Annual report

Period2024-01-01 → 2024-12-31

Filed2025-03-27

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 152

Metric	Value	Period	Scope	Source row
Revenue	¥9.6bn	2024-01-01 → 2024-12-31	Cons.	Net sales
Revenue	¥7.2bn	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥4.7bn	2022-01-01 → 2022-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥3.7bn	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥3.1bn	2020-01-01 → 2020-12-31^d	Cons.	Net sales (5-year summary)
Operating income	¥1.7bn	2024-01-01 → 2024-12-31	Cons.	Operating income
Operating income	¥1.3bn	2023-01-01 → 2023-12-31	Cons.	Operating income
Ordinary income	¥1.6bn	2024-01-01 → 2024-12-31	Cons.	Ordinary income
Ordinary income	¥1.2bn	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	¥352m	2022-01-01 → 2022-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥248m	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥1.1bn	2020-01-01 → 2020-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥76m	2024-01-01 → 2024-12-31	Cons.	Income before income taxes
Profit before tax	¥534m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Net income (owners)	−¥510m	2024-01-01 → 2024-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥129m	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥10m	2022-01-01 → 2022-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥150m	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥752m	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥510m	2024-01-01 → 2024-12-31	Cons.	Profit loss
Net income	¥124m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Total assets	¥41.2bn	at 2024-12-31	Cons.	Assets
Total assets	¥22.2bn	at 2023-12-31	Cons.	Assets
Total assets	¥19.8bn	at 2022-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥18.9bn	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥6.2bn	at 2020-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥32.9bn	at 2024-12-31	Cons.	Liabilities
Total liabilities	¥13.9bn	at 2023-12-31	Cons.	Liabilities
Net assets / equity	¥8.3bn	at 2024-12-31	Cons.	Net assets
Net assets / equity	¥8.3bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥8.1bn	at 2022-12-31^d	Cons.	Net assets
Net assets / equity	¥7.8bn	at 2021-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥4.4bn	at 2020-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥11.0bn	at 2024-12-31	Cons.	Cash and deposits
Cash and deposits	¥5.1bn	at 2023-12-31	Cons.	Cash and deposits
Cash & equivalents	¥11.0bn	at 2024-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥5.1bn	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥10.0bn	at 2022-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥11.0bn	at 2021-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥3.3bn	at 2020-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥3.6bn	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥3.7bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥424m	2022-01-01 → 2022-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥313m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥921m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥1.5bn	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥1.0bn	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^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥3.5bn	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥887m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥11.0bn	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥102m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥64m	2022-01-01 → 2022-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥11.0bn	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥63m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-17.33	2024-01-01 → 2024-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥4.43	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥0.38	2022-01-01 → 2022-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥5.49	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥28.47	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥3.97	2023-01-01 → 2023-12-31	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥0.27	2022-01-01 → 2022-12-31^d	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥5.2	2021-01-01 → 2021-12-31^d	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥26.33	2020-01-01 → 2020-12-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥257.61	at 2024-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥271.2	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥267.6	at 2022-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥265.13	at 2021-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥161.12	at 2020-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	18.5%	at 2024-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	36.0%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	39.5%	at 2022-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	40.3%	at 2021-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	70.0%	at 2020-12-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	-6.5%	2024-01-01 → 2024-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	1.6%	2023-01-01 → 2023-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	0.1%	2022-01-01 → 2022-12-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	2.5%	2021-01-01 → 2021-12-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	19.1%	2020-01-01 → 2020-12-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	585	at 2024-12-31	Cons.	Number of employees
