Annual report

Period2024-01-01 → 2024-12-31

Filed2025-03-31

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 137

Metric	Value	Period	Scope	Source row
Revenue	¥1.4bn	2024-01-01 → 2024-12-31	Cons.	Net sales
Revenue	¥1.2bn	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥1.5bn	2022-01-01 → 2022-12-31^d	Cons.	Net sales (5-year summary)
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	−¥282m	2024-01-01 → 2024-12-31	Cons.	Operating income
Operating income	−¥174m	2023-01-01 → 2023-12-31	Cons.	Operating income
Ordinary income	−¥287m	2024-01-01 → 2024-12-31	Cons.	Ordinary income
Ordinary income	−¥167m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	¥56m	2022-01-01 → 2022-12-31^d	Cons.	Ordinary income loss (5-year summary)
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	−¥581m	2024-01-01 → 2024-12-31	Cons.	Income before income taxes
Profit before tax	−¥169m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Net income (owners)	−¥586m	2024-01-01 → 2024-12-31	Cons.	Profit loss attributable to owners of parent
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^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
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	−¥586m	2024-01-01 → 2024-12-31	Cons.	Profit loss
Net income	−¥203m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Total assets	¥1.9bn	at 2024-12-31	Cons.	Assets
Total assets	¥1.5bn	at 2023-12-31	Cons.	Assets
Total assets	¥1.7bn	at 2022-12-31^d	Cons.	Total assets (5-year summary)
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	¥315m	at 2024-12-31	Cons.	Liabilities
Total liabilities	¥342m	at 2023-12-31	Cons.	Liabilities
Net assets / equity	¥1.6bn	at 2024-12-31	Cons.	Net assets
Net assets / equity	¥1.1bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥1.3bn	at 2022-12-31^d	Cons.	Net assets
Net assets / equity	¥310m	at 2021-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	−¥459m	at 2020-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥1.3bn	at 2024-12-31	Cons.	Cash and deposits
Cash and deposits	¥942m	at 2023-12-31	Cons.	Cash and deposits
Cash & equivalents	¥1.3bn	at 2024-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥912m	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.4bn	at 2022-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥787m	at 2021-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥91m	at 2020-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥479m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in operating activities
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^d	Cons.	Net cash provided by used in operating activities (5-year summary)
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	−¥72m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in investment activities
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^d	Cons.	Net cash provided by used in investing activities (5-year summary)
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	¥911m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in financing activities
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^d	Cons.	Net cash provided by used in financing activities (5-year summary)
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)	¥-51.57	2024-01-01 → 2024-12-31	Cons.	Basic earnings loss per share (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^d	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^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥127.27	at 2024-12-31	Cons.	Net assets 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^d	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	83.2%	at 2024-12-31	Cons.	Equity to asset ratio (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^d	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^d	Cons.	Rate of return on equity (5-year summary)
Employees	144	at 2024-12-31	Cons.	Number of employees
Employees	145	at 2023-12-31	Cons.	Number of employees
Employees	124	at 2022-12-31^d	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	¥1.2bn	2024-01-01 → 2024-12-31	Standalone	Net sales
Revenue	¥1.0bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥1.3bn	2022-01-01 → 2022-12-31^d	Standalone	Net sales (5-year summary)
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)
Operating income	−¥252m	2024-01-01 → 2024-12-31	Standalone	Operating income
Operating income	−¥183m	2023-01-01 → 2023-12-31	Standalone	Operating income
Ordinary income	−¥279m	2024-01-01 → 2024-12-31	Standalone	Ordinary income
Ordinary income	−¥180m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	¥30m	2022-01-01 → 2022-12-31^d	Standalone	Ordinary income loss (5-year summary)
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)
Profit before tax	−¥541m	2024-01-01 → 2024-12-31	Standalone	Income before income taxes
Profit before tax	−¥176m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Net income	−¥545m	2024-01-01 → 2024-12-31	Standalone	Profit loss
Net income	−¥207m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	¥62m	2022-01-01 → 2022-12-31^d	Standalone	Net income loss (5-year summary)
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)
Total assets	¥1.9bn	at 2024-12-31	Standalone	Assets
Total assets	¥1.4bn	at 2023-12-31	Standalone	Assets
Total assets	¥1.7bn	at 2022-12-31^d	Standalone	Total assets (5-year summary)
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 liabilities	¥295m	at 2024-12-31	Standalone	Liabilities
Total liabilities	¥303m	at 2023-12-31	Standalone	Liabilities
Net assets / equity	¥1.6bn	at 2024-12-31	Standalone	Net assets
Net assets / equity	¥1.1bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥1.2bn	at 2022-12-31^d	Standalone	Net assets
Net assets / equity	¥282m	at 2021-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	−¥461m	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	¥764m	at 2023-12-31	Standalone	Cash and deposits
EPS (basic)	¥-47.98	2024-01-01 → 2024-12-31	Standalone	Basic earnings loss per share (5-year summary)
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^d	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 (diluted)	¥6.55	2022-01-01 → 2022-12-31^d	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥127.27	at 2024-12-31	Standalone	Net assets 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^d	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)
Equity ratio	84.1%	at 2024-12-31	Standalone	Equity to asset ratio (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^d	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)
ROE	8.3%	2022-01-01 → 2022-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	12,260,240	at 2024-12-31	Standalone	Total number of issued shares (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^d	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)
Employees	131	at 2024-12-31	Standalone	Number of employees
Employees	127	at 2023-12-31	Standalone	Number of employees
Employees	108	at 2022-12-31^d	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

