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
Issuance of new shares	CurrentYearDuration_NonConsolidatedMember_LegalCapitalSurplusMember	27375000	JPY
Issuance of new shares	CurrentYearDuration_NonConsolidatedMember_CapitalSurplusMember	27375000	JPY
Issuance of new shares	CurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember	54750000	JPY
Issuance of new shares	CurrentYearDuration_NonConsolidatedMember	54750000	JPY
Exercise of subscription rights to shares	CurrentYearDuration_NonConsolidatedMember_CapitalStockMember	875000	JPY
Exercise of subscription rights to shares	CurrentYearDuration_NonConsolidatedMember_LegalCapitalSurplusMember	875000	JPY
Exercise of subscription rights to shares	CurrentYearDuration_NonConsolidatedMember_CapitalSurplusMember	875000	JPY
Exercise of subscription rights to shares	CurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember	1750000	JPY
Exercise of subscription rights to shares	CurrentYearDuration_NonConsolidatedMember	1750000	JPY
Purchase of treasury stock	CurrentYearDuration_NonConsolidatedMember_TreasuryStockMember	-55000	JPY
Purchase of treasury stock	CurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember	-55000	JPY
Purchase of treasury stock	CurrentYearDuration_NonConsolidatedMember	-55000	JPY
Profit loss	CurrentYearDuration_NonConsolidatedMember_RetainedEarningsBroughtForwardMember	440839000	JPY
Profit loss	CurrentYearDuration_NonConsolidatedMember_RetainedEarningsMember	440839000	JPY
Profit loss	CurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember	440839000	JPY
Profit loss	CurrentYearDuration_NonConsolidatedMember	440839000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_NonConsolidatedMember_SubscriptionRightsToSharesMember	12288000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_NonConsolidatedMember	12288000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_CapitalStockMember	28250000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_LegalCapitalSurplusMember	28250000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_CapitalSurplusMember	28250000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_RetainedEarningsBroughtForwardMember	440839000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_RetainedEarningsMember	440839000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_TreasuryStockMember	-55000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember	497284000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_SubscriptionRightsToSharesMember	12288000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember	509572000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_CapitalStockMember	443778000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_LegalCapitalSurplusMember	434778000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_CapitalSurplusMember	434778000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_RetainedEarningsBroughtForwardMember	914633000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_RetainedEarningsMember	914633000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_TreasuryStockMember	-55000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_ShareholdersEquityMember	1793134000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_SubscriptionRightsToSharesMember	25716000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember	1818851000	JPY
Directors compensations sga	Prior1YearDuration_NonConsolidatedMember	87780000	JPY
Directors compensations sga	CurrentYearDuration_NonConsolidatedMember	94980000	JPY
Salaries and allowances sga	Prior1YearDuration_NonConsolidatedMember	266897000	JPY
Salaries and allowances sga	CurrentYearDuration_NonConsolidatedMember	342874000	JPY
Business consignment expenses sga	Prior1YearDuration_NonConsolidatedMember	82364000	JPY
Business consignment expenses sga	CurrentYearDuration_NonConsolidatedMember	93381000	JPY
Advertising expenses sga	Prior1YearDuration_NonConsolidatedMember	207304000	JPY
Advertising expenses sga	CurrentYearDuration_NonConsolidatedMember	207009000	JPY
Research and development expenses sga	Prior1YearDuration_NonConsolidatedMember	98786000	JPY
Research and development expenses sga	CurrentYearDuration_NonConsolidatedMember	132236000	JPY
Depreciation sga	Prior1YearDuration_NonConsolidatedMember	11100000	JPY
Depreciation sga	CurrentYearDuration_NonConsolidatedMember	14780000	JPY
Document title cover page	FilingDateInstant	Original text (Japanese) 有価証券報告書
Clause of stipulation cover page	FilingDateInstant	Original text (Japanese) 金融商品取引法第24条第１項

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