Annual report

Period2024-01-01 → 2024-12-31

Filed2025-03-28

StandardIFRS

ConsolidatedYes

Data checks18 of 19 passed

Key figures · 143

Metric	Value	Period	Scope	Source row
Revenue	¥27m	2024-01-01 → 2024-12-31	Cons.	Revenue IFRS (5-year summary)
Revenue	¥40m	2023-01-01 → 2023-12-31	Cons.	Revenue IFRS (5-year summary)
Revenue	¥8m	2022-01-01 → 2022-12-31^d	Cons.	Revenue IFRS (5-year summary)
Revenue	¥38m	2020-01-01 → 2020-12-31^d	Cons.	Revenue IFRS (5-year summary)
Operating income	−¥1.3bn	2024-01-01 → 2024-12-31	Cons.	Operating profit loss IFRS
Operating income	−¥1.5bn	2023-01-01 → 2023-12-31	Cons.	Operating profit loss IFRS
Profit before tax	−¥1.3bn	2024-01-01 → 2024-12-31	Cons.	Profit loss before tax 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^d	Cons.	Profit loss before tax IFRS (5-year summary)
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)
Net income (owners)	−¥1.3bn	2024-01-01 → 2024-12-31	Cons.	Profit loss attributable to owners of parent IFRS
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^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
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	−¥1.3bn	2024-01-01 → 2024-12-31	Cons.	Profit loss IFRS
Net income	−¥1.5bn	2023-01-01 → 2023-12-31	Cons.	Profit loss IFRS
Total assets	¥1.5bn	at 2024-12-31	Cons.	Assets IFRS
Total assets	¥3.0bn	at 2023-12-31	Cons.	Assets IFRS
Total assets	¥4.4bn	at 2022-12-31^d	Cons.	Total assets IFRS (5-year summary)
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 liabilities	¥152m	at 2024-12-31	Cons.	Liabilities IFRS
Total liabilities	¥370m	at 2023-12-31	Cons.	Liabilities IFRS
Net assets / equity	¥1.4bn	at 2024-12-31	Cons.	Equity IFRS
Net assets / equity	¥2.6bn	at 2023-12-31	Cons.	Equity IFRS
Net assets / equity	¥3.9bn	at 2022-12-31^d	Cons.	Equity IFRS
Equity (owners)	¥1.4bn	at 2024-12-31	Cons.	Equity attributable to owners of parent 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^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
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)
Cash & equivalents	¥1.5bn	at 2024-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥2.8bn	at 2023-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥4.0bn	at 2022-12-31^d	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥4.0bn	at 2021-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Cash & equivalents	¥2.5bn	at 2020-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Operating cash flow	−¥1.2bn	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in operating activities IFRS
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^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
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)
Investing cash flow	−¥43m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in investing activities IFRS
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^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
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)
Financing cash flow	−¥88m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in financing activities IFRS
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^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
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)
EPS (basic)	¥-23.65	2024-01-01 → 2024-12-31	Cons.	Basic earnings loss per share IFRS
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^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
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 (diluted)	¥-23.65	2024-01-01 → 2024-12-31	Cons.	Diluted earnings loss per share IFRS
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^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
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)
