Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-29

StandardIFRS

ConsolidatedYes

Data checks19 of 19 passed

Key figures · 146

Metric	Value	Period	Scope	Source row
Revenue	¥4.7bn	2023-01-01 → 2023-12-31	Cons.	Revenue IFRS (5-year summary)
Revenue	¥7.9bn	2022-01-01 → 2022-12-31	Cons.	Revenue IFRS (5-year summary)
Revenue	¥6.6bn	2021-01-01 → 2021-12-31^d	Cons.	Revenue IFRS (5-year summary)
Revenue	¥4.4bn	2020-01-01 → 2020-12-31^d	Cons.	Revenue IFRS (5-year summary)
Revenue	¥3.7bn	2019-01-01 → 2019-12-31^d	Cons.	Revenue IFRS (5-year summary)
Operating income	¥220m	2023-01-01 → 2023-12-31	Cons.	Operating profit loss IFRS
Operating income	¥2.1bn	2022-01-01 → 2022-12-31	Cons.	Operating profit loss IFRS
Profit before tax	¥287m	2023-01-01 → 2023-12-31	Cons.	Profit loss before tax IFRS
Profit before tax	¥1.9bn	2022-01-01 → 2022-12-31	Cons.	Profit loss before tax IFRS
Profit before tax	¥1.1bn	2021-01-01 → 2021-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Profit before tax	−¥84m	2020-01-01 → 2020-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Profit before tax	−¥1.7bn	2019-01-01 → 2019-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Net income (owners)	¥227m	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent IFRS
Net income (owners)	¥1.8bn	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent IFRS
Net income (owners)	¥764m	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)	¥19m	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)	−¥1.6bn	2019-01-01 → 2019-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income	¥227m	2023-01-01 → 2023-12-31	Cons.	Profit loss IFRS
Net income	¥1.9bn	2022-01-01 → 2022-12-31	Cons.	Profit loss IFRS
Total assets	¥8.5bn	at 2023-12-31	Cons.	Assets IFRS
Total assets	¥8.5bn	at 2022-12-31	Cons.	Assets IFRS
Total assets	¥7.3bn	at 2021-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total assets	¥5.8bn	at 2020-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total assets	¥5.4bn	at 2019-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total liabilities	¥2.4bn	at 2023-12-31	Cons.	Liabilities IFRS
Total liabilities	¥2.5bn	at 2022-12-31	Cons.	Liabilities IFRS
Net assets / equity	¥6.1bn	at 2023-12-31	Cons.	Equity IFRS
Net assets / equity	¥5.9bn	at 2022-12-31	Cons.	Equity IFRS
Net assets / equity	¥4.1bn	at 2021-12-31^d	Cons.	Equity IFRS
Equity (owners)	¥6.1bn	at 2023-12-31	Cons.	Equity attributable to owners of parent IFRS
Equity (owners)	¥5.9bn	at 2022-12-31	Cons.	Equity attributable to owners of parent IFRS
Equity (owners)	¥3.9bn	at 2021-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)	¥2.8bn	at 2020-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)	¥2.8bn	at 2019-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Cash & equivalents	¥3.5bn	at 2023-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥3.6bn	at 2022-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥2.6bn	at 2021-12-31^d	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥2.1bn	at 2020-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Cash & equivalents	¥1.7bn	at 2019-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Operating cash flow	¥698m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities IFRS
Operating cash flow	¥794m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities IFRS
Operating cash flow	¥679m	2021-01-01 → 2021-12-31^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow	¥466m	2020-01-01 → 2020-12-31^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow	−¥380m	2019-01-01 → 2019-12-31^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
Investing cash flow	−¥716m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investing activities IFRS
Investing cash flow	−¥291m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investing activities IFRS
Investing cash flow	−¥536m	2021-01-01 → 2021-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow	−¥342m	2020-01-01 → 2020-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow	−¥538m	2019-01-01 → 2019-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Financing cash flow	−¥155m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities IFRS
Financing cash flow	¥376m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities IFRS
Financing cash flow	¥308m	2021-01-01 → 2021-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow	¥256m	2020-01-01 → 2020-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow	¥648m	2019-01-01 → 2019-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
EPS (basic)	¥14.47	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share IFRS
EPS (basic)	¥116.77	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share IFRS
EPS (basic)	¥49.22	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (basic)	¥1.21	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (basic)	¥-106.35	2019-01-01 → 2019-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (diluted)	¥14.46	2023-01-01 → 2023-12-31	Cons.	Diluted earnings loss per share IFRS
EPS (diluted)	¥116.3	2022-01-01 → 2022-12-31	Cons.	Diluted earnings loss per share IFRS
EPS (diluted)	¥48.97	2021-01-01 → 2021-12-31^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
EPS (diluted)	¥1.21	2020-01-01 → 2020-12-31^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
Net assets per share	¥391.28	at 2023-12-31	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥381.89	at 2022-12-31	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥248.27	at 2021-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥181.56	at 2020-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥183.7	at 2019-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Equity ratio	72.3%	at 2023-12-31	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	70.2%	at 2022-12-31	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	52.9%	at 2021-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	48.4%	at 2020-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	52.5%	at 2019-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
ROE	3.8%	2023-01-01 → 2023-12-31	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	37.1%	2022-01-01 → 2022-12-31	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	23.0%	2021-01-01 → 2021-12-31^d	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	0.7%	2020-01-01 → 2020-12-31^d	Cons.	Rate of return on equity IFRS (5-year summary)
Employees	118	at 2023-12-31	Cons.	Number of employees
Employees	103	at 2022-12-31	Cons.	Number of employees
Employees	130	at 2021-12-31^d	Cons.	Number of employees
Employees	116	at 2020-12-31^d	Cons.	Number of employees
Employees	138	at 2019-12-31^d	Cons.	Number of employees
Revenue	¥2.2bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥2.1bn	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥1.9bn	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥1.4bn	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥956m	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥157m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	−¥146m	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	−¥46m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥17m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	¥154m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥711,000	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥402m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥25m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	¥1.6bn	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	−¥28m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	¥1.6bn	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	¥141m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥62m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥2.1bn	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥6.2bn	at 2023-12-31	Standalone	Assets
Total assets	¥6.3bn	at 2022-12-31	Standalone	Assets
Total assets	¥4.6bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥3.6bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥3.4bn	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥1.4bn	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥1.5bn	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥4.8bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥4.8bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥3.5bn	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥2.8bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥2.7bn	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥2.6bn	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥2.8bn	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥-1.77	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥104.24	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥9.07	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥4.05	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-138.74	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥103.82	2022-01-01 → 2022-12-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥9.02	2021-01-01 → 2021-12-31^d	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥4.03	2020-01-01 → 2020-12-31^d	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥305.48	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥309.44	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥222.36	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥178.94	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥174.96	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	76.9%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	76.6%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	74.9%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	77.0%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	78.4%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	39.2%	2022-01-01 → 2022-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	4.5%	2021-01-01 → 2021-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	2.3%	2020-01-01 → 2020-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	15,965,800	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	15,854,800	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	15,854,800	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	15,668,200	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	15,664,200	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	99	at 2023-12-31	Standalone	Number of employees
Employees	85	at 2022-12-31	Standalone	Number of employees
Employees	75	at 2021-12-31^d	Standalone	Number of employees
Employees	53	at 2020-12-31^d	Standalone	Number of employees
Employees	62	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.

