Annual report

Period2023-01-01 → 2023-12-31

Filed2024-04-05

StandardJapan GAAP

ConsolidatedYes

Data checks23 of 23 passed

Amends S100T6K0. Amended by S100T8AG (2024-04-05).

Key figures · 108

Metric	Value	Period	Scope	Source row
Revenue	¥11.8bn	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥9.3bn	2022-01-01 → 2022-12-31	Cons.	Net sales
Operating income	−¥1.1bn	2023-01-01 → 2023-12-31	Cons.	Operating income
Operating income	−¥1.3bn	2022-01-01 → 2022-12-31	Cons.	Operating income
Ordinary income	−¥1.1bn	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	−¥1.3bn	2022-01-01 → 2022-12-31	Cons.	Ordinary income
Profit before tax	−¥1.4bn	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Profit before tax	−¥1.4bn	2022-01-01 → 2022-12-31	Cons.	Income before income taxes
Net income (owners)	−¥1.4bn	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥1.4bn	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent
Net income	−¥1.4bn	2023-01-01 → 2023-12-31	Cons.	Profit loss
Net income	−¥1.4bn	2022-01-01 → 2022-12-31	Cons.	Profit loss
Total assets	¥11.7bn	at 2023-12-31	Cons.	Assets
Total assets	¥12.7bn	at 2022-12-31	Cons.	Assets
Total liabilities	¥1.7bn	at 2023-12-31	Cons.	Liabilities
Total liabilities	¥1.5bn	at 2022-12-31	Cons.	Liabilities
Net assets / equity	¥10.0bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥11.2bn	at 2022-12-31	Cons.	Net assets
Net assets / equity	¥12.5bn	at 2021-12-31^d	Cons.	Net assets
Cash and deposits	¥7.2bn	at 2023-12-31	Cons.	Cash and deposits
Cash and deposits	¥8.8bn	at 2022-12-31	Cons.	Cash and deposits
Cash & equivalents	¥7.1bn	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥8.7bn	at 2022-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥11.5bn	at 2021-12-31^d	Cons.	Cash and cash equivalents
Operating cash flow	−¥1.4bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥1.5bn	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities
Investing cash flow	−¥311m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥1.4bn	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investment activities
Financing cash flow	¥142m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥108m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities
EPS (basic)	¥-26.34	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-27.05	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share (5-year summary)
Net assets per share	¥181.26	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥208.56	at 2022-12-31	Cons.	Net assets per share (5-year summary)
Equity ratio	85.6%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	88.3%	at 2022-12-31	Cons.	Equity to asset ratio (5-year summary)
Employees	428	at 2023-12-31	Cons.	Number of employees
Employees	337	at 2022-12-31	Cons.	Number of employees
Revenue	¥11.8bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥9.3bn	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥8.5bn	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥5.0bn	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥2.0bn	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥1.1bn	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	−¥1.3bn	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	−¥1.1bn	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥1.3bn	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	−¥154m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥97m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥495m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥1.4bn	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	−¥1.4bn	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	−¥1.4bn	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	−¥1.4bn	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	−¥174m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥99m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥496m	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥11.7bn	at 2023-12-31	Standalone	Assets
Total assets	¥12.7bn	at 2022-12-31	Standalone	Assets
Total assets	¥13.7bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥3.1bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥3.0bn	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥1.7bn	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥1.5bn	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥10.1bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥11.2bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥12.5bn	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥2.1bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥2.2bn	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥7.1bn	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥8.7bn	at 2022-12-31	Standalone	Cash and deposits
Cash & equivalents	¥11.5bn	at 2021-12-31^d	Standalone	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥1.5bn	at 2020-12-31^d	Standalone	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥2.1bn	at 2019-12-31^d	Standalone	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥276m	2021-01-01 → 2021-12-31^d	Standalone	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥318m	2020-01-01 → 2020-12-31^d	Standalone	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥779m	2019-01-01 → 2019-12-31^d	Standalone	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥118m	2021-01-01 → 2021-12-31^d	Standalone	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥188m	2020-01-01 → 2020-12-31^d	Standalone	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥36m	2019-01-01 → 2019-12-31^d	Standalone	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥10.4bn	2021-01-01 → 2021-12-31^d	Standalone	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥44m	2020-01-01 → 2020-12-31^d	Standalone	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥2.3bn	2019-01-01 → 2019-12-31^d	Standalone	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-25.63	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-26.9	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-3.69	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-2.17	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-11.91	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
Net assets per share	¥182.09	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥208.71	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥240.22	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥45.59	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥47.76	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	85.6%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	88.3%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	91.3%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	67.6%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	73.6%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Shares issued	55,256,695	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	53,876,476	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	52,143,000	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	45,850	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	45,850	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	428	at 2023-12-31	Standalone	Number of employees
Employees	337	at 2022-12-31	Standalone	Number of employees
Employees	256	at 2021-12-31^d	Standalone	Number of employees
Employees	135	at 2020-12-31^d	Standalone	Number of employees
Employees	94	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 · 1,258

