors and corporate auditors (text)	FilingDateInstant_Row4Member	Text · Plus
Footnotes directors and corporate auditors (text)	FilingDateInstant_Row5Member	Text · Plus
Footnotes directors and corporate auditors (text)	FilingDateInstant_Row6Member	Text · Plus
Outside directors and outside corporate auditors (text)	FilingDateInstant	Text · Plus
Audits (text)	FilingDateInstant	Text · Plus
Remuneration for directors and other officers (text)	FilingDateInstant	Text · Plus
Remuneration etc paid by group to each director or other officer (text)	FilingDateInstant	Text · Plus
Shareholdings (text)	FilingDateInstant	Text · Plus
Regulations in accordance with which consolidated financial statements have been prepared financial information	CurrentYearDuration	Text · Plus
Regulations in accordance with which financial statements have been prepared financial information	CurrentYearDuration	Text · Plus
Description of fact that financial statements have been prepared in accordance with special provision financial information	CurrentYearDuration	Original text (Japanese) なお、当社は、特例財務諸表提出会社に該当し、財務諸表等規則第127条の規定により財務諸表を作成しております。
Note on independent audit financial information	CurrentYearDuration	Text · Plus
Remarkable efforts to ensure fair presentation of consolidated financial statements etc financial information	CurrentYearDuration	Text · Plus
Consolidated balance sheet (text)	CurrentYearDuration	Text · Plus
Consolidated statement of income (text)	CurrentYearDuration	Text · Plus
Consolidated statement of comprehensive income (text)	CurrentYearDuration	Text · Plus
Consolidated statement of changes in equity (text)	CurrentYearDuration	Text · Plus
Consolidated statement of cash flows (text)	CurrentYearDuration	Text · Plus
Notes uncertainties of entitys ability to continue as going concern consolidated financial statements (text)	CurrentYearDuration	Text · Plus
Notes significant accounting policies for preparation of consolidated financial statements (text)	CurrentYearDuration	Text · Plus
Number of consolidated subsidiaries and names of major consolidated subsidiaries (text)	CurrentYearDuration	Text · Plus
Names of major unconsolidated subsidiaries and associates and reasons for not being accounted for using equity method (text)	CurrentYearDuration	Text · Plus
Disclosure about fiscal years etc of consolidated subsidiaries (text)	CurrentYearDuration	Text · Plus
Disclosure of accounting policies (text)	CurrentYearDuration	Text · Plus
Significant accounting estimates consolidated financial statements (text)	CurrentYearDuration	Text · Plus
Notes regarding pledged assets (text)	CurrentYearInstant	Text · Plus

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 2023-03-31	pass
balance sheet identity	consolidated 2024-03-31	pass rounding
balance sheet identity	non_consolidated 2023-03-31	pass
balance sheet identity	non_consolidated 2024-03-31	pass rounding
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2022-03-31	pass
statement vs summary · net assets	consolidated 2023-03-31	pass
statement vs summary · net assets	consolidated 2024-03-31	pass
statement vs summary · net assets	non_consolidated 2022-03-31	pass
statement vs summary · net assets	non_consolidated 2023-03-31	pass
statement vs summary · net assets	non_consolidated 2024-03-31	pass
statement vs summary · net income attributable to parent	consolidated 2022-04-01/2023-03-31	pass
statement vs summary · net income attributable to parent	consolidated 2023-04-01/2024-03-31	pass
statement vs summary · operating cash flow	consolidated 2022-04-01/2023-03-31	pass
statement vs summary · operating cash flow	consolidated 2023-04-01/2024-03-31	pass
statement vs summary · revenue	consolidated 2022-04-01/2023-03-31	pass
statement vs summary · revenue	consolidated 2023-04-01/2024-03-31	pass
statement vs summary · revenue	non_consolidated 2022-04-01/2023-03-31	pass
statement vs summary · revenue	non_consolidated 2023-04-01/2024-03-31	pass
statement vs summary · total assets	consolidated 2023-03-31	pass
statement vs summary · total assets	consolidated 2024-03-31	pass
statement vs summary · total assets	non_consolidated 2023-03-31	pass
statement vs summary · total assets	non_consolidated 2024-03-31	pass