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
Cash and cash equivalents IFRS (5-year summary)	Prior2YearInstant	3977312000	JPY
Cash and cash equivalents IFRS (5-year summary)	Prior1YearInstant	4048969000	JPY
Cash and cash equivalents IFRS (5-year summary)	CurrentYearInstant	2767639000	JPY
Number of employees	Prior4YearInstant	12
Number of employees	Prior3YearInstant	8
Number of employees	Prior2YearInstant	8
Number of employees	Prior1YearInstant	7
Number of employees	CurrentYearInstant	12
Average number of temporary workers	Prior4YearInstant	3
Average number of temporary workers	Prior3YearInstant	4
Average number of temporary workers	Prior2YearInstant	3
Average number of temporary workers	Prior1YearInstant	3
Average number of temporary workers	CurrentYearInstant	1
Operating revenue1 (5-year summary)	Prior4YearDuration_NonConsolidatedMember	253979000	JPY
Operating revenue1 (5-year summary)	Prior3YearDuration_NonConsolidatedMember	196184000	JPY
Operating revenue1 (5-year summary)	Prior2YearDuration_NonConsolidatedMember	173418000	JPY
Operating revenue1 (5-year summary)	Prior1YearDuration_NonConsolidatedMember	174842000	JPY
Operating revenue1 (5-year summary)	CurrentYearDuration_NonConsolidatedMember	214111000	JPY
Ordinary income loss (5-year summary)	Prior4YearDuration_NonConsolidatedMember	-165804000	JPY
Ordinary income loss (5-year summary)	Prior3YearDuration_NonConsolidatedMember	-106951000	JPY
Ordinary income loss (5-year summary)	Prior2YearDuration_NonConsolidatedMember	-96233000	JPY
Ordinary income loss (5-year summary)	Prior1YearDuration_NonConsolidatedMember	-42258000	JPY
Ordinary income loss (5-year summary)	CurrentYearDuration_NonConsolidatedMember	-732613000	JPY
Net income loss (5-year summary)	Prior4YearDuration_NonConsolidatedMember	94941000	JPY
Net income loss (5-year summary)	Prior3YearDuration_NonConsolidatedMember	-95648000	JPY
Net income loss (5-year summary)	Prior2YearDuration_NonConsolidatedMember	-53542000	JPY
Net income loss (5-year summary)	Prior1YearDuration_NonConsolidatedMember	530000	JPY
Net income loss (5-year summary)	CurrentYearDuration_NonConsolidatedMember	-726031000	JPY
Equity in earnings losses of affiliates if equity method is applied (5-year summary)	Prior4YearDuration_NonConsolidatedMember	－	JPY
Equity in earnings losses of affiliates if equity method is applied (5-year summary)	Prior3YearDuration_NonConsolidatedMember	－	JPY
Equity in earnings losses of affiliates if equity method is applied (5-year summary)	Prior2YearDuration_NonConsolidatedMember	－	JPY
Equity in earnings losses of affiliates if equity method is applied (5-year summary)	Prior1YearDuration_NonConsolidatedMember	－	JPY
Equity in earnings losses of affiliates if equity method is applied (5-year summary)	CurrentYearDuration_NonConsolidatedMember	－	JPY
Capital stock (5-year summary)	Prior4YearInstant_NonConsolidatedMember	842594000	JPY
Capital stock (5-year summary)	Prior3YearInstant_NonConsolidatedMember	1148649000	JPY
Capital stock (5-year summary)	Prior2YearInstant_NonConsolidatedMember	1308901000	JPY
Capital stock (5-year summary)	Prior1YearInstant_NonConsolidatedMember	2066705000	JPY
Capital stock (5-year summary)	CurrentYearInstant_NonConsolidatedMember	2141112000	JPY
Total number of issued shares (5-year summary)	Prior4YearInstant_NonConsolidatedMember	42303188
Total number of issued shares (5-year summary)	Prior3YearInstant_NonConsolidatedMember	44558588
Total number of issued shares (5-year summary)	Prior2YearInstant_NonConsolidatedMember	45861688
Total number of issued shares (5-year summary)	Prior1YearInstant_NonConsolidatedMember	54622588
Total number of issued shares (5-year summary)	CurrentYearInstant_NonConsolidatedMember	56062988
Net assets (5-year summary)	Prior4YearInstant_NonConsolidatedMember	1159086000	JPY
Net assets (5-year summary)	Prior3YearInstant_NonConsolidatedMember	1698858000	JPY
Net assets (5-year summary)	Prior2YearInstant_NonConsolidatedMember	1963048000	JPY
Net assets (5-year summary)	Prior1YearInstant_NonConsolidatedMember	3439029000	JPY
Net assets (5-year summary)	CurrentYearInstant_NonConsolidatedMember	2866475000	JPY
Total assets (5-year summary)	Prior4YearInstant_NonConsolidatedMember	1200800000	JPY
Total assets (5-year summary)	Prior3YearInstant_NonConsolidatedMember	1737907000	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