Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-29

StandardIFRS

ConsolidatedYes

Data checks21 of 21 passed

Key figures · 130

Metric	Value	Period	Scope	Source row
Revenue	¥26.4bn	2023-01-01 → 2023-12-31	Cons.	Revenue IFRS
Revenue	¥19.4bn	2022-01-01 → 2022-12-31	Cons.	Revenue IFRS
Revenue	¥12.7bn	2021-01-01 → 2021-12-31^d	Cons.	Revenue IFRS (5-year summary)
Revenue	¥9.0bn	2020-01-01 → 2020-12-31^d	Cons.	Revenue IFRS (5-year summary)
Revenue	¥7.2bn	2019-01-01 → 2019-12-31^d	Cons.	Revenue IFRS (5-year summary)
Operating income	¥801m	2023-01-01 → 2023-12-31	Cons.	Operating profit loss IFRS
Operating income	¥50m	2022-01-01 → 2022-12-31	Cons.	Operating profit loss IFRS
Profit before tax	¥1.1bn	2023-01-01 → 2023-12-31	Cons.	Profit loss before tax IFRS
Profit before tax	¥111m	2022-01-01 → 2022-12-31	Cons.	Profit loss before tax IFRS
Profit before tax	−¥1.2bn	2021-01-01 → 2021-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Profit before tax	−¥1.6bn	2020-01-01 → 2020-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Profit before tax	−¥2.3bn	2019-01-01 → 2019-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Net income (owners)	¥1.0bn	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent IFRS
Net income (owners)	¥21m	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent IFRS
Net income (owners)	−¥1.2bn	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)	−¥1.5bn	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)	−¥2.3bn	2019-01-01 → 2019-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income	¥1.0bn	2023-01-01 → 2023-12-31	Cons.	Profit loss IFRS
Net income	¥21m	2022-01-01 → 2022-12-31	Cons.	Profit loss IFRS
Total assets	¥37.9bn	at 2023-12-31	Cons.	Assets IFRS
Total assets	¥35.9bn	at 2022-12-31	Cons.	Assets IFRS
Total assets	¥31.2bn	at 2021-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total assets	¥12.4bn	at 2020-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total assets	¥12.1bn	at 2019-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total liabilities	¥8.8bn	at 2023-12-31	Cons.	Liabilities IFRS
Total liabilities	¥9.7bn	at 2022-12-31	Cons.	Liabilities IFRS
Net assets / equity	¥29.1bn	at 2023-12-31	Cons.	Equity IFRS
Net assets / equity	¥26.2bn	at 2022-12-31	Cons.	Equity IFRS
Net assets / equity	¥22.8bn	at 2021-12-31^d	Cons.	Equity IFRS
Equity (owners)	¥29.1bn	at 2023-12-31	Cons.	Equity attributable to owners of parent IFRS
Equity (owners)	¥26.2bn	at 2022-12-31	Cons.	Equity attributable to owners of parent IFRS
Equity (owners)	¥22.8bn	at 2021-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)	¥7.7bn	at 2020-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)	−¥6.5bn	at 2019-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Cash & equivalents	¥6.1bn	at 2023-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥3.8bn	at 2022-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥6.6bn	at 2021-12-31^d	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥1.6bn	at 2020-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Cash & equivalents	¥4.1bn	at 2019-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Operating cash flow	¥2.2bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities IFRS
Operating cash flow	¥996m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities IFRS
Operating cash flow	−¥747m	2021-01-01 → 2021-12-31^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow	−¥840m	2020-01-01 → 2020-12-31^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow	−¥1.8bn	2019-01-01 → 2019-12-31^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
Investing cash flow	¥2.0bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investing activities IFRS
Investing cash flow	−¥3.8bn	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investing activities IFRS
Investing cash flow	−¥9.1bn	2021-01-01 → 2021-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow	−¥2.7bn	2020-01-01 → 2020-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow	−¥5.7bn	2019-01-01 → 2019-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Financing cash flow	−¥2.3bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities IFRS
Financing cash flow	−¥520m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities IFRS
Financing cash flow	¥14.4bn	2021-01-01 → 2021-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow	¥1.2bn	2020-01-01 → 2020-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow	¥11.1bn	2019-01-01 → 2019-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
EPS (basic)	¥9.85	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share IFRS
EPS (basic)	¥0.21	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share IFRS
