Annual report

Period2024-01-01 → 2024-12-31

Filed2025-03-28

StandardJapan GAAP

ConsolidatedYes

Data checks20 of 20 passed

Key figures · 106

Metric	Value	Period	Scope	Source row
Operating income	−¥902m	2024-01-01 → 2024-12-31	Cons.	Operating income
Operating income	−¥994m	2023-01-01 → 2023-12-31	Cons.	Operating income
Ordinary income	−¥896m	2024-01-01 → 2024-12-31	Cons.	Ordinary income
Ordinary income	−¥940m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	−¥1.2bn	2022-01-01 → 2022-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥896m	2024-01-01 → 2024-12-31	Cons.	Income before income taxes
Profit before tax	−¥940m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Net income (owners)	−¥889m	2024-01-01 → 2024-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥933m	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥1.2bn	2022-01-01 → 2022-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥889m	2024-01-01 → 2024-12-31	Cons.	Profit loss
Net income	−¥933m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Total assets	¥3.1bn	at 2024-12-31	Cons.	Assets
Total assets	¥2.5bn	at 2023-12-31	Cons.	Assets
Total assets	¥3.0bn	at 2022-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥563m	at 2024-12-31	Cons.	Liabilities
Total liabilities	¥189m	at 2023-12-31	Cons.	Liabilities
Net assets / equity	¥2.5bn	at 2024-12-31	Cons.	Net assets
Net assets / equity	¥2.3bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥2.7bn	at 2022-12-31^d	Cons.	Net assets
Cash and deposits	¥2.3bn	at 2024-12-31	Cons.	Cash and deposits
Cash and deposits	¥1.8bn	at 2023-12-31	Cons.	Cash and deposits
Cash & equivalents	¥2.3bn	at 2024-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.8bn	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.2bn	at 2022-12-31^d	Cons.	Cash and cash equivalents
Operating cash flow	−¥537m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥989m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥1.1bn	2022-01-01 → 2022-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥31m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥1m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥19m	2022-01-01 → 2022-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥1.1bn	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥538m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥245m	2022-01-01 → 2022-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-31.98	2024-01-01 → 2024-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-39.63	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-61.04	2022-01-01 → 2022-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
Net assets per share	¥78.31	at 2024-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥94.97	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥125.79	at 2022-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	81.6%	at 2024-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	92.4%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	90.0%	at 2022-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Employees	15	at 2024-12-31	Cons.	Number of employees
Employees	15	at 2023-12-31	Cons.	Number of employees
Employees	14	at 2022-12-31^d	Cons.	Number of employees
Operating income	−¥865m	2024-01-01 → 2024-12-31	Standalone	Operating income
Operating income	−¥953m	2023-01-01 → 2023-12-31	Standalone	Operating income
Ordinary income	−¥858m	2024-01-01 → 2024-12-31	Standalone	Ordinary income
Ordinary income	−¥898m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥1.2bn	2022-01-01 → 2022-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥680m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥505m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥858m	2024-01-01 → 2024-12-31	Standalone	Income before income taxes
Profit before tax	−¥898m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Net income	−¥861m	2024-01-01 → 2024-12-31	Standalone	Profit loss
Net income	−¥901m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	−¥1.2bn	2022-01-01 → 2022-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥682m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥508m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥3.1bn	at 2024-12-31	Standalone	Assets
Total assets	¥2.4bn	at 2023-12-31	Standalone	Assets
Total assets	¥2.9bn	at 2022-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥3.4bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥3.7bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥460m	at 2024-12-31	Standalone	Liabilities
Total liabilities	¥76m	at 2023-12-31	Standalone	Liabilities
Net assets / equity	¥2.6bn	at 2024-12-31	Standalone	Net assets
Net assets / equity	¥2.4bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥2.7bn	at 2022-12-31^d	Standalone	Net assets
Net assets / equity	¥3.2bn	at 2021-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥3.6bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥2.3bn	at 2024-12-31	Standalone	Cash and deposits
Cash and deposits	¥1.7bn	at 2023-12-31	Standalone	Cash and deposits
Cash & equivalents	¥3.0bn	at 2021-12-31^d	Standalone	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥3.6bn	at 2020-12-31^d	Standalone	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥887m	2021-01-01 → 2021-12-31^d	Standalone	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥414m	2020-01-01 → 2020-12-31^d	Standalone	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥5m	2021-01-01 → 2021-12-31^d	Standalone	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥283m	2021-01-01 → 2021-12-31^d	Standalone	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥3.1bn	2020-01-01 → 2020-12-31^d	Standalone	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-30.95	2024-01-01 → 2024-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-38.25	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-59.9	2022-01-01 → 2022-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-39.58	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-40.37	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
Net assets per share	¥80.87	at 2024-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥97.22	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥126.81	at 2022-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥178.57	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥213.09	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	84.8%	at 2024-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	96.9%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	93.8%	at 2022-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	94.3%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	95.9%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Shares issued	32,408,800	at 2024-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	24,236,500	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	21,399,900	at 2022-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	17,786,100	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	16,746,700	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	15	at 2024-12-31	Standalone	Number of employees
Employees	15	at 2023-12-31	Standalone	Number of employees
Employees	14	at 2022-12-31^d	Standalone	Number of employees
Employees	15	at 2021-12-31^d	Standalone	Number of employees
Employees	10	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 · 1,091

