Annual report

Period2022-01-01 → 2022-12-31

Filed2023-03-29

StandardIFRS

ConsolidatedYes

Data checks18 of 19 passed

Key figures · 142

Metric	Value	Period	Scope	Source row
Revenue	¥8m	2022-01-01 → 2022-12-31	Cons.	Revenue IFRS (5-year summary)
Revenue	¥38m	2020-01-01 → 2020-12-31^d	Cons.	Revenue IFRS (5-year summary)
Operating income	−¥2.0bn	2022-01-01 → 2022-12-31	Cons.	Operating profit loss IFRS
Operating income	−¥2.6bn	2021-01-01 → 2021-12-31	Cons.	Operating profit loss IFRS
Profit before tax	−¥2.0bn	2022-01-01 → 2022-12-31	Cons.	Profit loss before tax IFRS
Profit before tax	−¥2.6bn	2021-01-01 → 2021-12-31	Cons.	Profit loss before tax IFRS
Profit before tax	−¥2.4bn	2020-01-01 → 2020-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Profit before tax	−¥3.1bn	2019-01-01 → 2019-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Profit before tax	−¥3.0bn	2018-01-01 → 2018-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Net income (owners)	−¥2.0bn	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent IFRS
Net income (owners)	−¥2.6bn	2021-01-01 → 2021-12-31	Cons.	Profit loss attributable to owners of parent IFRS
Net income (owners)	−¥2.4bn	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)	−¥3.1bn	2019-01-01 → 2019-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)	−¥3.0bn	2018-01-01 → 2018-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income	−¥2.0bn	2022-01-01 → 2022-12-31	Cons.	Profit loss IFRS
Net income	−¥2.6bn	2021-01-01 → 2021-12-31	Cons.	Profit loss IFRS
Total assets	¥4.4bn	at 2022-12-31	Cons.	Assets IFRS
Total assets	¥4.8bn	at 2021-12-31	Cons.	Assets IFRS
Total assets	¥6.7bn	at 2020-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total assets	¥8.7bn	at 2019-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total assets	¥11.3bn	at 2018-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total liabilities	¥470m	at 2022-12-31	Cons.	Liabilities IFRS
Total liabilities	¥680m	at 2021-12-31	Cons.	Liabilities IFRS
Net assets / equity	¥3.9bn	at 2022-12-31	Cons.	Equity IFRS
Net assets / equity	¥4.2bn	at 2021-12-31	Cons.	Equity IFRS
Net assets / equity	¥6.0bn	at 2020-12-31^d	Cons.	Equity IFRS
Equity (owners)	¥3.9bn	at 2022-12-31	Cons.	Equity attributable to owners of parent IFRS
Equity (owners)	¥4.2bn	at 2021-12-31	Cons.	Equity attributable to owners of parent IFRS
Equity (owners)	¥6.0bn	at 2020-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)	¥8.1bn	at 2019-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)	¥10.5bn	at 2018-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Cash & equivalents	¥4.0bn	at 2022-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥4.0bn	at 2021-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥2.5bn	at 2020-12-31^d	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥4.2bn	at 2019-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Cash & equivalents	¥2.6bn	at 2018-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Operating cash flow	−¥2.1bn	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities IFRS
Operating cash flow	−¥2.5bn	2021-01-01 → 2021-12-31	Cons.	Net cash provided by used in operating activities IFRS
Operating cash flow	−¥2.2bn	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)
Operating cash flow	−¥2.6bn	2018-01-01 → 2018-12-31^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
Investing cash flow	¥505m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investing activities IFRS
Investing cash flow	¥3.6bn	2021-01-01 → 2021-12-31	Cons.	Net cash provided by used in investing activities IFRS
Investing cash flow	¥340m	2020-01-01 → 2020-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow	¥4.6bn	2019-01-01 → 2019-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow	¥3.3bn	2018-01-01 → 2018-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Financing cash flow	¥1.4bn	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities IFRS
Financing cash flow	¥171m	2021-01-01 → 2021-12-31	Cons.	Net cash provided by used in financing activities IFRS
Financing cash flow	¥454m	2020-01-01 → 2020-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow	¥463m	2019-01-01 → 2019-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow	¥722m	2018-01-01 → 2018-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
EPS (basic)	¥-40.92	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share IFRS
EPS (basic)	¥-57.46	2021-01-01 → 2021-12-31	Cons.	Basic earnings loss per share IFRS
EPS (basic)	¥-56.9	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (basic)	¥-73.06	2019-01-01 → 2019-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (basic)	¥-78.42	2018-01-01 → 2018-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (diluted)	¥-40.92	2022-01-01 → 2022-12-31	Cons.	Diluted earnings loss per share IFRS
EPS (diluted)	¥-57.46	2021-01-01 → 2021-12-31	Cons.	Diluted earnings loss per share IFRS
EPS (diluted)	¥-56.9	2020-01-01 → 2020-12-31^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
EPS (diluted)	¥-73.06	2019-01-01 → 2019-12-31^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
EPS (diluted)	¥-78.42	2018-01-01 → 2018-12-31^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