Item	Context	Value	Unit
Profit loss	CurrentYearDuration	-1438686000	JPY
Profit loss attributable to owners of parent	Prior1YearDuration	-1434321000	JPY
Profit loss attributable to owners of parent	CurrentYearDuration	-1438686000	JPY
Profit loss	Prior1YearDuration	-1434321000	JPY
Profit loss	CurrentYearDuration	-1438686000	JPY
Valuation difference on available for sale securities net of tax oci	Prior1YearDuration	549000	JPY
Valuation difference on available for sale securities net of tax oci	CurrentYearDuration	594000	JPY
Other comprehensive income	Prior1YearDuration	549000	JPY
Other comprehensive income	CurrentYearDuration	594000	JPY
Comprehensive income	Prior1YearDuration	-1433772000	JPY
Comprehensive income	CurrentYearDuration	-1438091000	JPY
Comprehensive income attributable to owners of the parent	Prior1YearDuration	-1433772000	JPY
Comprehensive income attributable to owners of the parent	CurrentYearDuration	-1438091000	JPY
Net assets	Prior2YearInstant_CapitalStockMember	5404872000	JPY
Net assets	Prior2YearInstant_CapitalSurplusMember	7890254000	JPY
Net assets	Prior2YearInstant_RetainedEarningsMember	-769062000	JPY
Net assets	Prior2YearInstant_TreasuryStockMember	-108000	JPY
Net assets	Prior2YearInstant_ShareholdersEquityMember	12525955000	JPY
Issuance of new shares	Prior1YearDuration_CapitalStockMember	13233000	JPY
Issuance of new shares	Prior1YearDuration_CapitalSurplusMember	13233000	JPY
Issuance of new shares	Prior1YearDuration_ShareholdersEquityMember	26467000	JPY
Issuance of new sharesexercise of subscription rights to shares	Prior1YearDuration_CapitalStockMember	58773000	JPY
Issuance of new sharesexercise of subscription rights to shares	Prior1YearDuration_CapitalSurplusMember	58773000	JPY
Issuance of new sharesexercise of subscription rights to shares	Prior1YearDuration_ShareholdersEquityMember	117547000	JPY
Profit loss attributable to owners of parent	Prior1YearDuration_RetainedEarningsMember	-1434321000	JPY
Profit loss attributable to owners of parent	Prior1YearDuration_ShareholdersEquityMember	-1434321000	JPY
Purchase of treasury stock	Prior1YearDuration_TreasuryStockMember	-58000	JPY
Purchase of treasury stock	Prior1YearDuration_ShareholdersEquityMember	-58000	JPY
Total changes of items during the period	Prior1YearDuration_CapitalStockMember	72007000	JPY
Total changes of items during the period	Prior1YearDuration_CapitalSurplusMember	72007000	JPY
Total changes of items during the period	Prior1YearDuration_RetainedEarningsMember	-1434321000	JPY
Total changes of items during the period	Prior1YearDuration_TreasuryStockMember	-58000	JPY
Total changes of items during the period	Prior1YearDuration_ShareholdersEquityMember	-1290365000	JPY
Net assets	Prior1YearInstant_CapitalStockMember	5476879000	JPY
Net assets	Prior1YearInstant_CapitalSurplusMember	7962262000	JPY
Net assets	Prior1YearInstant_RetainedEarningsMember	-2203384000	JPY
Net assets	Prior1YearInstant_TreasuryStockMember	-167000	JPY
Net assets	Prior1YearInstant_ShareholdersEquityMember	11235590000	JPY
Net assets	Prior2YearInstant_ValuationDifferenceOnAvailableForSaleSecuritiesMember	－	JPY
Net assets	Prior2YearInstant_ValuationAndTranslationAdjustmentsMember	－	JPY
Net assets	Prior2YearInstant_SubscriptionRightsToSharesMember	5328000	JPY
Net assets	Prior2YearInstant	12531283000	JPY
Issuance of new shares	Prior1YearDuration	26467000	JPY
Issuance of new sharesexercise of subscription rights to shares	Prior1YearDuration	117547000	JPY
Profit loss attributable to owners of parent	Prior1YearDuration	-1434321000	JPY
Purchase of treasury stock	Prior1YearDuration	-58000	JPY
Net changes of items other than shareholders equity	Prior1YearDuration_ValuationDifferenceOnAvailableForSaleSecuritiesMember	549000	JPY
Net changes of items other than shareholders equity	Prior1YearDuration_ValuationAndTranslationAdjustmentsMember	549000	JPY
Net changes of items other than shareholders equity	Prior1YearDuration_SubscriptionRightsToSharesMember	－	JPY
Net changes of items other than shareholders equity	Prior1YearDuration	549000	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 · 23 of 23 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 rounding
balance sheet identity	non_consolidated 2023-12-31	pass rounding
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2022-12-31	pass
statement vs summary · net assets	consolidated 2023-12-31	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