Annual report

Period2023-04-01 → 2024-03-31
Filed2024-06-28
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed

Amended by S100UC0G (2024-09-11). Amended by S100X9J7 (2025-12-10).

Key figures · 133
MetricValuePeriodScopeSource row
Revenue¥2.3bn2023-04-01 → 2024-03-31Cons.Net sales
Revenue¥2.0bn2022-04-01 → 2023-03-31Cons.Net sales
Revenue¥2.1bn2021-04-01 → 2022-03-31dCons.Net sales (5-year summary)
Revenue¥2.2bn2020-04-01 → 2021-03-31dCons.Net sales (5-year summary)
Revenue¥2.5bn2019-04-01 → 2020-03-31dCons.Net sales (5-year summary)
Operating income−¥172m2023-04-01 → 2024-03-31Cons.Operating income
Operating income−¥220m2022-04-01 → 2023-03-31Cons.Operating income
Ordinary income−¥168m2023-04-01 → 2024-03-31Cons.Ordinary income
Ordinary income−¥224m2022-04-01 → 2023-03-31Cons.Ordinary income
Ordinary income−¥737m2021-04-01 → 2022-03-31dCons.Ordinary income loss (5-year summary)
Ordinary income−¥538m2020-04-01 → 2021-03-31dCons.Ordinary income loss (5-year summary)
Ordinary income−¥873m2019-04-01 → 2020-03-31dCons.Ordinary income loss (5-year summary)
Profit before tax−¥161m2023-04-01 → 2024-03-31Cons.Income before income taxes
Profit before tax−¥253m2022-04-01 → 2023-03-31Cons.Income before income taxes
Net income (owners)−¥176m2023-04-01 → 2024-03-31Cons.Profit loss attributable to owners of parent
Net income (owners)−¥256m2022-04-01 → 2023-03-31Cons.Profit loss attributable to owners of parent
Net income (owners)−¥746m2021-04-01 → 2022-03-31dCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)−¥538m2020-04-01 → 2021-03-31dCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)−¥778m2019-04-01 → 2020-03-31dCons.Profit loss attributable to owners of parent (5-year summary)
Net income−¥176m2023-04-01 → 2024-03-31Cons.Profit loss
Net income−¥256m2022-04-01 → 2023-03-31Cons.Profit loss
Total assets¥1.7bnat 2024-03-31Cons.Assets
Total assets¥1.5bnat 2023-03-31Cons.Assets
Total assets¥1.3bnat 2022-03-31dCons.Total assets (5-year summary)
Total assets¥1.1bnat 2021-03-31dCons.Total assets (5-year summary)
Total assets¥1.2bnat 2020-03-31dCons.Total assets (5-year summary)
Total liabilities¥477mat 2024-03-31Cons.Liabilities
Total liabilities¥351mat 2023-03-31Cons.Liabilities
Net assets / equity¥1.2bnat 2024-03-31Cons.Net assets
Net assets / equity¥1.1bnat 2023-03-31Cons.Net assets
Net assets / equity¥470mat 2022-03-31dCons.Net assets
Net assets / equity¥673mat 2021-03-31dCons.Net assets (5-year summary)
Net assets / equity¥743mat 2020-03-31dCons.Net assets (5-year summary)
Cash and deposits¥297mat 2024-03-31Cons.Cash and deposits
Cash and deposits¥173mat 2023-03-31Cons.Cash and deposits
Cash & equivalents¥297mat 2024-03-31Cons.Cash and cash equivalents
Cash & equivalents¥173mat 2023-03-31Cons.Cash and cash equivalents
Cash & equivalents¥345mat 2022-03-31dCons.Cash and cash equivalents
Cash & equivalents¥206mat 2021-03-31dCons.Cash and cash equivalents (5-year summary)
Cash & equivalents¥252mat 2020-03-31dCons.Cash and cash equivalents (5-year summary)
Operating cash flow−¥77m2023-04-01 → 2024-03-31Cons.Net cash provided by used in operating activities
Operating cash flow−¥352m2022-04-01 → 2023-03-31Cons.Net cash provided by used in operating activities
Operating cash flow−¥836m2021-04-01 → 2022-03-31dCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow−¥502m2020-04-01 → 2021-03-31dCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow−¥346m2019-04-01 → 2020-03-31dCons.Net cash provided by used in operating activities (5-year summary)
