Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-27

StandardJapan GAAP

ConsolidatedYes

Data checks17 of 17 passed

Key figures · 126

Metric	Value	Period	Scope	Source row
Revenue	¥3.1bn	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥1.8bn	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥1.2bn	2020-01-01 → 2020-12-31^d	Cons.	Net sales (5-year summary)
Operating income	¥550m	2023-01-01 → 2023-12-31	Cons.	Operating income
Ordinary income	¥560m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	¥298m	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥173m	2020-01-01 → 2020-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥559m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Net income (owners)	¥427m	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥170m	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥134m	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥427m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Total assets	¥2.8bn	at 2023-12-31	Cons.	Assets
Total assets	¥1.7bn	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥1.5bn	at 2020-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥959m	at 2023-12-31	Cons.	Liabilities
Net assets / equity	¥1.8bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥1.3bn	at 2022-12-31	Cons.	Net assets
Net assets / equity	¥945m	at 2021-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥665m	at 2020-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥1.8bn	at 2023-12-31	Cons.	Cash and deposits
Cash & equivalents	¥1.8bn	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.3bn	at 2022-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.1bn	at 2021-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥899m	at 2020-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥578m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥382m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥134m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥106m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥59m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥243m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	−¥93m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥170m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥651m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥45.28	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥18.17	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥14.6	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥44.57	2023-01-01 → 2023-12-31	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥17.83	2021-01-01 → 2021-12-31^d	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥14.27	2020-01-01 → 2020-12-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥190.13	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥100.66	at 2021-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥71.35	at 2020-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	64.6%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	55.2%	at 2021-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	44.3%	at 2020-12-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	23.8%	2023-01-01 → 2023-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	21.1%	2021-01-01 → 2021-12-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	20.2%	2020-01-01 → 2020-12-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	112	at 2023-12-31	Cons.	Number of employees
Employees	78	at 2021-12-31^d	Cons.	Number of employees
Employees	59	at 2020-12-31^d	Cons.	Number of employees
Revenue	¥3.0bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥2.3bn	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥1.6bn	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥1.2bn	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥816m	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Operating income	¥565m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	¥386m	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	¥575m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	¥396m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	¥253m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥187m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥142m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥575m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	¥430m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	¥441m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	¥306m	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	¥148m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥149m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥154m	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥2.8bn	at 2023-12-31	Standalone	Assets
Total assets	¥2.2bn	at 2022-12-31	Standalone	Assets
Total assets	¥1.6bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥1.4bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥499m	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥949m	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥848m	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥1.8bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥1.3bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥938m	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥679m	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥210m	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥1.7bn	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥1.3bn	at 2022-12-31	Standalone	Cash and deposits
Cash & equivalents	¥1.3bn	at 2022-12-31	Standalone	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥357m	at 2019-12-31^d	Standalone	Cash and cash equivalents (5-year summary)
Operating cash flow	¥354m	2022-01-01 → 2022-12-31	Standalone	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥171m	2019-01-01 → 2019-12-31^d	Standalone	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥114m	2022-01-01 → 2022-12-31	Standalone	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥41m	2022-01-01 → 2022-12-31	Standalone	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥19m	2019-01-01 → 2019-12-31^d	Standalone	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥46.73	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥32.61	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥15.8	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥16.21	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥17.2	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥45.99	2023-01-01 → 2023-12-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥32.19	2022-01-01 → 2022-12-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥15.5	2021-01-01 → 2021-12-31^d	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥15.84	2020-01-01 → 2020-12-31^d	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥189.74	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥137.62	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥99.88	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥72.95	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥23.5	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	64.8%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	60.1%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	59.2%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	49.1%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	42.1%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	28.5%	2023-01-01 → 2023-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	27.5%	2022-01-01 → 2022-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	18.3%	2021-01-01 → 2021-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	33.5%	2020-01-01 → 2020-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	115.4%	2019-01-01 → 2019-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	9,450,644	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	9,416,244	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	9,373,344	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	9,313,200	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	2,235,000	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	106	at 2023-12-31	Standalone	Number of employees
Employees	85	at 2022-12-31	Standalone	Number of employees
Employees	68	at 2021-12-31^d	Standalone	Number of employees
Employees	48	at 2020-12-31^d	Standalone	Number of employees
Employees	30	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 · 990

