Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-27

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 135

Metric	Value	Period	Scope	Source row
Revenue	¥428m	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥448m	2022-01-01 → 2022-12-31	Cons.	Net sales
Revenue	¥414m	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥356m	2020-01-01 → 2020-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥581m	2019-01-01 → 2019-12-31^d	Cons.	Net sales (5-year summary)
Operating income	−¥799m	2023-01-01 → 2023-12-31	Cons.	Operating income
Operating income	−¥306m	2022-01-01 → 2022-12-31	Cons.	Operating income
Ordinary income	−¥796m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	−¥296m	2022-01-01 → 2022-12-31	Cons.	Ordinary income
Ordinary income	−¥160m	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥290m	2020-01-01 → 2020-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥110m	2019-01-01 → 2019-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥827m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Profit before tax	−¥440m	2022-01-01 → 2022-12-31	Cons.	Income before income taxes
Net income (owners)	−¥812m	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥430m	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥149m	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥276m	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥133m	2019-01-01 → 2019-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥828m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Net income	−¥442m	2022-01-01 → 2022-12-31	Cons.	Profit loss
Total assets	¥2.4bn	at 2023-12-31	Cons.	Assets
Total assets	¥3.0bn	at 2022-12-31	Cons.	Assets
Total assets	¥2.5bn	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥2.7bn	at 2020-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥2.0bn	at 2019-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥1.1bn	at 2023-12-31	Cons.	Liabilities
Total liabilities	¥1.1bn	at 2022-12-31	Cons.	Liabilities
Net assets / equity	¥1.3bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥1.9bn	at 2022-12-31	Cons.	Net assets
Net assets / equity	¥2.0bn	at 2021-12-31^d	Cons.	Net assets
Net assets / equity	¥2.2bn	at 2020-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥1.4bn	at 2019-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥1.9bn	at 2023-12-31	Cons.	Cash and deposits
Cash and deposits	¥2.3bn	at 2022-12-31	Cons.	Cash and deposits
Cash & equivalents	¥1.9bn	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.3bn	at 2022-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.9bn	at 2021-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.3bn	at 2020-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥1.5bn	at 2019-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥587m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥355m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥176m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥216m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥176m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥15m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥140m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥111m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥13m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥100m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥134m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥867m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥104m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥1.0bn	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥120m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-25.56	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-14.5	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-5.08	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-10.16	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥5.07	2019-01-01 → 2019-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
Net assets per share	¥39.81	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥60.14	at 2022-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥68.27	at 2021-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥73.88	at 2020-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥53.02	at 2019-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	53.9%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	62.8%	at 2022-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	81.4%	at 2021-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	78.9%	at 2020-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	70.3%	at 2019-12-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	10.0%	2019-01-01 → 2019-12-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	21	at 2023-12-31	Cons.	Number of employees
Employees	20	at 2022-12-31	Cons.	Number of employees
Employees	19	at 2021-12-31^d	Cons.	Number of employees
Employees	15	at 2020-12-31^d	Cons.	Number of employees
Employees	17	at 2019-12-31^d	Cons.	Number of employees
Revenue	¥428m	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥412m	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥412m	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥335m	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥549m	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥735m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	−¥255m	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	−¥729m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥241m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	−¥39m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥201m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥173m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥852m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	−¥386m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	−¥853m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	−¥387m	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	−¥241m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥202m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥172m	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥2.4bn	at 2023-12-31	Standalone	Assets
Total assets	¥3.0bn	at 2022-12-31	Standalone	Assets
Total assets	¥2.4bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥2.8bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥1.9bn	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥1.1bn	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥1.1bn	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥1.3bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥1.9bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥2.0bn	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥2.2bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥1.4bn	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥1.8bn	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥2.2bn	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥-26.85	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-13.05	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-8.21	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-7.43	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥6.53	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
Net assets per share	¥39.88	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥61.53	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥68.27	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥75.64	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥52.15	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	54.0%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	63.9%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	82.6%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	79.6%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	70.9%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	13.4%	2019-01-01 → 2019-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	32,128,012	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	30,871,138	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	29,358,600	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	29,251,100	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	26,275,200	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	19	at 2023-12-31	Standalone	Number of employees
Employees	17	at 2022-12-31	Standalone	Number of employees
Employees	16	at 2021-12-31^d	Standalone	Number of employees
Employees	13	at 2020-12-31^d	Standalone	Number of employees
Employees	14	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 · 1,146

