Annual report

Period2024-01-01 → 2024-12-31

Filed2025-03-31

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 133

Metric	Value	Period	Scope	Source row
Revenue	¥258m	2024-01-01 → 2024-12-31	Cons.	Net sales
Revenue	¥30m	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥59m	2022-01-01 → 2022-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥8m	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥115m	2020-01-01 → 2020-12-31^d	Cons.	Net sales (5-year summary)
Operating income	−¥793m	2024-01-01 → 2024-12-31	Cons.	Operating income
Operating income	−¥934m	2023-01-01 → 2023-12-31	Cons.	Operating income
Ordinary income	−¥755m	2024-01-01 → 2024-12-31	Cons.	Ordinary income
Ordinary income	−¥931m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	−¥1.1bn	2022-01-01 → 2022-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥1.1bn	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥1.1bn	2020-01-01 → 2020-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥803m	2024-01-01 → 2024-12-31	Cons.	Income before income taxes
Profit before tax	−¥930m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Net income (owners)	−¥807m	2024-01-01 → 2024-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥933m	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥1.1bn	2022-01-01 → 2022-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥1.1bn	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥1.1bn	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥807m	2024-01-01 → 2024-12-31	Cons.	Profit loss
Net income	−¥933m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Total assets	¥2.3bn	at 2024-12-31	Cons.	Assets
Total assets	¥2.1bn	at 2023-12-31	Cons.	Assets
Total assets	¥1.4bn	at 2022-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥2.1bn	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥2.3bn	at 2020-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥106m	at 2024-12-31	Cons.	Liabilities
Total liabilities	¥128m	at 2023-12-31	Cons.	Liabilities
Net assets / equity	¥2.2bn	at 2024-12-31	Cons.	Net assets
Net assets / equity	¥1.9bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥1.2bn	at 2022-12-31^d	Cons.	Net assets
Net assets / equity	¥2.0bn	at 2021-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥2.1bn	at 2020-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥2.0bn	at 2024-12-31	Cons.	Cash and deposits
Cash and deposits	¥1.7bn	at 2023-12-31	Cons.	Cash and deposits
Cash & equivalents	¥2.0bn	at 2024-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.7bn	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥994m	at 2022-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.7bn	at 2021-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥1.8bn	at 2020-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥803m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥914m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥1.1bn	2022-01-01 → 2022-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥924m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥985m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥3m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥759,000	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥2m	2022-01-01 → 2022-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥3m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥5m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥1.1bn	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥1.6bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥356m	2022-01-01 → 2022-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥816m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥1.4bn	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-18.56	2024-01-01 → 2024-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-26.82	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-43.81	2022-01-01 → 2022-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-49.62	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-68.61	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
Net assets per share	¥44.53	at 2024-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥48.44	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥40.71	at 2022-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥77.09	at 2021-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥108.06	at 2020-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	92.9%	at 2024-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	90.6%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	82.2%	at 2022-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	89.9%	at 2021-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	91.4%	at 2020-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Employees	22	at 2024-12-31	Cons.	Number of employees
Employees	22	at 2023-12-31	Cons.	Number of employees
Employees	22	at 2022-12-31^d	Cons.	Number of employees
Employees	23	at 2021-12-31^d	Cons.	Number of employees
Employees	24	at 2020-12-31^d	Cons.	Number of employees
Revenue	¥258m	2024-01-01 → 2024-12-31	Standalone	Net sales
Revenue	¥30m	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥59m	2022-01-01 → 2022-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥8m	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥115m	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥820m	2024-01-01 → 2024-12-31	Standalone	Operating income
Operating income	−¥925m	2023-01-01 → 2023-12-31	Standalone	Operating income
Ordinary income	−¥781m	2024-01-01 → 2024-12-31	Standalone	Ordinary income
Ordinary income	−¥934m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥1.1bn	2022-01-01 → 2022-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥1.1bn	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥1.2bn	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥829m	2024-01-01 → 2024-12-31	Standalone	Income before income taxes
Profit before tax	−¥934m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Net income	−¥826m	2024-01-01 → 2024-12-31	Standalone	Profit loss
Net income	−¥935m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	−¥1.1bn	2022-01-01 → 2022-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥1.1bn	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥1.1bn	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥2.2bn	at 2024-12-31	Standalone	Assets
Total assets	¥2.0bn	at 2023-12-31	Standalone	Assets
Total assets	¥1.4bn	at 2022-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥2.1bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥2.3bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥33m	at 2024-12-31	Standalone	Liabilities
Total liabilities	¥127m	at 2023-12-31	Standalone	Liabilities
Net assets / equity	¥2.1bn	at 2024-12-31	Standalone	Net assets
Net assets / equity	¥1.9bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥1.2bn	at 2022-12-31^d	Standalone	Net assets
Net assets / equity	¥1.9bn	at 2021-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥2.1bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥1.8bn	at 2024-12-31	Standalone	Cash and deposits
Cash and deposits	¥1.7bn	at 2023-12-31	Standalone	Cash and deposits
EPS (basic)	¥-19	2024-01-01 → 2024-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-26.9	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-43.75	2022-01-01 → 2022-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-49.53	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-68.85	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
Net assets per share	¥43.57	at 2024-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥47.65	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥39.79	at 2022-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥76.37	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥107.13	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	95.9%	at 2024-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	90.4%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	81.8%	at 2022-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	89.8%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	91.4%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Shares issued	47,495,100	at 2024-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	38,365,100	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	28,224,100	at 2022-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	24,595,100	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	19,435,100	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	21	at 2024-12-31	Standalone	Number of employees
Employees	21	at 2023-12-31	Standalone	Number of employees
Employees	21	at 2022-12-31^d	Standalone	Number of employees
Employees	22	at 2021-12-31^d	Standalone	Number of employees
Employees	23	at 2020-12-31^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 · 1,116

