Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-29

StandardJapan GAAP

ConsolidatedYes

Data checks17 of 17 passed

Key figures · 96

Metric	Value	Period	Scope	Source row
Revenue	¥575m	2023-01-01 → 2023-12-31	Cons.	Net sales
Operating income	−¥437m	2023-01-01 → 2023-12-31	Cons.	Operating income
Ordinary income	−¥439m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Profit before tax	−¥503m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Net income (owners)	−¥505m	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
Net income	−¥505m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Total assets	¥1.2bn	at 2023-12-31	Cons.	Assets
Total liabilities	¥88m	at 2023-12-31	Cons.	Liabilities
Net assets / equity	¥1.1bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥1.3bn	at 2022-12-31	Cons.	Net assets
Cash and deposits	¥883m	at 2023-12-31	Cons.	Cash and deposits
Cash & equivalents	¥883m	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥831m	at 2022-12-31	Cons.	Cash and cash equivalents
Operating cash flow	−¥174m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Investing cash flow	−¥114m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investment activities
Financing cash flow	¥341m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
EPS (basic)	¥-64.51	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
Net assets per share	¥142.71	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Equity ratio	88.2%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Employees	53	at 2023-12-31	Cons.	Number of employees
Revenue	¥575m	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥1.1bn	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥1.1bn	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥865m	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥799m	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥412m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	¥61m	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	−¥405m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	¥74m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	−¥110m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥237m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥1m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥469m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	¥38m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	−¥471m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	¥34m	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	−¥131m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥353m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥11m	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥886m	at 2023-12-31	Standalone	Assets
Total assets	¥1.4bn	at 2022-12-31	Standalone	Assets
Total assets	¥1.4bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥1.5bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥1.8bn	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥84m	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥121m	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥802m	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥1.3bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥1.3bn	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥1.4bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥1.7bn	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥456m	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥831m	at 2022-12-31	Standalone	Cash and deposits
Cash & equivalents	¥831m	at 2022-12-31	Standalone	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥961m	at 2021-12-31^d	Standalone	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥1.1bn	at 2020-12-31^d	Standalone	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥1.2bn	at 2019-12-31^d	Standalone	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥114m	2022-01-01 → 2022-12-31	Standalone	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥96m	2021-01-01 → 2021-12-31^d	Standalone	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥111m	2020-01-01 → 2020-12-31^d	Standalone	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥168m	2019-01-01 → 2019-12-31^d	Standalone	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥7m	2022-01-01 → 2022-12-31	Standalone	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥35m	2021-01-01 → 2021-12-31^d	Standalone	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥19m	2020-01-01 → 2020-12-31^d	Standalone	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥84m	2019-01-01 → 2019-12-31^d	Standalone	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	−¥9m	2022-01-01 → 2022-12-31	Standalone	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥7m	2021-01-01 → 2021-12-31^d	Standalone	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥20m	2020-01-01 → 2020-12-31^d	Standalone	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥429m	2019-01-01 → 2019-12-31^d	Standalone	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-60.17	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥4.33	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-16.68	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-45.18	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-1.47	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥4.33	2022-01-01 → 2022-12-31	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥102.37	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥162.67	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥160.77	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥173.32	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥214.31	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	87.4%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	89.3%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	86.9%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	88.3%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	91.2%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	2.8%	2022-01-01 → 2022-12-31	Standalone	Rate of return on equity (5-year summary)
Shares issued	7,832,800	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	7,832,800	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	7,832,800	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	7,832,800	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	7,784,800	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	49	at 2023-12-31	Standalone	Number of employees
Employees	40	at 2022-12-31	Standalone	Number of employees
Employees	45	at 2021-12-31^d	Standalone	Number of employees
Employees	45	at 2020-12-31^d	Standalone	Number of employees
Employees	43	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 · 905

