Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-27

StandardIFRS

ConsolidatedYes

Data checks21 of 21 passed

Key figures · 142

Metric	Value	Period	Scope	Source row
Revenue	¥12.8bn	2023-01-01 → 2023-12-31	Cons.	Revenue IFRS
Revenue	¥15.6bn	2022-01-01 → 2022-12-31	Cons.	Revenue IFRS
Revenue	¥17.7bn	2021-01-01 → 2021-12-31^d	Cons.	Revenue IFRS (5-year summary)
Revenue	¥8.8bn	2020-01-01 → 2020-12-31^d	Cons.	Revenue IFRS (5-year summary)
Revenue	¥9.7bn	2019-01-01 → 2019-12-31^d	Cons.	Revenue IFRS (5-year summary)
Operating income	−¥9.5bn	2023-01-01 → 2023-12-31	Cons.	Operating profit loss IFRS
Operating income	¥3.4bn	2022-01-01 → 2022-12-31	Cons.	Operating profit loss IFRS
Profit before tax	−¥10.7bn	2023-01-01 → 2023-12-31	Cons.	Profit loss before tax IFRS
Profit before tax	¥1.1bn	2022-01-01 → 2022-12-31	Cons.	Profit loss before tax IFRS
Profit before tax	¥433m	2021-01-01 → 2021-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Profit before tax	¥1.6bn	2020-01-01 → 2020-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Profit before tax	¥534m	2019-01-01 → 2019-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Net income (owners)	−¥7.2bn	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent IFRS
Net income (owners)	¥382m	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent IFRS
Net income (owners)	¥1.0bn	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)	¥1.5bn	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)	¥1.4bn	2019-01-01 → 2019-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income	−¥7.2bn	2023-01-01 → 2023-12-31	Cons.	Profit loss IFRS
Net income	¥382m	2022-01-01 → 2022-12-31	Cons.	Profit loss IFRS
Total assets	¥157.2bn	at 2023-12-31	Cons.	Assets IFRS
Total assets	¥99.4bn	at 2022-12-31	Cons.	Assets IFRS
Total assets	¥97.0bn	at 2021-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total assets	¥76.5bn	at 2020-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total assets	¥56.7bn	at 2019-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total liabilities	¥90.4bn	at 2023-12-31	Cons.	Liabilities IFRS
Total liabilities	¥41.5bn	at 2022-12-31	Cons.	Liabilities IFRS
Net assets / equity	¥66.8bn	at 2023-12-31	Cons.	Equity IFRS
Net assets / equity	¥57.9bn	at 2022-12-31	Cons.	Equity IFRS
Net assets / equity	¥57.5bn	at 2021-12-31^d	Cons.	Equity IFRS
Equity (owners)	¥66.8bn	at 2023-12-31	Cons.	Equity attributable to owners of parent IFRS
Equity (owners)	¥57.9bn	at 2022-12-31	Cons.	Equity attributable to owners of parent IFRS
Equity (owners)	¥57.5bn	at 2021-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)	¥52.4bn	at 2020-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)	¥45.1bn	at 2019-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Cash & equivalents	¥49.1bn	at 2023-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥66.6bn	at 2022-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥60.1bn	at 2021-12-31^d	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥40.0bn	at 2020-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Cash & equivalents	¥15.4bn	at 2019-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Operating cash flow	−¥5.3bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities IFRS
Operating cash flow	¥10.0bn	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities IFRS
Operating cash flow	¥7.1bn	2021-01-01 → 2021-12-31^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow	¥4.7bn	2020-01-01 → 2020-12-31^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow	¥3.4bn	2019-01-01 → 2019-12-31^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
Investing cash flow	−¥63.8bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investing activities IFRS
Investing cash flow	¥1.0bn	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investing activities IFRS
Investing cash flow	¥278m	2021-01-01 → 2021-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow	−¥150m	2020-01-01 → 2020-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow	−¥246m	2019-01-01 → 2019-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Financing cash flow	¥48.3bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities IFRS
Financing cash flow	−¥4.9bn	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities IFRS
Financing cash flow	¥11.1bn	2021-01-01 → 2021-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow	¥20.3bn	2020-01-01 → 2020-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow	−¥7.0bn	2019-01-01 → 2019-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
EPS (basic)	¥-87.18	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share IFRS
EPS (basic)	¥4.68	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share IFRS
EPS (basic)	¥12.53	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (basic)	¥18.77	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (basic)	¥18.7	2019-01-01 → 2019-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (diluted)	¥-87.18	2023-01-01 → 2023-12-31	Cons.	Diluted earnings loss per share IFRS
EPS (diluted)	¥4.63	2022-01-01 → 2022-12-31	Cons.	Diluted earnings loss per share IFRS
EPS (diluted)	¥12.4	2021-01-01 → 2021-12-31^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
