Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-29

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 121

Metric	Value	Period	Scope	Source row
Revenue	¥3.2bn	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥2.9bn	2022-01-01 → 2022-12-31	Cons.	Net sales
Revenue	¥1.0bn	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
Operating income	−¥659m	2023-01-01 → 2023-12-31	Cons.	Operating income
Operating income	−¥312m	2022-01-01 → 2022-12-31	Cons.	Operating income
Ordinary income	−¥687m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	−¥308m	2022-01-01 → 2022-12-31	Cons.	Ordinary income
Ordinary income	¥14m	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥749m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Profit before tax	−¥964m	2022-01-01 → 2022-12-31	Cons.	Income before income taxes
Net income (owners)	−¥650m	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥909m	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥11m	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥657m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Net income	−¥909m	2022-01-01 → 2022-12-31	Cons.	Profit loss
Total assets	¥3.3bn	at 2023-12-31	Cons.	Assets
Total assets	¥3.8bn	at 2022-12-31	Cons.	Assets
Total assets	¥2.4bn	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥2.8bn	at 2023-12-31	Cons.	Liabilities
Total liabilities	¥3.4bn	at 2022-12-31	Cons.	Liabilities
Net assets / equity	¥468m	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥432m	at 2022-12-31	Cons.	Net assets
Net assets / equity	¥1.3bn	at 2021-12-31^d	Cons.	Net assets
Cash and deposits	¥821m	at 2023-12-31	Cons.	Cash and deposits
Cash and deposits	¥1.1bn	at 2022-12-31	Cons.	Cash and deposits
Cash & equivalents	¥803m	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.0bn	at 2022-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.4bn	at 2021-12-31^d	Cons.	Cash and cash equivalents
Operating cash flow	−¥387m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥318m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥788,000	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥56m	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	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥495m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥238m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥163m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥497m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-43.65	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-63.32	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥0.79	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥0.76	2021-01-01 → 2021-12-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥29.78	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥29.26	at 2022-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥91.59	at 2021-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	13.7%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	11.1%	at 2022-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	54.1%	at 2021-12-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	0.9%	2021-01-01 → 2021-12-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	263	at 2023-12-31	Cons.	Number of employees
Employees	190	at 2022-12-31	Cons.	Number of employees
Employees	52	at 2021-12-31^d	Cons.	Number of employees
Revenue	¥704m	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥964m	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥979m	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥763m	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥311m	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥234m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	−¥38m	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	−¥292m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥61m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	¥55m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥148m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥139m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥367m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	−¥817m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	−¥369m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	−¥819m	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	¥53m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥147m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥139m	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥3.3bn	at 2023-12-31	Standalone	Assets
Total assets	¥3.6bn	at 2022-12-31	Standalone	Assets
Total assets	¥2.4bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥1.9bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥1.1bn	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥2.4bn	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥3.0bn	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥879m	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥562m	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥1.4bn	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	¥626m	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥380m	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥503m	at 2022-12-31	Standalone	Cash and deposits
Cash & equivalents	¥1.4bn	at 2020-12-31^d	Standalone	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥826m	at 2019-12-31^d	Standalone	Cash and cash equivalents (5-year summary)
Operating cash flow	¥138m	2020-01-01 → 2020-12-31^d	Standalone	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥199m	2019-01-01 → 2019-12-31^d	Standalone	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥142m	2020-01-01 → 2020-12-31^d	Standalone	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥46m	2019-01-01 → 2019-12-31^d	Standalone	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥603m	2020-01-01 → 2020-12-31^d	Standalone	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥861m	2019-01-01 → 2019-12-31^d	Standalone	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-24.8	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-57.07	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥3.72	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥10.85	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-10.59	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥3.56	2021-01-01 → 2021-12-31^d	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥10.12	2020-01-01 → 2020-12-31^d	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥56.97	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥38.24	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥94.5	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥86.09	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥-30.85	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	26.2%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	15.4%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	55.6%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	62.8%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	59.2%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	4.1%	2021-01-01 → 2021-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	16.1%	2020-01-01 → 2020-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	15,150,199	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	14,439,199	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	14,296,200	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	14,013,200	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	10,114	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	52	at 2023-12-31	Standalone	Number of employees
Employees	46	at 2022-12-31	Standalone	Number of employees
Employees	45	at 2021-12-31^d	Standalone	Number of employees
Employees	38	at 2020-12-31^d	Standalone	Number of employees
Employees	25	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 · 1,320

