Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-27

StandardIFRS

ConsolidatedYes

Data checks19 of 19 passed

Key figures · 148

Metric	Value	Period	Scope	Source row
Revenue	¥21.0bn	2023-01-01 → 2023-12-31	Cons.	Revenue IFRS
Revenue	¥19.6bn	2022-01-01 → 2022-12-31	Cons.	Revenue IFRS
Revenue	¥14.1bn	2021-01-01 → 2021-12-31^d	Cons.	Revenue IFRS (5-year summary)
Revenue	¥10.0bn	2020-01-01 → 2020-12-31^d	Cons.	Revenue IFRS (5-year summary)
Revenue	¥11.4bn	2019-01-01 → 2019-12-31^d	Cons.	Revenue IFRS (5-year summary)
Operating income	¥3.5bn	2023-01-01 → 2023-12-31	Cons.	Operating profit loss IFRS
Operating income	¥3.2bn	2022-01-01 → 2022-12-31	Cons.	Operating profit loss IFRS
Profit before tax	¥2.9bn	2023-01-01 → 2023-12-31	Cons.	Profit loss before tax IFRS
Profit before tax	¥2.9bn	2022-01-01 → 2022-12-31	Cons.	Profit loss before tax IFRS
Profit before tax	¥1.3bn	2021-01-01 → 2021-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Profit before tax	−¥61m	2020-01-01 → 2020-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Profit before tax	¥494m	2019-01-01 → 2019-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Net income (owners)	¥2.4bn	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent IFRS
Net income (owners)	¥2.1bn	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent IFRS
Net income (owners)	¥986m	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)	¥35m	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)	¥365m	2019-01-01 → 2019-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income	¥2.4bn	2023-01-01 → 2023-12-31	Cons.	Profit loss IFRS
Net income	¥2.1bn	2022-01-01 → 2022-12-31	Cons.	Profit loss IFRS
Total assets	¥36.2bn	at 2023-12-31	Cons.	Assets IFRS
Total assets	¥34.9bn	at 2022-12-31	Cons.	Assets IFRS
Total assets	¥31.4bn	at 2021-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total assets	¥27.6bn	at 2020-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total assets	¥28.0bn	at 2019-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total liabilities	¥20.9bn	at 2023-12-31	Cons.	Liabilities IFRS
Total liabilities	¥21.6bn	at 2022-12-31	Cons.	Liabilities IFRS
Net assets / equity	¥15.3bn	at 2023-12-31	Cons.	Equity IFRS
Net assets / equity	¥13.2bn	at 2022-12-31	Cons.	Equity IFRS
Net assets / equity	¥12.1bn	at 2021-12-31^d	Cons.	Equity IFRS
Equity (owners)	¥15.3bn	at 2023-12-31	Cons.	Equity attributable to owners of parent IFRS
Equity (owners)	¥13.2bn	at 2022-12-31	Cons.	Equity attributable to owners of parent IFRS
Equity (owners)	¥12.1bn	at 2021-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)	¥9.6bn	at 2020-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)	¥10.1bn	at 2019-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Cash & equivalents	¥3.6bn	at 2023-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥4.1bn	at 2022-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥3.5bn	at 2021-12-31^d	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥3.0bn	at 2020-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Cash & equivalents	¥1.4bn	at 2019-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Operating cash flow	¥2.9bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities IFRS
Operating cash flow	¥2.2bn	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities IFRS
Operating cash flow	¥2.1bn	2021-01-01 → 2021-12-31^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow	¥1.8bn	2020-01-01 → 2020-12-31^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow	¥1.2bn	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	¥425m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investing activities IFRS
Investing cash flow	−¥957m	2021-01-01 → 2021-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow	−¥141m	2020-01-01 → 2020-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow	−¥306m	2019-01-01 → 2019-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Financing cash flow	−¥1.4bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities IFRS
Financing cash flow	−¥2.1bn	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities IFRS
Financing cash flow	−¥754m	2021-01-01 → 2021-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow	¥31m	2020-01-01 → 2020-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow	−¥707m	2019-01-01 → 2019-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
EPS (basic)	¥129.58	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share IFRS
EPS (basic)	¥109.17	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share IFRS
EPS (basic)	¥57	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (basic)	¥2.04	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (basic)	¥21.85	2019-01-01 → 2019-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (diluted)	¥120.12	2023-01-01 → 2023-12-31	Cons.	Diluted earnings loss per share IFRS
EPS (diluted)	¥105.62	2022-01-01 → 2022-12-31	Cons.	Diluted earnings loss per share IFRS
EPS (diluted)	¥54.89	2021-01-01 → 2021-12-31^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
EPS (diluted)	¥2.02	2020-01-01 → 2020-12-31^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
EPS (diluted)	¥20.27	2019-01-01 → 2019-12-31^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