Item	Context	Value	Unit
Total changes of items during the period	CurrentYearDuration_ValuationAndTranslationAdjustmentsMember	-3567000	JPY
Total changes of items during the period	CurrentYearDuration_SubscriptionRightsToSharesMember	-11234000	JPY
Total changes of items during the period	CurrentYearDuration	245267000	JPY
Net assets	CurrentYearInstant_ForeignCurrencyTranslationAdjustmentMember	6932000	JPY
Net assets	CurrentYearInstant_ValuationAndTranslationAdjustmentsMember	6932000	JPY
Net assets	CurrentYearInstant_SubscriptionRightsToSharesMember	55122000	JPY
Net assets	CurrentYearInstant	2169999000	JPY
Income before income taxes	Prior1YearDuration	-930080000	JPY
Income before income taxes	CurrentYearDuration	-802738000	JPY
Depreciation and amortization ope cf	Prior1YearDuration	45565000	JPY
Depreciation and amortization ope cf	CurrentYearDuration	38427000	JPY
Share based compensation expenses ope cf	Prior1YearDuration	4192000	JPY
Share based compensation expenses ope cf	CurrentYearDuration	9428000	JPY
Increase decrease in allowance for doubtful accounts ope cf	Prior1YearDuration	－	JPY
Increase decrease in allowance for doubtful accounts ope cf	CurrentYearDuration	-2288000	JPY
Interest and dividends income ope cf	Prior1YearDuration	-10000	JPY
Interest and dividends income ope cf	CurrentYearDuration	-225000	JPY
Gain on reversal of subscription rights to shares ope cf	Prior1YearDuration	-553000	JPY
Gain on reversal of subscription rights to shares ope cf	CurrentYearDuration	-20831000	JPY
Subsidy income2 ope cf	Prior1YearDuration	-2033000	JPY
Subsidy income2 ope cf	CurrentYearDuration	-52533000	JPY
Decrease increase in inventories ope cf	Prior1YearDuration	-1735000	JPY
Decrease increase in inventories ope cf	CurrentYearDuration	60000	JPY
Decrease increase in advance payments ope cf	Prior1YearDuration	43265000	JPY
Decrease increase in advance payments ope cf	CurrentYearDuration	-4489000	JPY
Decrease increase in accounts receivable other ope cf	Prior1YearDuration	-17775000	JPY
Decrease increase in accounts receivable other ope cf	CurrentYearDuration	-11323000	JPY
Decrease increase in long term prepaid expenses ope cf	Prior1YearDuration	-779000	JPY
Decrease increase in long term prepaid expenses ope cf	CurrentYearDuration	-683000	JPY
Increase decrease in accounts payable other ope cf	Prior1YearDuration	-46970000	JPY
Increase decrease in accounts payable other ope cf	CurrentYearDuration	-1056000	JPY
Increase decrease in accrued business tax ope cf	Prior1YearDuration	-11059000	JPY
Increase decrease in accrued business tax ope cf	CurrentYearDuration	2024000	JPY
Loss gain on valuation of investment securities ope cf	Prior1YearDuration	－	JPY
Loss gain on valuation of investment securities ope cf	CurrentYearDuration	68493000	JPY
Other net ope cf	Prior1YearDuration	5091000	JPY
Other net ope cf	CurrentYearDuration	-74007000	JPY
Subtotal ope cf	Prior1YearDuration	-912882000	JPY
Subtotal ope cf	CurrentYearDuration	-851741000	JPY
Interest and dividends income received ope cf inv cf	Prior1YearDuration	10000	JPY
Interest and dividends income received ope cf inv cf	CurrentYearDuration	225000	JPY
Proceeds from subsidy income2 ope cf	Prior1YearDuration	2033000	JPY
Proceeds from subsidy income2 ope cf	CurrentYearDuration	52533000	JPY
Income taxes paid ope cf	Prior1YearDuration	-2961000	JPY
Income taxes paid ope cf	CurrentYearDuration	-4420000	JPY
Net cash provided by used in operating activities	Prior1YearDuration	-913800000	JPY
Net cash provided by used in operating activities	CurrentYearDuration	-803403000	JPY
Purchase of property plant and equipment inv cf	Prior1YearDuration	-759000	JPY
Purchase of property plant and equipment inv cf	CurrentYearDuration	-265000	JPY
Payments for asset retirement obligations inv cf	Prior1YearDuration	－	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 2023-12-31	pass rounding
balance sheet identity	consolidated 2024-12-31	pass
balance sheet identity	non_consolidated 2023-12-31	pass
balance sheet identity	non_consolidated 2024-12-31	pass
dei present		pass
period resolution		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	consolidated 2024-12-31	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 assets	non_consolidated 2024-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · operating cash flow	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · operating cash flow	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · revenue	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · revenue	non_consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	non_consolidated 2024-01-01/2024-12-31	pass
statement vs summary · total assets	consolidated 2023-12-31	pass
statement vs summary · total assets	consolidated 2024-12-31	pass
statement vs summary · total assets	non_consolidated 2023-12-31	pass
statement vs summary · total assets	non_consolidated 2024-12-31	pass