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
Current assets	CurrentYearInstant	2146597000	JPY
Buildings	CurrentYearInstant	50637000	JPY
Accumulated depreciation buildings	CurrentYearInstant	-5137000	JPY
Buildings net	CurrentYearInstant	45499000	JPY
Tools furniture and fixtures	CurrentYearInstant	11777000	JPY
Accumulated depreciation tools furniture and fixtures	CurrentYearInstant	-5491000	JPY
Tools furniture and fixtures net	CurrentYearInstant	6285000	JPY
Property plant and equipment	CurrentYearInstant	51785000	JPY
Software	CurrentYearInstant	123202000	JPY
Goodwill	CurrentYearInstant	177276000	JPY
Other ia	CurrentYearInstant	49719000	JPY
Intangible assets	CurrentYearInstant	350199000	JPY
Lease deposits ioa	CurrentYearInstant	100586000	JPY
Deferred tax assets	CurrentYearInstant	64621000	JPY
Other ioa	CurrentYearInstant	67290000	JPY
Investments and other assets	CurrentYearInstant	232497000	JPY
Noncurrent assets	CurrentYearInstant	634481000	JPY
Assets	CurrentYearInstant	2781079000	JPY
Accounts payable trade	CurrentYearInstant	49437000	JPY
Current portion of long term loans payable	CurrentYearInstant	92459000	JPY
Accounts payable other	CurrentYearInstant	187829000	JPY
Accrued expenses	CurrentYearInstant	141630000	JPY
Income taxes payable	CurrentYearInstant	117880000	JPY
Contract liabilities	CurrentYearInstant	197505000	JPY
Other cl	CurrentYearInstant	80067000	JPY
Current liabilities	CurrentYearInstant	866808000	JPY
Long term loans payable	CurrentYearInstant	91739000	JPY
Noncurrent liabilities	CurrentYearInstant	91739000	JPY
Liabilities	CurrentYearInstant	958547000	JPY
Capital stock	CurrentYearInstant	443778000	JPY
Capital surplus	CurrentYearInstant	434778000	JPY
Retained earnings	CurrentYearInstant	915436000	JPY
Treasury stock	CurrentYearInstant	-55000	JPY
Shareholders equity	CurrentYearInstant	1793936000	JPY
Foreign currency translation adjustment	CurrentYearInstant	2878000	JPY
Valuation and translation adjustments	CurrentYearInstant	2878000	JPY
Subscription rights to shares	CurrentYearInstant	25716000	JPY
Net assets	CurrentYearInstant	1822531000	JPY
Liabilities and net assets	CurrentYearInstant	2781079000	JPY
Net sales	CurrentYearDuration	3060751000	JPY
Cost of sales	CurrentYearDuration	924992000	JPY
Gross profit	CurrentYearDuration	2135759000	JPY
Selling general and administrative expenses	CurrentYearDuration	1585863000	JPY
Operating income	CurrentYearDuration	549895000	JPY
Interest income noi	CurrentYearDuration	2324000	JPY
Foreign exchange gains noi	CurrentYearDuration	8139000	JPY
Other noi	CurrentYearDuration	1047000	JPY
Non operating income	CurrentYearDuration	11511000	JPY
Interest expenses noe	CurrentYearDuration	1309000	JPY
Other noe	CurrentYearDuration	194000	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