Employees	316	at 2023-12-31	Cons.	Number of employees
Employees	257	at 2022-12-31^d	Cons.	Number of employees
Employees	210	at 2021-12-31^d	Cons.	Number of employees
Employees	137	at 2020-12-31^d	Cons.	Number of employees
Revenue	¥7.6bn	2024-01-01 → 2024-12-31	Standalone	Net sales
Revenue	¥5.9bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥3.8bn	2022-01-01 → 2022-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥3.2bn	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥3.1bn	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Operating income	¥2.6bn	2024-01-01 → 2024-12-31	Standalone	Operating income
Operating income	¥1.8bn	2023-01-01 → 2023-12-31	Standalone	Operating income
Ordinary income	¥2.3bn	2024-01-01 → 2024-12-31	Standalone	Ordinary income
Ordinary income	¥1.8bn	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	¥590m	2022-01-01 → 2022-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥505m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥1.1bn	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥175m	2024-01-01 → 2024-12-31	Standalone	Income before income taxes
Profit before tax	¥1.0bn	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Net income	−¥516m	2024-01-01 → 2024-12-31	Standalone	Profit loss
Net income	¥627m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	¥45m	2022-01-01 → 2022-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥391m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥797m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥33.9bn	at 2024-12-31	Standalone	Assets
Total assets	¥21.8bn	at 2023-12-31	Standalone	Assets
Total assets	¥19.0bn	at 2022-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥18.3bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥6.3bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥25.1bn	at 2024-12-31	Standalone	Liabilities
Total liabilities	¥12.7bn	at 2023-12-31	Standalone	Liabilities
Net assets / equity	¥8.8bn	at 2024-12-31	Standalone	Net assets
Net assets / equity	¥9.2bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥8.5bn	at 2022-12-31^d	Standalone	Net assets
Net assets / equity	¥8.1bn	at 2021-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥4.4bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥6.2bn	at 2024-12-31	Standalone	Cash and deposits
Cash and deposits	¥4.0bn	at 2023-12-31	Standalone	Cash and deposits
EPS (basic)	¥-17.53	2024-01-01 → 2024-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥21.46	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥1.56	2022-01-01 → 2022-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥14.29	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥30.17	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥19.5	2023-01-01 → 2023-12-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥1.34	2022-01-01 → 2022-12-31^d	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥13.53	2021-01-01 → 2021-12-31^d	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥27.9	2020-01-01 → 2020-12-31^d	Standalone	Diluted earnings per share (5-year summary)
Dividend per share	¥10	2024-01-01 → 2024-12-31	Standalone	Dividend paid per share (5-year summary)
Net assets per share	¥284.73	at 2024-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥300.55	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥280.35	at 2022-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥276.03	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥163.77	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	24.9%	at 2024-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	40.5%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	43.0%	at 2022-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	43.5%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	70.5%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	-6.0%	2024-01-01 → 2024-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	7.4%	2023-01-01 → 2023-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	0.6%	2022-01-01 → 2022-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	6.3%	2021-01-01 → 2021-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	20.0%	2020-01-01 → 2020-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	29,636,602	at 2024-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	29,399,302	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	29,153,102	at 2022-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	28,767,102	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	26,962,600	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	275	at 2024-12-31	Standalone	Number of employees
Employees	230	at 2023-12-31	Standalone	Number of employees
Employees	187	at 2022-12-31^d	Standalone	Number of employees
Employees	171	at 2021-12-31^d	Standalone	Number of employees
Employees	135	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.

