Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-29

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 144

Metric	Value	Period	Scope	Source row
Revenue	¥814m	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥827m	2022-01-01 → 2022-12-31	Cons.	Net sales
Revenue	¥722m	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥914m	2020-01-01 → 2020-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥862m	2019-01-01 → 2019-12-31^d	Cons.	Net sales (5-year summary)
Operating income	−¥42m	2023-01-01 → 2023-12-31	Cons.	Operating income
Operating income	−¥197m	2022-01-01 → 2022-12-31	Cons.	Operating income
Ordinary income	¥3m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	−¥182m	2022-01-01 → 2022-12-31	Cons.	Ordinary income
Ordinary income	¥13m	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥30m	2020-01-01 → 2020-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥58m	2019-01-01 → 2019-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥144m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Profit before tax	−¥182m	2022-01-01 → 2022-12-31	Cons.	Income before income taxes
Net income (owners)	−¥164m	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥185m	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥1m	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥10m	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥85m	2019-01-01 → 2019-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥164m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Net income	−¥185m	2022-01-01 → 2022-12-31	Cons.	Profit loss
Total assets	¥1.2bn	at 2023-12-31	Cons.	Assets
Total assets	¥1.4bn	at 2022-12-31	Cons.	Assets
Total assets	¥1.3bn	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥1.3bn	at 2020-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥1.2bn	at 2019-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥126m	at 2023-12-31	Cons.	Liabilities
Total liabilities	¥173m	at 2022-12-31	Cons.	Liabilities
Net assets / equity	¥1.1bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥1.2bn	at 2022-12-31	Cons.	Net assets
Net assets / equity	¥1.1bn	at 2021-12-31^d	Cons.	Net assets
Net assets / equity	¥1.1bn	at 2020-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥1.1bn	at 2019-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥781m	at 2023-12-31	Cons.	Cash and deposits
Cash and deposits	¥889m	at 2022-12-31	Cons.	Cash and deposits
Cash & equivalents	¥781m	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥889m	at 2022-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥571m	at 2021-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥807m	at 2020-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥631m	at 2019-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥109m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥124m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥248m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥190m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥308m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥5m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥6m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥1m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥12m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥22m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥194m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥3m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥1m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥120m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-72.58	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-89.4	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥0.57	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥5.36	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-44.31	2019-01-01 → 2019-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥5.36	2020-01-01 → 2020-12-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥471.56	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥542.29	at 2022-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥585.68	at 2021-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥575.92	at 2020-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥571.52	at 2019-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	89.4%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	87.6%	at 2022-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	90.7%	at 2021-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	88.1%	at 2020-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	89.6%	at 2019-12-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	-14.3%	2023-01-01 → 2023-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	-15.7%	2022-01-01 → 2022-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	0.1%	2021-01-01 → 2021-12-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	0.9%	2020-01-01 → 2020-12-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	-7.5%	2019-01-01 → 2019-12-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	49	at 2023-12-31	Cons.	Number of employees
Employees	51	at 2022-12-31	Cons.	Number of employees
Employees	53	at 2021-12-31^d	Cons.	Number of employees
Employees	57	at 2020-12-31^d	Cons.	Number of employees
Employees	55	at 2019-12-31^d	Cons.	Number of employees
Revenue	¥611m	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥634m	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥569m	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥746m	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥683m	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥107m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	−¥233m	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	−¥98m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥217m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	¥24m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥51m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥39m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥245m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	−¥217m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	−¥244m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	−¥206m	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	¥26m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥45m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥41m	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥1.1bn	at 2023-12-31	Standalone	Assets
Total assets	¥1.4bn	at 2022-12-31	Standalone	Assets
Total assets	¥1.3bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥1.3bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥1.2bn	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥114m	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥130m	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥997m	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥1.2bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥1.2bn	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥1.2bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥1.1bn	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥488m	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥631m	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥-108.21	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-99.75	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥13.33	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥23.36	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-21.68	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥23.35	2020-01-01 → 2020-12-31^d	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥441.96	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥550.98	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥614.37	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥598.22	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥574.62	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	89.7%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	90.5%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	92.5%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	90.4%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	92.6%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	-21.8%	2023-01-01 → 2023-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	-17.0%	2022-01-01 → 2022-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	2.2%	2021-01-01 → 2021-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	4.0%	2020-01-01 → 2020-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	-3.7%	2019-01-01 → 2019-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	2,348,000	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	2,348,000	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	2,042,000	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	2,040,000	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	2,038,000	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	21	at 2023-12-31	Standalone	Number of employees
Employees	21	at 2022-12-31	Standalone	Number of employees
Employees	21	at 2021-12-31^d	Standalone	Number of employees
Employees	21	at 2020-12-31^d	Standalone	Number of employees
Employees	19	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 · 1

