Annual report

Period2022-04-01 → 2023-03-31

Filed2023-06-26

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 135

Metric	Value	Period	Scope	Source row
Revenue	¥4.8bn	2022-04-01 → 2023-03-31	Cons.	Net sales
Revenue	¥4.1bn	2021-04-01 → 2022-03-31	Cons.	Net sales
Revenue	¥3.9bn	2020-04-01 → 2021-03-31^d	Cons.	Net sales (5-year summary)
Revenue	¥3.5bn	2019-04-01 → 2020-03-31^d	Cons.	Net sales (5-year summary)
Revenue	¥2.5bn	2018-04-01 → 2019-03-31^d	Cons.	Net sales (5-year summary)
Operating income	−¥250m	2022-04-01 → 2023-03-31	Cons.	Operating income
Operating income	−¥367m	2021-04-01 → 2022-03-31	Cons.	Operating income
Ordinary income	−¥244m	2022-04-01 → 2023-03-31	Cons.	Ordinary income
Ordinary income	−¥358m	2021-04-01 → 2022-03-31	Cons.	Ordinary income
Ordinary income	¥49m	2020-04-01 → 2021-03-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥329m	2019-04-01 → 2020-03-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥94m	2018-04-01 → 2019-03-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥234m	2022-04-01 → 2023-03-31	Cons.	Income before income taxes
Profit before tax	−¥656m	2021-04-01 → 2022-03-31	Cons.	Income before income taxes
Net income (owners)	−¥239m	2022-04-01 → 2023-03-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥672m	2021-04-01 → 2022-03-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥37m	2020-04-01 → 2021-03-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥353m	2019-04-01 → 2020-03-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥18m	2018-04-01 → 2019-03-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥239m	2022-04-01 → 2023-03-31	Cons.	Profit loss
Net income	−¥672m	2021-04-01 → 2022-03-31	Cons.	Profit loss
Total assets	¥3.1bn	at 2023-03-31	Cons.	Assets
Total assets	¥2.8bn	at 2022-03-31	Cons.	Assets
Total assets	¥3.4bn	at 2021-03-31^d	Cons.	Total assets (5-year summary)
Total assets	¥3.1bn	at 2020-03-31^d	Cons.	Total assets (5-year summary)
Total assets	¥2.3bn	at 2019-03-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥2.1bn	at 2023-03-31	Cons.	Liabilities
Total liabilities	¥1.7bn	at 2022-03-31	Cons.	Liabilities
Net assets / equity	¥957m	at 2023-03-31	Cons.	Net assets
Net assets / equity	¥1.2bn	at 2022-03-31	Cons.	Net assets
Net assets / equity	¥1.8bn	at 2021-03-31^d	Cons.	Net assets
Net assets / equity	¥1.7bn	at 2020-03-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥993m	at 2019-03-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥1.3bn	at 2023-03-31	Cons.	Cash and deposits
Cash and deposits	¥1.6bn	at 2022-03-31	Cons.	Cash and deposits
Cash & equivalents	¥1.3bn	at 2023-03-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.7bn	at 2022-03-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.1bn	at 2021-03-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.1bn	at 2020-03-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥1.7bn	at 2019-03-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥325m	2022-04-01 → 2023-03-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥313m	2021-04-01 → 2022-03-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥241m	2020-04-01 → 2021-03-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥353m	2019-04-01 → 2020-03-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥156m	2018-04-01 → 2019-03-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥299m	2022-04-01 → 2023-03-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥145m	2021-04-01 → 2022-03-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥280m	2020-04-01 → 2021-03-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥225m	2019-04-01 → 2020-03-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	¥96m	2018-04-01 → 2019-03-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥318m	2022-04-01 → 2023-03-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥15m	2021-04-01 → 2022-03-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥86m	2020-04-01 → 2021-03-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥902m	2019-04-01 → 2020-03-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥150m	2018-04-01 → 2019-03-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-15.14	2022-04-01 → 2023-03-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-42.86	2021-04-01 → 2022-03-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥2.38	2020-04-01 → 2021-03-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-27.91	2019-04-01 → 2020-03-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-1.96	2018-04-01 → 2019-03-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥2.31	2020-04-01 → 2021-03-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥60.64	at 2023-03-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥75.48	at 2022-03-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥117.4	at 2021-03-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥110.58	at 2020-03-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥-140.55	at 2019-03-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	31.1%	at 2023-03-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	41.8%	at 2022-03-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	53.5%	at 2021-03-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	54.5%	at 2020-03-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	42.3%	at 2019-03-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	2.1%	2020-04-01 → 2021-03-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	192	at 2023-03-31	Cons.	Number of employees
