Annual report

Period2022-12-01 → 2023-11-30

Filed2024-08-15

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Amends S100SYTP. Amended by S100U8PD (2024-08-15).

Key figures · 144

Metric	Value	Period	Scope	Source row
Revenue	¥3.5bn	2022-12-01 → 2023-11-30	Cons.	Net sales
Revenue	¥2.3bn	2021-12-01 → 2022-11-30	Cons.	Net sales
Revenue	¥1.8bn	2020-12-01 → 2021-11-30^d	Cons.	Net sales (5-year summary)
Revenue	¥2.0bn	2019-12-01 → 2020-11-30^d	Cons.	Net sales (5-year summary)
Revenue	¥2.4bn	2018-12-01 → 2019-11-30^d	Cons.	Net sales (5-year summary)
Operating income	−¥470m	2022-12-01 → 2023-11-30	Cons.	Operating income
Operating income	−¥188m	2021-12-01 → 2022-11-30	Cons.	Operating income
Ordinary income	−¥488m	2022-12-01 → 2023-11-30	Cons.	Ordinary income
Ordinary income	−¥158m	2021-12-01 → 2022-11-30	Cons.	Ordinary income
Ordinary income	¥7m	2020-12-01 → 2021-11-30^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥14m	2019-12-01 → 2020-11-30^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥316m	2018-12-01 → 2019-11-30^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥619m	2022-12-01 → 2023-11-30	Cons.	Income before income taxes
Profit before tax	−¥156m	2021-12-01 → 2022-11-30	Cons.	Income before income taxes
Net income (owners)	−¥623m	2022-12-01 → 2023-11-30	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥163m	2021-12-01 → 2022-11-30	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥42m	2020-12-01 → 2021-11-30^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥17m	2019-12-01 → 2020-11-30^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥371m	2018-12-01 → 2019-11-30^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥625m	2022-12-01 → 2023-11-30	Cons.	Profit loss
Net income	−¥163m	2021-12-01 → 2022-11-30	Cons.	Profit loss
Total assets	¥2.8bn	at 2023-11-30	Cons.	Assets
Total assets	¥2.1bn	at 2022-11-30	Cons.	Assets
Total assets	¥2.1bn	at 2021-11-30^d	Cons.	Total assets (5-year summary)
Total assets	¥2.0bn	at 2020-11-30^d	Cons.	Total assets (5-year summary)
Total assets	¥1.6bn	at 2019-11-30^d	Cons.	Total assets (5-year summary)
Total liabilities	¥1.6bn	at 2023-11-30	Cons.	Liabilities
Total liabilities	¥862m	at 2022-11-30	Cons.	Liabilities
Net assets / equity	¥1.2bn	at 2023-11-30	Cons.	Net assets
Net assets / equity	¥1.2bn	at 2022-11-30	Cons.	Net assets
Net assets / equity	¥1.1bn	at 2021-11-30^d	Cons.	Net assets
Net assets / equity	¥972m	at 2020-11-30^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥543m	at 2019-11-30^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥385m	at 2023-11-30	Cons.	Cash and deposits
Cash and deposits	¥326m	at 2022-11-30	Cons.	Cash and deposits
Cash & equivalents	¥385m	at 2023-11-30	Cons.	Cash and cash equivalents
Cash & equivalents	¥326m	at 2022-11-30	Cons.	Cash and cash equivalents
Cash & equivalents	¥908m	at 2021-11-30^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥826m	at 2020-11-30^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥258m	at 2019-11-30^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥104m	2022-12-01 → 2023-11-30	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥502m	2021-12-01 → 2022-11-30	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥35m	2020-12-01 → 2021-11-30^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥103m	2019-12-01 → 2020-11-30^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥221m	2018-12-01 → 2019-11-30^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	¥130m	2022-12-01 → 2023-11-30	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥53m	2021-12-01 → 2022-11-30	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥29m	2020-12-01 → 2021-11-30^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥8m	2019-12-01 → 2020-11-30^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	¥2m	2018-12-01 → 2019-11-30^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥34m	2022-12-01 → 2023-11-30	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥21m	2021-12-01 → 2022-11-30	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥153m	2020-12-01 → 2021-11-30^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥471m	2019-12-01 → 2020-11-30^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥20m	2018-12-01 → 2019-11-30^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-153.76	2022-12-01 → 2023-11-30	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-49.46	2021-12-01 → 2022-11-30	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-13.54	2020-12-01 → 2021-11-30^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥7.56	2019-12-01 → 2020-11-30^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-220.26	2018-12-01 → 2019-11-30^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥7.43	2019-12-01 → 2020-11-30^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥216.55	at 2023-11-30	Cons.	Net assets per share (5-year summary)
Net assets per share	¥321.75	at 2022-11-30	Cons.	Net assets per share (5-year summary)
Net assets per share	¥359.86	at 2021-11-30^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥350.26	at 2020-11-30^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥298.37	at 2019-11-30^d	Cons.	Net assets per share (5-year summary)
Equity ratio	35.1%	at 2023-11-30	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	57.3%	at 2022-11-30	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	55.5%	at 2021-11-30^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	49.4%	at 2020-11-30^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	33.4%	at 2019-11-30^d	Cons.	Equity to asset ratio (5-year summary)
