Annual report

Period2024-01-01 → 2024-12-31

Filed2025-03-26

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 144

Metric	Value	Period	Scope	Source row
Revenue	¥806m	2024-01-01 → 2024-12-31	Cons.	Net sales
Revenue	¥814m	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥827m	2022-01-01 → 2022-12-31^d	Cons.	Net sales (5-year summary)
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)
Operating income	¥51m	2024-01-01 → 2024-12-31	Cons.	Operating income
Operating income	−¥42m	2023-01-01 → 2023-12-31	Cons.	Operating income
Ordinary income	¥61m	2024-01-01 → 2024-12-31	Cons.	Ordinary income
Ordinary income	¥3m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	−¥182m	2022-01-01 → 2022-12-31^d	Cons.	Ordinary income loss (5-year summary)
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)
Profit before tax	¥56m	2024-01-01 → 2024-12-31	Cons.	Income before income taxes
Profit before tax	−¥144m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Net income (owners)	¥64m	2024-01-01 → 2024-12-31	Cons.	Profit loss attributable to owners of parent
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^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
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	¥64m	2024-01-01 → 2024-12-31	Cons.	Profit loss
Net income	−¥164m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Total assets	¥1.3bn	at 2024-12-31	Cons.	Assets
Total assets	¥1.2bn	at 2023-12-31	Cons.	Assets
Total assets	¥1.4bn	at 2022-12-31^d	Cons.	Total assets (5-year summary)
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 liabilities	¥114m	at 2024-12-31	Cons.	Liabilities
Total liabilities	¥126m	at 2023-12-31	Cons.	Liabilities
Net assets / equity	¥1.2bn	at 2024-12-31	Cons.	Net assets
Net assets / equity	¥1.1bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥1.2bn	at 2022-12-31^d	Cons.	Net assets
Net assets / equity	¥1.1bn	at 2021-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥1.1bn	at 2020-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥932m	at 2024-12-31	Cons.	Cash and deposits
Cash and deposits	¥781m	at 2023-12-31	Cons.	Cash and deposits
Cash & equivalents	¥932m	at 2024-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥781m	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥889m	at 2022-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥571m	at 2021-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥807m	at 2020-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥121m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in operating activities
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^d	Cons.	Net cash provided by used in operating activities (5-year summary)
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)
Investing cash flow	−¥22m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in investment activities
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^d	Cons.	Net cash provided by used in investing activities (5-year summary)
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)
Financing cash flow	¥44m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥194m	2022-01-01 → 2022-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
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)
EPS (basic)	¥27.88	2024-01-01 → 2024-12-31	Cons.	Basic earnings loss per share (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^d	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 (diluted)	¥5.36	2020-01-01 → 2020-12-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥510.73	at 2024-12-31	Cons.	Net assets 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^d	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)
Equity ratio	91.3%	at 2024-12-31	Cons.	Equity to asset ratio (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^d	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)
ROE	5.7%	2024-01-01 → 2024-12-31	Cons.	Rate of return on equity (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^d	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)
Employees	43	at 2024-12-31	Cons.	Number of employees
Employees	49	at 2023-12-31	Cons.	Number of employees
Employees	51	at 2022-12-31^d	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
Revenue	¥650m	2024-01-01 → 2024-12-31	Standalone	Net sales
Revenue	¥611m	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥634m	2022-01-01 → 2022-12-31^d	Standalone	Net sales (5-year summary)
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)
Operating income	¥23m	2024-01-01 → 2024-12-31	Standalone	Operating income
Operating income	−¥107m	2023-01-01 → 2023-12-31	Standalone	Operating income
Ordinary income	¥33m	2024-01-01 → 2024-12-31	Standalone	Ordinary income
Ordinary income	−¥98m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥217m	2022-01-01 → 2022-12-31^d	Standalone	Ordinary income loss (5-year summary)
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)
Profit before tax	¥66m	2024-01-01 → 2024-12-31	Standalone	Income before income taxes
Profit before tax	−¥245m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Net income	¥81m	2024-01-01 → 2024-12-31	Standalone	Profit loss
Net income	−¥244m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	−¥206m	2022-01-01 → 2022-12-31^d	Standalone	Net income loss (5-year summary)
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)
Total assets	¥1.2bn	at 2024-12-31	Standalone	Assets
Total assets	¥1.1bn	at 2023-12-31	Standalone	Assets
Total assets	¥1.4bn	at 2022-12-31^d	Standalone	Total assets (5-year summary)
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 liabilities	¥118m	at 2024-12-31	Standalone	Liabilities
Total liabilities	¥114m	at 2023-12-31	Standalone	Liabilities
Net assets / equity	¥1.1bn	at 2024-12-31	Standalone	Net assets
Net assets / equity	¥997m	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥1.2bn	at 2022-12-31^d	Standalone	Net assets
Net assets / equity	¥1.2bn	at 2021-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥1.2bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥657m	at 2024-12-31	Standalone	Cash and deposits
Cash and deposits	¥488m	at 2023-12-31	Standalone	Cash and deposits
EPS (basic)	¥35.52	2024-01-01 → 2024-12-31	Standalone	Basic earnings loss per share (5-year summary)
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^d	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 (diluted)	¥23.35	2020-01-01 → 2020-12-31^d	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥483.24	at 2024-12-31	Standalone	Net assets 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^d	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)
Equity ratio	90.5%	at 2024-12-31	Standalone	Equity to asset ratio (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^d	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)
ROE	7.7%	2024-01-01 → 2024-12-31	Standalone	Rate of return on equity (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^d	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)
Shares issued	2,348,000	at 2024-12-31	Standalone	Total number of issued shares (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^d	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)
Employees	16	at 2024-12-31	Standalone	Number of employees
Employees	21	at 2023-12-31	Standalone	Number of employees
Employees	21	at 2022-12-31^d	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