Employees	197	at 2022-03-31	Cons.	Number of employees
Employees	175	at 2021-03-31^d	Cons.	Number of employees
Employees	154	at 2020-03-31^d	Cons.	Number of employees
Employees	129	at 2019-03-31^d	Cons.	Number of employees
Revenue	¥1.9bn	2022-04-01 → 2023-03-31	Standalone	Net sales
Revenue	¥2.3bn	2021-04-01 → 2022-03-31	Standalone	Net sales
Revenue	¥2.2bn	2020-04-01 → 2021-03-31^d	Standalone	Net sales (5-year summary)
Revenue	¥2.0bn	2019-04-01 → 2020-03-31^d	Standalone	Net sales (5-year summary)
Revenue	¥2.0bn	2018-04-01 → 2019-03-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥252m	2022-04-01 → 2023-03-31	Standalone	Operating income
Operating income	−¥382m	2021-04-01 → 2022-03-31	Standalone	Operating income
Ordinary income	−¥209m	2022-04-01 → 2023-03-31	Standalone	Ordinary income
Ordinary income	−¥348m	2021-04-01 → 2022-03-31	Standalone	Ordinary income
Ordinary income	¥6m	2020-04-01 → 2021-03-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥324m	2019-04-01 → 2020-03-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥88m	2018-04-01 → 2019-03-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥199m	2022-04-01 → 2023-03-31	Standalone	Income before income taxes
Profit before tax	−¥645m	2021-04-01 → 2022-03-31	Standalone	Income before income taxes
Net income	−¥201m	2022-04-01 → 2023-03-31	Standalone	Profit loss
Net income	−¥647m	2021-04-01 → 2022-03-31	Standalone	Profit loss
Net income	−¥8m	2020-04-01 → 2021-03-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥336m	2019-04-01 → 2020-03-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥91m	2018-04-01 → 2019-03-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥2.5bn	at 2023-03-31	Standalone	Assets
Total assets	¥2.6bn	at 2022-03-31	Standalone	Assets
Total assets	¥3.2bn	at 2021-03-31^d	Standalone	Total assets (5-year summary)
Total assets	¥2.9bn	at 2020-03-31^d	Standalone	Total assets (5-year summary)
Total assets	¥2.3bn	at 2019-03-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥1.6bn	at 2023-03-31	Standalone	Liabilities
Total liabilities	¥1.4bn	at 2022-03-31	Standalone	Liabilities
Net assets / equity	¥990m	at 2023-03-31	Standalone	Net assets
Net assets / equity	¥1.2bn	at 2022-03-31	Standalone	Net assets
Net assets / equity	¥1.8bn	at 2021-03-31^d	Standalone	Net assets
Net assets / equity	¥1.7bn	at 2020-03-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥993m	at 2019-03-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥932m	at 2023-03-31	Standalone	Cash and deposits
Cash and deposits	¥1.3bn	at 2022-03-31	Standalone	Cash and deposits
EPS (basic)	¥-12.76	2022-04-01 → 2023-03-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-41.25	2021-04-01 → 2022-03-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-0.51	2020-04-01 → 2021-03-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-26.56	2019-04-01 → 2020-03-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-10.1	2018-04-01 → 2019-03-31^d	Standalone	Basic earnings loss per share (5-year summary)
Net assets per share	¥62.74	at 2023-03-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥75.2	at 2022-03-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥115.61	at 2021-03-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥111.68	at 2020-03-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥-140.56	at 2019-03-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	38.9%	at 2023-03-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	45.7%	at 2022-03-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	56.5%	at 2021-03-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	60.0%	at 2020-03-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	43.8%	at 2019-03-31^d	Standalone	Equity to asset ratio (5-year summary)
Shares issued	15,783,503	at 2023-03-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	15,745,144	at 2022-03-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	15,650,000	at 2021-03-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	15,505,100	at 2020-03-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	90,000	at 2019-03-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	117	at 2023-03-31	Standalone	Number of employees
Employees	159	at 2022-03-31	Standalone	Number of employees
Employees	153	at 2021-03-31^d	Standalone	Number of employees
Employees	112	at 2020-03-31^d	Standalone	Number of employees
Employees	109	at 2019-03-31^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 · 1,185

