Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-22

StandardIFRS

ConsolidatedYes

Data checks21 of 21 passed

Key figures · 137

Metric	Value	Period	Scope	Source row
Revenue	¥617m	2023-01-01 → 2023-12-31	Cons.	Revenue IFRS
Revenue	¥1.1bn	2022-01-01 → 2022-12-31	Cons.	Revenue IFRS
Revenue	¥559m	2021-01-01 → 2021-12-31^d	Cons.	Revenue IFRS (5-year summary)
Revenue	¥454m	2020-01-01 → 2020-12-31^d	Cons.	Revenue IFRS (5-year summary)
Revenue	¥1.3bn	2019-01-01 → 2019-12-31^d	Cons.	Revenue IFRS (5-year summary)
Operating income	−¥1.1bn	2023-01-01 → 2023-12-31	Cons.	Operating profit loss IFRS
Operating income	−¥2.5bn	2022-01-01 → 2022-12-31	Cons.	Operating profit loss IFRS
Profit before tax	−¥1.1bn	2023-01-01 → 2023-12-31	Cons.	Profit loss before tax IFRS
Profit before tax	−¥2.5bn	2022-01-01 → 2022-12-31	Cons.	Profit loss before tax IFRS
Profit before tax	−¥2.4bn	2021-01-01 → 2021-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Profit before tax	−¥4.2bn	2020-01-01 → 2020-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Profit before tax	−¥1.8bn	2019-01-01 → 2019-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Net income (owners)	−¥1.1bn	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent IFRS
Net income (owners)	−¥2.5bn	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent IFRS
Net income (owners)	−¥2.5bn	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)	−¥4.1bn	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)	−¥1.9bn	2019-01-01 → 2019-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income	−¥1.1bn	2023-01-01 → 2023-12-31	Cons.	Profit loss IFRS
Net income	−¥2.5bn	2022-01-01 → 2022-12-31	Cons.	Profit loss IFRS
Total assets	¥2.2bn	at 2023-12-31	Cons.	Assets IFRS
Total assets	¥3.1bn	at 2022-12-31	Cons.	Assets IFRS
Total assets	¥3.1bn	at 2021-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total assets	¥5.8bn	at 2020-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total assets	¥7.9bn	at 2019-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total liabilities	¥354m	at 2023-12-31	Cons.	Liabilities IFRS
Total liabilities	¥472m	at 2022-12-31	Cons.	Liabilities IFRS
Net assets / equity	¥1.9bn	at 2023-12-31	Cons.	Equity IFRS
Net assets / equity	¥2.7bn	at 2022-12-31	Cons.	Equity IFRS
Net assets / equity	¥2.6bn	at 2021-12-31^d	Cons.	Equity IFRS
Equity (owners)	¥1.9bn	at 2023-12-31	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)	¥2.7bn	at 2022-12-31	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)	¥2.6bn	at 2021-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)	¥3.7bn	at 2020-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)	¥6.9bn	at 2019-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Cash & equivalents	¥728m	at 2023-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥803m	at 2022-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥714m	at 2021-12-31^d	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥3.0bn	at 2020-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Cash & equivalents	¥4.1bn	at 2019-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Operating cash flow	−¥359m	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	−¥2.8bn	2020-01-01 → 2020-12-31^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow	−¥828m	2019-01-01 → 2019-12-31^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
Investing cash flow	¥0	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investing activities IFRS
Investing cash flow	−¥418m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investing activities IFRS
Investing cash flow	−¥164m	2021-01-01 → 2021-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow	−¥171m	2020-01-01 → 2020-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow	−¥735m	2019-01-01 → 2019-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Financing cash flow	¥275m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities IFRS
Financing cash flow	¥2.6bn	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities IFRS
Financing cash flow	¥361m	2021-01-01 → 2021-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow	¥1.8bn	2020-01-01 → 2020-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow	¥1.6bn	2019-01-01 → 2019-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
EPS (basic)	¥-6.62	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share IFRS
EPS (basic)	¥-16.77	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share IFRS
EPS (basic)	¥-19.04	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (basic)	¥-35.16	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (basic)	¥-17.75	2019-01-01 → 2019-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (diluted)	¥-6.62	2023-01-01 → 2023-12-31	Cons.	Diluted earnings loss per share IFRS
EPS (diluted)	¥-16.77	2022-01-01 → 2022-12-31	Cons.	Diluted earnings loss per share IFRS
EPS (diluted)	¥-19.04	2021-01-01 → 2021-12-31^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
EPS (diluted)	¥-35.16	2020-01-01 → 2020-12-31^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
EPS (diluted)	¥-17.75	2019-01-01 → 2019-12-31^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
Net assets per share	¥10.78	at 2023-12-31	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥15.85	at 2022-12-31	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥19.38	at 2021-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥29.78	at 2020-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥59.43	at 2019-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Equity ratio	84.1%	at 2023-12-31	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	84.9%	at 2022-12-31	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	82.3%	at 2021-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	63.2%	at 2020-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	87.0%	at 2019-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Employees	24	at 2023-12-31	Cons.	Number of employees
Employees	27	at 2022-12-31	Cons.	Number of employees
Employees	77	at 2021-12-31^d	Cons.	Number of employees
Employees	77	at 2020-12-31^d	Cons.	Number of employees
Employees	52	at 2019-12-31^d	Cons.	Number of employees
Revenue	¥617m	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥1.1bn	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥559m	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥454m	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥1.3bn	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥688m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	−¥1.7bn	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	−¥678m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥1.8bn	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	−¥2.2bn	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥3.1bn	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥2.2bn	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥678m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	−¥2.1bn	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	−¥679m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	−¥2.1bn	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	−¥2.2bn	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥3.1bn	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥2.2bn	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥1.1bn	at 2023-12-31	Standalone	Assets
Total assets	¥1.5bn	at 2022-12-31	Standalone	Assets
Total assets	¥922m	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥3.3bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥4.4bn	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥394m	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥482m	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥672m	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥1.0bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥443m	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥1.3bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥3.5bn	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥719m	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥793m	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥-4.04	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-13.72	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-17.15	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-26.34	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-20.96	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
Net assets per share	¥3.86	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥6.12	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥3.3	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥10.33	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥29.77	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	62.9%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	67.9%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	47.7%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	38.3%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	79.4%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Shares issued	174,373,910	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	168,402,310	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	133,946,210	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	123,081,210	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	116,835,795	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	19	at 2023-12-31	Standalone	Number of employees
Employees	21	at 2022-12-31	Standalone	Number of employees
Employees	21	at 2021-12-31^d	Standalone	Number of employees
Employees	21	at 2020-12-31^d	Standalone	Number of employees
Employees	17	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 · 1,185