ROE	-57.6%	2022-12-01 → 2023-11-30	Cons.	Rate of return on equity (5-year summary)
ROE	-14.0%	2021-12-01 → 2022-11-30	Cons.	Rate of return on equity (5-year summary)
ROE	-4.0%	2020-12-01 → 2021-11-30^d	Cons.	Rate of return on equity (5-year summary)
ROE	2.3%	2019-12-01 → 2020-11-30^d	Cons.	Rate of return on equity (5-year summary)
ROE	-58.5%	2018-12-01 → 2019-11-30^d	Cons.	Rate of return on equity (5-year summary)
Employees	120	at 2023-11-30	Cons.	Number of employees
Employees	62	at 2022-11-30	Cons.	Number of employees
Employees	52	at 2021-11-30^d	Cons.	Number of employees
Employees	46	at 2020-11-30^d	Cons.	Number of employees
Employees	49	at 2019-11-30^d	Cons.	Number of employees
Revenue	¥1.1bn	2022-12-01 → 2023-11-30	Standalone	Net sales
Revenue	¥1.8bn	2021-12-01 → 2022-11-30	Standalone	Net sales
Revenue	¥1.8bn	2020-12-01 → 2021-11-30^d	Standalone	Net sales (5-year summary)
Revenue	¥1.9bn	2019-12-01 → 2020-11-30^d	Standalone	Net sales (5-year summary)
Revenue	¥2.3bn	2018-12-01 → 2019-11-30^d	Standalone	Net sales (5-year summary)
Operating income	−¥242m	2022-12-01 → 2023-11-30	Standalone	Operating income
Operating income	−¥126m	2021-12-01 → 2022-11-30	Standalone	Operating income
Ordinary income	−¥254m	2022-12-01 → 2023-11-30	Standalone	Ordinary income
Ordinary income	−¥174m	2021-12-01 → 2022-11-30	Standalone	Ordinary income
Ordinary income	−¥531,000	2020-12-01 → 2021-11-30^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥15m	2019-12-01 → 2020-11-30^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥313m	2018-12-01 → 2019-11-30^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥364m	2022-12-01 → 2023-11-30	Standalone	Income before income taxes
Profit before tax	−¥188m	2021-12-01 → 2022-11-30	Standalone	Income before income taxes
Net income	−¥367m	2022-12-01 → 2023-11-30	Standalone	Profit loss
Net income	−¥193m	2021-12-01 → 2022-11-30	Standalone	Profit loss
Net income	−¥45m	2020-12-01 → 2021-11-30^d	Standalone	Net income loss (5-year summary)
Net income	¥19m	2019-12-01 → 2020-11-30^d	Standalone	Net income loss (5-year summary)
Net income	−¥369m	2018-12-01 → 2019-11-30^d	Standalone	Net income loss (5-year summary)
Total assets	¥1.8bn	at 2023-11-30	Standalone	Assets
Total assets	¥1.9bn	at 2022-11-30	Standalone	Assets
Total assets	¥2.0bn	at 2021-11-30^d	Standalone	Total assets (5-year summary)
Total assets	¥1.9bn	at 2020-11-30^d	Standalone	Total assets (5-year summary)
Total assets	¥1.6bn	at 2019-11-30^d	Standalone	Total assets (5-year summary)
Total liabilities	¥407m	at 2023-11-30	Standalone	Liabilities
Total liabilities	¥725m	at 2022-11-30	Standalone	Liabilities
Net assets / equity	¥1.4bn	at 2023-11-30	Standalone	Net assets
Net assets / equity	¥1.2bn	at 2022-11-30	Standalone	Net assets
Net assets / equity	¥1.1bn	at 2021-11-30^d	Standalone	Net assets
Net assets / equity	¥974m	at 2020-11-30^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥545m	at 2019-11-30^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥145m	at 2023-11-30	Standalone	Cash and deposits
Cash and deposits	¥254m	at 2022-11-30	Standalone	Cash and deposits
EPS (basic)	¥-90.6	2022-12-01 → 2023-11-30	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-58.47	2021-12-01 → 2022-11-30	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-14.6	2020-12-01 → 2021-11-30^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥8.2	2019-12-01 → 2020-11-30^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-218.53	2018-12-01 → 2019-11-30^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥8.07	2019-12-01 → 2020-11-30^d	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥275.45	at 2023-11-30	Standalone	Net assets per share (5-year summary)
Net assets per share	¥323.76	at 2022-11-30	Standalone	Net assets per share (5-year summary)
Net assets per share	¥361.59	at 2021-11-30^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥350.86	at 2020-11-30^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥299.28	at 2019-11-30^d	Standalone	Net assets per share (5-year summary)
Equity ratio	68.8%	at 2023-11-30	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	62.0%	at 2022-11-30	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	56.0%	at 2021-11-30^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	50.0%	at 2020-11-30^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	33.6%	at 2019-11-30^d	Standalone	Equity to asset ratio (5-year summary)
ROE	-30.1%	2022-12-01 → 2023-11-30	Standalone	Rate of return on equity (5-year summary)
ROE	-16.5%	2021-12-01 → 2022-11-30	Standalone	Rate of return on equity (5-year summary)
ROE	-4.3%	2020-12-01 → 2021-11-30^d	Standalone	Rate of return on equity (5-year summary)
ROE	2.5%	2019-12-01 → 2020-11-30^d	Standalone	Rate of return on equity (5-year summary)
ROE	-58.0%	2018-12-01 → 2019-11-30^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	4,516,000	at 2023-11-30	Standalone	Total number of issued shares (5-year summary)
Shares issued	3,693,000	at 2022-11-30	Standalone	Total number of issued shares (5-year summary)
Shares issued	3,169,000	at 2021-11-30^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	2,767,000	at 2020-11-30^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	1,816,000	at 2019-11-30^d	Standalone	Total number of issued shares (5-year summary)
Employees	54	at 2022-11-30	Standalone	Number of employees
Employees	49	at 2021-11-30^d	Standalone	Number of employees
Employees	42	at 2020-11-30^d	Standalone	Number of employees
Employees	45	at 2019-11-30^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 · 1,332