Net assets per share	¥72.31	at 2022-12-31	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥90.55	at 2021-12-31	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥134.5	at 2020-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥190.93	at 2019-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥261.19	at 2018-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Equity ratio	89.4%	at 2022-12-31	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	85.9%	at 2021-12-31	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	89.6%	at 2020-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	92.4%	at 2019-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	93.4%	at 2018-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
ROE	-49.8%	2022-01-01 → 2022-12-31	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	-51.6%	2021-01-01 → 2021-12-31	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	-34.6%	2020-01-01 → 2020-12-31^d	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	-32.9%	2019-01-01 → 2019-12-31^d	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	-25.9%	2018-01-01 → 2018-12-31^d	Cons.	Rate of return on equity IFRS (5-year summary)
Employees	7	at 2022-12-31	Cons.	Number of employees
Employees	8	at 2021-12-31	Cons.	Number of employees
Employees	8	at 2020-12-31^d	Cons.	Number of employees
Employees	12	at 2019-12-31^d	Cons.	Number of employees
Employees	20	at 2018-12-31^d	Cons.	Number of employees
Revenue	¥175m	2022-01-01 → 2022-12-31	Standalone	Operating revenue1
Revenue	¥173m	2021-01-01 → 2021-12-31	Standalone	Operating revenue1
Revenue	¥196m	2020-01-01 → 2020-12-31^d	Standalone	Operating revenue1 (5-year summary)
Revenue	¥254m	2019-01-01 → 2019-12-31^d	Standalone	Operating revenue1 (5-year summary)
Revenue	¥260m	2018-01-01 → 2018-12-31^d	Standalone	Operating revenue1 (5-year summary)
Operating income	−¥60m	2022-01-01 → 2022-12-31	Standalone	Operating income
Operating income	−¥93m	2021-01-01 → 2021-12-31	Standalone	Operating income
Ordinary income	−¥42m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	−¥96m	2021-01-01 → 2021-12-31	Standalone	Ordinary income
Ordinary income	−¥107m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥166m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥425m	2018-01-01 → 2018-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥1m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Profit before tax	−¥53m	2021-01-01 → 2021-12-31	Standalone	Income before income taxes
Net income	¥530,000	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	−¥54m	2021-01-01 → 2021-12-31	Standalone	Profit loss
Net income	−¥96m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥95m	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥342m	2018-01-01 → 2018-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥3.5bn	at 2022-12-31	Standalone	Assets
Total assets	¥2.0bn	at 2021-12-31	Standalone	Assets
Total assets	¥1.7bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥1.2bn	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥846m	at 2018-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥47m	at 2022-12-31	Standalone	Liabilities
Total liabilities	¥28m	at 2021-12-31	Standalone	Liabilities
Net assets / equity	¥3.4bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥2.0bn	at 2021-12-31	Standalone	Net assets
Net assets / equity	¥1.7bn	at 2020-12-31^d	Standalone	Net assets
Net assets / equity	¥1.2bn	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥598m	at 2018-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥3.3bn	at 2022-12-31	Standalone	Cash and deposits
Cash and deposits	¥1.8bn	at 2021-12-31	Standalone	Cash and deposits
EPS (basic)	¥0.01	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-1.18	2021-01-01 → 2021-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-2.23	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥2.26	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-8.81	2018-01-01 → 2018-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥0.01	2022-01-01 → 2022-12-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥2.26	2019-01-01 → 2019-12-31^d	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥51.56	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥28.35	at 2021-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥23.19	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥12.22	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥-7.39	at 2018-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	80.8%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	65.3%	at 2021-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	59.5%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	43.1%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	-35.3%	at 2018-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	0.0%	2022-01-01 → 2022-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	86.9%	2019-01-01 → 2019-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	54,622,588	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	45,861,688	at 2021-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	44,558,588	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	42,303,188	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	40,364,863	at 2018-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	5	at 2022-12-31	Standalone	Number of employees
Employees	2	at 2021-12-31	Standalone	Number of employees
Employees	2	at 2020-12-31^d	Standalone	Number of employees
Employees	3	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 · 1,048