Item	Context	Value	Unit
Proceeds from issuance of shares fin cf IFRS	CurrentYearDuration	318000000	JPY
Proceeds from issuance of share acquisition rights fin cf IFRS	Prior1YearDuration	10000000	JPY
Proceeds from issuance of share acquisition rights fin cf IFRS	CurrentYearDuration	－	JPY
Purchase of share acquisition rights fin cf IFRS IFRS	Prior1YearDuration	-3000000	JPY
Purchase of share acquisition rights fin cf IFRS IFRS	CurrentYearDuration	－	JPY
Repayments of lease obligations fin cf IFRS	Prior1YearDuration	-47000000	JPY
Repayments of lease obligations fin cf IFRS	CurrentYearDuration	-42000000	JPY
Net cash provided by used in financing activities IFRS	Prior1YearDuration	2571000000	JPY
Net cash provided by used in financing activities IFRS	CurrentYearDuration	275000000	JPY
Net increase decrease in cash and cash equivalents before effect of exchange rate changes IFRS	Prior1YearDuration	78000000	JPY
Net increase decrease in cash and cash equivalents before effect of exchange rate changes IFRS	CurrentYearDuration	-83000000	JPY
Cash and cash equivalents IFRS	Prior2YearInstant	714000000	JPY
Cash and cash equivalents IFRS	Prior1YearInstant	803000000	JPY
Effect of exchange rate changes on cash and cash equivalents IFRS	Prior1YearDuration	10000000	JPY
Effect of exchange rate changes on cash and cash equivalents IFRS	CurrentYearDuration	7000000	JPY
Cash and cash equivalents IFRS	Prior1YearInstant	803000000	JPY
Cash and cash equivalents IFRS	CurrentYearInstant	728000000	JPY
Merchandise ca IFRS	Prior1YearInstant	14000000	JPY
Merchandise ca IFRS	CurrentYearInstant	5000000	JPY
Work in process ca IFRS	Prior1YearInstant	－	JPY
Work in process ca IFRS	CurrentYearInstant	16000000	JPY
Raw materials ca IFRS	Prior1YearInstant	－	JPY
Raw materials ca IFRS	CurrentYearInstant	100000000	JPY
Inventories ca IFRS	Prior1YearInstant	14000000	JPY
Inventories ca IFRS	CurrentYearInstant	122000000	JPY
Buildings acquisition cost IFRS	Prior1YearInstant	41000000	JPY
Tools furniture and fixtures acquisition cost IFRS	Prior1YearInstant	24000000	JPY
Property plant and equipment acquisition cost IFRS	Prior1YearInstant	66000000	JPY
Buildings acquisition cost IFRS	CurrentYearInstant	29000000	JPY
Tools furniture and fixtures acquisition cost IFRS	CurrentYearInstant	24000000	JPY
Property plant and equipment acquisition cost IFRS	CurrentYearInstant	54000000	JPY
Buildings accumulated depreciation and impairment losses IFRS	Prior1YearInstant	-21000000	JPY
Tools furniture and fixtures accumulated depreciation and impairment losses IFRS	Prior1YearInstant	-19000000	JPY
Property plant and equipment accumulated depreciation and impairment losses IFRS	Prior1YearInstant	-40000000	JPY
Buildings accumulated depreciation and impairment losses IFRS	CurrentYearInstant	-11000000	JPY
Tools furniture and fixtures accumulated depreciation and impairment losses IFRS	CurrentYearInstant	-21000000	JPY
Property plant and equipment accumulated depreciation and impairment losses IFRS	CurrentYearInstant	-33000000	JPY
Buildings IFRS	Prior1YearInstant	20000000	JPY
Tools furniture and fixtures IFRS	Prior1YearInstant	5000000	JPY
Property plant and equipment IFRS	Prior1YearInstant	26000000	JPY
Buildings IFRS	CurrentYearInstant	18000000	JPY
Tools furniture and fixtures IFRS	CurrentYearInstant	3000000	JPY
Property plant and equipment IFRS	CurrentYearInstant	21000000	JPY
Self founding intangible assets acquisition cost IFRS	Prior1YearInstant	1805000000	JPY
Other components of intangible assets acquisition cost IFRS	Prior1YearInstant	2919000000	JPY
Intangible assets acquisition cost IFRS	Prior1YearInstant	4725000000	JPY
Self founding intangible assets acquisition cost IFRS	CurrentYearInstant	1805000000	JPY
Other components of intangible assets acquisition cost IFRS	CurrentYearInstant	2919000000	JPY
Intangible assets acquisition cost IFRS	CurrentYearInstant	4725000000	JPY
Self founding intangible assets accumulated amortization and impairment losses IFRS	Prior1YearInstant	-1490000000	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 · 21 of 21 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
dei present		pass
period resolution		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 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	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · revenue	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