Annual report

Period2025-01-01 → 2025-12-31

Filed2026-03-24

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 142

Metric	Value	Period	Scope	Source row
Revenue	¥962m	2025-01-01 → 2025-12-31	Cons.	Net sales
Revenue	¥806m	2024-01-01 → 2024-12-31	Cons.	Net sales
Revenue	¥814m	2023-01-01 → 2023-12-31^v	Cons.	Net sales (5-year summary)
Revenue	¥827m	2022-01-01 → 2022-12-31^v	Cons.	Net sales (5-year summary)
Revenue	¥722m	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
Operating income	¥165m	2025-01-01 → 2025-12-31	Cons.	Operating income
Operating income	¥51m	2024-01-01 → 2024-12-31	Cons.	Operating income
Ordinary income	¥168m	2025-01-01 → 2025-12-31	Cons.	Ordinary income
Ordinary income	¥61m	2024-01-01 → 2024-12-31	Cons.	Ordinary income
Ordinary income	¥3m	2023-01-01 → 2023-12-31^v	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥182m	2022-01-01 → 2022-12-31^v	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥13m	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥168m	2025-01-01 → 2025-12-31	Cons.	Income before income taxes
Profit before tax	¥56m	2024-01-01 → 2024-12-31	Cons.	Income before income taxes
Net income (owners)	¥204m	2025-01-01 → 2025-12-31	Cons.	Profit loss attributable to owners of parent
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^v	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥185m	2022-01-01 → 2022-12-31^v	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	¥204m	2025-01-01 → 2025-12-31	Cons.	Profit loss
Net income	¥64m	2024-01-01 → 2024-12-31	Cons.	Profit loss
Total assets	¥1.7bn	at 2025-12-31	Cons.	Assets
Total assets	¥1.3bn	at 2024-12-31	Cons.	Assets
Total assets	¥1.2bn	at 2023-12-31^v	Cons.	Total assets (5-year summary)
Total assets	¥1.4bn	at 2022-12-31^v	Cons.	Total assets (5-year summary)
Total assets	¥1.3bn	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥286m	at 2025-12-31	Cons.	Liabilities
Total liabilities	¥114m	at 2024-12-31	Cons.	Liabilities
Net assets / equity	¥1.4bn	at 2025-12-31	Cons.	Net assets
Net assets / equity	¥1.2bn	at 2024-12-31	Cons.	Net assets
Net assets / equity	¥1.1bn	at 2023-12-31^v	Cons.	Net assets
Net assets / equity	¥1.2bn	at 2022-12-31^v	Cons.	Net assets (5-year summary)
Net assets / equity	¥1.1bn	at 2021-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥1.3bn	at 2025-12-31	Cons.	Cash and deposits
Cash and deposits	¥932m	at 2024-12-31	Cons.	Cash and deposits
Cash & equivalents	¥1.3bn	at 2025-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥932m	at 2024-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥781m	at 2023-12-31^v	Cons.	Cash and cash equivalents
Cash & equivalents	¥889m	at 2022-12-31^v	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥571m	at 2021-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥262m	2025-01-01 → 2025-12-31	Cons.	Net cash provided by used in operating activities
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^v	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥124m	2022-01-01 → 2022-12-31^v	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)
Investing cash flow	−¥6m	2025-01-01 → 2025-12-31	Cons.	Net cash provided by used in investment activities
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^v	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥6m	2022-01-01 → 2022-12-31^v	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)
Financing cash flow	¥84m	2025-01-01 → 2025-12-31	Cons.	Net cash provided by used in financing activities
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^v	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)
EPS (basic)	¥87.49	2025-01-01 → 2025-12-31	Cons.	Basic earnings loss per share (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^v	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-89.4	2022-01-01 → 2022-12-31^v	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)
Net assets per share	¥598.24	at 2025-12-31	Cons.	Net assets 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^v	Cons.	Net assets per share (5-year summary)
Net assets per share	¥542.29	at 2022-12-31^v	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)
Equity ratio	82.9%	at 2025-12-31	Cons.	Equity to asset ratio (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^v	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	87.6%	at 2022-12-31^v	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)
ROE	15.8%	2025-01-01 → 2025-12-31	Cons.	Rate of return on equity (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^v	Cons.	Rate of return on equity (5-year summary)
