Annual report

Period2023-01-01 → 2023-12-31

Filed2024-11-22

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Amends S100T6K2. Amended by S100UTZL (2024-11-22).

Key figures · 151

Metric	Value	Period	Scope	Source row
Revenue	¥12.5bn	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥10.7bn	2022-01-01 → 2022-12-31	Cons.	Net sales
Revenue	¥8.0bn	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥5.4bn	2020-01-01 → 2020-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥4.5bn	2019-01-01 → 2019-12-31^d	Cons.	Net sales (5-year summary)
Operating income	¥1.8bn	2023-01-01 → 2023-12-31	Cons.	Operating income
Operating income	¥902m	2022-01-01 → 2022-12-31	Cons.	Operating income
Ordinary income	¥2.3bn	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	¥1.1bn	2022-01-01 → 2022-12-31	Cons.	Ordinary income
Ordinary income	¥1.6bn	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥926m	2020-01-01 → 2020-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥486m	2019-01-01 → 2019-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥2.1bn	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Profit before tax	¥1.1bn	2022-01-01 → 2022-12-31	Cons.	Income before income taxes
Net income (owners)	¥1.6bn	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥823m	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥1.3bn	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥804m	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥410m	2019-01-01 → 2019-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥1.6bn	2023-01-01 → 2023-12-31	Cons.	Profit loss
Net income	¥823m	2022-01-01 → 2022-12-31	Cons.	Profit loss
Total assets	¥11.9bn	at 2023-12-31	Cons.	Assets
Total assets	¥9.7bn	at 2022-12-31	Cons.	Assets
Total assets	¥8.4bn	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥6.2bn	at 2020-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥3.4bn	at 2019-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥2.4bn	at 2023-12-31	Cons.	Liabilities
Total liabilities	¥1.9bn	at 2022-12-31	Cons.	Liabilities
Net assets / equity	¥9.5bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥7.7bn	at 2022-12-31	Cons.	Net assets
Net assets / equity	¥6.6bn	at 2021-12-31^d	Cons.	Net assets
Net assets / equity	¥5.0bn	at 2020-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥2.0bn	at 2019-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥7.9bn	at 2023-12-31	Cons.	Cash and deposits
Cash and deposits	¥6.3bn	at 2022-12-31	Cons.	Cash and deposits
Cash & equivalents	¥4.6bn	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥3.3bn	at 2022-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥3.7bn	at 2021-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥4.1bn	at 2020-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥2.2bn	at 2019-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥1.9bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥807m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥1.2bn	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥862m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥461m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥326m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥1.3bn	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥1.4bn	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥981m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥297m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	−¥224m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥62m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥180m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥2.0bn	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥1.3bn	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥41.25	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥21.81	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥34.79	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥22.93	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥13.17	2019-01-01 → 2019-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥38.83	2023-01-01 → 2023-12-31	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥20.4	2022-01-01 → 2022-12-31	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥32.16	2021-01-01 → 2021-12-31^d	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥20.78	2020-01-01 → 2020-12-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥249.48	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥203.83	at 2022-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥174.53	at 2021-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥136.2	at 2020-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥61.27	at 2019-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	80.1%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	80.0%	at 2022-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	78.4%	at 2021-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	80.7%	at 2020-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	60.5%	at 2019-12-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	18.2%	2023-01-01 → 2023-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	11.5%	2022-01-01 → 2022-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	22.4%	2021-01-01 → 2021-12-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	22.8%	2020-01-01 → 2020-12-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	31.0%	2019-01-01 → 2019-12-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	1,748	at 2023-12-31	Cons.	Number of employees
Employees	1,805	at 2022-12-31	Cons.	Number of employees
Employees	1,633	at 2021-12-31^d	Cons.	Number of employees
Employees	1,298	at 2020-12-31^d	Cons.	Number of employees
Employees	1,263	at 2019-12-31^d	Cons.	Number of employees
Revenue	¥9.7bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥7.9bn	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥6.5bn	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥4.4bn	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥3.3bn	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Operating income	¥663m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	¥266m	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	¥611m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	¥217m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	¥337m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥139m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥98m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥459m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	¥148m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	¥269m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	¥89m	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	¥249m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥101m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥70m	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥6.5bn	at 2023-12-31	Standalone	Assets
Total assets	¥5.4bn	at 2022-12-31	Standalone	Assets
Total assets	¥5.1bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥4.9bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥2.5bn	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥2.0bn	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥1.2bn	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥4.4bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥4.1bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥4.0bn	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥3.7bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥1.4bn	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥3.0bn	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥2.3bn	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥7.08	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥2.36	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥6.66	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥2.88	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥2.27	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥6.67	2023-01-01 → 2023-12-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥2.21	2022-01-01 → 2022-12-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥6.16	2021-01-01 → 2021-12-31^d	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥2.61	2020-01-01 → 2020-12-31^d	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥116.2	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥109.08	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥106.6	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥100.36	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥41.39	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	68.5%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	76.8%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	79.3%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	76.1%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	55.3%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	6.3%	2023-01-01 → 2023-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	2.2%	2022-01-01 → 2022-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	6.5%	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	8.5%	2019-01-01 → 2019-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	38,075,500	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	37,956,400	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	37,733,500	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	36,840,000	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	33,104,000	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	338	at 2023-12-31	Standalone	Number of employees
Employees	248	at 2022-12-31	Standalone	Number of employees
Employees	172	at 2021-12-31^d	Standalone	Number of employees
Employees	125	at 2020-12-31^d	Standalone	Number of employees
Employees	64	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.

