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
Decrease increase in inventories ope cf	CurrentYearDuration	79000	JPY
Increase decrease in notes and accounts payable trade ope cf	Prior1YearDuration	742000	JPY
Increase decrease in notes and accounts payable trade ope cf	CurrentYearDuration	17997000	JPY
Increase decrease in accounts payable other ope cf	Prior1YearDuration	8297000	JPY
Increase decrease in accounts payable other ope cf	CurrentYearDuration	-7887000	JPY
Increase decrease in accrued expenses ope cf	Prior1YearDuration	-119436000	JPY
Increase decrease in accrued expenses ope cf	CurrentYearDuration	-5679000	JPY
Increase decrease in deposits received ope cf	Prior1YearDuration	-34150000	JPY
Increase decrease in deposits received ope cf	CurrentYearDuration	1697000	JPY
Increase decrease in accrued consumption taxes ope cf	Prior1YearDuration	-41589000	JPY
Increase decrease in accrued consumption taxes ope cf	CurrentYearDuration	-27062000	JPY
Other net ope cf	Prior1YearDuration	32993000	JPY
Other net ope cf	CurrentYearDuration	-68686000	JPY
Subtotal ope cf	Prior1YearDuration	-154036000	JPY
Subtotal ope cf	CurrentYearDuration	-165069000	JPY
Interest and dividends income received ope cf inv cf	Prior1YearDuration	6000	JPY
Interest and dividends income received ope cf inv cf	CurrentYearDuration	12000	JPY
Interest expenses paid ope cf fin cf	Prior1YearDuration	-3572000	JPY
Interest expenses paid ope cf fin cf	CurrentYearDuration	-3477000	JPY
Income taxes refund ope cf	Prior1YearDuration	2968000	JPY
Income taxes refund ope cf	CurrentYearDuration	0	JPY
Income taxes paid ope cf	Prior1YearDuration	-4953000	JPY
Income taxes paid ope cf	CurrentYearDuration	-15765000	JPY
Net cash provided by used in operating activities	Prior1YearDuration	-159587000	JPY
Net cash provided by used in operating activities	CurrentYearDuration	-184299000	JPY
Payments into time deposits inv cf	Prior1YearDuration	-30000000	JPY
Payments into time deposits inv cf	CurrentYearDuration	-30000000	JPY
Proceeds from withdrawal of time deposits inv cf	Prior1YearDuration	－	JPY
Proceeds from withdrawal of time deposits inv cf	CurrentYearDuration	40000000	JPY
Purchase of property plant and equipment inv cf	Prior1YearDuration	-10253000	JPY
Purchase of property plant and equipment inv cf	CurrentYearDuration	-12194000	JPY
Proceeds from sales of property plant and equipment inv cf	Prior1YearDuration	－	JPY
Proceeds from sales of property plant and equipment inv cf	CurrentYearDuration	36000	JPY
Purchase of intangible assets inv cf	Prior1YearDuration	-34537000	JPY
Purchase of intangible assets inv cf	CurrentYearDuration	-54155000	JPY
Purchase of investment securities inv cf	Prior1YearDuration	－	JPY
Purchase of investment securities inv cf	CurrentYearDuration	-5000000	JPY
Purchase of investments in subsidiaries resulting in change in scope of consolidation inv cf	Prior1YearDuration	－	JPY
Purchase of investments in subsidiaries resulting in change in scope of consolidation inv cf	CurrentYearDuration	-200000000	JPY
Payments for lease and guarantee deposits inv cf	Prior1YearDuration	-6872000	JPY
Payments for lease and guarantee deposits inv cf	CurrentYearDuration	-27310000	JPY
Proceeds from collection of lease and guarantee deposits inv cf	Prior1YearDuration	1039000	JPY
Proceeds from collection of lease and guarantee deposits inv cf	CurrentYearDuration	75000	JPY
Collection of investments in capital inv cf	Prior1YearDuration	10000	JPY
Collection of investments in capital inv cf	CurrentYearDuration	30000	JPY
Payments for asset retirement obligations inv cf	Prior1YearDuration	－	JPY
Payments for asset retirement obligations inv cf	CurrentYearDuration	-77000	JPY
Other net inv cf	Prior1YearDuration	－	JPY
Other net inv cf	CurrentYearDuration	1000	JPY
Net cash provided by used in investment activities	Prior1YearDuration	-80614000	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 · 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