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 · 1,189

Item	Context	Value	Unit
Net assets	Prior1YearInstant_NonConsolidatedMember_RetainedEarningsBroughtForwardMember	-1312315000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_RetainedEarningsMember	-1312315000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_ShareholdersEquityMember	1104770000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_SubscriptionRightsToSharesMember	38000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember	1104809000	JPY
Issuance of new shares	CurrentYearDuration_NonConsolidatedMember_CapitalStockMember	499907000	JPY
Issuance of new shares	CurrentYearDuration_NonConsolidatedMember_LegalCapitalSurplusMember	499907000	JPY
Issuance of new shares	CurrentYearDuration_NonConsolidatedMember_CapitalSurplusMember	499907000	JPY
Issuance of new shares	CurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember	999815000	JPY
Issuance of new shares	CurrentYearDuration_NonConsolidatedMember	999815000	JPY
Issuance of new sharesexercise of subscription rights to shares	CurrentYearDuration_NonConsolidatedMember_CapitalStockMember	270000	JPY
Issuance of new sharesexercise of subscription rights to shares	CurrentYearDuration_NonConsolidatedMember_LegalCapitalSurplusMember	270000	JPY
Issuance of new sharesexercise of subscription rights to shares	CurrentYearDuration_NonConsolidatedMember_CapitalSurplusMember	270000	JPY
Issuance of new sharesexercise of subscription rights to shares	CurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember	541000	JPY
Issuance of new sharesexercise of subscription rights to shares	CurrentYearDuration_NonConsolidatedMember	541000	JPY
Profit loss	CurrentYearDuration_NonConsolidatedMember_RetainedEarningsBroughtForwardMember	-544818000	JPY
Profit loss	CurrentYearDuration_NonConsolidatedMember_RetainedEarningsMember	-544818000	JPY
Profit loss	CurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember	-544818000	JPY
Profit loss	CurrentYearDuration_NonConsolidatedMember	-544818000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_NonConsolidatedMember_SubscriptionRightsToSharesMember	-10000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_NonConsolidatedMember	-10000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_CapitalStockMember	500178000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_LegalCapitalSurplusMember	500178000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_OtherCapitalSurplusMember	－	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_CapitalSurplusMember	500178000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_RetainedEarningsBroughtForwardMember	-544818000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_RetainedEarningsMember	-544818000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember	455537000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_SubscriptionRightsToSharesMember	-10000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember	455526000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_CapitalStockMember	1057835000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_LegalCapitalSurplusMember	1701106000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_OtherCapitalSurplusMember	658500000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_CapitalSurplusMember	2359606000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_RetainedEarningsBroughtForwardMember	-1857133000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_RetainedEarningsMember	-1857133000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_ShareholdersEquityMember	1560308000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_SubscriptionRightsToSharesMember	28000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember	1560336000	JPY
Directors compensations sga	Prior1YearDuration_NonConsolidatedMember	101190000	JPY
Directors compensations sga	CurrentYearDuration_NonConsolidatedMember	69934000	JPY
Salaries and allowances sga	Prior1YearDuration_NonConsolidatedMember	124945000	JPY
Salaries and allowances sga	CurrentYearDuration_NonConsolidatedMember	237877000	JPY
Provision for bonuses selling expenses	Prior1YearDuration_NonConsolidatedMember	1249000	JPY
Provision for bonuses selling expenses	CurrentYearDuration_NonConsolidatedMember	1513000	JPY
Research and development expenses sga	Prior1YearDuration_NonConsolidatedMember	36867000	JPY
Research and development expenses sga	CurrentYearDuration_NonConsolidatedMember	12603000	JPY
Document title cover page	FilingDateInstant	Original text (Japanese) 有価証券報告書
Clause of stipulation cover page	FilingDateInstant	Original text (Japanese) 金融商品取引法第24条第１項
Place of filing cover page	FilingDateInstant	Original text (Japanese) 近畿財務局長

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 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 rounding
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 · revenue	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	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