All source rows · 1,224

Item	Context	Value	Unit
Long term loans receivable	Prior1YearInstant_NonConsolidatedMember	－	JPY
Long term loans receivable	CurrentYearInstant_NonConsolidatedMember	46000000	JPY
Deferred tax assets	Prior1YearInstant_NonConsolidatedMember	55000000	JPY
Deferred tax assets	CurrentYearInstant_NonConsolidatedMember	79000000	JPY
Other ioa	Prior1YearInstant_NonConsolidatedMember	154000000	JPY
Other ioa	CurrentYearInstant_NonConsolidatedMember	275000000	JPY
Allowance for doubtful accounts ioa by group	Prior1YearInstant_NonConsolidatedMember	-95000000	JPY
Allowance for doubtful accounts ioa by group	CurrentYearInstant_NonConsolidatedMember	-168000000	JPY
Investments and other assets	Prior1YearInstant_NonConsolidatedMember	1552000000	JPY
Investments and other assets	CurrentYearInstant_NonConsolidatedMember	1585000000	JPY
Noncurrent assets	Prior1YearInstant_NonConsolidatedMember	1777000000	JPY
Noncurrent assets	CurrentYearInstant_NonConsolidatedMember	1802000000	JPY
Assets	Prior1YearInstant_NonConsolidatedMember	5389000000	JPY
Assets	CurrentYearInstant_NonConsolidatedMember	6456000000	JPY
Accounts payable trade	Prior1YearInstant_NonConsolidatedMember	127000000	JPY
Accounts payable trade	CurrentYearInstant_NonConsolidatedMember	548000000	JPY
Short term loans payable	Prior1YearInstant_NonConsolidatedMember	180000000	JPY
Short term loans payable	CurrentYearInstant_NonConsolidatedMember	－	JPY
Current portion of long term loans payable	Prior1YearInstant_NonConsolidatedMember	44000000	JPY
Current portion of long term loans payable	CurrentYearInstant_NonConsolidatedMember	24000000	JPY
Accounts payable other	Prior1YearInstant_NonConsolidatedMember	63000000	JPY
Accounts payable other	CurrentYearInstant_NonConsolidatedMember	59000000	JPY
Accrued expenses	Prior1YearInstant_NonConsolidatedMember	220000000	JPY
Accrued expenses	CurrentYearInstant_NonConsolidatedMember	300000000	JPY
Income taxes payable	Prior1YearInstant_NonConsolidatedMember	59000000	JPY
Income taxes payable	CurrentYearInstant_NonConsolidatedMember	202000000	JPY
Accrued consumption taxes	Prior1YearInstant_NonConsolidatedMember	174000000	JPY
Accrued consumption taxes	CurrentYearInstant_NonConsolidatedMember	295000000	JPY
Contract liabilities	Prior1YearInstant_NonConsolidatedMember	138000000	JPY
Contract liabilities	CurrentYearInstant_NonConsolidatedMember	295000000	JPY
Provision for bonuses	Prior1YearInstant_NonConsolidatedMember	79000000	JPY
Provision for bonuses	CurrentYearInstant_NonConsolidatedMember	151000000	JPY
Other cl	Prior1YearInstant_NonConsolidatedMember	22000000	JPY
Other cl	CurrentYearInstant_NonConsolidatedMember	26000000	JPY
Current liabilities	Prior1YearInstant_NonConsolidatedMember	1109000000	JPY
Current liabilities	CurrentYearInstant_NonConsolidatedMember	1905000000	JPY
Long term loans payable	Prior1YearInstant_NonConsolidatedMember	23000000	JPY
Long term loans payable	CurrentYearInstant_NonConsolidatedMember	－	JPY
Asset retirement obligations ncl	Prior1YearInstant_NonConsolidatedMember	59000000	JPY
Asset retirement obligations ncl	CurrentYearInstant_NonConsolidatedMember	64000000	JPY
Other ncl	Prior1YearInstant_NonConsolidatedMember	56000000	JPY
Other ncl	CurrentYearInstant_NonConsolidatedMember	62000000	JPY
Noncurrent liabilities	Prior1YearInstant_NonConsolidatedMember	138000000	JPY
Noncurrent liabilities	CurrentYearInstant_NonConsolidatedMember	126000000	JPY
Liabilities	Prior1YearInstant_NonConsolidatedMember	1248000000	JPY
Liabilities	CurrentYearInstant_NonConsolidatedMember	2032000000	JPY
Capital stock	Prior1YearInstant_NonConsolidatedMember	1713000000	JPY
Capital stock	CurrentYearInstant_NonConsolidatedMember	1717000000	JPY
Legal capital surplus	Prior1YearInstant_NonConsolidatedMember	1698000000	JPY
Legal capital surplus	CurrentYearInstant_NonConsolidatedMember	1702000000	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