Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-27

StandardIFRS

ConsolidatedYes

Data checks21 of 21 passed

Key figures · 153

Metric	Value	Period	Scope	Source row
Revenue	¥15.4bn	2023-01-01 → 2023-12-31	Cons.	Revenue IFRS
Revenue	¥13.8bn	2022-01-01 → 2022-12-31	Cons.	Revenue IFRS
Revenue	¥20.7bn	2021-01-01 → 2021-12-31^d	Cons.	Revenue IFRS (5-year summary)
Revenue	¥21.2bn	2020-01-01 → 2020-12-31^d	Cons.	Revenue IFRS (5-year summary)
Revenue	¥22.6bn	2019-01-01 → 2019-12-31^d	Cons.	Revenue IFRS (5-year summary)
Operating income	−¥1.9bn	2023-01-01 → 2023-12-31	Cons.	Operating profit loss IFRS
Operating income	−¥2.9bn	2022-01-01 → 2022-12-31	Cons.	Operating profit loss IFRS
Profit before tax	−¥1.9bn	2023-01-01 → 2023-12-31	Cons.	Profit loss before tax IFRS
Profit before tax	−¥3.0bn	2022-01-01 → 2022-12-31	Cons.	Profit loss before tax IFRS
Profit before tax	¥3.2bn	2021-01-01 → 2021-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Profit before tax	¥3.8bn	2020-01-01 → 2020-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Profit before tax	¥4.5bn	2019-01-01 → 2019-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Net income (owners)	−¥1.5bn	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent IFRS
Net income (owners)	−¥2.4bn	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent IFRS
Net income (owners)	¥2.2bn	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)	¥2.5bn	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)	¥3.1bn	2019-01-01 → 2019-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income	−¥1.5bn	2023-01-01 → 2023-12-31	Cons.	Profit loss IFRS
Net income	−¥2.4bn	2022-01-01 → 2022-12-31	Cons.	Profit loss IFRS
Total assets	¥36.7bn	at 2023-12-31	Cons.	Assets IFRS
Total assets	¥33.5bn	at 2022-12-31	Cons.	Assets IFRS
Total assets	¥34.5bn	at 2021-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total assets	¥32.3bn	at 2020-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total assets	¥31.7bn	at 2019-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total liabilities	¥14.3bn	at 2023-12-31	Cons.	Liabilities IFRS
Total liabilities	¥9.9bn	at 2022-12-31	Cons.	Liabilities IFRS
Net assets / equity	¥22.5bn	at 2023-12-31	Cons.	Equity IFRS
Net assets / equity	¥23.7bn	at 2022-12-31	Cons.	Equity IFRS
Net assets / equity	¥26.1bn	at 2021-12-31^d	Cons.	Equity IFRS
Equity (owners)	¥22.5bn	at 2023-12-31	Cons.	Equity attributable to owners of parent IFRS
Equity (owners)	¥23.6bn	at 2022-12-31	Cons.	Equity attributable to owners of parent IFRS
Equity (owners)	¥26.1bn	at 2021-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)	¥24.6bn	at 2020-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)	¥23.2bn	at 2019-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Cash & equivalents	¥3.9bn	at 2023-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥3.5bn	at 2022-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥3.5bn	at 2021-12-31^d	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥3.2bn	at 2020-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Cash & equivalents	¥3.0bn	at 2019-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Operating cash flow	¥3.4bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities IFRS
Operating cash flow	¥1.6bn	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities IFRS
Operating cash flow	¥3.8bn	2021-01-01 → 2021-12-31^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow	¥5.1bn	2020-01-01 → 2020-12-31^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow	¥3.8bn	2019-01-01 → 2019-12-31^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
Investing cash flow	−¥3.7bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investing activities IFRS
Investing cash flow	−¥2.9bn	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investing activities IFRS
Investing cash flow	−¥3.4bn	2021-01-01 → 2021-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow	−¥2.8bn	2020-01-01 → 2020-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow	−¥4.0bn	2019-01-01 → 2019-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Financing cash flow	¥705m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities IFRS
Financing cash flow	¥1.2bn	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities IFRS
Financing cash flow	−¥108m	2021-01-01 → 2021-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow	−¥2.1bn	2020-01-01 → 2020-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow	−¥2.4bn	2019-01-01 → 2019-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
EPS (basic)	¥-16.76	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share IFRS
EPS (basic)	¥-27.54	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share IFRS
EPS (basic)	¥24.72	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (basic)	¥28.16	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (basic)	¥35.4	2019-01-01 → 2019-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (diluted)	¥-16.76	2023-01-01 → 2023-12-31	Cons.	Diluted earnings loss per share IFRS
EPS (diluted)	¥-27.54	2022-01-01 → 2022-12-31	Cons.	Diluted earnings loss per share IFRS
EPS (diluted)	¥24.32	2021-01-01 → 2021-12-31^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
EPS (diluted)	¥27.7	2020-01-01 → 2020-12-31^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
EPS (diluted)	¥34.95	2019-01-01 → 2019-12-31^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