EPS (diluted)	¥18.59	2020-01-01 → 2020-12-31^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
EPS (diluted)	¥18.5	2019-01-01 → 2019-12-31^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
Net assets per share	¥746.92	at 2023-12-31	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥707.2	at 2022-12-31	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥704.97	at 2021-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥649.92	at 2020-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥584.83	at 2019-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Equity ratio	42.5%	at 2023-12-31	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	58.3%	at 2022-12-31	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	59.3%	at 2021-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	68.5%	at 2020-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	79.5%	at 2019-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
ROE	-11.5%	2023-01-01 → 2023-12-31	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	0.7%	2022-01-01 → 2022-12-31	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	1.9%	2021-01-01 → 2021-12-31^d	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	3.0%	2020-01-01 → 2020-12-31^d	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	3.3%	2019-01-01 → 2019-12-31^d	Cons.	Rate of return on equity IFRS (5-year summary)
Employees	350	at 2023-12-31	Cons.	Number of employees
Employees	202	at 2022-12-31	Cons.	Number of employees
Employees	198	at 2021-12-31^d	Cons.	Number of employees
Employees	190	at 2020-12-31^d	Cons.	Number of employees
Employees	163	at 2019-12-31^d	Cons.	Number of employees
Revenue	¥5.0bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥1.1bn	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥823m	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥433m	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥675m	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥335m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	−¥1.1bn	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	−¥3.3bn	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥1.6bn	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	−¥4.7bn	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥1.4bn	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥764m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥3.3bn	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	−¥1.4bn	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	−¥3.3bn	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	−¥1.5bn	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	−¥4.3bn	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥1.3bn	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥504m	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥142.0bn	at 2023-12-31	Standalone	Assets
Total assets	¥89.4bn	at 2022-12-31	Standalone	Assets
Total assets	¥94.3bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥78.9bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥59.2bn	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥76.8bn	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥31.8bn	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥65.2bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥57.5bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥58.5bn	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥61.5bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥58.1bn	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥22.0bn	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥39.1bn	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥-39.81	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-18.3	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-52.47	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-16.62	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-6.57	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
Net assets per share	¥726.29	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥699.45	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥714.03	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥754.79	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥735.13	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	45.7%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	64.1%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	61.7%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	77.1%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	95.7%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Shares issued	89,446,777	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	81,923,230	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	81,518,316	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	80,596,128	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	77,073,136	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	41	at 2023-12-31	Standalone	Number of employees
Employees	32	at 2022-12-31	Standalone	Number of employees
Employees	30	at 2021-12-31^d	Standalone	Number of employees
Employees	23	at 2020-12-31^d	Standalone	Number of employees
Employees	19	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 · 1,395