Item	Context	Value	Unit
Accounts payable trade	CurrentYearInstant_NonConsolidatedMember	37935000	JPY
Current portion of long term loans payable	Prior1YearInstant_NonConsolidatedMember	95208000	JPY
Current portion of long term loans payable	CurrentYearInstant_NonConsolidatedMember	92459000	JPY
Accounts payable other	Prior1YearInstant_NonConsolidatedMember	73232000	JPY
Accounts payable other	CurrentYearInstant_NonConsolidatedMember	209169000	JPY
Accrued expenses	Prior1YearInstant_NonConsolidatedMember	122836000	JPY
Accrued expenses	CurrentYearInstant_NonConsolidatedMember	136959000	JPY
Income taxes payable	Prior1YearInstant_NonConsolidatedMember	105445000	JPY
Income taxes payable	CurrentYearInstant_NonConsolidatedMember	117880000	JPY
Accrued consumption taxes	Prior1YearInstant_NonConsolidatedMember	29146000	JPY
Accrued consumption taxes	CurrentYearInstant_NonConsolidatedMember	47673000	JPY
Contract liabilities	Prior1YearInstant_NonConsolidatedMember	173075000	JPY
Contract liabilities	CurrentYearInstant_NonConsolidatedMember	197505000	JPY
Deposits received	Prior1YearInstant_NonConsolidatedMember	13721000	JPY
Deposits received	CurrentYearInstant_NonConsolidatedMember	17925000	JPY
Other cl	Prior1YearInstant_NonConsolidatedMember	17000	JPY
Other cl	CurrentYearInstant_NonConsolidatedMember	－	JPY
Current liabilities	Prior1YearInstant_NonConsolidatedMember	663888000	JPY
Current liabilities	CurrentYearInstant_NonConsolidatedMember	857507000	JPY
Long term loans payable	Prior1YearInstant_NonConsolidatedMember	184198000	JPY
Long term loans payable	CurrentYearInstant_NonConsolidatedMember	91739000	JPY
Noncurrent liabilities	Prior1YearInstant_NonConsolidatedMember	184198000	JPY
Noncurrent liabilities	CurrentYearInstant_NonConsolidatedMember	91739000	JPY
Liabilities	Prior1YearInstant_NonConsolidatedMember	848086000	JPY
Liabilities	CurrentYearInstant_NonConsolidatedMember	949246000	JPY
Capital stock	Prior1YearInstant_NonConsolidatedMember	415528000	JPY
Capital stock	CurrentYearInstant_NonConsolidatedMember	443778000	JPY
Legal capital surplus	Prior1YearInstant_NonConsolidatedMember	406528000	JPY
Legal capital surplus	CurrentYearInstant_NonConsolidatedMember	434778000	JPY
Capital surplus	Prior1YearInstant_NonConsolidatedMember	406528000	JPY
Capital surplus	CurrentYearInstant_NonConsolidatedMember	434778000	JPY
Retained earnings brought forward	Prior1YearInstant_NonConsolidatedMember	473794000	JPY
Retained earnings brought forward	CurrentYearInstant_NonConsolidatedMember	914633000	JPY
Retained earnings	Prior1YearInstant_NonConsolidatedMember	473794000	JPY
Retained earnings	CurrentYearInstant_NonConsolidatedMember	914633000	JPY
Treasury stock	Prior1YearInstant_NonConsolidatedMember	－	JPY
Treasury stock	CurrentYearInstant_NonConsolidatedMember	-55000	JPY
Shareholders equity	Prior1YearInstant_NonConsolidatedMember	1295850000	JPY
Shareholders equity	CurrentYearInstant_NonConsolidatedMember	1793134000	JPY
Subscription rights to shares	Prior1YearInstant_NonConsolidatedMember	13428000	JPY
Subscription rights to shares	CurrentYearInstant_NonConsolidatedMember	25716000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember	1309278000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember	1818851000	JPY
Liabilities and net assets	Prior1YearInstant_NonConsolidatedMember	2157364000	JPY
Liabilities and net assets	CurrentYearInstant_NonConsolidatedMember	2768097000	JPY
Net sales	Prior1YearDuration_NonConsolidatedMember	2275950000	JPY
Net sales	CurrentYearDuration_NonConsolidatedMember	2980977000	JPY
Cost of sales	Prior1YearDuration_NonConsolidatedMember	664125000	JPY
Cost of sales	CurrentYearDuration_NonConsolidatedMember	914637000	JPY
Gross profit	Prior1YearDuration_NonConsolidatedMember	1611824000	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