Segments · 14

Segment	Item	Period	Value
Reconciling Itemsreconciling	segment assets	at 2023-12-31	−¥9,000
Social Media Marketing Support Businessreportable segment	employees	at 2023-12-31	102 pure
Social Media Marketing Support Businessreportable segment	segment assets	at 2023-12-31	¥8.3bn
Social Media Marketing Support Businessreportable segment	segment profit	2023-01-01 → 2023-12-31	¥280m
Web3Related Businessreportable segment	segment assets	at 2023-12-31	¥212m
Web3Related Businessreportable segment	segment profit	2023-01-01 → 2023-12-31	−¥59m
—segment total	segment assets	at 2023-12-31	¥8.5bn
—segment total	segment profit	2023-01-01 → 2023-12-31	¥220m
Social Media Marketing Support Businessreportable segment	segment assets	at 2022-12-31	¥8.3bn
Social Media Marketing Support Businessreportable segment	segment profit	2022-01-01 → 2022-12-31	¥2.1bn
Web3Related Businessreportable segment	segment assets	at 2022-12-31	¥131m
Web3Related Businessreportable segment	segment profit	2022-01-01 → 2022-12-31	−¥18m
—segment total	segment assets	at 2022-12-31	¥8.5bn
—segment total	segment profit	2022-01-01 → 2022-12-31	¥2.1bn

