Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-29

StandardIFRS

ConsolidatedYes

Data checks18 of 19 passed

Key figures · 144

Metric	Value	Period	Scope	Source row
Revenue	¥40m	2023-01-01 → 2023-12-31	Cons.	Revenue IFRS (5-year summary)
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	−¥1.5bn	2023-01-01 → 2023-12-31	Cons.	Operating profit loss IFRS
Operating income	−¥2.0bn	2022-01-01 → 2022-12-31	Cons.	Operating profit loss IFRS
Profit before tax	−¥1.5bn	2023-01-01 → 2023-12-31	Cons.	Profit loss before tax 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^d	Cons.	Profit loss before tax IFRS (5-year summary)
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)
Net income (owners)	−¥1.5bn	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent IFRS
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^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
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	−¥1.5bn	2023-01-01 → 2023-12-31	Cons.	Profit loss IFRS
Net income	−¥2.0bn	2022-01-01 → 2022-12-31	Cons.	Profit loss IFRS
Total assets	¥3.0bn	at 2023-12-31	Cons.	Assets IFRS
Total assets	¥4.4bn	at 2022-12-31	Cons.	Assets IFRS
Total assets	¥4.8bn	at 2021-12-31^d	Cons.	Total assets IFRS (5-year summary)
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 liabilities	¥370m	at 2023-12-31	Cons.	Liabilities IFRS
Total liabilities	¥470m	at 2022-12-31	Cons.	Liabilities IFRS
Net assets / equity	¥2.6bn	at 2023-12-31	Cons.	Equity IFRS
Net assets / equity	¥3.9bn	at 2022-12-31	Cons.	Equity IFRS
Net assets / equity	¥4.2bn	at 2021-12-31^d	Cons.	Equity IFRS
Equity (owners)	¥2.6bn	at 2023-12-31	Cons.	Equity attributable to owners of parent 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^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
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)
Cash & equivalents	¥2.8bn	at 2023-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥4.0bn	at 2022-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥4.0bn	at 2021-12-31^d	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥2.5bn	at 2020-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Cash & equivalents	¥4.2bn	at 2019-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Operating cash flow	−¥1.3bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities IFRS
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^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
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)
Investing cash flow	−¥45m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investing activities IFRS
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^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
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)
Financing cash flow	¥97m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities IFRS
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^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
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)
EPS (basic)	¥-26.79	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share IFRS
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^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
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 (diluted)	¥-26.79	2023-01-01 → 2023-12-31	Cons.	Diluted earnings loss per share IFRS
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^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
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)
Net assets per share	¥47.21	at 2023-12-31	Cons.	Equity to asset ratio 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^d	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)
Equity ratio	87.7%	at 2023-12-31	Cons.	Ratio of owners equity to gross assets 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^d	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)
ROE	-45.2%	2023-01-01 → 2023-12-31	Cons.	Rate of return on equity 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^d	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)
Employees	12	at 2023-12-31	Cons.	Number of employees
Employees	7	at 2022-12-31	Cons.	Number of employees
Employees	8	at 2021-12-31^d	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
Revenue	¥214m	2023-01-01 → 2023-12-31	Standalone	Operating revenue1
Revenue	¥175m	2022-01-01 → 2022-12-31	Standalone	Operating revenue1
Revenue	¥173m	2021-01-01 → 2021-12-31^d	Standalone	Operating revenue1 (5-year summary)
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)
Operating income	−¥146m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	−¥60m	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	−¥733m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥42m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	−¥96m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
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)
Profit before tax	−¥725m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	¥1m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	−¥726m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	¥530,000	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	−¥54m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
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)
Total assets	¥2.9bn	at 2023-12-31	Standalone	Assets
Total assets	¥3.5bn	at 2022-12-31	Standalone	Assets
Total assets	¥2.0bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
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 liabilities	¥59m	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥47m	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥2.9bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥3.4bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥2.0bn	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥1.7bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥1.2bn	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥2.5bn	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥3.3bn	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥-13.06	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
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^d	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 (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	¥39.94	at 2023-12-31	Standalone	Net assets 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^d	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)
Equity ratio	76.6%	at 2023-12-31	Standalone	Equity to asset ratio (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^d	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)
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	56,062,988	at 2023-12-31	Standalone	Total number of issued shares (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^d	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)
Employees	9	at 2023-12-31	Standalone	Number of employees
Employees	5	at 2022-12-31	Standalone	Number of employees
Employees	2	at 2021-12-31^d	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 · 1,057