Item	Context	Value	Unit
Investment securities	Prior1YearInstant	167059000	JPY
Investment securities	CurrentYearInstant	157215000	JPY
Deferred tax assets	Prior1YearInstant	－	JPY
Deferred tax assets	CurrentYearInstant	62915000	JPY
Lease and guarantee deposits	Prior1YearInstant	146896000	JPY
Lease and guarantee deposits	CurrentYearInstant	134998000	JPY
Other ioa	Prior1YearInstant	1822000	JPY
Other ioa	CurrentYearInstant	1234000	JPY
Investments and other assets	Prior1YearInstant	315777000	JPY
Investments and other assets	CurrentYearInstant	356363000	JPY
Noncurrent assets	Prior1YearInstant	1772866000	JPY
Noncurrent assets	CurrentYearInstant	1662570000	JPY
Assets	Prior1YearInstant	3803357000	JPY
Assets	CurrentYearInstant	3291133000	JPY
Accounts payable trade	Prior1YearInstant	64842000	JPY
Accounts payable trade	CurrentYearInstant	56290000	JPY
Current portion of bonds	Prior1YearInstant	34000000	JPY
Current portion of bonds	CurrentYearInstant	36000000	JPY
Short term loans payable	Prior1YearInstant	700000000	JPY
Short term loans payable	CurrentYearInstant	700000000	JPY
Current portion of long term loans payable	Prior1YearInstant	454988000	JPY
Current portion of long term loans payable	CurrentYearInstant	554556000	JPY
Income taxes payable	Prior1YearInstant	3188000	JPY
Income taxes payable	CurrentYearInstant	18404000	JPY
Contract liabilities	Prior1YearInstant	39918000	JPY
Contract liabilities	CurrentYearInstant	39299000	JPY
Provision for bonuses	Prior1YearInstant	8065000	JPY
Provision for bonuses	CurrentYearInstant	4452000	JPY
Other cl	Prior1YearInstant	311004000	JPY
Other cl	CurrentYearInstant	225114000	JPY
Current liabilities	Prior1YearInstant	1616007000	JPY
Current liabilities	CurrentYearInstant	1634118000	JPY
Bonds payable	Prior1YearInstant	66000000	JPY
Bonds payable	CurrentYearInstant	30000000	JPY
Long term loans payable	Prior1YearInstant	1599192000	JPY
Long term loans payable	CurrentYearInstant	1098924000	JPY
Deferred tax liabilities	Prior1YearInstant	34919000	JPY
Deferred tax liabilities	CurrentYearInstant	－	JPY
Net defined benefit liability	Prior1YearInstant	54795000	JPY
Net defined benefit liability	CurrentYearInstant	60182000	JPY
Noncurrent liabilities	Prior1YearInstant	1754906000	JPY
Noncurrent liabilities	CurrentYearInstant	1189106000	JPY
Liabilities	Prior1YearInstant	3370914000	JPY
Liabilities	CurrentYearInstant	2823224000	JPY
Capital stock	Prior1YearInstant	79106000	JPY
Capital stock	CurrentYearInstant	419361000	JPY
Capital surplus	Prior1YearInstant	1423283000	JPY
Capital surplus	CurrentYearInstant	1763538000	JPY
Retained earnings	Prior1YearInstant	-1081032000	JPY
Retained earnings	CurrentYearInstant	-1731156000	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
balance sheet identity	consolidated 2023-12-31	pass rounding
balance sheet identity	non_consolidated 2022-12-31	pass
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