Net assets per share	¥833.4	at 2023-12-31	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥713.54	at 2022-12-31	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥647.99	at 2021-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥513.26	at 2020-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥555.62	at 2019-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Equity ratio	42.2%	at 2023-12-31	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	37.9%	at 2022-12-31	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	38.5%	at 2021-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	34.7%	at 2020-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	35.9%	at 2019-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
ROE	16.7%	2023-01-01 → 2023-12-31	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	16.2%	2022-01-01 → 2022-12-31	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	9.1%	2021-01-01 → 2021-12-31^d	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	0.4%	2020-01-01 → 2020-12-31^d	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	3.6%	2019-01-01 → 2019-12-31^d	Cons.	Rate of return on equity IFRS (5-year summary)
Employees	328	at 2023-12-31	Cons.	Number of employees
Employees	319	at 2022-12-31	Cons.	Number of employees
Employees	304	at 2021-12-31^d	Cons.	Number of employees
Employees	285	at 2020-12-31^d	Cons.	Number of employees
Employees	289	at 2019-12-31^d	Cons.	Number of employees
Operating income	¥188m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	¥440m	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	¥207m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	¥454m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	−¥298m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥62m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥159m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥207m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	¥819m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	¥263m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	¥875m	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	−¥235m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥118m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥117m	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥17.9bn	at 2023-12-31	Standalone	Assets
Total assets	¥20.0bn	at 2022-12-31	Standalone	Assets
Total assets	¥14.9bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥14.5bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥16.2bn	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥12.4bn	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥14.5bn	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥5.5bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥5.6bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥6.9bn	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥6.3bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥6.3bn	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥153m	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥397m	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥14.35	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥46.54	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-13.61	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥6.94	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-6.98	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥13.64	2023-01-01 → 2023-12-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥45.03	2022-01-01 → 2022-12-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥13.77	2020-01-01 → 2020-12-31^d	Standalone	Diluted earnings per share (5-year summary)
Dividend per share	¥39	2023-01-01 → 2023-12-31	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥31	2022-01-01 → 2022-12-31	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥14	2021-01-01 → 2021-12-31^d	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥10	2020-01-01 → 2020-12-31^d	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥13	2019-01-01 → 2019-12-31^d	Standalone	Dividend paid per share (5-year summary)
Net assets per share	¥208.42	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥218	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥298.51	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥262.12	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥267.52	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	29.6%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	27.0%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	43.3%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	37.4%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	33.4%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	4.9%	2023-01-01 → 2023-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	16.2%	2022-01-01 → 2022-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	2.2%	2020-01-01 → 2020-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	16,923,000	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	8,414,000	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	7,786,000	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	6,929,000	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	6,877,000	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	10	at 2023-12-31	Standalone	Number of employees
Employees	10	at 2022-12-31	Standalone	Number of employees
Employees	8	at 2021-12-31^d	Standalone	Number of employees
Employees	8	at 2020-12-31^d	Standalone	Number of employees
Employees	4	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 · 1,496

