Annual report

Period2024-01-01 → 2024-12-31

Filed2025-03-27

StandardIFRS

ConsolidatedYes

Data checks19 of 19 passed

Key figures · 150

Metric	Value	Period	Scope	Source row
Revenue	¥20.3bn	2024-01-01 → 2024-12-31	Cons.	Revenue IFRS
Revenue	¥21.0bn	2023-01-01 → 2023-12-31	Cons.	Revenue IFRS
Revenue	¥19.6bn	2022-01-01 → 2022-12-31^d	Cons.	Revenue IFRS (5-year summary)
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)
Operating income	¥2.8bn	2024-01-01 → 2024-12-31	Cons.	Operating profit loss IFRS
Operating income	¥3.5bn	2023-01-01 → 2023-12-31	Cons.	Operating profit loss IFRS
Profit before tax	¥2.3bn	2024-01-01 → 2024-12-31	Cons.	Profit loss before tax 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^d	Cons.	Profit loss before tax IFRS (5-year summary)
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)
Net income (owners)	¥1.6bn	2024-01-01 → 2024-12-31	Cons.	Profit loss attributable to owners of parent IFRS
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^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
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	¥1.6bn	2024-01-01 → 2024-12-31	Cons.	Profit loss IFRS
Net income	¥2.4bn	2023-01-01 → 2023-12-31	Cons.	Profit loss IFRS
Total assets	¥39.0bn	at 2024-12-31	Cons.	Assets IFRS
Total assets	¥36.2bn	at 2023-12-31	Cons.	Assets IFRS
Total assets	¥34.9bn	at 2022-12-31^d	Cons.	Total assets IFRS (5-year summary)
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 liabilities	¥21.6bn	at 2024-12-31	Cons.	Liabilities IFRS
Total liabilities	¥20.9bn	at 2023-12-31	Cons.	Liabilities IFRS
Net assets / equity	¥17.4bn	at 2024-12-31	Cons.	Equity IFRS
Net assets / equity	¥15.3bn	at 2023-12-31	Cons.	Equity IFRS
Net assets / equity	¥13.2bn	at 2022-12-31^d	Cons.	Equity IFRS
Equity (owners)	¥17.4bn	at 2024-12-31	Cons.	Equity attributable to owners of parent 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^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
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)
Cash & equivalents	¥2.7bn	at 2024-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥3.6bn	at 2023-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥4.1bn	at 2022-12-31^d	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥3.5bn	at 2021-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Cash & equivalents	¥3.0bn	at 2020-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Operating cash flow	¥3.6bn	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in operating activities IFRS
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^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
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)
Investing cash flow	−¥2.9bn	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in investing activities IFRS
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^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
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)
Financing cash flow	−¥1.5bn	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in financing activities IFRS
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^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
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)
EPS (basic)	¥88.95	2024-01-01 → 2024-12-31	Cons.	Basic earnings loss per share IFRS
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^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
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 (diluted)	¥80.04	2024-01-01 → 2024-12-31	Cons.	Diluted earnings loss per share IFRS
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^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
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)
Net assets per share	¥958.05	at 2024-12-31	Cons.	Equity to asset ratio 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^d	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)
Equity ratio	44.7%	at 2024-12-31	Cons.	Ratio of owners equity to gross assets 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^d	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)
ROE	10.0%	2024-01-01 → 2024-12-31	Cons.	Rate of return on equity 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^d	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)
Employees	321	at 2024-12-31	Cons.	Number of employees
Employees	328	at 2023-12-31	Cons.	Number of employees
Employees	319	at 2022-12-31^d	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
Operating income	¥392m	2024-01-01 → 2024-12-31	Standalone	Operating income
Operating income	¥188m	2023-01-01 → 2023-12-31	Standalone	Operating income
Ordinary income	¥399m	2024-01-01 → 2024-12-31	Standalone	Ordinary income
Ordinary income	¥207m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	¥454m	2022-01-01 → 2022-12-31^d	Standalone	Ordinary income loss (5-year summary)
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)
Profit before tax	¥399m	2024-01-01 → 2024-12-31	Standalone	Income before income taxes
Profit before tax	¥207m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Net income	¥464m	2024-01-01 → 2024-12-31	Standalone	Profit loss
Net income	¥263m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	¥875m	2022-01-01 → 2022-12-31^d	Standalone	Net income loss (5-year summary)
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)
Total assets	¥15.5bn	at 2024-12-31	Standalone	Assets
Total assets	¥17.9bn	at 2023-12-31	Standalone	Assets
Total assets	¥20.0bn	at 2022-12-31^d	Standalone	Total assets (5-year summary)
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 liabilities	¥9.9bn	at 2024-12-31	Standalone	Liabilities
Total liabilities	¥12.4bn	at 2023-12-31	Standalone	Liabilities
Net assets / equity	¥5.5bn	at 2024-12-31	Standalone	Net assets
Net assets / equity	¥5.5bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥5.6bn	at 2022-12-31^d	Standalone	Net assets
Net assets / equity	¥6.9bn	at 2021-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥6.3bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥219m	at 2024-12-31	Standalone	Cash and deposits
Cash and deposits	¥153m	at 2023-12-31	Standalone	Cash and deposits
EPS (basic)	¥25.14	2024-01-01 → 2024-12-31	Standalone	Basic earnings loss per share (5-year summary)
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^d	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 (diluted)	¥24.6	2024-01-01 → 2024-12-31	Standalone	Diluted earnings 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^d	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	2024-01-01 → 2024-12-31	Standalone	Dividend paid 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^d	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)
Net assets per share	¥202.49	at 2024-12-31	Standalone	Net assets 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^d	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)
Equity ratio	33.9%	at 2024-12-31	Standalone	Equity to asset ratio (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^d	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)
ROE	8.8%	2024-01-01 → 2024-12-31	Standalone	Rate of return on equity (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^d	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	16,965,000	at 2024-12-31	Standalone	Total number of issued shares (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^d	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)
Employees	12	at 2024-12-31	Standalone	Number of employees
Employees	10	at 2023-12-31	Standalone	Number of employees
Employees	10	at 2022-12-31^d	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

