Quarterly report · Q1

Period2024-01-01 → 2024-03-31

Filed2024-05-14

StandardJapan GAAP

ConsolidatedYes

Data checks10 of 10 passed

Key figures · 28

Metric	Value	Period	Scope	Source row
Operating income	−¥2.5bn	2024-01-01 → 2024-03-31	Cons.	Operating income
Operating income	−¥3.0bn	2023-01-01 → 2023-03-31	Cons.	Operating income
Ordinary income	−¥1.5bn	2024-01-01 → 2024-03-31	Cons.	Ordinary income
Ordinary income	−¥5.7bn	2023-01-01 → 2023-12-31	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥2.9bn	2023-01-01 → 2023-03-31	Cons.	Ordinary income
Profit before tax	−¥1.8bn	2024-01-01 → 2024-03-31	Cons.	Income before income taxes
Profit before tax	−¥2.9bn	2023-01-01 → 2023-03-31	Cons.	Income before income taxes
Net income (owners)	−¥1.8bn	2024-01-01 → 2024-03-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥7.4bn	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥2.9bn	2023-01-01 → 2023-03-31	Cons.	Profit loss attributable to owners of parent
Net income	−¥1.8bn	2024-01-01 → 2024-03-31	Cons.	Profit loss
Net income	−¥2.9bn	2023-01-01 → 2023-03-31	Cons.	Profit loss
Total assets	¥28.0bn	at 2024-03-31	Cons.	Assets
Total assets	¥28.9bn	at 2023-12-31	Cons.	Assets
Total assets	¥37.2bn	at 2023-03-31	Cons.	Total assets (5-year summary)
Total liabilities	¥3.0bn	at 2024-03-31	Cons.	Liabilities
Total liabilities	¥2.8bn	at 2023-12-31	Cons.	Liabilities
Net assets / equity	¥25.1bn	at 2024-03-31	Cons.	Net assets
Net assets / equity	¥26.1bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥28.7bn	at 2023-03-31	Cons.	Net assets (5-year summary)
Cash and deposits	¥2.1bn	at 2024-03-31	Cons.	Cash and deposits
Cash and deposits	¥4.2bn	at 2023-12-31	Cons.	Cash and deposits
EPS (basic)	¥-9.14	2024-01-01 → 2024-03-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-39.29	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-15.91	2023-01-01 → 2023-03-31	Cons.	Basic earnings loss per share (5-year summary)
Equity ratio	89.1%	at 2024-03-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	90.0%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	76.8%	at 2023-03-31	Cons.	Equity to asset ratio (5-year summary)

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 · 323

Item	Context	Value	Unit
Foreign currency translation adjustment	Prior1YearInstant	5891202000	JPY
Foreign currency translation adjustment	CurrentQuarterInstant	6425806000	JPY
Valuation and translation adjustments	Prior1YearInstant	5915960000	JPY
Valuation and translation adjustments	CurrentQuarterInstant	6469407000	JPY
Subscription rights to shares	Prior1YearInstant	95236000	JPY
Subscription rights to shares	CurrentQuarterInstant	87701000	JPY
Net assets	Prior1YearInstant	26103166000	JPY
Net assets	CurrentQuarterInstant	25052795000	JPY
Liabilities and net assets	Prior1YearInstant	28892536000	JPY
Liabilities and net assets	CurrentQuarterInstant	28029480000	JPY
Net sales of finished goods rev oa	Prior1YTDDuration	31000	JPY
Net sales of finished goods rev oa	CurrentYTDDuration	3901000	JPY
Commission income rev oa	Prior1YTDDuration	16571000	JPY
Commission income rev oa	CurrentYTDDuration	35350000	JPY
Research and development revenues rev oa	Prior1YTDDuration	－	JPY
Research and development revenues rev oa	CurrentYTDDuration	74310000	JPY
Business revenues	Prior1YTDDuration	16602000	JPY
Business revenues	CurrentYTDDuration	113561000	JPY
Cost of sales	Prior1YTDDuration	25153000	JPY
Cost of sales	CurrentYTDDuration	41959000	JPY
Research and development expenses sga	Prior1YTDDuration	1579242000	JPY
Research and development expenses sga	CurrentYTDDuration	971544000	JPY
Selling general and administrative expenses	Prior1YTDDuration	1448440000	JPY
Selling general and administrative expenses	CurrentYTDDuration	1576749000	JPY
Business expenses	Prior1YTDDuration	3052835000	JPY
Business expenses	CurrentYTDDuration	2590254000	JPY
Operating income	Prior1YTDDuration	-3036232000	JPY
Operating income	CurrentYTDDuration	-2476692000	JPY
Interest income noi	Prior1YTDDuration	1078000	JPY
Interest income noi	CurrentYTDDuration	1794000	JPY
Foreign exchange gains noi	Prior1YTDDuration	103604000	JPY
Foreign exchange gains noi	CurrentYTDDuration	924523000	JPY
Subsidy income noi	Prior1YTDDuration	32066000	JPY
Subsidy income noi	CurrentYTDDuration	27916000	JPY
Commission fee noi	Prior1YTDDuration	1153000	JPY
Commission fee noi	CurrentYTDDuration	1005000	JPY
Gain on investments in partnership noi	Prior1YTDDuration	6511000	JPY
Gain on investments in partnership noi	CurrentYTDDuration	－	JPY
Miscellaneous income noi	Prior1YTDDuration	0	JPY
Miscellaneous income noi	CurrentYTDDuration	－	JPY
Non operating income	Prior1YTDDuration	144415000	JPY
Non operating income	CurrentYTDDuration	955239000	JPY
Stock issuance cost noe	Prior1YTDDuration	5505000	JPY
Stock issuance cost noe	CurrentYTDDuration	4922000	JPY
Loss on investments in partnership noe	Prior1YTDDuration	－	JPY
Loss on investments in partnership noe	CurrentYTDDuration	746000	JPY
Non operating expenses	Prior1YTDDuration	5505000	JPY
Non operating expenses	CurrentYTDDuration	5668000	JPY
Ordinary income	Prior1YTDDuration	-2897322000	JPY
Ordinary income	CurrentYTDDuration	-1527122000	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 · 10 of 10 passed

balance sheet identity	consolidated 2023-12-31	pass
balance sheet identity	consolidated 2024-03-31	pass rounding
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2023-12-31	pass
statement vs summary · net assets	consolidated 2024-03-31	pass
statement vs summary · net income attributable to parent	consolidated 2023-01-01/2023-03-31	pass
statement vs summary · net income attributable to parent	consolidated 2024-01-01/2024-03-31	pass
statement vs summary · total assets	consolidated 2023-12-31	pass
statement vs summary · total assets	consolidated 2024-03-31	pass