Investing cash flow−¥87m2023-04-01 → 2024-03-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥114m2022-04-01 → 2023-03-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥24m2021-04-01 → 2022-03-31dCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow¥2m2020-04-01 → 2021-03-31dCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow¥248m2019-04-01 → 2020-03-31dCons.Net cash provided by used in investing activities (5-year summary)
Financing cash flow¥288m2023-04-01 → 2024-03-31Cons.Net cash provided by used in financing activities
Financing cash flow¥281m2022-04-01 → 2023-03-31Cons.Net cash provided by used in financing activities
Financing cash flow¥999m2021-04-01 → 2022-03-31dCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow¥454m2020-04-01 → 2021-03-31dCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥472m2019-04-01 → 2020-03-31dCons.Net cash provided by used in financing activities (5-year summary)
EPS (basic)¥-3.312023-04-01 → 2024-03-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥-5.462022-04-01 → 2023-03-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥-20.952021-04-01 → 2022-03-31dCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥-18.362020-04-01 → 2021-03-31dCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥-27.542019-04-01 → 2020-03-31dCons.Basic earnings loss per share (5-year summary)
Net assets per share¥21.2at 2024-03-31Cons.Net assets per share (5-year summary)
Net assets per share¥20.91at 2023-03-31Cons.Net assets per share (5-year summary)
Net assets per share¥12.4at 2022-03-31dCons.Net assets per share (5-year summary)
Net assets per share¥21.19at 2021-03-31dCons.Net assets per share (5-year summary)
Net assets per share¥26.32at 2020-03-31dCons.Net assets per share (5-year summary)
Equity ratio71.2%at 2024-03-31Cons.Equity to asset ratio (5-year summary)
Equity ratio74.3%at 2023-03-31Cons.Equity to asset ratio (5-year summary)
Equity ratio36.0%at 2022-03-31dCons.Equity to asset ratio (5-year summary)
Equity ratio62.9%at 2021-03-31dCons.Equity to asset ratio (5-year summary)
Equity ratio61.8%at 2020-03-31dCons.Equity to asset ratio (5-year summary)
Employees46at 2024-03-31Cons.Number of employees
Employees56at 2023-03-31Cons.Number of employees
Employees50at 2022-03-31dCons.Number of employees
Employees50at 2021-03-31dCons.Number of employees
Employees46at 2020-03-31dCons.Number of employees
Revenue¥82m2023-04-01 → 2024-03-31StandaloneNet sales
Revenue¥132m2022-04-01 → 2023-03-31StandaloneNet sales
Revenue¥95m2021-04-01 → 2022-03-31dStandaloneNet sales (5-year summary)
Revenue¥119m2020-04-01 → 2021-03-31dStandaloneNet sales (5-year summary)
Revenue¥35m2019-04-01 → 2020-03-31dStandaloneNet sales (5-year summary)
Operating income−¥86m2023-04-01 → 2024-03-31StandaloneOperating income
Operating income−¥119m2022-04-01 → 2023-03-31StandaloneOperating income
Ordinary income−¥132m2023-04-01 → 2024-03-31StandaloneOrdinary income
Ordinary income−¥268m2022-04-01 → 2023-03-31StandaloneOrdinary income
Ordinary income−¥666m2021-04-01 → 2022-03-31dStandaloneOrdinary income loss (5-year summary)
Ordinary income−¥341m2020-04-01 → 2021-03-31dStandaloneOrdinary income loss (5-year summary)
Ordinary income−¥462m2019-04-01 → 2020-03-31dStandaloneOrdinary income loss (5-year summary)
Profit before tax−¥117m2023-04-01 → 2024-03-31StandaloneIncome before income taxes
Profit before tax−¥298m2022-04-01 → 2023-03-31StandaloneIncome before income taxes
Net income−¥114m2023-04-01 → 2024-03-31StandaloneProfit loss
Net income−¥298m2022-04-01 → 2023-03-31StandaloneProfit loss
Net income−¥1.1bn2021-04-01 → 2022-03-31dStandaloneNet income loss (5-year summary)
Net income−¥632m2020-04-01 → 2021-03-31dStandaloneNet income loss (5-year summary)
Net income−¥494m2019-04-01 → 2020-03-31dStandaloneNet income loss (5-year summary)
Total assets¥1.1bnat 2024-03-31StandaloneAssets
Total assets¥946mat 2023-03-31StandaloneAssets