Item	Context	Value	Unit
Depreciation and amortization ope cf IFRS	CurrentYearDuration	1598000000	JPY
Finance income ope cf IFRS	Prior1YearDuration	-21000000	JPY
Finance income ope cf IFRS	CurrentYearDuration	-3000000	JPY
Finance costs ope cf IFRS	Prior1YearDuration	446000000	JPY
Finance costs ope cf IFRS	CurrentYearDuration	656000000	JPY
Loss gain on sale and retirement of fixed assets ope cf IFRS	Prior1YearDuration	16000000	JPY
Loss gain on sale and retirement of fixed assets ope cf IFRS	CurrentYearDuration	5000000	JPY
Decrease increase in inventories ope cf IFRS	Prior1YearDuration	-1062000000	JPY
Decrease increase in inventories ope cf IFRS	CurrentYearDuration	529000000	JPY
Decrease increase in trade and other receivables ope cf IFRS	Prior1YearDuration	-204000000	JPY
Decrease increase in trade and other receivables ope cf IFRS	CurrentYearDuration	282000000	JPY
Increase decrease in trade and other payables ope cf IFRS	Prior1YearDuration	-290000000	JPY
Increase decrease in trade and other payables ope cf IFRS	CurrentYearDuration	-682000000	JPY
Other changes in working capital ope cf IFRS	Prior1YearDuration	-320000000	JPY
Other changes in working capital ope cf IFRS	CurrentYearDuration	-865000000	JPY
Subtotal ope cf IFRS	Prior1YearDuration	2964000000	JPY
Subtotal ope cf IFRS	CurrentYearDuration	4413000000	JPY
Interest received ope cf IFRS	Prior1YearDuration	155000000	JPY
Interest received ope cf IFRS	CurrentYearDuration	1000000	JPY
Interest paid ope cf IFRS	Prior1YearDuration	-417000000	JPY
Interest paid ope cf IFRS	CurrentYearDuration	-579000000	JPY
Income taxes paid ope cf IFRS	Prior1YearDuration	-537000000	JPY
Income taxes paid ope cf IFRS	CurrentYearDuration	-1111000000	JPY
Income taxes refund ope cf IFRS	Prior1YearDuration	－	JPY
Income taxes refund ope cf IFRS	CurrentYearDuration	206000000	JPY
Net cash provided by used in operating activities IFRS	Prior1YearDuration	2166000000	JPY
Net cash provided by used in operating activities IFRS	CurrentYearDuration	2929000000	JPY
Purchase of property plant and equipment inv cf IFRS	Prior1YearDuration	-541000000	JPY
Purchase of property plant and equipment inv cf IFRS	CurrentYearDuration	-1949000000	JPY
Proceeds from sale of property plant and equipment inv cf IFRS	Prior1YearDuration	－	JPY
Proceeds from sale of property plant and equipment inv cf IFRS	CurrentYearDuration	1000000	JPY
Purchase of intangible assets inv cf IFRS	Prior1YearDuration	-61000000	JPY
Purchase of intangible assets inv cf IFRS	CurrentYearDuration	-75000000	JPY
Collection of loans receivable inv cf IFRS	Prior1YearDuration	756000000	JPY
Collection of loans receivable inv cf IFRS	CurrentYearDuration	2000000	JPY
Other inv cf IFRS	Prior1YearDuration	271000000	JPY
Other inv cf IFRS	CurrentYearDuration	-13000000	JPY
Net cash provided by used in investing activities IFRS	Prior1YearDuration	425000000	JPY
Net cash provided by used in investing activities IFRS	CurrentYearDuration	-2034000000	JPY
Net increase decrease in short term borrowings fin cf IFRS	Prior1YearDuration	3638000000	JPY
Net increase decrease in short term borrowings fin cf IFRS	CurrentYearDuration	-265000000	JPY
Proceeds from short term borrowings fin cf IFRS	Prior1YearDuration	1378000000	JPY
Proceeds from short term borrowings fin cf IFRS	CurrentYearDuration	－	JPY
Repayments of short term borrowings fin cf IFRS	Prior1YearDuration	-3511000000	JPY
Repayments of short term borrowings fin cf IFRS	CurrentYearDuration	－	JPY
Proceeds from long term borrowings fin cf IFRS	Prior1YearDuration	1800000000	JPY
Proceeds from long term borrowings fin cf IFRS	CurrentYearDuration	1981000000	JPY
Repayments of long term borrowings fin cf IFRS	Prior1YearDuration	-3152000000	JPY
Repayments of long term borrowings fin cf IFRS	CurrentYearDuration	-2332000000	JPY
Dividends paid fin cf IFRS	Prior1YearDuration	-264000000	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 · 19 of 19 passed

balance sheet identity	consolidated 2022-12-31	pass rounding
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 rounding
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 · 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