Item	Context	Value	Unit
Right of use assets components of property plant and equipment acquisition cost IFRS	CurrentYearInstant	249617000	JPY
Property plant and equipment acquisition cost IFRS	CurrentYearInstant	366764000	JPY
Buildings and accompanying facilities accumulated depreciation and impairment losses IFRS	Prior1YearInstant	-8546000	JPY
Tools furniture and fixtures accumulated depreciation and impairment losses IFRS	Prior1YearInstant	-26860000	JPY
Right of use assets components of property plant and equipment accumulated depreciation and impairment losses IFRS	Prior1YearInstant	-82494000	JPY
Property plant and equipment accumulated depreciation and impairment losses IFRS	Prior1YearInstant	-117898000	JPY
Buildings and accompanying facilities accumulated depreciation and impairment losses IFRS	CurrentYearInstant	-12241000	JPY
Tools furniture and fixtures accumulated depreciation and impairment losses IFRS	CurrentYearInstant	-35778000	JPY
Right of use assets components of property plant and equipment accumulated depreciation and impairment losses IFRS	CurrentYearInstant	-114895000	JPY
Property plant and equipment accumulated depreciation and impairment losses IFRS	CurrentYearInstant	-162914000	JPY
Buildings and accompanying facilities IFRS	Prior1YearInstant	7549000	JPY
Tools furniture and fixtures IFRS	Prior1YearInstant	18607000	JPY
Right of use assets components of property plant and equipment IFRS	Prior1YearInstant	166271000	JPY
Property plant and equipment IFRS	Prior1YearInstant	192427000	JPY
Buildings and accompanying facilities IFRS	CurrentYearInstant	10916000	JPY
Tools furniture and fixtures IFRS	CurrentYearInstant	58212000	JPY
Right of use assets components of property plant and equipment IFRS	CurrentYearInstant	134721000	JPY
Property plant and equipment IFRS	CurrentYearInstant	203849000	JPY
Subcontract expenses operating expenses IFRS	Prior1YearDuration	1474096000	JPY
Subcontract expenses operating expenses IFRS	CurrentYearDuration	995589000	JPY
Renumeration salaries and bonuses operating expenses IFRS	Prior1YearDuration	347926000	JPY
Renumeration salaries and bonuses operating expenses IFRS	CurrentYearDuration	327849000	JPY
Professional services operating expenses IFRS	Prior1YearDuration	516508000	JPY
Professional services operating expenses IFRS	CurrentYearDuration	484219000	JPY
Severance operating expenses IFRS	Prior1YearDuration	－	JPY
Severance operating expenses IFRS	CurrentYearDuration	23679000	JPY
Share based compensation operating expenses IFRS	Prior1YearDuration	75614000	JPY
Share based compensation operating expenses IFRS	CurrentYearDuration	29765000	JPY
Rent expenses on land and buildings operating expenses IFRS	Prior1YearDuration	156000	JPY
Rent expenses on land and buildings operating expenses IFRS	CurrentYearDuration	961000	JPY
Depreciation and amortization operating expenses IFRS	Prior1YearDuration	59238000	JPY
Depreciation and amortization operating expenses IFRS	CurrentYearDuration	58974000	JPY
Cash and deposits	Prior1YearInstant_NonConsolidatedMember	1818411000	JPY
Cash and deposits	CurrentYearInstant_NonConsolidatedMember	3288097000	JPY
Prepaid expenses	Prior1YearInstant_NonConsolidatedMember	7994000	JPY
Prepaid expenses	CurrentYearInstant_NonConsolidatedMember	4223000	JPY
Accounts receivable other	Prior1YearInstant_NonConsolidatedMember	145881000	JPY
Accounts receivable other	CurrentYearInstant_NonConsolidatedMember	150407000	JPY
Consumption taxes receivable	Prior1YearInstant_NonConsolidatedMember	9126000	JPY
Consumption taxes receivable	CurrentYearInstant_NonConsolidatedMember	12828000	JPY
Current assets	Prior1YearInstant_NonConsolidatedMember	1981413000	JPY
Current assets	CurrentYearInstant_NonConsolidatedMember	3455556000	JPY
Buildings	Prior1YearInstant_NonConsolidatedMember	6524000	JPY
Buildings	CurrentYearInstant_NonConsolidatedMember	13656000	JPY
Accumulated depreciation buildings	Prior1YearInstant_NonConsolidatedMember	-5939000	JPY
Accumulated depreciation buildings	CurrentYearInstant_NonConsolidatedMember	-6453000	JPY
Buildings net	Prior1YearInstant_NonConsolidatedMember	584000	JPY
Buildings net	CurrentYearInstant_NonConsolidatedMember	7202000	JPY
Tools furniture and fixtures	Prior1YearInstant_NonConsolidatedMember	4746000	JPY
Tools furniture and fixtures	CurrentYearInstant_NonConsolidatedMember	7422000	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 · 18 of 19 passed

balance sheet identity	consolidated 2021-12-31	pass
balance sheet identity	consolidated 2022-12-31	pass
balance sheet identity	non_consolidated 2021-12-31	pass rounding
balance sheet identity	non_consolidated 2022-12-31	pass
dei present		pass
period resolution		partial
statement vs summary · net assets	non_consolidated 2020-12-31	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 income attributable to parent	consolidated 2021-01-01/2021-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · operating cash flow	consolidated 2021-01-01/2021-12-31	pass
statement vs summary · operating cash flow	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · revenue	non_consolidated 2021-01-01/2021-12-31	pass
statement vs summary · revenue	non_consolidated 2022-01-01/2022-12-31	pass
statement vs summary · total assets	consolidated 2021-12-31	pass
statement vs summary · total assets	consolidated 2022-12-31	pass
statement vs summary · total assets	non_consolidated 2021-12-31	pass
statement vs summary · total assets	non_consolidated 2022-12-31	pass