Item	Context	Value	Unit
Number of employees	Prior4YearInstant	49
Number of employees	Prior3YearInstant	46
Number of employees	Prior2YearInstant	52
Number of employees	Prior1YearInstant	62
Number of employees	CurrentYearInstant	120
Average number of temporary workers	Prior4YearInstant	15
Average number of temporary workers	Prior3YearInstant	12
Average number of temporary workers	Prior2YearInstant	10
Average number of temporary workers	Prior1YearInstant	13
Average number of temporary workers	CurrentYearInstant	18
Net sales (5-year summary)	Prior4YearDuration_NonConsolidatedMember	2318123000	JPY
Net sales (5-year summary)	Prior3YearDuration_NonConsolidatedMember	1920720000	JPY
Net sales (5-year summary)	Prior2YearDuration_NonConsolidatedMember	1755055000	JPY
Net sales (5-year summary)	Prior1YearDuration_NonConsolidatedMember	1800381000	JPY
Net sales (5-year summary)	CurrentYearDuration_NonConsolidatedMember	1091087000	JPY
Ordinary income loss (5-year summary)	Prior4YearDuration_NonConsolidatedMember	-313137000	JPY
Ordinary income loss (5-year summary)	Prior3YearDuration_NonConsolidatedMember	15363000	JPY
Ordinary income loss (5-year summary)	Prior2YearDuration_NonConsolidatedMember	-531000	JPY
Ordinary income loss (5-year summary)	Prior1YearDuration_NonConsolidatedMember	-173736000	JPY
Ordinary income loss (5-year summary)	CurrentYearDuration_NonConsolidatedMember	-254470000	JPY
Net income loss (5-year summary)	Prior4YearDuration_NonConsolidatedMember	-368564000	JPY
Net income loss (5-year summary)	Prior3YearDuration_NonConsolidatedMember	18711000	JPY
Net income loss (5-year summary)	Prior2YearDuration_NonConsolidatedMember	-45180000	JPY
Net income loss (5-year summary)	Prior1YearDuration_NonConsolidatedMember	-193209000	JPY
Net income loss (5-year summary)	CurrentYearDuration_NonConsolidatedMember	-367188000	JPY
Capital stock (5-year summary)	Prior4YearInstant_NonConsolidatedMember	1534540000	JPY
Capital stock (5-year summary)	Prior3YearInstant_NonConsolidatedMember	1738889000	JPY
Capital stock (5-year summary)	Prior2YearInstant_NonConsolidatedMember	1852120000	JPY
Capital stock (5-year summary)	Prior1YearInstant_NonConsolidatedMember	1970615000	JPY
Capital stock (5-year summary)	CurrentYearInstant_NonConsolidatedMember	2178290000	JPY
Total number of issued shares (5-year summary)	Prior4YearInstant_NonConsolidatedMember	1816000
Total number of issued shares (5-year summary)	Prior3YearInstant_NonConsolidatedMember	2767000
Total number of issued shares (5-year summary)	Prior2YearInstant_NonConsolidatedMember	3169000
Total number of issued shares (5-year summary)	Prior1YearInstant_NonConsolidatedMember	3693000
Total number of issued shares (5-year summary)	CurrentYearInstant_NonConsolidatedMember	4516000
Net assets (5-year summary)	Prior4YearInstant_NonConsolidatedMember	544878000	JPY
Net assets (5-year summary)	Prior3YearInstant_NonConsolidatedMember	973603000	JPY
Net assets (5-year summary)	Prior2YearInstant_NonConsolidatedMember	1146143000	JPY
Net assets (5-year summary)	Prior1YearInstant_NonConsolidatedMember	1202648000	JPY
Net assets (5-year summary)	CurrentYearInstant_NonConsolidatedMember	1400776000	JPY
Total assets (5-year summary)	Prior4YearInstant_NonConsolidatedMember	1615126000	JPY
Total assets (5-year summary)	Prior3YearInstant_NonConsolidatedMember	1941737000	JPY
Total assets (5-year summary)	Prior2YearInstant_NonConsolidatedMember	2046209000	JPY
Total assets (5-year summary)	Prior1YearInstant_NonConsolidatedMember	1928090000	JPY
Total assets (5-year summary)	CurrentYearInstant_NonConsolidatedMember	1807947000	JPY
Net assets per share (5-year summary)	Prior4YearInstant_NonConsolidatedMember	299.28
Net assets per share (5-year summary)	Prior3YearInstant_NonConsolidatedMember	350.86
Net assets per share (5-year summary)	Prior2YearInstant_NonConsolidatedMember	361.59
Net assets per share (5-year summary)	Prior1YearInstant_NonConsolidatedMember	323.76
Net assets per share (5-year summary)	CurrentYearInstant_NonConsolidatedMember	275.45