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 · 1,564

Item	Context	Value	Unit
Land IFRS	CurrentYearInstant	928000000	JPY
Construction in progress IFRS	CurrentYearInstant	2589000000	JPY
Property plant and equipment IFRS	CurrentYearInstant	8594000000	JPY
Goodwill acquisition cost IFRS	Prior1YearInstant	10138000000	JPY
Trademarks acquisition cost IFRS	Prior1YearInstant	2705000000	JPY
Customer related assets acquisition cost IFRS	Prior1YearInstant	8322000000	JPY
Software acquisition cost IFRS	Prior1YearInstant	432000000	JPY
Other components of intangible assets acquisition cost IFRS	Prior1YearInstant	64000000	JPY
Goodwill and intangible assets acquisition cost IFRS	Prior1YearInstant	21661000000	JPY
Goodwill acquisition cost IFRS	CurrentYearInstant	11307000000	JPY
Trademarks acquisition cost IFRS	CurrentYearInstant	3017000000	JPY
Customer related assets acquisition cost IFRS	CurrentYearInstant	9281000000	JPY
Software acquisition cost IFRS	CurrentYearInstant	514000000	JPY
Other components of intangible assets acquisition cost IFRS	CurrentYearInstant	71000000	JPY
Goodwill and intangible assets acquisition cost IFRS	CurrentYearInstant	24191000000	JPY
Goodwill accumulated impairment losses IFRS	Prior1YearInstant	－	JPY
Trademarks accumulated amortization and impairment losses IFRS	Prior1YearInstant	-25000000	JPY
Customer related assets accumulated amortization and impairment losses IFRS	Prior1YearInstant	-4427000000	JPY
Software accumulated amortization and impairment losses IFRS	Prior1YearInstant	-285000000	JPY
Other components of intangible assets accumulated amortization and impairment losses IFRS	Prior1YearInstant	-55000000	JPY
Goodwill and intangible assets accumulated amortization and impairment losses IFRS	Prior1YearInstant	-4792000000	JPY
Goodwill accumulated impairment losses IFRS	CurrentYearInstant	－	JPY
Trademarks accumulated amortization and impairment losses IFRS	CurrentYearInstant	-28000000	JPY
Customer related assets accumulated amortization and impairment losses IFRS	CurrentYearInstant	-5642000000	JPY
Software accumulated amortization and impairment losses IFRS	CurrentYearInstant	-373000000	JPY
Other components of intangible assets accumulated amortization and impairment losses IFRS	CurrentYearInstant	-71000000	JPY
Goodwill and intangible assets accumulated amortization and impairment losses IFRS	CurrentYearInstant	-6114000000	JPY
Goodwill IFRS	Prior1YearInstant	10138000000	JPY
Trademarks IFRS	Prior1YearInstant	2680000000	JPY
Customer related assets IFRS	Prior1YearInstant	3895000000	JPY
Software IFRS	Prior1YearInstant	146000000	JPY
Other components of intangible assets IFRS	Prior1YearInstant	9000000	JPY
Goodwill and intangible assets IFRS	Prior1YearInstant	16869000000	JPY
Goodwill IFRS	CurrentYearInstant	11307000000	JPY
Trademarks IFRS	CurrentYearInstant	2989000000	JPY
Customer related assets IFRS	CurrentYearInstant	3640000000	JPY
Software IFRS	CurrentYearInstant	140000000	JPY
Other components of intangible assets IFRS	CurrentYearInstant	－	JPY
Goodwill and intangible assets IFRS	CurrentYearInstant	18077000000	JPY
Share based remuneration expenses selling general and administrative expenses IFRS	Prior1YearDuration	309000000	JPY
Share based remuneration expenses selling general and administrative expenses IFRS	CurrentYearDuration	262000000	JPY
Employee benefit expenses sga IFRS	Prior1YearDuration	3666000000	JPY
Employee benefit expenses sga IFRS	CurrentYearDuration	3774000000	JPY
Depreciation and amortization sga IFRS	Prior1YearDuration	932000000	JPY
Depreciation and amortization sga IFRS	CurrentYearDuration	969000000	JPY
Packing and transportation expenses IFRS	Prior1YearDuration	107000000	JPY
Packing and transportation expenses IFRS	CurrentYearDuration	90000000	JPY
Advertising expenses IFRS	Prior1YearDuration	544000000	JPY
Advertising expenses IFRS	CurrentYearDuration	531000000	JPY
Commission expenses sga IFRS	Prior1YearDuration	485000000	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 2023-12-31	pass
balance sheet identity	consolidated 2024-12-31	pass rounding
balance sheet identity	non_consolidated 2023-12-31	pass rounding
balance sheet identity	non_consolidated 2024-12-31	pass
dei present		pass
period resolution		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 assets	non_consolidated 2024-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · operating cash flow	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · operating cash flow	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · revenue	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · total assets	consolidated 2023-12-31	pass
statement vs summary · total assets	consolidated 2024-12-31	pass
statement vs summary · total assets	non_consolidated 2023-12-31	pass
statement vs summary · total assets	non_consolidated 2024-12-31	pass