Total assets¥982mat 2022-03-31dStandaloneTotal assets (5-year summary)
Total assets¥1.2bnat 2021-03-31dStandaloneTotal assets (5-year summary)
Total assets¥1.1bnat 2020-03-31dStandaloneTotal assets (5-year summary)
Total liabilities¥35mat 2024-03-31StandaloneLiabilities
Total liabilities¥24mat 2023-03-31StandaloneLiabilities
Net assets / equity¥1.1bnat 2024-03-31StandaloneNet assets
Net assets / equity¥922mat 2023-03-31StandaloneNet assets
Net assets / equity¥334mat 2022-03-31dStandaloneNet assets
Net assets / equity¥879mat 2021-03-31dStandaloneNet assets (5-year summary)
Net assets / equity¥1.0bnat 2020-03-31dStandaloneNet assets (5-year summary)
Cash and deposits¥107mat 2024-03-31StandaloneCash and deposits
Cash and deposits¥68mat 2023-03-31StandaloneCash and deposits
EPS (basic)¥-2.142023-04-01 → 2024-03-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-6.362022-04-01 → 2023-03-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-30.542021-04-01 → 2022-03-31dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-21.552020-04-01 → 2021-03-31dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-17.492019-04-01 → 2020-03-31dStandaloneBasic earnings loss per share (5-year summary)
Net assets per share¥19.15at 2024-03-31StandaloneNet assets per share (5-year summary)
Net assets per share¥17.46at 2023-03-31StandaloneNet assets per share (5-year summary)
Net assets per share¥8.73at 2022-03-31dStandaloneNet assets per share (5-year summary)
Net assets per share¥27.71at 2021-03-31dStandaloneNet assets per share (5-year summary)
Net assets per share¥36.94at 2020-03-31dStandaloneNet assets per share (5-year summary)
Equity ratio96.2%at 2024-03-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio95.1%at 2023-03-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio32.8%at 2022-03-31dStandaloneEquity to asset ratio (5-year summary)
Equity ratio74.3%at 2021-03-31dStandaloneEquity to asset ratio (5-year summary)
Equity ratio92.8%at 2020-03-31dStandaloneEquity to asset ratio (5-year summary)
Shares issued56,309,516at 2024-03-31StandaloneTotal number of issued shares (5-year summary)
Shares issued51,509,516at 2023-03-31StandaloneTotal number of issued shares (5-year summary)
Shares issued36,944,500at 2022-03-31dStandaloneTotal number of issued shares (5-year summary)
Shares issued31,625,800at 2021-03-31dStandaloneTotal number of issued shares (5-year summary)
Shares issued28,240,000at 2020-03-31dStandaloneTotal number of issued shares (5-year summary)
Employees3at 2024-03-31StandaloneNumber of employees
Employees4at 2023-03-31StandaloneNumber of employees
Employees12at 2022-03-31dStandaloneNumber of employees
Employees10at 2021-03-31dStandaloneNumber of employees
Employees3at 2020-03-31dStandaloneNumber 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 · 38
SegmentItemPeriodValue
Reconciling Itemsreconcilingrevenue2023-04-01 → 2024-03-31−¥12,000
Reconciling Itemsreconcilingrevenue intersegment2023-04-01 → 2024-03-31−¥12,000
Reconciling Itemsreconcilingsegment profit2023-04-01 → 2024-03-31−¥78m
Cosmetics Beauty And Wellnes Businessreportable segmentemployeesat 2024-03-3128 pure
Cosmetics Beauty And Wellnes Businessreportable segmentrevenue2023-04-01 → 2024-03-31¥1.9bn
Cosmetics Beauty And Wellnes Businessreportable segmentrevenue external2023-04-01 → 2024-03-31¥1.9bn
Cosmetics Beauty And Wellnes Businessreportable segmentsegment profit2023-04-01 → 2024-03-31−¥72m
Regenerative Medicine Related Businessreportable segmentemployeesat 2024-03-3110 pure
Regenerative Medicine Related Businessreportable segmentrevenue2023-04-01 → 2024-03-31¥409m
Regenerative Medicine Related Businessreportable segmentrevenue external2023-04-01 → 2024-03-31¥409m
