Annual report

Period2024-01-01 → 2024-12-31

Filed2025-03-25

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Amended by S100VN0N (2025-04-18).

Key figures · 147

Metric	Value	Period	Scope	Source row
Revenue	¥5.9bn	2024-01-01 → 2024-12-31	Cons.	Net sales
Revenue	¥6.4bn	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥6.1bn	2022-01-01 → 2022-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥5.7bn	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥4.6bn	2020-01-01 → 2020-12-31^d	Cons.	Net sales (5-year summary)
Operating income	¥4m	2024-01-01 → 2024-12-31	Cons.	Operating income
Operating income	¥1.8bn	2023-01-01 → 2023-12-31	Cons.	Operating income
Ordinary income	−¥510m	2024-01-01 → 2024-12-31	Cons.	Ordinary income
Ordinary income	¥1.7bn	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	¥1.8bn	2022-01-01 → 2022-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥1.6bn	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥1.1bn	2020-01-01 → 2020-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥727m	2024-01-01 → 2024-12-31	Cons.	Income before income taxes
Profit before tax	¥1.6bn	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Net income (owners)	−¥791m	2024-01-01 → 2024-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥979m	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥871m	2022-01-01 → 2022-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥1.1bn	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥700m	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥803m	2024-01-01 → 2024-12-31	Cons.	Profit loss
Net income	¥954m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Total assets	¥4.7bn	at 2024-12-31	Cons.	Assets
Total assets	¥6.2bn	at 2023-12-31	Cons.	Assets
Total assets	¥4.9bn	at 2022-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥5.5bn	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥5.3bn	at 2020-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥1.6bn	at 2024-12-31	Cons.	Liabilities
Total liabilities	¥1.9bn	at 2023-12-31	Cons.	Liabilities
Net assets / equity	¥3.2bn	at 2024-12-31	Cons.	Net assets
Net assets / equity	¥4.3bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥3.6bn	at 2022-12-31^d	Cons.	Net assets
Net assets / equity	¥4.2bn	at 2021-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥4.1bn	at 2020-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥1.3bn	at 2024-12-31	Cons.	Cash and deposits
Cash and deposits	¥3.2bn	at 2023-12-31	Cons.	Cash and deposits
Cash & equivalents	¥1.3bn	at 2024-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥3.2bn	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.3bn	at 2022-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥3.2bn	at 2021-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥3.2bn	at 2020-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥878m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥1.6bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥911m	2022-01-01 → 2022-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥1.1bn	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥964m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥593m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥438m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥869m	2022-01-01 → 2022-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥27m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥143m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	−¥400m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥225m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥979m	2022-01-01 → 2022-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥1.0bn	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥590m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-20.73	2024-01-01 → 2024-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥25.63	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥22.77	2022-01-01 → 2022-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥27.74	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥17.72	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥22.76	2022-01-01 → 2022-12-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥81.71	at 2024-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥111.21	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥92.04	at 2022-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥106.69	at 2021-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥104	at 2020-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	65.1%	at 2024-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	68.3%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	71.8%	at 2022-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	75.1%	at 2021-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	77.0%	at 2020-12-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	25.2%	2023-01-01 → 2023-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	24.2%	2022-01-01 → 2022-12-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	26.3%	2021-01-01 → 2021-12-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	17.3%	2020-01-01 → 2020-12-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	315	at 2024-12-31	Cons.	Number of employees
Employees	262	at 2023-12-31	Cons.	Number of employees
Employees	257	at 2022-12-31^d	Cons.	Number of employees
Employees	245	at 2021-12-31^d	Cons.	Number of employees
Employees	237	at 2020-12-31^d	Cons.	Number of employees
Revenue	¥5.2bn	2024-01-01 → 2024-12-31	Standalone	Net sales
Revenue	¥5.6bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥5.1bn	2022-01-01 → 2022-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥4.7bn	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥4.0bn	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Operating income	¥181m	2024-01-01 → 2024-12-31	Standalone	Operating income
Operating income	¥1.9bn	2023-01-01 → 2023-12-31	Standalone	Operating income
Ordinary income	¥185m	2024-01-01 → 2024-12-31	Standalone	Ordinary income
Ordinary income	¥1.9bn	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	¥1.7bn	2022-01-01 → 2022-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥1.5bn	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥1.1bn	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥757m	2024-01-01 → 2024-12-31	Standalone	Income before income taxes
Profit before tax	¥1.6bn	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Net income	−¥822m	2024-01-01 → 2024-12-31	Standalone	Profit loss
Net income	¥1.0bn	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	¥832m	2022-01-01 → 2022-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥1.0bn	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥667m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥4.5bn	at 2024-12-31	Standalone	Assets
Total assets	¥6.0bn	at 2023-12-31	Standalone	Assets
Total assets	¥4.6bn	at 2022-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥5.3bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥5.2bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥1.4bn	at 2024-12-31	Standalone	Liabilities
Total liabilities	¥1.7bn	at 2023-12-31	Standalone	Liabilities
Net assets / equity	¥3.1bn	at 2024-12-31	Standalone	Net assets
Net assets / equity	¥4.3bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥3.5bn	at 2022-12-31^d	Standalone	Net assets
Net assets / equity	¥4.3bn	at 2021-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥4.2bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥983m	at 2024-12-31	Standalone	Cash and deposits
Cash and deposits	¥2.7bn	at 2023-12-31	Standalone	Cash and deposits
EPS (basic)	¥-21.55	2024-01-01 → 2024-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥26.25	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥21.76	2022-01-01 → 2022-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥26.76	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥16.89	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
Dividend per share	¥6.5	2024-01-01 → 2024-12-31	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥6.5	2023-01-01 → 2023-12-31	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥6	2022-01-01 → 2022-12-31^d	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥5.6	2021-01-01 → 2021-12-31^d	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥3.6	2020-01-01 → 2020-12-31^d	Standalone	Dividend paid per share (5-year summary)
Net assets per share	¥81.35	at 2024-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥111.66	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥91.88	at 2022-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥109.46	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥107.71	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	68.7%	at 2024-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	71.5%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	76.6%	at 2022-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	79.8%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	82.0%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	25.8%	2023-01-01 → 2023-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	22.8%	2022-01-01 → 2022-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	24.6%	2021-01-01 → 2021-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	15.9%	2020-01-01 → 2020-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	40,027,526	at 2024-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	40,027,526	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	40,027,526	at 2022-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	40,027,526	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	40,027,526	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	258	at 2024-12-31	Standalone	Number of employees
Employees	191	at 2023-12-31	Standalone	Number of employees
Employees	179	at 2022-12-31^d	Standalone	Number of employees
Employees	168	at 2021-12-31^d	Standalone	Number of employees
Employees	166	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 · 1,245