Item	Context	Value	Unit
Other assets ope cf IFRS	Prior1YearDuration	-6347000	JPY
Other assets ope cf IFRS	CurrentYearDuration	18045000	JPY
Subtotal ope cf IFRS	Prior1YearDuration	-2075209000	JPY
Subtotal ope cf IFRS	CurrentYearDuration	-1326659000	JPY
Interest paid ope cf IFRS	Prior1YearDuration	-11486000	JPY
Interest paid ope cf IFRS	CurrentYearDuration	-9280000	JPY
Net cash provided by used in operating activities IFRS	Prior1YearDuration	-2086695000	JPY
Net cash provided by used in operating activities IFRS	CurrentYearDuration	-1335939000	JPY
Interest received inv cf IFRS	Prior1YearDuration	16762000	JPY
Interest received inv cf IFRS	CurrentYearDuration	14933000	JPY
Purchase of other financial assets inv cf IFRS	Prior1YearDuration	-581342000	JPY
Purchase of other financial assets inv cf IFRS	CurrentYearDuration	－	JPY
Maturities of marketable securities available for sale inv cf IFRS	Prior1YearDuration	1102520000	JPY
Maturities of marketable securities available for sale inv cf IFRS	CurrentYearDuration	－	JPY
Purchase of property plant and equipment inv cf IFRS	Prior1YearDuration	-57976000	JPY
Purchase of property plant and equipment inv cf IFRS	CurrentYearDuration	-66287000	JPY
Collection of lease receivable inv cf IFRS	Prior1YearDuration	24954000	JPY
Collection of lease receivable inv cf IFRS	CurrentYearDuration	－	JPY
Proceeds from collection of leasehold deposits and guarantee deposits inv cf IFRS	Prior1YearDuration	12598000	JPY
Proceeds from collection of leasehold deposits and guarantee deposits inv cf IFRS	CurrentYearDuration	7137000	JPY
Payments for leasehold deposits and guarantee deposits inv cf IFRS	Prior1YearDuration	-12357000	JPY
Payments for leasehold deposits and guarantee deposits inv cf IFRS	CurrentYearDuration	-816000	JPY
Net cash provided by used in investing activities IFRS	Prior1YearDuration	505159000	JPY
Net cash provided by used in investing activities IFRS	CurrentYearDuration	-45033000	JPY
Proceeds from issuance of common stock fin cf IFRS	Prior1YearDuration	1511803000	JPY
Proceeds from issuance of common stock fin cf IFRS	CurrentYearDuration	148368000	JPY
Proceeds from issuance of share acquisition rights fin cf IFRS	Prior1YearDuration	3100000	JPY
Proceeds from issuance of share acquisition rights fin cf IFRS	CurrentYearDuration	－	JPY
Repayments of lease obligations fin cf IFRS	Prior1YearDuration	-68116000	JPY
Repayments of lease obligations fin cf IFRS	CurrentYearDuration	-51787000	JPY
Net cash provided by used in financing activities IFRS	Prior1YearDuration	1446787000	JPY
Net cash provided by used in financing activities IFRS	CurrentYearDuration	96581000	JPY
Effect of exchange rate changes on cash and cash equivalents IFRS	Prior1YearDuration	206406000	JPY
Effect of exchange rate changes on cash and cash equivalents IFRS	CurrentYearDuration	3061000	JPY
Net increase decrease in cash and cash equivalents IFRS	Prior1YearDuration	71657000	JPY
Net increase decrease in cash and cash equivalents IFRS	CurrentYearDuration	-1281330000	JPY
Cash and cash equivalents IFRS	Prior2YearInstant	3977312000	JPY
Cash and cash equivalents IFRS	Prior1YearInstant	4048969000	JPY
Cash and cash equivalents IFRS	Prior1YearInstant	4048969000	JPY
Cash and cash equivalents IFRS	CurrentYearInstant	2767639000	JPY
Buildings and accompanying facilities acquisition cost IFRS	Prior1YearInstant	23157000	JPY
Tools furniture and fixtures acquisition cost IFRS	Prior1YearInstant	93990000	JPY
Right of use assets components of property plant and equipment acquisition cost IFRS	Prior1YearInstant	249617000	JPY
Construction in progress acquisition cost IFRS	Prior1YearInstant	－	JPY
Property plant and equipment acquisition cost IFRS	Prior1YearInstant	366764000	JPY
Buildings and accompanying facilities acquisition cost IFRS	CurrentYearInstant	16327000	JPY
Tools furniture and fixtures acquisition cost IFRS	CurrentYearInstant	144162000	JPY
Right of use assets components of property plant and equipment acquisition cost IFRS	CurrentYearInstant	257769000	JPY
Construction in progress acquisition cost IFRS	CurrentYearInstant	13916000	JPY
Property plant and equipment acquisition cost IFRS	CurrentYearInstant	432174000	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 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 rounding
dei present		pass
period resolution		partial
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	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