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
Selling general and administrative expenses	CurrentYearDuration_NonConsolidatedMember	891000000	JPY
Operating income	Prior1YearDuration_NonConsolidatedMember	440000000	JPY
Operating income	CurrentYearDuration_NonConsolidatedMember	188000000	JPY
Interest income noi	Prior1YearDuration_NonConsolidatedMember	344000000	JPY
Interest income noi	CurrentYearDuration_NonConsolidatedMember	547000000	JPY
Other noi	Prior1YearDuration_NonConsolidatedMember	29000000	JPY
Other noi	CurrentYearDuration_NonConsolidatedMember	23000000	JPY
Non operating income	Prior1YearDuration_NonConsolidatedMember	374000000	JPY
Non operating income	CurrentYearDuration_NonConsolidatedMember	570000000	JPY
Interest expenses noe	Prior1YearDuration_NonConsolidatedMember	348000000	JPY
Interest expenses noe	CurrentYearDuration_NonConsolidatedMember	551000000	JPY
Other noe	Prior1YearDuration_NonConsolidatedMember	11000000	JPY
Other noe	CurrentYearDuration_NonConsolidatedMember	1000000	JPY
Non operating expenses	Prior1YearDuration_NonConsolidatedMember	359000000	JPY
Non operating expenses	CurrentYearDuration_NonConsolidatedMember	551000000	JPY
Ordinary income	Prior1YearDuration_NonConsolidatedMember	454000000	JPY
Ordinary income	CurrentYearDuration_NonConsolidatedMember	207000000	JPY
Gain on reversal of subscription rights to shares ei	Prior1YearDuration_NonConsolidatedMember	365000000	JPY
Gain on reversal of subscription rights to shares ei	CurrentYearDuration_NonConsolidatedMember	－	JPY
Extraordinary income	Prior1YearDuration_NonConsolidatedMember	365000000	JPY
Extraordinary income	CurrentYearDuration_NonConsolidatedMember	－	JPY
Income before income taxes	Prior1YearDuration_NonConsolidatedMember	819000000	JPY
Income before income taxes	CurrentYearDuration_NonConsolidatedMember	207000000	JPY
Income taxes current	Prior1YearDuration_NonConsolidatedMember	-51000000	JPY
Income taxes current	CurrentYearDuration_NonConsolidatedMember	1000000	JPY
Income taxes deferred	Prior1YearDuration_NonConsolidatedMember	-4000000	JPY
Income taxes deferred	CurrentYearDuration_NonConsolidatedMember	-57000000	JPY
Income taxes	Prior1YearDuration_NonConsolidatedMember	-55000000	JPY
Income taxes	CurrentYearDuration_NonConsolidatedMember	-56000000	JPY
Profit loss	Prior1YearDuration_NonConsolidatedMember	875000000	JPY
Profit loss	CurrentYearDuration_NonConsolidatedMember	263000000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_CapitalStockMember	2189000000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_LegalCapitalSurplusMember	2013000000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_OtherCapitalSurplusMember	158000000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_CapitalSurplusMember	2171000000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_LegalRetainedEarningsMember	94000000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_GeneralReserveMember	1710000000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_RetainedEarningsBroughtForwardMember	479000000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_RetainedEarningsMember	2283000000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_TreasuryStockMember	-202000000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_ShareholdersEquityMember	6440000000	JPY
Issuance of new shares	Prior1YearDuration_NonConsolidatedMember_CapitalStockMember	77000000	JPY
Issuance of new shares	Prior1YearDuration_NonConsolidatedMember_LegalCapitalSurplusMember	77000000	JPY
Issuance of new shares	Prior1YearDuration_NonConsolidatedMember_OtherCapitalSurplusMember	－	JPY
Issuance of new shares	Prior1YearDuration_NonConsolidatedMember_CapitalSurplusMember	77000000	JPY
Issuance of new shares	Prior1YearDuration_NonConsolidatedMember_LegalRetainedEarningsMember	－	JPY
Issuance of new shares	Prior1YearDuration_NonConsolidatedMember_GeneralReserveMember	－	JPY
Issuance of new shares	Prior1YearDuration_NonConsolidatedMember_RetainedEarningsBroughtForwardMember	－	JPY
Issuance of new shares	Prior1YearDuration_NonConsolidatedMember_RetainedEarningsMember	－	JPY
Issuance of new shares	Prior1YearDuration_NonConsolidatedMember_TreasuryStockMember	－	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