Regenerative Medicine Related Businessreportable segmentsegment profit2023-04-01 → 2024-03-31¥36m
Sustainable Businessreportable segmentemployeesat 2024-03-315 pure
Sustainable Businessreportable segmentrevenue2023-04-01 → 2024-03-31¥42m
Sustainable Businessreportable segmentrevenue external2023-04-01 → 2024-03-31¥42m
Sustainable Businessreportable segmentrevenue intersegment2023-04-01 → 2024-03-31¥12,000
Sustainable Businessreportable segmentsegment profit2023-04-01 → 2024-03-31−¥58m
—segment totalrevenue2023-04-01 → 2024-03-31¥2.3bn
—segment totalrevenue external2023-04-01 → 2024-03-31¥2.3bn
—segment totalrevenue intersegment2023-04-01 → 2024-03-31¥12,000
—segment totalsegment profit2023-04-01 → 2024-03-31−¥94m
Reconciling Itemsreconcilingrevenue2022-04-01 → 2023-03-31−¥5m
Reconciling Itemsreconcilingrevenue intersegment2022-04-01 → 2023-03-31−¥5m
Reconciling Itemsreconcilingsegment profit2022-04-01 → 2023-03-31−¥103m
Cosmetics Beauty And Wellnes Businessreportable segmentrevenue2022-04-01 → 2023-03-31¥1.9bn
Cosmetics Beauty And Wellnes Businessreportable segmentrevenue external2022-04-01 → 2023-03-31¥1.9bn
Cosmetics Beauty And Wellnes Businessreportable segmentrevenue intersegment2022-04-01 → 2023-03-31¥5m
Cosmetics Beauty And Wellnes Businessreportable segmentsegment profit2022-04-01 → 2023-03-31−¥64m
Regenerative Medicine Related Businessreportable segmentrevenue2022-04-01 → 2023-03-31¥46m
Regenerative Medicine Related Businessreportable segmentrevenue external2022-04-01 → 2023-03-31¥46m
Regenerative Medicine Related Businessreportable segmentsegment profit2022-04-01 → 2023-03-31¥9m
Sustainable Businessreportable segmentrevenue2022-04-01 → 2023-03-31¥11m
Sustainable Businessreportable segmentrevenue external2022-04-01 → 2023-03-31¥11m
Sustainable Businessreportable segmentrevenue intersegment2022-04-01 → 2023-03-31¥200,000
Sustainable Businessreportable segmentsegment profit2022-04-01 → 2023-03-31−¥62m
—segment totalrevenue2022-04-01 → 2023-03-31¥2.0bn
—segment totalrevenue external2022-04-01 → 2023-03-31¥2.0bn
—segment totalrevenue intersegment2022-04-01 → 2023-03-31¥5m
—segment totalsegment profit2022-04-01 → 2023-03-31−¥117m

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

All source rows · 1,168
ItemContextValueUnit
Independent auditors report consolidated (text)FilingDateInstantText · Plus
Audit firm1 consolidatedFilingDateInstant
Original text (Japanese)フロンティア監査法人
Cpa1 audit firm1 consolidatedFilingDateInstant
Original text (Japanese)藤井 幸雄
Cpa2 audit firm1 consolidatedFilingDateInstant
Original text (Japanese)青野 賢
Key audit matters consolidated (text)FilingDateInstantText · Plus
Overview kam consolidated (text)FilingDateInstantText · Plus
Short description kam consolidatedFilingDateInstant_Row1Member
Original text (Japanese)継続企業の前提に関する重要な不確実性の評価
Description including reason kam consolidated (text)FilingDateInstant_Row1MemberText · Plus
Auditors response kam consolidated (text)FilingDateInstant_Row1MemberText · Plus
Other information consolidated (text)FilingDateInstantText · Plus
Fee related information consolidated (text)FilingDateInstantText · Plus
Independent auditors report non consolidated (text)FilingDateInstantText · Plus
Audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)フロンティア監査法人
Cpa1 audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)藤井 幸雄
Cpa2 audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)青野 賢
Key audit matters non consolidated (text)FilingDateInstantText · Plus
Overview kam non consolidated (text)FilingDateInstantText · Plus
Short description kam non consolidatedFilingDateInstant_Row1Member
Original text (Japanese)継続企業の前提に関する重要な不確実性の評価
