Annual report

Period2022-01-01 → 2022-12-31

Filed2023-03-30

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Amended by S100T2OZ (2024-03-29).

Key figures · 137

Metric	Value	Period	Scope	Source row
Revenue	¥2.7bn	2022-01-01 → 2022-12-31	Cons.	Net sales
Revenue	¥2.3bn	2021-01-01 → 2021-12-31	Cons.	Net sales
Revenue	¥1.7bn	2020-01-01 → 2020-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥1.4bn	2019-01-01 → 2019-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥988m	2018-01-01 → 2018-12-31^d	Cons.	Net sales (5-year summary)
Operating income	−¥103m	2022-01-01 → 2022-12-31	Cons.	Operating income
Operating income	¥46m	2021-01-01 → 2021-12-31	Cons.	Operating income
Ordinary income	−¥127m	2022-01-01 → 2022-12-31	Cons.	Ordinary income
Ordinary income	−¥26m	2021-01-01 → 2021-12-31	Cons.	Ordinary income
Ordinary income	¥36m	2020-01-01 → 2020-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥150m	2019-01-01 → 2019-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥455m	2018-01-01 → 2018-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥217m	2022-01-01 → 2022-12-31	Cons.	Income before income taxes
Profit before tax	−¥26m	2021-01-01 → 2021-12-31	Cons.	Income before income taxes
Net income (owners)	−¥286m	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥102m	2021-01-01 → 2021-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥107m	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥163m	2019-01-01 → 2019-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥459m	2018-01-01 → 2018-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥278m	2022-01-01 → 2022-12-31	Cons.	Profit loss
Net income	−¥96m	2021-01-01 → 2021-12-31	Cons.	Profit loss
Total assets	¥5.2bn	at 2022-12-31	Cons.	Assets
Total assets	¥4.4bn	at 2021-12-31	Cons.	Assets
Total assets	¥3.4bn	at 2020-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥1.4bn	at 2019-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥723m	at 2018-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥2.0bn	at 2022-12-31	Cons.	Liabilities
Total liabilities	¥1.0bn	at 2021-12-31	Cons.	Liabilities
Net assets / equity	¥3.3bn	at 2022-12-31	Cons.	Net assets
Net assets / equity	¥3.3bn	at 2021-12-31	Cons.	Net assets
Net assets / equity	¥2.9bn	at 2020-12-31^d	Cons.	Net assets
Net assets / equity	¥1.2bn	at 2019-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥491m	at 2018-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥3.3bn	at 2022-12-31	Cons.	Cash and deposits
Cash and deposits	¥3.0bn	at 2021-12-31	Cons.	Cash and deposits
Cash & equivalents	¥3.3bn	at 2022-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥3.0bn	at 2021-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.7bn	at 2020-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥930m	at 2019-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥381m	at 2018-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥128m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥16m	2021-01-01 → 2021-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥120m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥68m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥449m	2018-01-01 → 2018-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥447m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥581m	2021-01-01 → 2021-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥265m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥142m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥71m	2018-01-01 → 2018-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥505m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥852m	2021-01-01 → 2021-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥1.9bn	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥762m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥75m	2018-01-01 → 2018-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-17.23	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-6.41	2021-01-01 → 2021-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥13.84	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-26.77	2019-01-01 → 2019-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-75.61	2018-01-01 → 2018-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥11.3	2020-01-01 → 2020-12-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥190.55	at 2022-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥200.58	at 2021-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥185.05	at 2020-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥-388.82	at 2019-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥-359.77	at 2018-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	60.8%	at 2022-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	75.3%	at 2021-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	84.2%	at 2020-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	83.2%	at 2019-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	67.6%	at 2018-12-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	5.4%	2020-01-01 → 2020-12-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	126	at 2022-12-31	Cons.	Number of employees
Employees	116	at 2021-12-31	Cons.	Number of employees
Employees	62	at 2020-12-31^d	Cons.	Number of employees
Employees	59	at 2019-12-31^d	Cons.	Number of employees
Employees	54	at 2018-12-31^d	Cons.	Number of employees
Revenue	¥2.0bn	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥2.1bn	2021-01-01 → 2021-12-31	Standalone	Net sales
Revenue	¥1.6bn	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥1.3bn	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥943m	2018-01-01 → 2018-12-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥104m	2022-01-01 → 2022-12-31	Standalone	Operating income
Operating income	−¥36m	2021-01-01 → 2021-12-31	Standalone	Operating income
Ordinary income	−¥133m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	−¥90m	2021-01-01 → 2021-12-31	Standalone	Ordinary income
Ordinary income	−¥36m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥235m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥498m	2018-01-01 → 2018-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥246m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Profit before tax	−¥90m	2021-01-01 → 2021-12-31	Standalone	Income before income taxes
Net income	−¥260m	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	−¥126m	2021-01-01 → 2021-12-31	Standalone	Profit loss
Net income	¥36m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥249m	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥514m	2018-01-01 → 2018-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥4.6bn	at 2022-12-31	Standalone	Assets
Total assets	¥4.2bn	at 2021-12-31	Standalone	Assets
Total assets	¥3.7bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥1.8bn	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥1.2bn	at 2018-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥2.4bn	at 2022-12-31	Standalone	Liabilities
Total liabilities	¥1.8bn	at 2021-12-31	Standalone	Liabilities
Net assets / equity	¥2.2bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥2.4bn	at 2021-12-31	Standalone	Net assets
Net assets / equity	¥2.1bn	at 2020-12-31^d	Standalone	Net assets
Net assets / equity	¥437m	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	−¥155m	at 2018-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥2.8bn	at 2022-12-31	Standalone	Cash and deposits
Cash and deposits	¥2.8bn	at 2021-12-31	Standalone	Cash and deposits
EPS (basic)	¥-15.69	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-7.95	2021-01-01 → 2021-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥4.66	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-40.99	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-84.59	2018-01-01 → 2018-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥3.8	2020-01-01 → 2020-12-31^d	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥132.3	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥148.36	at 2021-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥137.53	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥-153.65	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥-112.66	at 2018-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	48.1%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	57.5%	at 2021-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	58.0%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	24.5%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	-13.0%	at 2018-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	2.8%	2020-01-01 → 2020-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	16,700,429	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	16,364,681	at 2021-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	15,424,473	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	6,076,000	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	6,076,000	at 2018-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	54	at 2022-12-31	Standalone	Number of employees
Employees	63	at 2021-12-31	Standalone	Number of employees
Employees	60	at 2020-12-31^d	Standalone	Number of employees
Employees	56	at 2019-12-31^d	Standalone	Number of employees
Employees	49	at 2018-12-31^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 · 26