Net assets per share	¥24.48	at 2024-12-31	Cons.	Equity to asset ratio 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^d	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)
Equity ratio	90.1%	at 2024-12-31	Cons.	Ratio of owners equity to gross assets 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^d	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)
ROE	-66.0%	2024-01-01 → 2024-12-31	Cons.	Rate of return on equity 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^d	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)
Employees	19	at 2024-12-31	Cons.	Number of employees
Employees	12	at 2023-12-31	Cons.	Number of employees
Employees	7	at 2022-12-31^d	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
Revenue	¥259m	2024-01-01 → 2024-12-31	Standalone	Operating revenue1
Revenue	¥214m	2023-01-01 → 2023-12-31	Standalone	Operating revenue1
Revenue	¥175m	2022-01-01 → 2022-12-31^d	Standalone	Operating revenue1 (5-year summary)
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)
Operating income	−¥382m	2024-01-01 → 2024-12-31	Standalone	Operating income
Operating income	−¥146m	2023-01-01 → 2023-12-31	Standalone	Operating income
Ordinary income	−¥1.3bn	2024-01-01 → 2024-12-31	Standalone	Ordinary income
Ordinary income	−¥733m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥42m	2022-01-01 → 2022-12-31^d	Standalone	Ordinary income loss (5-year summary)
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)
Profit before tax	−¥1.3bn	2024-01-01 → 2024-12-31	Standalone	Income before income taxes
Profit before tax	−¥725m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Net income	−¥1.3bn	2024-01-01 → 2024-12-31	Standalone	Profit loss
Net income	−¥726m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	¥530,000	2022-01-01 → 2022-12-31^d	Standalone	Net income loss (5-year summary)
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)
Total assets	¥1.7bn	at 2024-12-31	Standalone	Assets
Total assets	¥2.9bn	at 2023-12-31	Standalone	Assets
Total assets	¥3.5bn	at 2022-12-31^d	Standalone	Total assets (5-year summary)
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 liabilities	¥80m	at 2024-12-31	Standalone	Liabilities
Total liabilities	¥59m	at 2023-12-31	Standalone	Liabilities
Net assets / equity	¥1.6bn	at 2024-12-31	Standalone	Net assets
Net assets / equity	¥2.9bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥3.4bn	at 2022-12-31^d	Standalone	Net assets
Net assets / equity	¥2.0bn	at 2021-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥1.7bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥1.2bn	at 2024-12-31	Standalone	Cash and deposits
Cash and deposits	¥2.5bn	at 2023-12-31	Standalone	Cash and deposits
EPS (basic)	¥-23.12	2024-01-01 → 2024-12-31	Standalone	Basic earnings loss per share (5-year summary)
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^d	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 (diluted)	¥0.01	2022-01-01 → 2022-12-31^d	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥17.34	at 2024-12-31	Standalone	Net assets 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^d	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)
Equity ratio	59.0%	at 2024-12-31	Standalone	Equity to asset ratio (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^d	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)
ROE	0.0%	2022-01-01 → 2022-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	56,765,588	at 2024-12-31	Standalone	Total number of issued shares (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^d	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)
Employees	8	at 2024-12-31	Standalone	Number of employees
Employees	9	at 2023-12-31	Standalone	Number of employees
Employees	5	at 2022-12-31^d	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