Item	Context	Value	Unit
Comprehensive income attributable to owners of parent IFRS (5-year summary)	Prior1YearDuration	-255000000	JPY
Comprehensive income attributable to owners of parent IFRS (5-year summary)	CurrentYearDuration	-1121000000	JPY
Equity attributable to owners of parent IFRS (5-year summary)	Prior4YearInstant	45075000000	JPY
Equity attributable to owners of parent IFRS (5-year summary)	Prior3YearInstant	52381000000	JPY
Equity attributable to owners of parent IFRS (5-year summary)	Prior2YearInstant	57468000000	JPY
Equity attributable to owners of parent IFRS (5-year summary)	Prior1YearInstant	57936000000	JPY
Equity attributable to owners of parent IFRS (5-year summary)	CurrentYearInstant	66810000000	JPY
Total assets IFRS (5-year summary)	Prior4YearInstant	56680000000	JPY
Total assets IFRS (5-year summary)	Prior3YearInstant	76465000000	JPY
Total assets IFRS (5-year summary)	Prior2YearInstant	96985000000	JPY
Total assets IFRS (5-year summary)	Prior1YearInstant	99417000000	JPY
Total assets IFRS (5-year summary)	CurrentYearInstant	157198000000	JPY
Equity to asset ratio IFRS (5-year summary)	Prior4YearInstant	584.83
Equity to asset ratio IFRS (5-year summary)	Prior3YearInstant	649.92
Equity to asset ratio IFRS (5-year summary)	Prior2YearInstant	704.97
Equity to asset ratio IFRS (5-year summary)	Prior1YearInstant	707.20
Equity to asset ratio IFRS (5-year summary)	CurrentYearInstant	746.92
Basic earnings loss per share IFRS (5-year summary)	Prior4YearDuration	18.70
Basic earnings loss per share IFRS (5-year summary)	Prior3YearDuration	18.77
Basic earnings loss per share IFRS (5-year summary)	Prior2YearDuration	12.53
Basic earnings loss per share IFRS (5-year summary)	Prior1YearDuration	4.68
Basic earnings loss per share IFRS (5-year summary)	CurrentYearDuration	-87.18
Diluted earnings loss per share IFRS (5-year summary)	Prior4YearDuration	18.50
Diluted earnings loss per share IFRS (5-year summary)	Prior3YearDuration	18.59
Diluted earnings loss per share IFRS (5-year summary)	Prior2YearDuration	12.40
Diluted earnings loss per share IFRS (5-year summary)	Prior1YearDuration	4.63
Diluted earnings loss per share IFRS (5-year summary)	CurrentYearDuration	-87.18
Ratio of owners equity to gross assets IFRS (5-year summary)	Prior4YearInstant	0.795
Ratio of owners equity to gross assets IFRS (5-year summary)	Prior3YearInstant	0.685
Ratio of owners equity to gross assets IFRS (5-year summary)	Prior2YearInstant	0.593
Ratio of owners equity to gross assets IFRS (5-year summary)	Prior1YearInstant	0.583
Ratio of owners equity to gross assets IFRS (5-year summary)	CurrentYearInstant	0.425
Rate of return on equity IFRS (5-year summary)	Prior4YearDuration	0.033
Rate of return on equity IFRS (5-year summary)	Prior3YearDuration	0.030
Rate of return on equity IFRS (5-year summary)	Prior2YearDuration	0.019
Rate of return on equity IFRS (5-year summary)	Prior1YearDuration	0.007
Rate of return on equity IFRS (5-year summary)	CurrentYearDuration	-0.115
Price earnings ratio IFRS (5-year summary)	Prior4YearDuration	116.10
Price earnings ratio IFRS (5-year summary)	Prior3YearDuration	95.90
Price earnings ratio IFRS (5-year summary)	Prior2YearDuration	151.96
Price earnings ratio IFRS (5-year summary)	Prior1YearDuration	456.84
Price earnings ratio IFRS (5-year summary)	CurrentYearDuration	－
Cash flows from used in operating activities IFRS (5-year summary)	Prior4YearDuration	3441000000	JPY
Cash flows from used in operating activities IFRS (5-year summary)	Prior3YearDuration	4672000000	JPY
Cash flows from used in operating activities IFRS (5-year summary)	Prior2YearDuration	7095000000	JPY
Cash flows from used in operating activities IFRS (5-year summary)	Prior1YearDuration	9952000000	JPY
Cash flows from used in operating activities IFRS (5-year summary)	CurrentYearDuration	-5273000000	JPY
Cash flows from used in investing activities IFRS (5-year summary)	Prior4YearDuration	-246000000	JPY
Cash flows from used in investing activities IFRS (5-year summary)	Prior3YearDuration	-150000000	JPY
Cash flows from used in investing activities IFRS (5-year summary)	Prior2YearDuration	278000000	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 · 21 of 21 passed

balance sheet identity	consolidated 2022-12-31	pass
balance sheet identity	consolidated 2023-12-31	pass
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	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 2022-01-01/2022-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · operating cash flow	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · operating cash flow	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	consolidated 2022-01-01/2022-12-31	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 2022-12-31	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