Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-29

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 124

Metric	Value	Period	Scope	Source row
Revenue	¥1.2bn	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥1.5bn	2022-01-01 → 2022-12-31	Cons.	Net sales
Revenue	¥1.3bn	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥1.1bn	2020-01-01 → 2020-12-31^d	Cons.	Net sales (5-year summary)
Operating income	−¥174m	2023-01-01 → 2023-12-31	Cons.	Operating income
Operating income	¥71m	2022-01-01 → 2022-12-31	Cons.	Operating income
Ordinary income	−¥167m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	¥56m	2022-01-01 → 2022-12-31	Cons.	Ordinary income
Ordinary income	−¥175m	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥480m	2020-01-01 → 2020-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥169m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Profit before tax	¥52m	2022-01-01 → 2022-12-31	Cons.	Income before income taxes
Net income (owners)	−¥203m	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥72m	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥182m	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥581m	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥203m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Net income	¥72m	2022-01-01 → 2022-12-31	Cons.	Profit loss
Total assets	¥1.5bn	at 2023-12-31	Cons.	Assets
Total assets	¥1.7bn	at 2022-12-31	Cons.	Assets
Total assets	¥977m	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥367m	at 2020-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥342m	at 2023-12-31	Cons.	Liabilities
Total liabilities	¥470m	at 2022-12-31	Cons.	Liabilities
Net assets / equity	¥1.1bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥1.3bn	at 2022-12-31	Cons.	Net assets
Net assets / equity	¥310m	at 2021-12-31^d	Cons.	Net assets
Net assets / equity	−¥459m	at 2020-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥942m	at 2023-12-31	Cons.	Cash and deposits
Cash and deposits	¥1.4bn	at 2022-12-31	Cons.	Cash and deposits
Cash & equivalents	¥912m	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.4bn	at 2022-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥787m	at 2021-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥91m	at 2020-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥184m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥160m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥115m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥162m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥289m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥81m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥12m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥2m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	−¥2m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥840m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥843m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥129m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-19.8	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥8.22	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-25.4	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-94.46	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥7.51	2022-01-01 → 2022-12-31	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥110.58	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥126.97	at 2022-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥36.77	at 2021-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥-72.19	at 2020-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	77.0%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	72.8%	at 2022-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	31.7%	at 2021-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	-125.0%	at 2020-12-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	9.1%	2022-01-01 → 2022-12-31	Cons.	Rate of return on equity (5-year summary)
Employees	145	at 2023-12-31	Cons.	Number of employees
Employees	124	at 2022-12-31	Cons.	Number of employees
Employees	111	at 2021-12-31^d	Cons.	Number of employees
Employees	260	at 2020-12-31^d	Cons.	Number of employees
Revenue	¥1.0bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥1.3bn	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥1.1bn	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥1.1bn	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥218m	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥183m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	¥43m	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	−¥180m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	¥30m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	−¥150m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥371m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥3m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥176m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	¥35m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	−¥207m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	¥62m	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	−¥207m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥976m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥22m	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥1.4bn	at 2023-12-31	Standalone	Assets
Total assets	¥1.7bn	at 2022-12-31	Standalone	Assets
Total assets	¥948m	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥359m	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥818m	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥303m	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥449m	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥1.1bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥1.2bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥282m	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	−¥461m	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥315m	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥764m	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥1.3bn	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥-20.15	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥7.17	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-29	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-158.68	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-83.14	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥6.55	2022-01-01 → 2022-12-31	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥106.65	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥123.23	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥33.45	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥-72.54	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥1,078.73	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	78.4%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	73.1%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	29.7%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	-128.5%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	38.5%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	8.3%	2022-01-01 → 2022-12-31	Standalone	Rate of return on equity (5-year summary)
Shares issued	10,359,160	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	9,923,220	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	421,161	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	317,660	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	291,993	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	127	at 2023-12-31	Standalone	Number of employees
Employees	108	at 2022-12-31	Standalone	Number of employees
Employees	96	at 2021-12-31^d	Standalone	Number of employees
Employees	230	at 2020-12-31^d	Standalone	Number of employees
Employees	13	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 · 1,139