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

All source rows · 1,430

Item	Context	Value	Unit
Independent auditors report consolidated (text)	FilingDateInstant	Text · Plus
Audit firm1 consolidated	FilingDateInstant	Original text (Japanese) R S M 清和監査法人
Cpa1 audit firm1 consolidated	FilingDateInstant	Original text (Japanese) 戸谷英之
Cpa2 audit firm1 consolidated	FilingDateInstant	Original text (Japanese) 市川裕之
Key audit matters consolidated (text)	FilingDateInstant	Text · Plus
Overview kam consolidated (text)	FilingDateInstant	Text · Plus
Short description kam consolidated	FilingDateInstant_Row1Member	Original text (Japanese) DaaS資金生成単位ののれんの評価
Description including reason kam consolidated (text)	FilingDateInstant_Row1Member	Text · Plus
Reference kam consolidated	FilingDateInstant_Row1Member	Text · Plus
Auditors response kam consolidated (text)	FilingDateInstant_Row1Member	Text · Plus
Other information consolidated (text)	FilingDateInstant	Text · Plus
Independent auditors report non consolidated (text)	FilingDateInstant	Text · Plus
Audit firm1 non consolidated	FilingDateInstant	Original text (Japanese) R S M 清和監査法人
Cpa1 audit firm1 non consolidated	FilingDateInstant	Original text (Japanese) 戸谷英之
Cpa2 audit firm1 non consolidated	FilingDateInstant	Original text (Japanese) 市川裕之
Key audit matters non consolidated (text)	FilingDateInstant	Text · Plus
Overview kam non consolidated (text)	FilingDateInstant	Text · Plus
Short description kam non consolidated	FilingDateInstant_Row1Member	Original text (Japanese) 関係会社株式の評価
Description including reason kam non consolidated (text)	FilingDateInstant_Row1Member	Text · Plus
Reference kam non consolidated	FilingDateInstant_Row1Member	Text · Plus
Auditors response kam non consolidated (text)	FilingDateInstant_Row1Member	Text · Plus
Other information non consolidated (text)	FilingDateInstant	Text · Plus
Number of submission	FilingDateInstant	1
Revenue IFRS (5-year summary)	Prior4YearDuration	3695806000	JPY
Revenue IFRS (5-year summary)	Prior3YearDuration	4385083000	JPY
Revenue IFRS (5-year summary)	Prior2YearDuration	6571001000	JPY
Revenue IFRS (5-year summary)	Prior1YearDuration	7906739000	JPY
Revenue IFRS (5-year summary)	CurrentYearDuration	4739514000	JPY
Profit loss before tax IFRS (5-year summary)	Prior4YearDuration	-1707738000	JPY
Profit loss before tax IFRS (5-year summary)	Prior3YearDuration	-84062000	JPY
Profit loss before tax IFRS (5-year summary)	Prior2YearDuration	1059796000	JPY
Profit loss before tax IFRS (5-year summary)	Prior1YearDuration	1875084000	JPY
Profit loss before tax IFRS (5-year summary)	CurrentYearDuration	287471000	JPY
Profit loss attributable to owners of parent IFRS (5-year summary)	Prior4YearDuration	-1634914000	JPY
Profit loss attributable to owners of parent IFRS (5-year summary)	Prior3YearDuration	18626000	JPY
Profit loss attributable to owners of parent IFRS (5-year summary)	Prior2YearDuration	764292000	JPY
Profit loss attributable to owners of parent IFRS (5-year summary)	Prior1YearDuration	1818596000	JPY
Profit loss attributable to owners of parent IFRS (5-year summary)	CurrentYearDuration	226603000	JPY
Comprehensive income attributable to owners of parent IFRS (5-year summary)	Prior4YearDuration	-1844582000	JPY
Comprehensive income attributable to owners of parent IFRS (5-year summary)	Prior3YearDuration	-60888000	JPY
Comprehensive income attributable to owners of parent IFRS (5-year summary)	Prior2YearDuration	926946000	JPY
Comprehensive income attributable to owners of parent IFRS (5-year summary)	Prior1YearDuration	2081078000	JPY
Comprehensive income attributable to owners of parent IFRS (5-year summary)	CurrentYearDuration	167452000	JPY
Equity attributable to owners of parent IFRS (5-year summary)	Prior4YearInstant	2825985000	JPY
Equity attributable to owners of parent IFRS (5-year summary)	Prior3YearInstant	2793822000	JPY
Equity attributable to owners of parent IFRS (5-year summary)	Prior2YearInstant	3866663000	JPY
Equity attributable to owners of parent IFRS (5-year summary)	Prior1YearInstant	5947742000	JPY
Equity attributable to owners of parent IFRS (5-year summary)	CurrentYearInstant	6137394000	JPY
Total assets IFRS (5-year summary)	Prior4YearInstant	5385202000	JPY
Total assets IFRS (5-year summary)	Prior3YearInstant	5767772000	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 · 19 of 19 passed

balance sheet identity	consolidated 2022-12-31	pass
balance sheet identity	consolidated 2023-12-31	pass
balance sheet identity	non_consolidated 2022-12-31	pass
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	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