Annual report

Period2024-01-01 → 2024-12-31

Filed2025-03-27

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 125

Metric	Value	Period	Scope	Source row
Revenue	¥17.1bn	2024-01-01 → 2024-12-31	Cons.	Net sales
Revenue	¥18.2bn	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥13.7bn	2022-01-01 → 2022-12-31^d	Cons.	Net sales (5-year summary)
Operating income	−¥553m	2024-01-01 → 2024-12-31	Cons.	Operating income
Operating income	−¥1.3bn	2023-01-01 → 2023-12-31	Cons.	Operating income
Ordinary income	−¥150m	2024-01-01 → 2024-12-31	Cons.	Ordinary income
Ordinary income	−¥1.1bn	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	¥316m	2022-01-01 → 2022-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥153m	2024-01-01 → 2024-12-31	Cons.	Income before income taxes
Profit before tax	−¥1.1bn	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Net income (owners)	−¥341m	2024-01-01 → 2024-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥2.2bn	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥602m	2022-01-01 → 2022-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥401m	2024-01-01 → 2024-12-31	Cons.	Profit loss
Net income	−¥1.1bn	2023-01-01 → 2023-12-31	Cons.	Profit loss
Total assets	¥8.2bn	at 2024-12-31	Cons.	Assets
Total assets	¥7.4bn	at 2023-12-31	Cons.	Assets
Total assets	¥8.6bn	at 2022-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥2.1bn	at 2024-12-31	Cons.	Liabilities
Total liabilities	¥2.6bn	at 2023-12-31	Cons.	Liabilities
Net assets / equity	¥6.1bn	at 2024-12-31	Cons.	Net assets
Net assets / equity	¥4.8bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥6.8bn	at 2022-12-31^d	Cons.	Net assets
Cash and deposits	¥2.9bn	at 2024-12-31	Cons.	Cash and deposits
Cash and deposits	¥2.9bn	at 2023-12-31	Cons.	Cash and deposits
Cash & equivalents	¥2.9bn	at 2024-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.9bn	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥5.3bn	at 2022-12-31^d	Cons.	Cash and cash equivalents
Operating cash flow	−¥964m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥1.2bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥351m	2022-01-01 → 2022-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥215m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥695m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥263m	2022-01-01 → 2022-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥1.2bn	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥502m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥381m	2022-01-01 → 2022-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-7.49	2024-01-01 → 2024-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-55.51	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥15.04	2022-01-01 → 2022-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥15.03	2022-01-01 → 2022-12-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥124.03	at 2024-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥111.44	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥168.25	at 2022-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	71.0%	at 2024-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	60.5%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	78.3%	at 2022-12-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	8.9%	2022-01-01 → 2022-12-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	705	at 2024-12-31	Cons.	Number of employees
Employees	742	at 2023-12-31	Cons.	Number of employees
Employees	566	at 2022-12-31^d	Cons.	Number of employees
Revenue	¥13.5bn	2024-01-01 → 2024-12-31	Standalone	Net sales
Revenue	¥14.4bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥13.0bn	2022-01-01 → 2022-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥12.1bn	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥11.9bn	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥459m	2024-01-01 → 2024-12-31	Standalone	Operating income
Operating income	−¥2.5bn	2023-01-01 → 2023-12-31	Standalone	Operating income
Ordinary income	−¥90m	2024-01-01 → 2024-12-31	Standalone	Ordinary income
Ordinary income	−¥2.2bn	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	¥739m	2022-01-01 → 2022-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥1.4bn	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥1.7bn	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥93m	2024-01-01 → 2024-12-31	Standalone	Income before income taxes
Profit before tax	−¥2.2bn	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Net income	−¥341m	2024-01-01 → 2024-12-31	Standalone	Profit loss
Net income	−¥2.2bn	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	¥602m	2022-01-01 → 2022-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥1.2bn	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥1.7bn	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥8.2bn	at 2024-12-31	Standalone	Assets
Total assets	¥7.1bn	at 2023-12-31	Standalone	Assets
Total assets	¥8.5bn	at 2022-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥7.2bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥6.7bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥2.4bn	at 2024-12-31	Standalone	Liabilities
Total liabilities	¥2.7bn	at 2023-12-31	Standalone	Liabilities
Net assets / equity	¥5.8bn	at 2024-12-31	Standalone	Net assets
Net assets / equity	¥4.5bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥6.7bn	at 2022-12-31^d	Standalone	Net assets
Net assets / equity	¥6.2bn	at 2021-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥5.0bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥2.8bn	at 2024-12-31	Standalone	Cash and deposits
Cash and deposits	¥2.7bn	at 2023-12-31	Standalone	Cash and deposits
Cash & equivalents	¥5.5bn	at 2021-12-31^d	Standalone	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥4.5bn	at 2020-12-31^d	Standalone	Cash and cash equivalents (5-year summary)
Operating cash flow	¥746m	2021-01-01 → 2021-12-31^d	Standalone	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥1.8bn	2020-01-01 → 2020-12-31^d	Standalone	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	¥226m	2021-01-01 → 2021-12-31^d	Standalone	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	¥38m	2020-01-01 → 2020-12-31^d	Standalone	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥41m	2021-01-01 → 2021-12-31^d	Standalone	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥1.8bn	2020-01-01 → 2020-12-31^d	Standalone	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-7.49	2024-01-01 → 2024-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-55.51	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥15.04	2022-01-01 → 2022-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥29.46	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥44.36	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥15.03	2022-01-01 → 2022-12-31^d	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥29.34	2021-01-01 → 2021-12-31^d	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥43.93	2020-01-01 → 2020-12-31^d	Standalone	Diluted earnings per share (5-year summary)
Dividend per share	¥2	2022-01-01 → 2022-12-31^d	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥3.5	2021-01-01 → 2021-12-31^d	Standalone	Dividend paid per share (5-year summary)
Net assets per share	¥124.03	at 2024-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥111.44	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥168.25	at 2022-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥156.2	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥126.06	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	70.4%	at 2024-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	62.7%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	79.4%	at 2022-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	86.5%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	74.3%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	9.3%	2022-01-01 → 2022-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	20.9%	2021-01-01 → 2021-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	55.6%	2020-01-01 → 2020-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	46,705,300	at 2024-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	40,163,500	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	40,033,700	at 2022-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	39,913,600	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	39,573,100	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	705	at 2024-12-31	Standalone	Number of employees
Employees	742	at 2023-12-31	Standalone	Number of employees
Employees	566	at 2022-12-31^d	Standalone	Number of employees
Employees	488	at 2021-12-31^d	Standalone	Number of employees
Employees	416	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 · 1,218