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 2022-11-30	pass
balance sheet identity	consolidated 2023-11-30	pass rounding
balance sheet identity	non_consolidated 2022-11-30	pass rounding
balance sheet identity	non_consolidated 2023-11-30	pass rounding
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2021-11-30	pass
statement vs summary · net assets	consolidated 2022-11-30	pass
statement vs summary · net assets	consolidated 2023-11-30	pass
statement vs summary · net assets	non_consolidated 2021-11-30	pass
statement vs summary · net assets	non_consolidated 2022-11-30	pass
statement vs summary · net assets	non_consolidated 2023-11-30	pass
statement vs summary · net income attributable to parent	consolidated 2021-12-01/2022-11-30	pass
statement vs summary · net income attributable to parent	consolidated 2022-12-01/2023-11-30	pass
statement vs summary · operating cash flow	consolidated 2021-12-01/2022-11-30	pass
statement vs summary · operating cash flow	consolidated 2022-12-01/2023-11-30	pass
statement vs summary · revenue	consolidated 2021-12-01/2022-11-30	pass
statement vs summary · revenue	consolidated 2022-12-01/2023-11-30	pass
statement vs summary · revenue	non_consolidated 2021-12-01/2022-11-30	pass
statement vs summary · revenue	non_consolidated 2022-12-01/2023-11-30	pass
statement vs summary · total assets	consolidated 2022-11-30	pass
statement vs summary · total assets	consolidated 2023-11-30	pass
statement vs summary · total assets	non_consolidated 2022-11-30	pass
statement vs summary · total assets	non_consolidated 2023-11-30	pass