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
Proceeds from subsidy income2 ope cf	Prior1YearDuration	754000	JPY
Proceeds from subsidy income2 ope cf	CurrentYearDuration	－	JPY
Proceeds from compensation ope cf	Prior1YearDuration	－	JPY
Proceeds from compensation ope cf	CurrentYearDuration	4005000	JPY
Proceeds from insurance income ope cf	Prior1YearDuration	20519000	JPY
Proceeds from insurance income ope cf	CurrentYearDuration	15497000	JPY
Income taxes paid refund ope cf	Prior1YearDuration	-21826000	JPY
Income taxes paid refund ope cf	CurrentYearDuration	6303000	JPY
Net cash provided by used in operating activities	Prior1YearDuration	-1537859000	JPY
Net cash provided by used in operating activities	CurrentYearDuration	-1386016000	JPY
Payments into time deposits inv cf	Prior1YearDuration	-100000000	JPY
Payments into time deposits inv cf	CurrentYearDuration	-100000000	JPY
Proceeds from withdrawal of time deposits inv cf	Prior1YearDuration	100000000	JPY
Proceeds from withdrawal of time deposits inv cf	CurrentYearDuration	100000000	JPY
Purchase of property plant and equipment inv cf	Prior1YearDuration	-20746000	JPY
Purchase of property plant and equipment inv cf	CurrentYearDuration	-197297000	JPY
Payments for retirement of property plant and equipment inv cf	Prior1YearDuration	-14000	JPY
Payments for retirement of property plant and equipment inv cf	CurrentYearDuration	－	JPY
Purchase of investment securities inv cf	Prior1YearDuration	-1067870000	JPY
Purchase of investment securities inv cf	CurrentYearDuration	-221485000	JPY
Proceeds from distribution of investment in partnerships inv cf	Prior1YearDuration	1831000	JPY
Proceeds from distribution of investment in partnerships inv cf	CurrentYearDuration	16181000	JPY
Payments for lease deposits inv cf	Prior1YearDuration	-352503000	JPY
Payments for lease deposits inv cf	CurrentYearDuration	-4856000	JPY
Proceeds from collection of lease and guarantee deposits inv cf	Prior1YearDuration	－	JPY
Proceeds from collection of lease and guarantee deposits inv cf	CurrentYearDuration	123430000	JPY
Payments for asset retirement obligations inv cf	Prior1YearDuration	－	JPY
Payments for asset retirement obligations inv cf	CurrentYearDuration	-26473000	JPY
Other net inv cf	Prior1YearDuration	-8367000	JPY
Other net inv cf	CurrentYearDuration	－	JPY
Net cash provided by used in investment activities	Prior1YearDuration	-1447669000	JPY
Net cash provided by used in investment activities	CurrentYearDuration	-310500000	JPY
Repayment of long term loans payable fin cf	Prior1YearDuration	-9145000	JPY
Repayment of long term loans payable fin cf	CurrentYearDuration	-31656000	JPY
Proceeds from issuance of stock resulting from exercise of subscription rights to shares fin cf	Prior1YearDuration	117079000	JPY
Proceeds from issuance of stock resulting from exercise of subscription rights to shares fin cf	CurrentYearDuration	173252000	JPY
Purchase of treasury stock fin cf	Prior1YearDuration	-58000	JPY
Purchase of treasury stock fin cf	CurrentYearDuration	－	JPY
Net cash provided by used in financing activities	Prior1YearDuration	107875000	JPY
Net cash provided by used in financing activities	CurrentYearDuration	141596000	JPY
Net increase decrease in cash and cash equivalents	Prior1YearDuration	-2877652000	JPY
Net increase decrease in cash and cash equivalents	CurrentYearDuration	-1554920000	JPY
Cash and cash equivalents	Prior2YearInstant	11549281000	JPY
Cash and cash equivalents	Prior1YearInstant	8671628000	JPY
Cash and cash equivalents	Prior1YearInstant	8671628000	JPY
Cash and cash equivalents	CurrentYearInstant	7116707000	JPY
Number of consolidated subsidiaries	CurrentYearInstant	1
Number of unconsolidated subsidiaries and associates accounted for using equity method	CurrentYearInstant	1
Electronically recorded monetary claims operating ca	Prior1YearInstant	9500000	JPY
Electronically recorded monetary claims operating ca	CurrentYearInstant	10300000	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