Segment	Item	Period	Value
Reconciling Itemsreconciling	capex	2022-01-01 → 2022-12-31	¥3m
Reconciling Itemsreconciling	depreciation	2022-01-01 → 2022-12-31	¥2m
Reconciling Itemsreconciling	revenue	2022-01-01 → 2022-12-31	−¥160,000
Reconciling Itemsreconciling	revenue intersegment	2022-01-01 → 2022-12-31	−¥160,000
Reconciling Itemsreconciling	segment assets	at 2022-12-31	¥3.0bn
—segment total	capex	2022-01-01 → 2022-12-31	¥614m
—segment total	depreciation	2022-01-01 → 2022-12-31	¥226m
—segment total	employees	at 2022-12-31	104 pure
—segment total	revenue	2022-01-01 → 2022-12-31	¥2.7bn
—segment total	revenue external	2022-01-01 → 2022-12-31	¥2.7bn
—segment total	revenue intersegment	2022-01-01 → 2022-12-31	¥160,000
—segment total	segment assets	at 2022-12-31	¥2.2bn
—segment total	segment profit	2022-01-01 → 2022-12-31	−¥103m
Reconciling Itemsreconciling	capex	2021-01-01 → 2021-12-31	¥212,000
Reconciling Itemsreconciling	depreciation	2021-01-01 → 2021-12-31	¥2m
Reconciling Itemsreconciling	revenue	2021-01-01 → 2021-12-31	−¥170,000
Reconciling Itemsreconciling	revenue intersegment	2021-01-01 → 2021-12-31	−¥170,000
Reconciling Itemsreconciling	segment assets	at 2021-12-31	¥3.0bn
—segment total	capex	2021-01-01 → 2021-12-31	¥550m
—segment total	depreciation	2021-01-01 → 2021-12-31	¥167m
—segment total	revenue	2021-01-01 → 2021-12-31	¥2.3bn
—segment total	revenue external	2021-01-01 → 2021-12-31	¥2.3bn
—segment total	revenue intersegment	2021-01-01 → 2021-12-31	¥170,000
—segment total	segment assets	at 2021-12-31	¥1.4bn
—segment total	segment profit	2021-01-01 → 2021-12-31	¥46m
—segment total	employees	at 2022-12-31	32 pure