ROE	-15.7%	2022-01-01 → 2022-12-31^v	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)
Employees	41	at 2025-12-31	Cons.	Number of employees
Employees	43	at 2024-12-31	Cons.	Number of employees
Employees	49	at 2023-12-31^v	Cons.	Number of employees
Employees	51	at 2022-12-31^v	Cons.	Number of employees
Employees	53	at 2021-12-31^d	Cons.	Number of employees
Revenue	¥798m	2025-01-01 → 2025-12-31	Standalone	Net sales
Revenue	¥650m	2024-01-01 → 2024-12-31	Standalone	Net sales
Revenue	¥611m	2023-01-01 → 2023-12-31^v	Standalone	Net sales (5-year summary)
Revenue	¥634m	2022-01-01 → 2022-12-31^v	Standalone	Net sales (5-year summary)
Revenue	¥569m	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Operating income	¥140m	2025-01-01 → 2025-12-31	Standalone	Operating income
Operating income	¥23m	2024-01-01 → 2024-12-31	Standalone	Operating income
Ordinary income	¥139m	2025-01-01 → 2025-12-31	Standalone	Ordinary income
Ordinary income	¥33m	2024-01-01 → 2024-12-31	Standalone	Ordinary income
Ordinary income	−¥98m	2023-01-01 → 2023-12-31^v	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥217m	2022-01-01 → 2022-12-31^v	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥24m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥139m	2025-01-01 → 2025-12-31	Standalone	Income before income taxes
Profit before tax	¥66m	2024-01-01 → 2024-12-31	Standalone	Income before income taxes
Net income	¥182m	2025-01-01 → 2025-12-31	Standalone	Profit loss
Net income	¥81m	2024-01-01 → 2024-12-31	Standalone	Profit loss
Net income	−¥244m	2023-01-01 → 2023-12-31^v	Standalone	Net income loss (5-year summary)
Net income	−¥206m	2022-01-01 → 2022-12-31^v	Standalone	Net income loss (5-year summary)
Net income	¥26m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥1.6bn	at 2025-12-31	Standalone	Assets
Total assets	¥1.2bn	at 2024-12-31	Standalone	Assets
Total assets	¥1.1bn	at 2023-12-31^v	Standalone	Total assets (5-year summary)
Total assets	¥1.4bn	at 2022-12-31^v	Standalone	Total assets (5-year summary)
Total assets	¥1.3bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥270m	at 2025-12-31	Standalone	Liabilities
Total liabilities	¥118m	at 2024-12-31	Standalone	Liabilities
Net assets / equity	¥1.3bn	at 2025-12-31	Standalone	Net assets
Net assets / equity	¥1.1bn	at 2024-12-31	Standalone	Net assets
Net assets / equity	¥997m	at 2023-12-31^v	Standalone	Net assets
Net assets / equity	¥1.2bn	at 2022-12-31^v	Standalone	Net assets (5-year summary)
Net assets / equity	¥1.2bn	at 2021-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥943m	at 2025-12-31	Standalone	Cash and deposits
Cash and deposits	¥657m	at 2024-12-31	Standalone	Cash and deposits
EPS (basic)	¥78.01	2025-01-01 → 2025-12-31	Standalone	Basic earnings loss per share (5-year summary)
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^v	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-99.75	2022-01-01 → 2022-12-31^v	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)
Net assets per share	¥558.54	at 2025-12-31	Standalone	Net assets 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^v	Standalone	Net assets per share (5-year summary)
Net assets per share	¥550.98	at 2022-12-31^v	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)
Equity ratio	82.8%	at 2025-12-31	Standalone	Equity to asset ratio (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^v	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	90.5%	at 2022-12-31^v	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)
ROE	15.0%	2025-01-01 → 2025-12-31	Standalone	Rate of return on equity (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^v	Standalone	Rate of return on equity (5-year summary)
ROE	-17.0%	2022-01-01 → 2022-12-31^v	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)
Shares issued	2,348,000	at 2025-12-31	Standalone	Total number of issued shares (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^v	Standalone	Total number of issued shares (5-year summary)
Shares issued	2,348,000	at 2022-12-31^v	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)
Employees	11	at 2025-12-31	Standalone	Number of employees
Employees	16	at 2024-12-31	Standalone	Number of employees
Employees	21	at 2023-12-31^v	Standalone	Number of employees
Employees	21	at 2022-12-31^v	Standalone	Number of employees
Employees	21	at 2021-12-31^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 2025-12-31	37 pure