Segment	Item	Period	Value
Software Developmentreportable segment	employees	at 2023-12-31	44 pure

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

All source rows · 1,167

Item	Context	Value	Unit
Restated balance	Prior2YearInstant_NonConsolidatedMember	1246649000	JPY
Issuance of new shares	Prior1YearDuration_NonConsolidatedMember_ShareholdersEquityMember	194004000	JPY
Issuance of new shares	Prior1YearDuration_NonConsolidatedMember	194004000	JPY
Profit loss	Prior1YearDuration_NonConsolidatedMember_ShareholdersEquityMember	-206477000	JPY
Profit loss	Prior1YearDuration_NonConsolidatedMember	-206477000	JPY
Disposal of treasury stock	Prior1YearDuration_NonConsolidatedMember_TreasuryStockMember	18160000	JPY
Disposal of treasury stock	Prior1YearDuration_NonConsolidatedMember_ShareholdersEquityMember	6460000	JPY
Disposal of treasury stock	Prior1YearDuration_NonConsolidatedMember	6460000	JPY
Purchase of treasury stock	Prior1YearDuration_NonConsolidatedMember_TreasuryStockMember	-34000	JPY
Purchase of treasury stock	Prior1YearDuration_NonConsolidatedMember_ShareholdersEquityMember	-34000	JPY
Purchase of treasury stock	Prior1YearDuration_NonConsolidatedMember	-34000	JPY
Capital reduction	Prior1YearDuration_NonConsolidatedMember_ShareholdersEquityMember	－	JPY
Capital reduction	Prior1YearDuration_NonConsolidatedMember	－	JPY
Net changes of items other than shareholders equity	Prior1YearDuration_NonConsolidatedMember_DeferredGainsOrLossesOnHedgesMember	-5000	JPY
Net changes of items other than shareholders equity	Prior1YearDuration_NonConsolidatedMember_ValuationAndTranslationAdjustmentsMember	-5000	JPY
Net changes of items other than shareholders equity	Prior1YearDuration_NonConsolidatedMember	-5000	JPY
Total changes of items during the period	Prior1YearDuration_NonConsolidatedMember_TreasuryStockMember	18125000	JPY
Total changes of items during the period	Prior1YearDuration_NonConsolidatedMember_ShareholdersEquityMember	-6047000	JPY
Total changes of items during the period	Prior1YearDuration_NonConsolidatedMember_DeferredGainsOrLossesOnHedgesMember	-5000	JPY
Total changes of items during the period	Prior1YearDuration_NonConsolidatedMember_ValuationAndTranslationAdjustmentsMember	-5000	JPY
Total changes of items during the period	Prior1YearDuration_NonConsolidatedMember	-6053000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_TreasuryStockMember	-176023000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_ShareholdersEquityMember	1239039000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_DeferredGainsOrLossesOnHedgesMember	1556000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_ValuationAndTranslationAdjustmentsMember	1556000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember	1240595000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_CapitalStockMember	10000000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_LegalCapitalSurplusMember	10000000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_OtherCapitalSurplusMember	1326175000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_CapitalSurplusMember	1336175000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_RetainedEarningsBroughtForwardMember	68886000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_RetainedEarningsMember	68886000	JPY
Profit loss	CurrentYearDuration_NonConsolidatedMember_RetainedEarningsBroughtForwardMember	-244004000	JPY
Profit loss	CurrentYearDuration_NonConsolidatedMember_RetainedEarningsMember	-244004000	JPY
Disposal of treasury stock	CurrentYearDuration_NonConsolidatedMember_OtherCapitalSurplusMember	-6060000	JPY
Disposal of treasury stock	CurrentYearDuration_NonConsolidatedMember_CapitalSurplusMember	-6060000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_CapitalStockMember	－	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_LegalCapitalSurplusMember	－	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_OtherCapitalSurplusMember	-6060000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_CapitalSurplusMember	-6060000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_RetainedEarningsBroughtForwardMember	-244004000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_RetainedEarningsMember	-244004000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_CapitalStockMember	10000000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_LegalCapitalSurplusMember	10000000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_OtherCapitalSurplusMember	1320115000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_CapitalSurplusMember	1330115000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_RetainedEarningsBroughtForwardMember	-175117000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_RetainedEarningsMember	-175117000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_TreasuryStockMember	-176023000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_ShareholdersEquityMember	1239039000	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 2022-12-31	pass rounding
balance sheet identity	consolidated 2023-12-31	pass rounding
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	consolidated 2021-12-31	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	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