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
Machinery and vehicles IFRS	Prior1YearInstant	1486000000	JPY
Tools furniture and fixtures IFRS	Prior1YearInstant	212000000	JPY
Land IFRS	Prior1YearInstant	928000000	JPY
Construction in progress IFRS	Prior1YearInstant	11000000	JPY
Property plant and equipment IFRS	Prior1YearInstant	4596000000	JPY
Buildings and structures IFRS	CurrentYearInstant	1844000000	JPY
Machinery and vehicles IFRS	CurrentYearInstant	1041000000	JPY
Tools furniture and fixtures IFRS	CurrentYearInstant	213000000	JPY
Land IFRS	CurrentYearInstant	928000000	JPY
Construction in progress IFRS	CurrentYearInstant	2171000000	JPY
Property plant and equipment IFRS	CurrentYearInstant	6196000000	JPY
Goodwill acquisition cost IFRS	Prior1YearInstant	9486000000	JPY
Trademarks acquisition cost IFRS	Prior1YearInstant	2531000000	JPY
Customer related assets acquisition cost IFRS	Prior1YearInstant	7787000000	JPY
Software acquisition cost IFRS	Prior1YearInstant	350000000	JPY
Other components of intangible assets acquisition cost IFRS	Prior1YearInstant	60000000	JPY
Goodwill and intangible assets acquisition cost IFRS	Prior1YearInstant	20215000000	JPY
Goodwill acquisition cost IFRS	CurrentYearInstant	10138000000	JPY
Trademarks acquisition cost IFRS	CurrentYearInstant	2705000000	JPY
Customer related assets acquisition cost IFRS	CurrentYearInstant	8322000000	JPY
Software acquisition cost IFRS	CurrentYearInstant	432000000	JPY
Other components of intangible assets acquisition cost IFRS	CurrentYearInstant	64000000	JPY
Goodwill and intangible assets acquisition cost IFRS	CurrentYearInstant	21661000000	JPY
Goodwill accumulated impairment losses IFRS	Prior1YearInstant	－	JPY
Trademarks accumulated amortization and impairment losses IFRS	Prior1YearInstant	-23000000	JPY
Customer related assets accumulated amortization and impairment losses IFRS	Prior1YearInstant	-3551000000	JPY
Software accumulated amortization and impairment losses IFRS	Prior1YearInstant	-220000000	JPY
Other components of intangible assets accumulated amortization and impairment losses IFRS	Prior1YearInstant	-39000000	JPY
Goodwill and intangible assets accumulated amortization and impairment losses IFRS	Prior1YearInstant	-3834000000	JPY
Goodwill accumulated impairment losses IFRS	CurrentYearInstant	－	JPY
Trademarks accumulated amortization and impairment losses IFRS	CurrentYearInstant	-25000000	JPY
Customer related assets accumulated amortization and impairment losses IFRS	CurrentYearInstant	-4427000000	JPY
Software accumulated amortization and impairment losses IFRS	CurrentYearInstant	-285000000	JPY
Other components of intangible assets accumulated amortization and impairment losses IFRS	CurrentYearInstant	-55000000	JPY
Goodwill and intangible assets accumulated amortization and impairment losses IFRS	CurrentYearInstant	-4792000000	JPY
Goodwill IFRS	Prior1YearInstant	9486000000	JPY
Trademarks IFRS	Prior1YearInstant	2508000000	JPY
Customer related assets IFRS	Prior1YearInstant	4236000000	JPY
Software IFRS	Prior1YearInstant	130000000	JPY
Other components of intangible assets IFRS	Prior1YearInstant	20000000	JPY
Goodwill and intangible assets IFRS	Prior1YearInstant	16380000000	JPY
Goodwill IFRS	CurrentYearInstant	10138000000	JPY
Trademarks IFRS	CurrentYearInstant	2680000000	JPY
Customer related assets IFRS	CurrentYearInstant	3895000000	JPY
Software IFRS	CurrentYearInstant	146000000	JPY
Other components of intangible assets IFRS	CurrentYearInstant	9000000	JPY
Goodwill and intangible assets IFRS	CurrentYearInstant	16869000000	JPY
Share based remuneration expenses selling general and administrative expenses IFRS	Prior1YearDuration	350000000	JPY
Share based remuneration expenses selling general and administrative expenses IFRS	CurrentYearDuration	309000000	JPY
Employee benefit expenses sga IFRS	Prior1YearDuration	2973000000	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