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 2024-12-31	38 pure

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

All source rows · 1,148

Item	Context	Value	Unit
Noncurrent assets	Prior1YearInstant_NonConsolidatedMember	322684000	JPY
Noncurrent assets	CurrentYearInstant_NonConsolidatedMember	334312000	JPY
Assets	Prior1YearInstant_NonConsolidatedMember	1111689000	JPY
Assets	CurrentYearInstant_NonConsolidatedMember	1245283000	JPY
Accounts payable trade	Prior1YearInstant_NonConsolidatedMember	21609000	JPY
Accounts payable trade	CurrentYearInstant_NonConsolidatedMember	15615000	JPY
Accounts payable trade to subsidiaries and affiliates cl	Prior1YearInstant_NonConsolidatedMember	52588000	JPY
Accounts payable trade to subsidiaries and affiliates cl	CurrentYearInstant_NonConsolidatedMember	52590000	JPY
Accounts payable other	Prior1YearInstant_NonConsolidatedMember	6399000	JPY
Accounts payable other	CurrentYearInstant_NonConsolidatedMember	13723000	JPY
Accrued expenses	Prior1YearInstant_NonConsolidatedMember	5877000	JPY
Accrued expenses	CurrentYearInstant_NonConsolidatedMember	5039000	JPY
Advances received	Prior1YearInstant_NonConsolidatedMember	3281000	JPY
Advances received	CurrentYearInstant_NonConsolidatedMember	1409000	JPY
Income taxes payable	Prior1YearInstant_NonConsolidatedMember	618000	JPY
Income taxes payable	CurrentYearInstant_NonConsolidatedMember	618000	JPY
Accrued consumption taxes	Prior1YearInstant_NonConsolidatedMember	－	JPY
Accrued consumption taxes	CurrentYearInstant_NonConsolidatedMember	14089000	JPY
Unearned revenue	Prior1YearInstant_NonConsolidatedMember	10992000	JPY
Unearned revenue	CurrentYearInstant_NonConsolidatedMember	3081000	JPY
Deposits received	Prior1YearInstant_NonConsolidatedMember	7335000	JPY
Deposits received	CurrentYearInstant_NonConsolidatedMember	5204000	JPY
Reserve for loss on closing of offices cl	Prior1YearInstant_NonConsolidatedMember	－	JPY
Reserve for loss on closing of offices cl	CurrentYearInstant_NonConsolidatedMember	2555000	JPY
Other cl	Prior1YearInstant_NonConsolidatedMember	1266000	JPY
Other cl	CurrentYearInstant_NonConsolidatedMember	－	JPY
Current liabilities	Prior1YearInstant_NonConsolidatedMember	109970000	JPY
Current liabilities	CurrentYearInstant_NonConsolidatedMember	113928000	JPY
Asset retirement obligations ncl	Prior1YearInstant_NonConsolidatedMember	4392000	JPY
Asset retirement obligations ncl	CurrentYearInstant_NonConsolidatedMember	4404000	JPY
Noncurrent liabilities	Prior1YearInstant_NonConsolidatedMember	4392000	JPY
Noncurrent liabilities	CurrentYearInstant_NonConsolidatedMember	4404000	JPY
Liabilities	Prior1YearInstant_NonConsolidatedMember	114363000	JPY
Liabilities	CurrentYearInstant_NonConsolidatedMember	118333000	JPY
Capital stock	Prior1YearInstant_NonConsolidatedMember	10000000	JPY
Capital stock	CurrentYearInstant_NonConsolidatedMember	10000000	JPY
Legal capital surplus	Prior1YearInstant_NonConsolidatedMember	10000000	JPY
Legal capital surplus	CurrentYearInstant_NonConsolidatedMember	10000000	JPY
Other capital surplus	Prior1YearInstant_NonConsolidatedMember	1320115000	JPY
Other capital surplus	CurrentYearInstant_NonConsolidatedMember	1230614000	JPY
Capital surplus	Prior1YearInstant_NonConsolidatedMember	1330115000	JPY
Capital surplus	CurrentYearInstant_NonConsolidatedMember	1240614000	JPY
Retained earnings brought forward	Prior1YearInstant_NonConsolidatedMember	-175117000	JPY
Retained earnings brought forward	CurrentYearInstant_NonConsolidatedMember	-93808000	JPY
Retained earnings	Prior1YearInstant_NonConsolidatedMember	-175117000	JPY
Retained earnings	CurrentYearInstant_NonConsolidatedMember	-93808000	JPY
Treasury stock	Prior1YearInstant_NonConsolidatedMember	-166943000	JPY
Treasury stock	CurrentYearInstant_NonConsolidatedMember	-29860000	JPY
Shareholders equity	Prior1YearInstant_NonConsolidatedMember	998054000	JPY
Shareholders equity	CurrentYearInstant_NonConsolidatedMember	1126945000	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
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