Item	Context	Value	Unit
Liabilities and net assets	CurrentYearInstant_NonConsolidatedMember	885565000	JPY
Net sales	Prior1YearDuration_NonConsolidatedMember	1050994000	JPY
Net sales	CurrentYearDuration_NonConsolidatedMember	575133000	JPY
Cost of sales	Prior1YearDuration_NonConsolidatedMember	295553000	JPY
Cost of sales	CurrentYearDuration_NonConsolidatedMember	199375000	JPY
Gross profit	Prior1YearDuration_NonConsolidatedMember	755440000	JPY
Gross profit	CurrentYearDuration_NonConsolidatedMember	375757000	JPY
Selling general and administrative expenses	Prior1YearDuration_NonConsolidatedMember	694532000	JPY
Selling general and administrative expenses	CurrentYearDuration_NonConsolidatedMember	787483000	JPY
Operating income	Prior1YearDuration_NonConsolidatedMember	60907000	JPY
Operating income	CurrentYearDuration_NonConsolidatedMember	-411725000	JPY
Interest income noi	Prior1YearDuration_NonConsolidatedMember	10000	JPY
Interest income noi	CurrentYearDuration_NonConsolidatedMember	8000	JPY
Lecture s fee income noi	Prior1YearDuration_NonConsolidatedMember	100000	JPY
Lecture s fee income noi	CurrentYearDuration_NonConsolidatedMember	－	JPY
Directors compensations refund noi	Prior1YearDuration_NonConsolidatedMember	19500000	JPY
Directors compensations refund noi	CurrentYearDuration_NonConsolidatedMember	－	JPY
Fiduciary obligation fee noi	Prior1YearDuration_NonConsolidatedMember	－	JPY
Fiduciary obligation fee noi	CurrentYearDuration_NonConsolidatedMember	8291000	JPY
Other noi	Prior1YearDuration_NonConsolidatedMember	0	JPY
Other noi	CurrentYearDuration_NonConsolidatedMember	89000	JPY
Non operating income	Prior1YearDuration_NonConsolidatedMember	19610000	JPY
Non operating income	CurrentYearDuration_NonConsolidatedMember	8389000	JPY
Interest expenses noe	Prior1YearDuration_NonConsolidatedMember	53000	JPY
Interest expenses noe	CurrentYearDuration_NonConsolidatedMember	20000	JPY
Head office transfer cost noe	Prior1YearDuration_NonConsolidatedMember	5067000	JPY
Head office transfer cost noe	CurrentYearDuration_NonConsolidatedMember	－	JPY
Commission fee noe	Prior1YearDuration_NonConsolidatedMember	1599000	JPY
Commission fee noe	CurrentYearDuration_NonConsolidatedMember	1608000	JPY
Other noe	Prior1YearDuration_NonConsolidatedMember	156000	JPY
Other noe	CurrentYearDuration_NonConsolidatedMember	0	JPY
Non operating expenses	Prior1YearDuration_NonConsolidatedMember	6877000	JPY
Non operating expenses	CurrentYearDuration_NonConsolidatedMember	1629000	JPY
Ordinary income	Prior1YearDuration_NonConsolidatedMember	73641000	JPY
Ordinary income	CurrentYearDuration_NonConsolidatedMember	-404965000	JPY
Gain on reversal of subscription rights to shares ei	Prior1YearDuration_NonConsolidatedMember	－	JPY
Gain on reversal of subscription rights to shares ei	CurrentYearDuration_NonConsolidatedMember	17495000	JPY
Extraordinary income	Prior1YearDuration_NonConsolidatedMember	－	JPY
Extraordinary income	CurrentYearDuration_NonConsolidatedMember	17495000	JPY
Loss on retirement of noncurrent assets el	Prior1YearDuration_NonConsolidatedMember	0	JPY
Loss on retirement of noncurrent assets el	CurrentYearDuration_NonConsolidatedMember	－	JPY
Impairment loss el	Prior1YearDuration_NonConsolidatedMember	35489000	JPY
Impairment loss el	CurrentYearDuration_NonConsolidatedMember	81514000	JPY
Extraordinary loss	Prior1YearDuration_NonConsolidatedMember	35489000	JPY
Extraordinary loss	CurrentYearDuration_NonConsolidatedMember	81514000	JPY
Income before income taxes	Prior1YearDuration_NonConsolidatedMember	38151000	JPY
Income before income taxes	CurrentYearDuration_NonConsolidatedMember	-468984000	JPY
Income taxes current	Prior1YearDuration_NonConsolidatedMember	4241000	JPY
Income taxes current	CurrentYearDuration_NonConsolidatedMember	2283000	JPY
Profit loss	Prior1YearDuration_NonConsolidatedMember	33909000	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 · 17 of 17 passed

balance sheet identity	consolidated 2023-12-31	pass rounding
balance sheet identity	non_consolidated 2022-12-31	pass
balance sheet identity	non_consolidated 2023-12-31	pass
dei present		pass
period resolution		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 2023-01-01/2023-12-31	pass
statement vs summary · operating cash flow	consolidated 2023-01-01/2023-12-31	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 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