Same as kam for consolidated fskam non consolidated (text)FilingDateInstant_Row1MemberText · Plus
Other information non consolidated (text)FilingDateInstantText · Plus
Fee related information non consolidated (text)FilingDateInstantText · Plus
Number of submissionFilingDateInstant1
Net sales (5-year summary)Prior4YearDuration2483937000JPY
Net sales (5-year summary)Prior3YearDuration2208231000JPY
Net sales (5-year summary)Prior2YearDuration2114333000JPY
Net sales (5-year summary)Prior1YearDuration1991954000JPY
Net sales (5-year summary)CurrentYearDuration2320056000JPY
Ordinary income loss (5-year summary)Prior4YearDuration-873094000JPY
Ordinary income loss (5-year summary)Prior3YearDuration-537876000JPY
Ordinary income loss (5-year summary)Prior2YearDuration-737321000JPY
Ordinary income loss (5-year summary)Prior1YearDuration-224487000JPY
Ordinary income loss (5-year summary)CurrentYearDuration-168359000JPY
Profit loss attributable to owners of parent (5-year summary)Prior4YearDuration-777815000JPY
Profit loss attributable to owners of parent (5-year summary)Prior3YearDuration-538106000JPY
Profit loss attributable to owners of parent (5-year summary)Prior2YearDuration-745991000JPY
Profit loss attributable to owners of parent (5-year summary)Prior1YearDuration-256105000JPY
Profit loss attributable to owners of parent (5-year summary)CurrentYearDuration-175879000JPY
Comprehensive income (5-year summary)Prior4YearDuration-785910000JPY
Comprehensive income (5-year summary)Prior3YearDuration-538106000JPY
Comprehensive income (5-year summary)Prior2YearDuration-745991000JPY
Comprehensive income (5-year summary)Prior1YearDuration-256105000JPY
Comprehensive income (5-year summary)CurrentYearDuration-175879000JPY
Net assets (5-year summary)Prior4YearInstant743384000JPY
Net assets (5-year summary)Prior3YearInstant673095000JPY
Net assets (5-year summary)Prior2YearInstant469686000JPY
Net assets (5-year summary)Prior1YearInstant1099608000JPY
Net assets (5-year summary)CurrentYearInstant1200635000JPY
Total assets (5-year summary)Prior4YearInstant1203509000JPY
Total assets (5-year summary)Prior3YearInstant1065668000JPY
Total assets (5-year summary)Prior2YearInstant1271851000JPY

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 identityconsolidated 2023-03-31pass
balance sheet identityconsolidated 2024-03-31pass rounding
balance sheet identitynon_consolidated 2023-03-31pass rounding
balance sheet identitynon_consolidated 2024-03-31pass rounding
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2022-03-31pass
statement vs summary · net assetsconsolidated 2023-03-31pass
statement vs summary · net assetsconsolidated 2024-03-31pass
statement vs summary · net assetsnon_consolidated 2022-03-31pass
statement vs summary · net assetsnon_consolidated 2023-03-31pass
statement vs summary · net assetsnon_consolidated 2024-03-31pass
statement vs summary · net income attributable to parentconsolidated 2022-04-01/2023-03-31pass
statement vs summary · net income attributable to parentconsolidated 2023-04-01/2024-03-31pass
statement vs summary · operating cash flowconsolidated 2022-04-01/2023-03-31pass
statement vs summary · operating cash flowconsolidated 2023-04-01/2024-03-31pass
statement vs summary · revenueconsolidated 2022-04-01/2023-03-31pass
statement vs summary · revenueconsolidated 2023-04-01/2024-03-31pass
statement vs summary · revenuenon_consolidated 2022-04-01/2023-03-31pass
statement vs summary · revenuenon_consolidated 2023-04-01/2024-03-31pass
statement vs summary · total assetsconsolidated 2023-03-31pass
statement vs summary · total assetsconsolidated 2024-03-31pass
statement vs summary · total assetsnon_consolidated 2023-03-31pass
statement vs summary · total assetsnon_consolidated 2024-03-31pass