Segments · 1

Segment	Item	Period	Value
E Gift Platform Businessreportable segment	employees	at 2024-12-31	585 pure

Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.

All source rows · 1,287

Item	Context	Value	Unit
Independent auditors report consolidated (text)	FilingDateInstant	Text · Plus
Audit firm1 consolidated	FilingDateInstant	Original text (Japanese) EY新日本有限責任監査法人
Cpa1 audit firm1 consolidated	FilingDateInstant	Original text (Japanese) 吉　　田　　亮　　一
Cpa2 audit firm1 consolidated	FilingDateInstant	Original text (Japanese) 長　　谷　　川　　宗
Key audit matters consolidated (text)	FilingDateInstant	Text · Plus
Overview kam consolidated (text)	FilingDateInstant	Text · Plus
Short description kam consolidated	FilingDateInstant_Row1Member	Original text (Japanese) 超過収益力を見込んで投資した投資有価証券（非上場株式）の評価
Description including reason kam consolidated (text)	FilingDateInstant_Row1Member	Text · Plus
Reference kam consolidated	FilingDateInstant_Row1Member	Original text (Japanese) 注記事項（重要な会計上の見積り）
Auditors response kam consolidated (text)	FilingDateInstant_Row1Member	Text · Plus
Short description kam consolidated	FilingDateInstant_Row2Member	Original text (Japanese) YouGotaGift.com Ltd.の株式取得に係る企業結合の会計処理
Description including reason kam consolidated (text)	FilingDateInstant_Row2Member	Text · Plus
Reference2 kam consolidated	FilingDateInstant_Row2Member	Original text (Japanese) 注記事項（企業結合等関係）
Auditors response kam consolidated (text)	FilingDateInstant_Row2Member	Text · Plus
Other information consolidated (text)	FilingDateInstant	Text · Plus
Fee related information consolidated (text)	FilingDateInstant	Text · Plus
Independent auditors report non consolidated (text)	FilingDateInstant	Text · Plus
Audit firm1 non consolidated	FilingDateInstant	Original text (Japanese) EY新日本有限責任監査法人
Cpa1 audit firm1 non consolidated	FilingDateInstant	Original text (Japanese) 吉　　田　　亮　　一
Cpa2 audit firm1 non consolidated	FilingDateInstant	Original text (Japanese) 長　　谷　　川　　宗
Key audit matters non consolidated (text)	FilingDateInstant	Text · Plus
Overview kam non consolidated (text)	FilingDateInstant	Text · Plus
Short description kam non consolidated	FilingDateInstant_Row1Member	Original text (Japanese) 超過収益力を見込んで投資した投資有価証券（非上場株式）の評価
Same as kam for consolidated fskam non consolidated (text)	FilingDateInstant_Row1Member	Text · Plus
Short description kam non consolidated	FilingDateInstant_Row2Member	Original text (Japanese) YouGotaGift.com Ltd.の株式の取得対価の妥当性
Same as kam for consolidated fskam non consolidated (text)	FilingDateInstant_Row2Member	Text · Plus
Other information non consolidated (text)	FilingDateInstant	Text · Plus
Fee related information non consolidated (text)	FilingDateInstant	Text · Plus
Number of submission	FilingDateInstant	1
Net sales (5-year summary)	Prior4YearDuration	3082000000	JPY
Net sales (5-year summary)	Prior3YearDuration	3725000000	JPY
Net sales (5-year summary)	Prior2YearDuration	4723000000	JPY
Net sales (5-year summary)	Prior1YearDuration	7226000000	JPY
Net sales (5-year summary)	CurrentYearDuration	9554000000	JPY
Ordinary income loss (5-year summary)	Prior4YearDuration	1103000000	JPY
Ordinary income loss (5-year summary)	Prior3YearDuration	248000000	JPY
Ordinary income loss (5-year summary)	Prior2YearDuration	352000000	JPY
Ordinary income loss (5-year summary)	Prior1YearDuration	1239000000	JPY
Ordinary income loss (5-year summary)	CurrentYearDuration	1579000000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior4YearDuration	752000000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior3YearDuration	150000000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior2YearDuration	10000000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior1YearDuration	129000000	JPY
Profit loss attributable to owners of parent (5-year summary)	CurrentYearDuration	-510000000	JPY
Comprehensive income (5-year summary)	Prior4YearDuration	748000000	JPY
Comprehensive income (5-year summary)	Prior3YearDuration	158000000	JPY
Comprehensive income (5-year summary)	Prior2YearDuration	91000000	JPY
Comprehensive income (5-year summary)	Prior1YearDuration	86000000	JPY
Comprehensive income (5-year summary)	CurrentYearDuration	-414000000	JPY
Net assets (5-year summary)	Prior4YearInstant	4354000000	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 · 24 of 24 passed

balance sheet identity	consolidated 2023-12-31	pass rounding
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 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	consolidated 2024-12-31	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 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 · revenue	non_consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	non_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