Net assets per share	¥253.08	at 2023-12-31	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥267.36	at 2022-12-31	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥296.77	at 2021-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥280.87	at 2020-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥265.56	at 2019-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Equity ratio	61.2%	at 2023-12-31	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	70.5%	at 2022-12-31	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	75.7%	at 2021-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	76.2%	at 2020-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	73.3%	at 2019-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
ROE	-6.5%	2023-01-01 → 2023-12-31	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	-9.8%	2022-01-01 → 2022-12-31	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	8.6%	2021-01-01 → 2021-12-31^d	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	10.3%	2020-01-01 → 2020-12-31^d	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	14.0%	2019-01-01 → 2019-12-31^d	Cons.	Rate of return on equity IFRS (5-year summary)
Employees	935	at 2023-12-31	Cons.	Number of employees
Employees	950	at 2022-12-31	Cons.	Number of employees
Employees	940	at 2021-12-31^d	Cons.	Number of employees
Employees	951	at 2020-12-31^d	Cons.	Number of employees
Employees	943	at 2019-12-31^d	Cons.	Number of employees
Revenue	¥13.7bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥12.3bn	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥18.6bn	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥19.4bn	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥19.9bn	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥1.5bn	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	−¥2.2bn	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	−¥1.5bn	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥2.2bn	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	¥2.4bn	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥3.4bn	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥3.4bn	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥2.0bn	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	−¥3.1bn	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	−¥1.9bn	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	−¥2.8bn	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	¥731m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥1.8bn	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥2.3bn	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥27.7bn	at 2023-12-31	Standalone	Assets
Total assets	¥25.9bn	at 2022-12-31	Standalone	Assets
Total assets	¥27.0bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥25.5bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥24.8bn	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥12.6bn	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥9.1bn	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥15.0bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥16.8bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥19.9bn	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥19.9bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥19.2bn	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥3.3bn	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥2.9bn	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥-21.13	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-31.89	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥8.32	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥20.46	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥26.57	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥8.19	2021-01-01 → 2021-12-31^d	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥20.13	2020-01-01 → 2020-12-31^d	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥26.24	2019-01-01 → 2019-12-31^d	Standalone	Diluted earnings per share (5-year summary)
Dividend per share	¥1	2023-01-01 → 2023-12-31	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥1	2022-01-01 → 2022-12-31	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥8.7	2021-01-01 → 2021-12-31^d	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥13.2	2020-01-01 → 2020-12-31^d	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥13	2019-01-01 → 2019-12-31^d	Standalone	Dividend paid per share (5-year summary)
Net assets per share	¥169.13	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥190.36	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥225.87	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥226.92	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥219.67	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	54.3%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	64.8%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	73.5%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	78.0%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	77.3%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	3.7%	2021-01-01 → 2021-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	9.2%	2020-01-01 → 2020-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	12.4%	2019-01-01 → 2019-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	97,896,800	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	97,896,800	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	97,896,800	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	97,896,800	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	97,896,800	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	775	at 2023-12-31	Standalone	Number of employees
Employees	781	at 2022-12-31	Standalone	Number of employees
Employees	805	at 2021-12-31^d	Standalone	Number of employees
Employees	801	at 2020-12-31^d	Standalone	Number of employees
Employees	789	at 2019-12-31^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 · 1,572