EPS (basic)	¥-11.97	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (basic)	¥-16.02	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (basic)	¥-25.89	2019-01-01 → 2019-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (diluted)	¥9.75	2023-01-01 → 2023-12-31	Cons.	Diluted earnings loss per share IFRS
EPS (diluted)	¥0.21	2022-01-01 → 2022-12-31	Cons.	Diluted earnings loss per share IFRS
EPS (diluted)	¥-11.97	2021-01-01 → 2021-12-31^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
Net assets per share	¥285.53	at 2023-12-31	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥258.11	at 2022-12-31	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥225.73	at 2021-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥84.49	at 2020-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥-71.77	at 2019-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Equity ratio	76.9%	at 2023-12-31	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	72.9%	at 2022-12-31	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	73.2%	at 2021-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	61.9%	at 2020-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	-53.7%	at 2019-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
ROE	3.6%	2023-01-01 → 2023-12-31	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	0.1%	2022-01-01 → 2022-12-31	Cons.	Rate of return on equity IFRS (5-year summary)
Employees	706	at 2023-12-31	Cons.	Number of employees
Employees	661	at 2022-12-31	Cons.	Number of employees
Employees	574	at 2021-12-31^d	Cons.	Number of employees
Employees	479	at 2020-12-31^d	Cons.	Number of employees
Employees	422	at 2019-12-31^d	Cons.	Number of employees
Revenue	¥62m	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥74m	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥51m	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥266m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	−¥182m	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	−¥334m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥84m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	−¥536m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥57m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥34m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥324m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	−¥61m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	−¥325m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	−¥62m	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	−¥537m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥58m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥34m	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥30.8bn	at 2023-12-31	Standalone	Assets
Total assets	¥31.0bn	at 2022-12-31	Standalone	Assets
Total assets	¥31.1bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥16.4bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥13,000	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥628m	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥663m	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥30.2bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥30.3bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥30.3bn	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥15.7bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	−¥34m	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥686m	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥858m	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥-3.2	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-0.61	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-5.46	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-0.64	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-0.37	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
Net assets per share	¥296.14	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥298.68	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥299.79	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥173.33	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥-0.37	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	97.1%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	97.5%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	97.2%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	96.0%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	-260815.4%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Shares issued	101,882,216	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	101,511,035	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	101,164,657	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	1	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	1	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)