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 · 1,086

Item	Context	Value	Unit
Current assets	CurrentYearInstant_NonConsolidatedMember	1375179000	JPY
Buildings	Prior1YearInstant_NonConsolidatedMember	8932000	JPY
Buildings	CurrentYearInstant_NonConsolidatedMember	8932000	JPY
Accumulated depreciation buildings	Prior1YearInstant_NonConsolidatedMember	-4393000	JPY
Accumulated depreciation buildings	CurrentYearInstant_NonConsolidatedMember	-4393000	JPY
Accumulated impairment loss buildings	Prior1YearInstant_NonConsolidatedMember	－	JPY
Accumulated impairment loss buildings	CurrentYearInstant_NonConsolidatedMember	-4538000	JPY
Buildings net	Prior1YearInstant_NonConsolidatedMember	4538000	JPY
Buildings net	CurrentYearInstant_NonConsolidatedMember	－	JPY
Tools furniture and fixtures	Prior1YearInstant_NonConsolidatedMember	2676000	JPY
Tools furniture and fixtures	CurrentYearInstant_NonConsolidatedMember	48199000	JPY
Accumulated depreciation tools furniture and fixtures	Prior1YearInstant_NonConsolidatedMember	-650000	JPY
Accumulated depreciation tools furniture and fixtures	CurrentYearInstant_NonConsolidatedMember	-4232000	JPY
Accumulated impairment loss tools furniture and fixtures	Prior1YearInstant_NonConsolidatedMember	－	JPY
Accumulated impairment loss tools furniture and fixtures	CurrentYearInstant_NonConsolidatedMember	-43966000	JPY
Tools furniture and fixtures net	Prior1YearInstant_NonConsolidatedMember	2025000	JPY
Tools furniture and fixtures net	CurrentYearInstant_NonConsolidatedMember	－	JPY
Property plant and equipment	Prior1YearInstant_NonConsolidatedMember	6563000	JPY
Property plant and equipment	CurrentYearInstant_NonConsolidatedMember	－	JPY
Software	Prior1YearInstant_NonConsolidatedMember	1877000	JPY
Software	CurrentYearInstant_NonConsolidatedMember	－	JPY
Intangible assets	Prior1YearInstant_NonConsolidatedMember	1877000	JPY
Intangible assets	CurrentYearInstant_NonConsolidatedMember	－	JPY
Stocks of subsidiaries and affiliates	Prior1YearInstant_NonConsolidatedMember	201777000	JPY
Stocks of subsidiaries and affiliates	CurrentYearInstant_NonConsolidatedMember	284547000	JPY
Lease and guarantee deposits	Prior1YearInstant_NonConsolidatedMember	13112000	JPY
Lease and guarantee deposits	CurrentYearInstant_NonConsolidatedMember	9470000	JPY
Investments and other assets	Prior1YearInstant_NonConsolidatedMember	214889000	JPY
Investments and other assets	CurrentYearInstant_NonConsolidatedMember	294018000	JPY
Noncurrent assets	Prior1YearInstant_NonConsolidatedMember	223330000	JPY
Noncurrent assets	CurrentYearInstant_NonConsolidatedMember	294018000	JPY
Assets	Prior1YearInstant_NonConsolidatedMember	2925267000	JPY
Assets	CurrentYearInstant_NonConsolidatedMember	1669197000	JPY
Accounts payable other	Prior1YearInstant_NonConsolidatedMember	5210000	JPY
Accounts payable other	CurrentYearInstant_NonConsolidatedMember	20975000	JPY
Accrued expenses	Prior1YearInstant_NonConsolidatedMember	15762000	JPY
Accrued expenses	CurrentYearInstant_NonConsolidatedMember	45004000	JPY
Unearned revenue	Prior1YearInstant_NonConsolidatedMember	361000	JPY
Unearned revenue	CurrentYearInstant_NonConsolidatedMember	245000	JPY
Income taxes payable	Prior1YearInstant_NonConsolidatedMember	12809000	JPY
Income taxes payable	CurrentYearInstant_NonConsolidatedMember	1360000	JPY
Deposits received	Prior1YearInstant_NonConsolidatedMember	5280000	JPY
Deposits received	CurrentYearInstant_NonConsolidatedMember	7739000	JPY
Provision for directors bonuses	Prior1YearInstant_NonConsolidatedMember	16866000	JPY
Provision for directors bonuses	CurrentYearInstant_NonConsolidatedMember	840000	JPY
Other cl	Prior1YearInstant_NonConsolidatedMember	－	JPY
Other cl	CurrentYearInstant_NonConsolidatedMember	1132000	JPY
Current liabilities	Prior1YearInstant_NonConsolidatedMember	56291000	JPY
Current liabilities	CurrentYearInstant_NonConsolidatedMember	77297000	JPY
Asset retirement obligations ncl	Prior1YearInstant_NonConsolidatedMember	2500000	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 2023-12-31	pass
balance sheet identity	consolidated 2024-12-31	pass
balance sheet identity	non_consolidated 2023-12-31	pass rounding
balance sheet identity	non_consolidated 2024-12-31	pass rounding
dei present		pass
period resolution		partial
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	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