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

All source rows · 1,217

Item	Context	Value	Unit
Income taxes payable	CurrentYearInstant	5896000	JPY
Unearned revenue	Prior1YearInstant	5499000	JPY
Unearned revenue	CurrentYearInstant	6073000	JPY
Provision for bonuses	Prior1YearInstant	2856000	JPY
Provision for bonuses	CurrentYearInstant	3597000	JPY
Reserve for loss on closing of offices cl	Prior1YearInstant	2555000	JPY
Reserve for loss on closing of offices cl	CurrentYearInstant	－	JPY
Other cl	Prior1YearInstant	73951000	JPY
Other cl	CurrentYearInstant	131420000	JPY
Current liabilities	Prior1YearInstant	102094000	JPY
Current liabilities	CurrentYearInstant	186624000	JPY
Long term loans payable	Prior1YearInstant	－	JPY
Long term loans payable	CurrentYearInstant	79999000	JPY
Asset retirement obligations ncl	Prior1YearInstant	5586000	JPY
Asset retirement obligations ncl	CurrentYearInstant	4752000	JPY
Deferred tax liabilities	Prior1YearInstant	6096000	JPY
Deferred tax liabilities	CurrentYearInstant	6957000	JPY
Other ncl	Prior1YearInstant	－	JPY
Other ncl	CurrentYearInstant	8096000	JPY
Noncurrent liabilities	Prior1YearInstant	11683000	JPY
Noncurrent liabilities	CurrentYearInstant	99806000	JPY
Liabilities	Prior1YearInstant	113777000	JPY
Liabilities	CurrentYearInstant	286430000	JPY
Capital stock	Prior1YearInstant	10000000	JPY
Capital stock	CurrentYearInstant	10000000	JPY
Capital surplus	Prior1YearInstant	1241960000	JPY
Capital surplus	CurrentYearInstant	1231223000	JPY
Retained earnings	Prior1YearInstant	-76127000	JPY
Retained earnings	CurrentYearInstant	127770000	JPY
Treasury stock	Prior1YearInstant	-29860000	JPY
Treasury stock	CurrentYearInstant	-29688000	JPY
Shareholders equity	Prior1YearInstant	1145972000	JPY
Shareholders equity	CurrentYearInstant	1339306000	JPY
Deferred gains or losses on hedges	Prior1YearInstant	4000	JPY
Deferred gains or losses on hedges	CurrentYearInstant	－	JPY
Foreign currency translation adjustment	Prior1YearInstant	45080000	JPY
Foreign currency translation adjustment	CurrentYearInstant	51161000	JPY
Valuation and translation adjustments	Prior1YearInstant	45084000	JPY
Valuation and translation adjustments	CurrentYearInstant	51161000	JPY
Net assets	Prior1YearInstant	1191057000	JPY
Net assets	CurrentYearInstant	1390467000	JPY
Liabilities and net assets	Prior1YearInstant	1304834000	JPY
Liabilities and net assets	CurrentYearInstant	1676898000	JPY
Net sales	Prior1YearDuration	806493000	JPY
Net sales	CurrentYearDuration	961943000	JPY
Cost of sales	Prior1YearDuration	365636000	JPY
Cost of sales	CurrentYearDuration	348836000	JPY
Gross profit	Prior1YearDuration	440857000	JPY
Gross profit	CurrentYearDuration	613106000	JPY
Selling general and administrative expenses	Prior1YearDuration	389897000	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 2024-12-31	pass
balance sheet identity	consolidated 2025-12-31	pass rounding
balance sheet identity	non_consolidated 2024-12-31	pass
balance sheet identity	non_consolidated 2025-12-31	pass
dei present		pass
period resolution		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	consolidated 2025-12-31	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 assets	non_consolidated 2025-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2025-01-01/2025-12-31	pass
statement vs summary · operating cash flow	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · operating cash flow	consolidated 2025-01-01/2025-12-31	pass
statement vs summary · revenue	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · revenue	consolidated 2025-01-01/2025-12-31	pass
statement vs summary · revenue	non_consolidated 2024-01-01/2024-12-31	pass
statement vs summary · revenue	non_consolidated 2025-01-01/2025-12-31	pass
statement vs summary · total assets	consolidated 2024-12-31	pass
statement vs summary · total assets	consolidated 2025-12-31	pass
statement vs summary · total assets	non_consolidated 2024-12-31	pass
statement vs summary · total assets	non_consolidated 2025-12-31	pass