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 · 1,235

Item	Context	Value	Unit
Interest received ope cf IFRS	CurrentYearDuration	547825000	JPY
Interest paid ope cf IFRS	Prior1YearDuration	-73302000	JPY
Interest paid ope cf IFRS	CurrentYearDuration	-88815000	JPY
Income taxes paid ope cf IFRS	Prior1YearDuration	-40564000	JPY
Income taxes paid ope cf IFRS	CurrentYearDuration	-86971000	JPY
Net cash provided by used in operating activities IFRS	Prior1YearDuration	995888000	JPY
Net cash provided by used in operating activities IFRS	CurrentYearDuration	2224277000	JPY
Purchase of property plant and equipment inv cf IFRS	Prior1YearDuration	-97648000	JPY
Purchase of property plant and equipment inv cf IFRS	CurrentYearDuration	-117849000	JPY
Purchase of intangible assets inv cf IFRS	Prior1YearDuration	-2330320000	JPY
Purchase of intangible assets inv cf IFRS	CurrentYearDuration	-3229414000	JPY
Payments for acquisition of subsidiaries inv cf IFRS	Prior1YearDuration	-1236964000	JPY
Payments for acquisition of subsidiaries inv cf IFRS	CurrentYearDuration	-381327000	JPY
Proceeds from withdrawal of time deposits inv cf IFRS	Prior1YearDuration	23063130000	JPY
Proceeds from withdrawal of time deposits inv cf IFRS	CurrentYearDuration	40353705000	JPY
Payments into time deposits inv cf IFRS	Prior1YearDuration	-19746219000	JPY
Payments into time deposits inv cf IFRS	CurrentYearDuration	-33768521000	JPY
Purchase of financial assets measured at fair value through profit or loss inv cf IFRS	Prior1YearDuration	-3410568000	JPY
Purchase of financial assets measured at fair value through profit or loss inv cf IFRS	CurrentYearDuration	-888627000	JPY
Proceeds from disposal of financial assets at fair value through profit or loss inv cf IFRS	Prior1YearDuration	－	JPY
Proceeds from disposal of financial assets at fair value through profit or loss inv cf IFRS	CurrentYearDuration	71977000	JPY
Payments for leasehold deposits and guarantee deposits inv cf IFRS	Prior1YearDuration	-13850000	JPY
Payments for leasehold deposits and guarantee deposits inv cf IFRS	CurrentYearDuration	-68539000	JPY
Net cash provided by used in investing activities IFRS	Prior1YearDuration	-3772439000	JPY
Net cash provided by used in investing activities IFRS	CurrentYearDuration	1971405000	JPY
Proceeds from short term borrowings fin cf IFRS	Prior1YearDuration	1621622000	JPY
Proceeds from short term borrowings fin cf IFRS	CurrentYearDuration	－	JPY
Repayments of short term borrowings fin cf IFRS	Prior1YearDuration	-1621622000	JPY
Repayments of short term borrowings fin cf IFRS	CurrentYearDuration	-1644942000	JPY
Repayments of lease obligations fin cf IFRS	Prior1YearDuration	-520146000	JPY
Repayments of lease obligations fin cf IFRS	CurrentYearDuration	-605614000	JPY
Proceeds from issuance of shares fin cf IFRS	Prior1YearDuration	346000	JPY
Proceeds from issuance of shares fin cf IFRS	CurrentYearDuration	372000	JPY
Payments for purchase of treasury shares fin cf IFRS	Prior1YearDuration	-246000	JPY
Payments for purchase of treasury shares fin cf IFRS	CurrentYearDuration	-109000	JPY
Net cash provided by used in financing activities IFRS	Prior1YearDuration	-520046000	JPY
Net cash provided by used in financing activities IFRS	CurrentYearDuration	-2250293000	JPY
Effect of exchange rate changes on cash and cash equivalents IFRS	Prior1YearDuration	539321000	JPY
Effect of exchange rate changes on cash and cash equivalents IFRS	CurrentYearDuration	385107000	JPY
Net increase decrease in cash and cash equivalents IFRS	Prior1YearDuration	-2757276000	JPY
Net increase decrease in cash and cash equivalents IFRS	CurrentYearDuration	2330496000	JPY
Cash and cash equivalents IFRS	Prior2YearInstant	6560906000	JPY
Cash and cash equivalents IFRS	Prior1YearInstant	3803630000	JPY
Cash and cash equivalents IFRS	Prior1YearInstant	3803630000	JPY
Cash and cash equivalents IFRS	CurrentYearInstant	6134126000	JPY
Buildings and accompanying facilities acquisition cost IFRS	Prior1YearInstant	248730000	JPY
Other components of property plant and equipment acquisition cost IFRS	Prior1YearInstant	362284000	JPY
Property plant and equipment acquisition cost IFRS	Prior1YearInstant	611014000	JPY
Buildings and accompanying facilities accumulated depreciation and impairment losses IFRS	Prior1YearInstant	-147473000	JPY
Other components of property plant and equipment accumulated depreciation and impairment losses IFRS	Prior1YearInstant	-271050000	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 · 21 of 21 passed

balance sheet identity	consolidated 2022-12-31	pass
balance sheet identity	consolidated 2023-12-31	pass
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	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