Item	Context	Value	Unit
Non controlling interests	Prior1YearInstant	301083000	JPY
Non controlling interests	CurrentYearInstant	274182000	JPY
Net assets	Prior1YearInstant	4776946000	JPY
Net assets	CurrentYearInstant	6064243000	JPY
Liabilities and net assets	Prior1YearInstant	7396620000	JPY
Liabilities and net assets	CurrentYearInstant	8154200000	JPY
Net sales	Prior1YearDuration	18199231000	JPY
Net sales	CurrentYearDuration	17086858000	JPY
Cost of sales	Prior1YearDuration	8109857000	JPY
Cost of sales	CurrentYearDuration	7610006000	JPY
Gross profit	Prior1YearDuration	10089374000	JPY
Gross profit	CurrentYearDuration	9476852000	JPY
Selling general and administrative expenses	Prior1YearDuration	11399119000	JPY
Selling general and administrative expenses	CurrentYearDuration	10029415000	JPY
Operating income	Prior1YearDuration	-1309744000	JPY
Operating income	CurrentYearDuration	-552563000	JPY
Interest income noi	Prior1YearDuration	1031000	JPY
Interest income noi	CurrentYearDuration	1320000	JPY
Distribution profit noi	Prior1YearDuration	180013000	JPY
Distribution profit noi	CurrentYearDuration	276654000	JPY
Equity in earnings of affiliates noi	Prior1YearDuration	41942000	JPY
Equity in earnings of affiliates noi	CurrentYearDuration	91530000	JPY
Other noi	Prior1YearDuration	4200000	JPY
Other noi	CurrentYearDuration	48073000	JPY
Non operating income	Prior1YearDuration	227187000	JPY
Non operating income	CurrentYearDuration	417578000	JPY
Interest expenses noe	Prior1YearDuration	45000	JPY
Interest expenses noe	CurrentYearDuration	183000	JPY
Foreign exchange losses noe	Prior1YearDuration	10761000	JPY
Foreign exchange losses noe	CurrentYearDuration	－	JPY
Stock issuance cost noe	Prior1YearDuration	195000	JPY
Stock issuance cost noe	CurrentYearDuration	5905000	JPY
Commission fee noe	Prior1YearDuration	5000	JPY
Commission fee noe	CurrentYearDuration	3492000	JPY
Loss on cancellation of leasehold contracts noe	Prior1YearDuration	6938000	JPY
Loss on cancellation of leasehold contracts noe	CurrentYearDuration	472000	JPY
Other noe	Prior1YearDuration	0	JPY
Other noe	CurrentYearDuration	5401000	JPY
Non operating expenses	Prior1YearDuration	17946000	JPY
Non operating expenses	CurrentYearDuration	15455000	JPY
Ordinary income	Prior1YearDuration	-1100503000	JPY
Ordinary income	CurrentYearDuration	-150439000	JPY
Gain on sales of noncurrent assets ei	Prior1YearDuration	41000	JPY
Gain on sales of noncurrent assets ei	CurrentYearDuration	7000	JPY
Extraordinary income	Prior1YearDuration	41000	JPY
Extraordinary income	CurrentYearDuration	7000	JPY
Loss on retirement of noncurrent assets el	Prior1YearDuration	－	JPY
Loss on retirement of noncurrent assets el	CurrentYearDuration	2105000	JPY
Extraordinary loss	Prior1YearDuration	－	JPY
Extraordinary loss	CurrentYearDuration	2105000	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 rounding
balance sheet identity	consolidated 2024-12-31	pass
balance sheet identity	non_consolidated 2023-12-31	pass
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