Item	Context	Value	Unit
Total changes of items during the period	CurrentYearDuration_CapitalSurplusMember	562660000	JPY
Total changes of items during the period	CurrentYearDuration_RetainedEarningsMember	-889092000	JPY
Total changes of items during the period	CurrentYearDuration_TreasuryStockMember	-0	JPY
Total changes of items during the period	CurrentYearDuration_ShareholdersEquityMember	236229000	JPY
Total changes of items during the period	CurrentYearDuration_SubscriptionRightsToSharesMember	9439000	JPY
Total changes of items during the period	CurrentYearDuration	245669000	JPY
Net assets	CurrentYearInstant_CapitalStockMember	3308957000	JPY
Net assets	CurrentYearInstant_CapitalSurplusMember	1073490000	JPY
Net assets	CurrentYearInstant_RetainedEarningsMember	-1844406000	JPY
Net assets	CurrentYearInstant_TreasuryStockMember	-1000	JPY
Net assets	CurrentYearInstant_ShareholdersEquityMember	2538038000	JPY
Net assets	CurrentYearInstant_SubscriptionRightsToSharesMember	9439000	JPY
Net assets	CurrentYearInstant	2547478000	JPY
Income before income taxes	Prior1YearDuration	-940420000	JPY
Income before income taxes	CurrentYearDuration	-896128000	JPY
Depreciation and amortization ope cf	Prior1YearDuration	33734000	JPY
Depreciation and amortization ope cf	CurrentYearDuration	32699000	JPY
Amortization of goodwill ope cf	Prior1YearDuration	9830000	JPY
Amortization of goodwill ope cf	CurrentYearDuration	9830000	JPY
Interest income ope cf	Prior1YearDuration	-23000	JPY
Interest income ope cf	CurrentYearDuration	-170000	JPY
Stock issuance cost ope cf	Prior1YearDuration	2830000	JPY
Stock issuance cost ope cf	CurrentYearDuration	5018000	JPY
Share based compensation expenses ope cf	Prior1YearDuration	－	JPY
Share based compensation expenses ope cf	CurrentYearDuration	9439000	JPY
Decrease increase in inventories ope cf	Prior1YearDuration	62880000	JPY
Decrease increase in inventories ope cf	CurrentYearDuration	-54063000	JPY
Loss on retirement of noncurrent assets ope cf	Prior1YearDuration	113000	JPY
Loss on retirement of noncurrent assets ope cf	CurrentYearDuration	－	JPY
Increase decrease in advances received ope cf	Prior1YearDuration	-39391000	JPY
Increase decrease in advances received ope cf	CurrentYearDuration	315426000	JPY
Decrease increase in advance payments ope cf	Prior1YearDuration	-69103000	JPY
Decrease increase in advance payments ope cf	CurrentYearDuration	-30596000	JPY
Decrease increase in prepaid expenses ope cf	Prior1YearDuration	-10686000	JPY
Decrease increase in prepaid expenses ope cf	CurrentYearDuration	11830000	JPY
Increase decrease in accounts payable other ope cf	Prior1YearDuration	-40868000	JPY
Increase decrease in accounts payable other ope cf	CurrentYearDuration	32750000	JPY
Increase decrease in accrued expenses ope cf	Prior1YearDuration	-4688000	JPY
Increase decrease in accrued expenses ope cf	CurrentYearDuration	23736000	JPY
Increase decrease in income taxes payable the factor based tax ope cf	Prior1YearDuration	-13024000	JPY
Increase decrease in income taxes payable the factor based tax ope cf	CurrentYearDuration	11512000	JPY
Increase decrease in deposits received ope cf	Prior1YearDuration	-382000	JPY
Increase decrease in deposits received ope cf	CurrentYearDuration	129000	JPY
Other net ope cf	Prior1YearDuration	23785000	JPY
Other net ope cf	CurrentYearDuration	-5654000	JPY
Subtotal ope cf	Prior1YearDuration	-985414000	JPY
Subtotal ope cf	CurrentYearDuration	-534238000	JPY
Interest income received ope cf	Prior1YearDuration	23000	JPY
Interest income received ope cf	CurrentYearDuration	170000	JPY
Income taxes paid ope cf	Prior1YearDuration	-3423000	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 · 20 of 20 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
balance sheet identity	non_consolidated 2024-12-31	pass
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2022-12-31	pass
statement vs summary · net assets	consolidated 2023-12-31	pass
statement vs summary · net assets	consolidated 2024-12-31	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 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 · 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