Item	Context	Value	Unit
Subtotal ope cf	CurrentYearDuration	-119208000	JPY
Interest and dividends income received ope cf inv cf	Prior1YearDuration	625000	JPY
Interest and dividends income received ope cf inv cf	CurrentYearDuration	846000	JPY
Income taxes paid refund ope cf	Prior1YearDuration	-258652000	JPY
Income taxes paid refund ope cf	CurrentYearDuration	-759487000	JPY
Net cash provided by used in operating activities	Prior1YearDuration	1616314000	JPY
Net cash provided by used in operating activities	CurrentYearDuration	-877849000	JPY
Purchase of property plant and equipment inv cf	Prior1YearDuration	-30206000	JPY
Purchase of property plant and equipment inv cf	CurrentYearDuration	-154495000	JPY
Purchase of short term and long term investment securities inv cf	Prior1YearDuration	-393744000	JPY
Purchase of short term and long term investment securities inv cf	CurrentYearDuration	-301300000	JPY
Payments for lease deposits inv cf	Prior1YearDuration	-50069000	JPY
Payments for lease deposits inv cf	CurrentYearDuration	-15692000	JPY
Collection of lease deposits inv cf	Prior1YearDuration	33530000	JPY
Collection of lease deposits inv cf	CurrentYearDuration	403000	JPY
Payments of loans receivable inv cf	Prior1YearDuration	-30000000	JPY
Payments of loans receivable inv cf	CurrentYearDuration	-120500000	JPY
Collection of loans receivable inv cf	Prior1YearDuration	30000000	JPY
Collection of loans receivable inv cf	CurrentYearDuration	－	JPY
Other net inv cf	Prior1YearDuration	2658000	JPY
Other net inv cf	CurrentYearDuration	-1387000	JPY
Net cash provided by used in investment activities	Prior1YearDuration	-437831000	JPY
Net cash provided by used in investment activities	CurrentYearDuration	-592972000	JPY
Proceeds from issuance of subscription rights to shares fin cf	Prior1YearDuration	3563000	JPY
Proceeds from issuance of subscription rights to shares fin cf	CurrentYearDuration	1540000	JPY
Purchase of treasury stock fin cf	Prior1YearDuration	－	JPY
Purchase of treasury stock fin cf	CurrentYearDuration	-153475000	JPY
Cash dividends paid fin cf	Prior1YearDuration	-228827000	JPY
Cash dividends paid fin cf	CurrentYearDuration	-248050000	JPY
Net cash provided by used in financing activities	Prior1YearDuration	-225264000	JPY
Net cash provided by used in financing activities	CurrentYearDuration	-399985000	JPY
Net increase decrease in cash and cash equivalents	Prior1YearDuration	953218000	JPY
Net increase decrease in cash and cash equivalents	CurrentYearDuration	-1870807000	JPY
Cash and cash equivalents	Prior2YearInstant	2264855000	JPY
Cash and cash equivalents	Prior1YearInstant	3218073000	JPY
Cash and cash equivalents	Prior1YearInstant	3218073000	JPY
Cash and cash equivalents	CurrentYearInstant	1347266000	JPY
Number of consolidated subsidiaries	CurrentYearInstant	6
Number of unconsolidated subsidiaries and associates accounted for using equity method	CurrentYearInstant	1000
Accumulated depreciation ppe by group	Prior1YearInstant	-579702000	JPY
Accumulated depreciation ppe by group	CurrentYearInstant	-524765000	JPY
Salaries and allowances sga	Prior1YearDuration	1200018000	JPY
Salaries and allowances sga	CurrentYearDuration	1336837000	JPY
Advertising expenses sga	Prior1YearDuration	61760000	JPY
Advertising expenses sga	CurrentYearDuration	508729000	JPY
Provision for bonuses sga	Prior1YearDuration	9728000	JPY
Provision for bonuses sga	CurrentYearDuration	4825000	JPY
Provision of allowance for doubtful accounts sga	Prior1YearDuration	30676000	JPY
Provision of allowance for doubtful accounts sga	CurrentYearDuration	12693000	JPY
Research and development expenses sga	Prior1YearDuration	68175000	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
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 rounding
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