Item	Context	Value
Net assets per share (5-year summary)	CurrentYearInstant_NonConsolidatedMember	169.13
Dividend paid per share (5-year summary)	Prior4YearDuration_NonConsolidatedMember	13.00
Dividend paid per share (5-year summary)	Prior3YearDuration_NonConsolidatedMember	13.20
Dividend paid per share (5-year summary)	Prior2YearDuration_NonConsolidatedMember	8.70
Dividend paid per share (5-year summary)	Prior1YearDuration_NonConsolidatedMember	1.00
Dividend paid per share (5-year summary)	CurrentYearDuration_NonConsolidatedMember	1.00
Interim dividend paid per share (5-year summary)	Prior4YearDuration_NonConsolidatedMember	6.50
Interim dividend paid per share (5-year summary)	Prior3YearDuration_NonConsolidatedMember	6.60
Interim dividend paid per share (5-year summary)	Prior2YearDuration_NonConsolidatedMember	4.00
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	26.57
Basic earnings loss per share (5-year summary)	Prior3YearDuration_NonConsolidatedMember	20.46
Basic earnings loss per share (5-year summary)	Prior2YearDuration_NonConsolidatedMember	8.32
Basic earnings loss per share (5-year summary)	Prior1YearDuration_NonConsolidatedMember	-31.89
Basic earnings loss per share (5-year summary)	CurrentYearDuration_NonConsolidatedMember	-21.13
Diluted earnings per share (5-year summary)	Prior4YearDuration_NonConsolidatedMember	26.24
Diluted earnings per share (5-year summary)	Prior3YearDuration_NonConsolidatedMember	20.13
Diluted earnings per share (5-year summary)	Prior2YearDuration_NonConsolidatedMember	8.19
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	0.773
Equity to asset ratio (5-year summary)	Prior3YearInstant_NonConsolidatedMember	0.780
Equity to asset ratio (5-year summary)	Prior2YearInstant_NonConsolidatedMember	0.735
Equity to asset ratio (5-year summary)	Prior1YearInstant_NonConsolidatedMember	0.648
Equity to asset ratio (5-year summary)	CurrentYearInstant_NonConsolidatedMember	0.543
Rate of return on equity (5-year summary)	Prior4YearDuration_NonConsolidatedMember	0.124
Rate of return on equity (5-year summary)	Prior3YearDuration_NonConsolidatedMember	0.092
Rate of return on equity (5-year summary)	Prior2YearDuration_NonConsolidatedMember	0.037
Rate of return on equity (5-year summary)	Prior1YearDuration_NonConsolidatedMember	－
Rate of return on equity (5-year summary)	CurrentYearDuration_NonConsolidatedMember	－
Price earnings ratio (5-year summary)	Prior4YearDuration_NonConsolidatedMember	25.1
Price earnings ratio (5-year summary)	Prior3YearDuration_NonConsolidatedMember	33.3
Price earnings ratio (5-year summary)	Prior2YearDuration_NonConsolidatedMember	52.4
Price earnings ratio (5-year summary)	Prior1YearDuration_NonConsolidatedMember	－
Price earnings ratio (5-year summary)	CurrentYearDuration_NonConsolidatedMember	－
Payout ratio (5-year summary)	Prior4YearDuration_NonConsolidatedMember	0.489
Payout ratio (5-year summary)	Prior3YearDuration_NonConsolidatedMember	0.645
Payout ratio (5-year summary)	Prior2YearDuration_NonConsolidatedMember	1.046
Payout ratio (5-year summary)	Prior1YearDuration_NonConsolidatedMember	－
Payout ratio (5-year summary)	CurrentYearDuration_NonConsolidatedMember	－
Number of employees	Prior4YearInstant_NonConsolidatedMember	789
Number of employees	Prior3YearInstant_NonConsolidatedMember	801
Number of employees	Prior2YearInstant_NonConsolidatedMember	805
Number of employees	Prior1YearInstant_NonConsolidatedMember	781
Number of employees	CurrentYearInstant_NonConsolidatedMember	775
Total shareholder return	Prior4YearInstant_NonConsolidatedMember	1.276
Total shareholder return	Prior3YearInstant_NonConsolidatedMember	1.329
Total shareholder return	Prior2YearInstant_NonConsolidatedMember	0.883
Total shareholder return	Prior1YearInstant_NonConsolidatedMember	0.891

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 2022-12-31	pass rounding
balance sheet identity	consolidated 2023-12-31	pass
balance sheet identity	non_consolidated 2022-12-31	pass rounding
balance sheet identity	non_consolidated 2023-12-31	pass
dei present		pass
period resolution		pass
statement vs summary · net assets	non_consolidated 2021-12-31	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 income attributable to parent	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · operating cash flow	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · operating cash flow	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · revenue	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	non_consolidated 2022-01-01/2022-12-31	pass
statement vs summary · revenue	non_consolidated 2023-01-01/2023-12-31	pass
statement vs summary · total assets	consolidated 2022-12-31	pass
statement vs summary · total assets	consolidated 2023-12-31	pass
statement vs summary · total assets	non_consolidated 2022-12-31	pass
statement vs summary · total assets	non_consolidated 2023-12-31	pass