Item	Context	Value	Unit
Independent auditors report consolidated (text)	FilingDateInstant	Text · Plus
Audit firm1 consolidated	FilingDateInstant	Original text (Japanese) かがやき監査法人
Cpa1 audit firm1 consolidated	FilingDateInstant	Original text (Japanese) 深井　大督
Cpa2 audit firm1 consolidated	FilingDateInstant	Original text (Japanese) 森本　琢磨
Key audit matters consolidated (text)	FilingDateInstant	Text · Plus
Overview kam consolidated (text)	FilingDateInstant	Text · Plus
Short description kam consolidated	FilingDateInstant_Row1Member	Original text (Japanese) インプット法に基づく収益認識における進捗度の見積り
Description including reason kam consolidated (text)	FilingDateInstant_Row1Member	Text · Plus
Reference kam consolidated	FilingDateInstant_Row1Member	Original text (Japanese) 注記事項（重要な会計上の見積り）
Auditors response kam consolidated (text)	FilingDateInstant_Row1Member	Text · Plus
Other information consolidated (text)	FilingDateInstant	Text · Plus
Independent auditors report non consolidated (text)	FilingDateInstant	Text · Plus
Audit firm1 non consolidated	FilingDateInstant	Original text (Japanese) かがやき監査法人
Cpa1 audit firm1 non consolidated	FilingDateInstant	Original text (Japanese) 深井　大督
Cpa2 audit firm1 non consolidated	FilingDateInstant	Original text (Japanese) 森本　琢磨
Key audit matters non consolidated (text)	FilingDateInstant	Text · Plus
Overview kam non consolidated (text)	FilingDateInstant	Text · Plus
Short description kam non consolidated	FilingDateInstant_Row1Member	Original text (Japanese) インプット法に基づく収益認識における進捗度の見積り
Description including reason kam non consolidated (text)	FilingDateInstant_Row1Member	Text · Plus
Reference kam non consolidated	FilingDateInstant_Row1Member	Original text (Japanese) 注記事項（重要な会計上の見積り）
Auditors response kam non consolidated (text)	FilingDateInstant_Row1Member	Text · Plus
Other information non consolidated (text)	FilingDateInstant	Text · Plus
Number of submission	FilingDateInstant	1
Net sales (5-year summary)	Prior3YearDuration	1127119000	JPY
Net sales (5-year summary)	Prior2YearDuration	1291305000	JPY
Net sales (5-year summary)	Prior1YearDuration	1451284000	JPY
Net sales (5-year summary)	CurrentYearDuration	1244469000	JPY
Ordinary income loss (5-year summary)	Prior3YearDuration	-479888000	JPY
Ordinary income loss (5-year summary)	Prior2YearDuration	-174526000	JPY
Ordinary income loss (5-year summary)	Prior1YearDuration	56173000	JPY
Ordinary income loss (5-year summary)	CurrentYearDuration	-167462000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior3YearDuration	-580928000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior2YearDuration	-181650000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior1YearDuration	71587000	JPY
Profit loss attributable to owners of parent (5-year summary)	CurrentYearDuration	-203095000	JPY
Comprehensive income (5-year summary)	Prior3YearDuration	-580928000	JPY
Comprehensive income (5-year summary)	Prior2YearDuration	-181650000	JPY
Comprehensive income (5-year summary)	Prior1YearDuration	71587000	JPY
Comprehensive income (5-year summary)	CurrentYearDuration	-203095000	JPY
Net assets (5-year summary)	Prior3YearInstant	-458553000	JPY
Net assets (5-year summary)	Prior2YearInstant	309783000	JPY
Net assets (5-year summary)	Prior1YearInstant	1260689000	JPY
Net assets (5-year summary)	CurrentYearInstant	1145564000	JPY
Total assets (5-year summary)	Prior3YearInstant	366765000	JPY
Total assets (5-year summary)	Prior2YearInstant	976741000	JPY
Total assets (5-year summary)	Prior1YearInstant	1730757000	JPY
Total assets (5-year summary)	CurrentYearInstant	1487170000	JPY
Net assets per share (5-year summary)	Prior3YearInstant	-72.19
Net assets per share (5-year summary)	Prior2YearInstant	36.77
Net assets per share (5-year summary)	Prior1YearInstant	126.97

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 · 24 of 24 passed

balance sheet identity	consolidated 2022-12-31	pass rounding
balance sheet identity	consolidated 2023-12-31	pass
balance sheet identity	non_consolidated 2022-12-31	pass rounding
balance sheet identity	non_consolidated 2023-12-31	pass
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2021-12-31	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	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