Item	Context	Value	Unit
Proceeds from sales of investment securities inv cf	CurrentYearDuration	10000000	JPY
Purchase of investments in subsidiaries resulting in change in scope of consolidation inv cf	Prior1YearDuration	－	JPY
Purchase of investments in subsidiaries resulting in change in scope of consolidation inv cf	CurrentYearDuration	-159479000	JPY
Proceeds from collection of lease and guarantee deposits inv cf	Prior1YearDuration	24390000	JPY
Proceeds from collection of lease and guarantee deposits inv cf	CurrentYearDuration	－	JPY
Other net inv cf	Prior1YearDuration	-2272000	JPY
Other net inv cf	CurrentYearDuration	-95000	JPY
Net cash provided by used in investment activities	Prior1YearDuration	-145284000	JPY
Net cash provided by used in investment activities	CurrentYearDuration	-298645000	JPY
Proceeds from long term loans payable fin cf	Prior1YearDuration	－	JPY
Proceeds from long term loans payable fin cf	CurrentYearDuration	330000000	JPY
Repayment of long term loans payable fin cf	Prior1YearDuration	－	JPY
Repayment of long term loans payable fin cf	CurrentYearDuration	-14940000	JPY
Proceeds from issuance of stock resulting from exercise of subscription rights to shares fin cf	Prior1YearDuration	14883000	JPY
Proceeds from issuance of stock resulting from exercise of subscription rights to shares fin cf	CurrentYearDuration	2680000	JPY
Net cash provided by used in financing activities	Prior1YearDuration	14883000	JPY
Net cash provided by used in financing activities	CurrentYearDuration	317740000	JPY
Net increase decrease in cash and cash equivalents	Prior1YearDuration	-443637000	JPY
Net increase decrease in cash and cash equivalents	CurrentYearDuration	-305494000	JPY
Cash and cash equivalents	Prior2YearInstant	2099531000	JPY
Cash and cash equivalents	Prior1YearInstant	1654274000	JPY
Decrease in cash and cash equivalents resulting from exclusion of subsidiaries from consolidation cce	Prior1YearDuration	-1619000	JPY
Decrease in cash and cash equivalents resulting from exclusion of subsidiaries from consolidation cce	CurrentYearDuration	－	JPY
Cash and cash equivalents	Prior1YearInstant	1654274000	JPY
Cash and cash equivalents	CurrentYearInstant	1348779000	JPY
Number of consolidated subsidiaries	CurrentYearInstant	3
Contract liabilities	Prior1YearInstant	4617000	JPY
Contract liabilities	CurrentYearInstant	7911000	JPY
Salaries allowances and bonuses sga	Prior1YearDuration	817851000	JPY
Salaries allowances and bonuses sga	CurrentYearDuration	1034764000	JPY
Subcontract expenses sga	Prior1YearDuration	353905000	JPY
Subcontract expenses sga	CurrentYearDuration	231652000	JPY
Advertising expenses sga	Prior1YearDuration	336276000	JPY
Advertising expenses sga	CurrentYearDuration	282656000	JPY
Provision for bonuses sga	Prior1YearDuration	11098000	JPY
Provision for bonuses sga	CurrentYearDuration	6990000	JPY
Provision of allowance for doubtful accounts sga	Prior1YearDuration	14234000	JPY
Provision of allowance for doubtful accounts sga	CurrentYearDuration	-8597000	JPY
Cash and deposits	Prior1YearInstant_NonConsolidatedMember	1330414000	JPY
Cash and deposits	CurrentYearInstant_NonConsolidatedMember	931783000	JPY
Accounts receivable trade	Prior1YearInstant_NonConsolidatedMember	197709000	JPY
Accounts receivable trade	CurrentYearInstant_NonConsolidatedMember	170883000	JPY
Work in process	Prior1YearInstant_NonConsolidatedMember	3425000	JPY
Work in process	CurrentYearInstant_NonConsolidatedMember	1000	JPY
Prepaid expenses	Prior1YearInstant_NonConsolidatedMember	41677000	JPY
Prepaid expenses	CurrentYearInstant_NonConsolidatedMember	41097000	JPY
Accounts receivable other	Prior1YearInstant_NonConsolidatedMember	315066000	JPY
Accounts receivable other	CurrentYearInstant_NonConsolidatedMember	320818000	JPY
Other ca	Prior1YearInstant_NonConsolidatedMember	36063000	JPY
Other ca	CurrentYearInstant_NonConsolidatedMember	16051000	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 2022-03-31	pass
balance sheet identity	consolidated 2023-03-31	pass rounding
balance sheet identity	non_consolidated 2022-03-31	pass rounding
balance sheet identity	non_consolidated 2023-03-31	pass
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2021-03-31	pass
statement vs summary · net assets	consolidated 2022-03-31	pass
statement vs summary · net assets	consolidated 2023-03-31	pass
statement vs summary · net assets	non_consolidated 2021-03-31	pass
statement vs summary · net assets	non_consolidated 2022-03-31	pass
statement vs summary · net assets	non_consolidated 2023-03-31	pass
statement vs summary · net income attributable to parent	consolidated 2021-04-01/2022-03-31	pass
statement vs summary · net income attributable to parent	consolidated 2022-04-01/2023-03-31	pass
statement vs summary · operating cash flow	consolidated 2021-04-01/2022-03-31	pass
statement vs summary · operating cash flow	consolidated 2022-04-01/2023-03-31	pass
statement vs summary · revenue	consolidated 2021-04-01/2022-03-31	pass
statement vs summary · revenue	consolidated 2022-04-01/2023-03-31	pass
statement vs summary · revenue	non_consolidated 2021-04-01/2022-03-31	pass
statement vs summary · revenue	non_consolidated 2022-04-01/2023-03-31	pass
statement vs summary · total assets	consolidated 2022-03-31	pass
statement vs summary · total assets	consolidated 2023-03-31	pass
statement vs summary · total assets	non_consolidated 2022-03-31	pass
statement vs summary · total assets	non_consolidated 2023-03-31	pass