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

All source rows · 1,320

Item	Context	Value
Interim dividend paid per share (5-year summary)	CurrentYearDuration_NonConsolidatedMember	－
Basic earnings loss per share (5-year summary)	Prior4YearDuration_NonConsolidatedMember	-84.59
Basic earnings loss per share (5-year summary)	Prior3YearDuration_NonConsolidatedMember	-40.99
Basic earnings loss per share (5-year summary)	Prior2YearDuration_NonConsolidatedMember	4.66
Basic earnings loss per share (5-year summary)	Prior1YearDuration_NonConsolidatedMember	-7.95
Basic earnings loss per share (5-year summary)	CurrentYearDuration_NonConsolidatedMember	-15.69
Diluted earnings per share (5-year summary)	Prior4YearDuration_NonConsolidatedMember	－
Diluted earnings per share (5-year summary)	Prior3YearDuration_NonConsolidatedMember	－
Diluted earnings per share (5-year summary)	Prior2YearDuration_NonConsolidatedMember	3.80
Diluted earnings per share (5-year summary)	Prior1YearDuration_NonConsolidatedMember	－
Diluted earnings per share (5-year summary)	CurrentYearDuration_NonConsolidatedMember	－
Equity to asset ratio (5-year summary)	Prior4YearInstant_NonConsolidatedMember	-0.130
Equity to asset ratio (5-year summary)	Prior3YearInstant_NonConsolidatedMember	0.245
Equity to asset ratio (5-year summary)	Prior2YearInstant_NonConsolidatedMember	0.580
Equity to asset ratio (5-year summary)	Prior1YearInstant_NonConsolidatedMember	0.575
Equity to asset ratio (5-year summary)	CurrentYearInstant_NonConsolidatedMember	0.481
Rate of return on equity (5-year summary)	Prior4YearDuration_NonConsolidatedMember	－
Rate of return on equity (5-year summary)	Prior3YearDuration_NonConsolidatedMember	－
Rate of return on equity (5-year summary)	Prior2YearDuration_NonConsolidatedMember	0.028
Rate of return on equity (5-year summary)	Prior1YearDuration_NonConsolidatedMember	－
Rate of return on equity (5-year summary)	CurrentYearDuration_NonConsolidatedMember	－
Price earnings ratio (5-year summary)	Prior4YearDuration_NonConsolidatedMember	－
Price earnings ratio (5-year summary)	Prior3YearDuration_NonConsolidatedMember	－
Price earnings ratio (5-year summary)	Prior2YearDuration_NonConsolidatedMember	301.07
Price earnings ratio (5-year summary)	Prior1YearDuration_NonConsolidatedMember	－
Price earnings ratio (5-year summary)	CurrentYearDuration_NonConsolidatedMember	－
Payout ratio (5-year summary)	Prior4YearDuration_NonConsolidatedMember	－
Payout ratio (5-year summary)	Prior3YearDuration_NonConsolidatedMember	－
Payout ratio (5-year summary)	Prior2YearDuration_NonConsolidatedMember	－
Payout ratio (5-year summary)	Prior1YearDuration_NonConsolidatedMember	－
Payout ratio (5-year summary)	CurrentYearDuration_NonConsolidatedMember	－
Number of employees	Prior4YearInstant_NonConsolidatedMember	49
Number of employees	Prior3YearInstant_NonConsolidatedMember	56
Number of employees	Prior2YearInstant_NonConsolidatedMember	60
Number of employees	Prior1YearInstant_NonConsolidatedMember	63
Number of employees	CurrentYearInstant_NonConsolidatedMember	54
Average number of temporary workers	Prior4YearInstant_NonConsolidatedMember	6
Average number of temporary workers	Prior3YearInstant_NonConsolidatedMember	5
Average number of temporary workers	Prior2YearInstant_NonConsolidatedMember	3
Average number of temporary workers	Prior1YearInstant_NonConsolidatedMember	4
Average number of temporary workers	CurrentYearInstant_NonConsolidatedMember	4
Total shareholder return	Prior4YearInstant_NonConsolidatedMember	－
Total shareholder return	Prior3YearInstant_NonConsolidatedMember	－
Total shareholder return	Prior2YearInstant_NonConsolidatedMember	－
Total shareholder return	Prior1YearInstant_NonConsolidatedMember	0.417
Total shareholder return	CurrentYearInstant_NonConsolidatedMember	0.257
Total return on share price index	Prior4YearInstant_NonConsolidatedMember	－
Total return on share price index	Prior3YearInstant_NonConsolidatedMember	－
Total return on share price index	Prior2YearInstant_NonConsolidatedMember	－
Total return on share price index	Prior1YearInstant_NonConsolidatedMember	0.826

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 2021-12-31	pass
balance sheet identity	consolidated 2022-12-31	pass rounding
balance sheet identity	non_consolidated 2021-12-31	pass rounding
balance sheet identity	non_consolidated 2022-12-31	pass
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2020-12-31	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	non_consolidated 2020-12-31	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 income attributable to parent	consolidated 2021-01-01/2021-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · operating cash flow	consolidated 2021-01-01/2021-12-31	pass
statement vs summary · operating cash flow	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · revenue	consolidated 2021-01-01/2021-12-31	pass
statement vs summary · revenue	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · revenue	non_consolidated 2021-01-01/2021-12-31	pass
statement vs summary · revenue	non_consolidated 2022-01-01/2022-12-31	pass
statement vs summary · total assets	consolidated 2021-12-31	pass
statement vs summary · total assets	consolidated 2022-12-31	pass
statement vs summary · total assets	non_consolidated 2021-12-31	pass
statement vs summary · total assets	non_consolidated 2022-12-31	pass