Item	Context	Value	Unit
Total changes of items during the period	CurrentYearDuration_CapitalSurplusMember	117373000	JPY
Total changes of items during the period	CurrentYearDuration_RetainedEarningsMember	-812411000	JPY
Total changes of items during the period	CurrentYearDuration_TreasuryStockMember	-0	JPY
Total changes of items during the period	CurrentYearDuration_ShareholdersEquityMember	-577665000	JPY
Net assets	CurrentYearInstant_CapitalStockMember	831617000	JPY
Net assets	CurrentYearInstant_CapitalSurplusMember	2889857000	JPY
Net assets	CurrentYearInstant_RetainedEarningsMember	-2442372000	JPY
Net assets	CurrentYearInstant_TreasuryStockMember	-0	JPY
Net assets	CurrentYearInstant_ShareholdersEquityMember	1279101000	JPY
Net assets	Prior1YearInstant_ValuationDifferenceOnAvailableForSaleSecuritiesMember	-222000	JPY
Net assets	Prior1YearInstant_ValuationAndTranslationAdjustmentsMember	-222000	JPY
Net assets	Prior1YearInstant_SubscriptionRightsToSharesMember	943000	JPY
Net assets	Prior1YearInstant_NonControllingInterestsMember	15987000	JPY
Net assets	Prior1YearInstant	1873475000	JPY
Issuance of new shares	CurrentYearDuration	234746000	JPY
Profit loss attributable to owners of parent	CurrentYearDuration	-812411000	JPY
Purchase of treasury stock	CurrentYearDuration	-0	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_ValuationDifferenceOnAvailableForSaleSecuritiesMember	185000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_ValuationAndTranslationAdjustmentsMember	185000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_SubscriptionRightsToSharesMember	-244000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_NonControllingInterestsMember	-15987000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration	-16045000	JPY
Total changes of items during the period	CurrentYearDuration_ValuationDifferenceOnAvailableForSaleSecuritiesMember	185000	JPY
Total changes of items during the period	CurrentYearDuration_ValuationAndTranslationAdjustmentsMember	185000	JPY
Total changes of items during the period	CurrentYearDuration_SubscriptionRightsToSharesMember	-244000	JPY
Total changes of items during the period	CurrentYearDuration_NonControllingInterestsMember	-15987000	JPY
Total changes of items during the period	CurrentYearDuration	-593711000	JPY
Net assets	CurrentYearInstant_ValuationDifferenceOnAvailableForSaleSecuritiesMember	-36000	JPY
Net assets	CurrentYearInstant_ValuationAndTranslationAdjustmentsMember	-36000	JPY
Net assets	CurrentYearInstant_SubscriptionRightsToSharesMember	699000	JPY
Net assets	CurrentYearInstant_NonControllingInterestsMember	－	JPY
Net assets	CurrentYearInstant	1279764000	JPY
Income before income taxes	Prior1YearDuration	-440267000	JPY
Income before income taxes	CurrentYearDuration	-826803000	JPY
Depreciation and amortization ope cf	Prior1YearDuration	46366000	JPY
Depreciation and amortization ope cf	CurrentYearDuration	48721000	JPY
Impairment loss ope cf	Prior1YearDuration	－	JPY
Impairment loss ope cf	CurrentYearDuration	6146000	JPY
Increase decrease in allowance for doubtful accounts ope cf	Prior1YearDuration	－	JPY
Increase decrease in allowance for doubtful accounts ope cf	CurrentYearDuration	11301000	JPY
Share based compensation expenses ope cf	Prior1YearDuration	15811000	JPY
Share based compensation expenses ope cf	CurrentYearDuration	15569000	JPY
Settlement money ope cf	Prior1YearDuration	44140000	JPY
Settlement money ope cf	CurrentYearDuration	－	JPY
Interest income ope cf	Prior1YearDuration	-25000	JPY
Interest income ope cf	CurrentYearDuration	-10000	JPY
Interest expenses ope cf	Prior1YearDuration	3147000	JPY
Interest expenses ope cf	CurrentYearDuration	2490000	JPY
Commission fee ope cf	Prior1YearDuration	13521000	JPY
Commission fee ope cf	CurrentYearDuration	483000	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 · 24 of 24 passed

balance sheet identity	consolidated 2022-12-31	pass rounding
balance sheet identity	consolidated 2023-12-31	pass rounding
balance sheet identity	non_consolidated 2022-12-31	pass rounding
balance sheet identity	non_consolidated 2023-12-31	pass
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2021-12-31	pass
statement vs summary · net assets	consolidated 2022-12-31	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 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