Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-29

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 107

Metric	Value	Period	Scope	Source row
Revenue	¥3.7bn	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥3.0bn	2022-01-01 → 2022-12-31	Cons.	Net sales
Revenue	¥2.0bn	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
Operating income	−¥322m	2023-01-01 → 2023-12-31	Cons.	Operating income
Operating income	−¥555m	2022-01-01 → 2022-12-31	Cons.	Operating income
Ordinary income	−¥329m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	−¥566m	2022-01-01 → 2022-12-31	Cons.	Ordinary income
Ordinary income	−¥1.0bn	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥343m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Profit before tax	−¥569m	2022-01-01 → 2022-12-31	Cons.	Income before income taxes
Net income (owners)	−¥348m	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥573m	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥1.0bn	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥348m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Net income	−¥573m	2022-01-01 → 2022-12-31	Cons.	Profit loss
Total assets	¥28.4bn	at 2023-12-31	Cons.	Assets
Total assets	¥21.6bn	at 2022-12-31	Cons.	Assets
Total assets	¥18.5bn	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥21.3bn	at 2023-12-31	Cons.	Liabilities
Total liabilities	¥15.1bn	at 2022-12-31	Cons.	Liabilities
Net assets / equity	¥7.1bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥6.5bn	at 2022-12-31	Cons.	Net assets
Net assets / equity	¥7.0bn	at 2021-12-31^d	Cons.	Net assets
Cash and deposits	¥26.5bn	at 2023-12-31	Cons.	Cash and deposits
Cash and deposits	¥19.7bn	at 2022-12-31	Cons.	Cash and deposits
Cash & equivalents	¥26.5bn	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥19.7bn	at 2022-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥16.9bn	at 2021-12-31^d	Cons.	Cash and cash equivalents
Operating cash flow	¥6.0bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥3.2bn	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥7.1bn	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥187m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥378m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥643m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥934m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥600,000	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥4.3bn	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-21.51	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-35.84	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-63.69	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
Net assets per share	¥423.79	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥404.52	at 2022-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥438.69	at 2021-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	24.9%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	30.0%	at 2022-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	37.9%	at 2021-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Employees	223	at 2023-12-31	Cons.	Number of employees
Employees	217	at 2022-12-31	Cons.	Number of employees
Employees	184	at 2021-12-31^d	Cons.	Number of employees
Revenue	¥3.7bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥3.0bn	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥1.9bn	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥1.4bn	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥1.4bn	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥311m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	−¥510m	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	−¥317m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥518m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	−¥953m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥1.2bn	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥1.3bn	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥331m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	−¥521m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	−¥335m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	−¥524m	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	−¥957m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥1.2bn	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥1.3bn	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥28.5bn	at 2023-12-31	Standalone	Assets
Total assets	¥21.7bn	at 2022-12-31	Standalone	Assets
Total assets	¥18.6bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥7.1bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥6.0bn	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥21.3bn	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥15.1bn	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥7.2bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥6.6bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥7.1bn	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥2.4bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥675m	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥26.2bn	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥19.5bn	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥-20.74	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-32.82	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-59.9	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-21,706.08	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-25,874.9	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
Net assets per share	¥432.41	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥413.88	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥446.7	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥37,130.07	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥10,248.47	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	25.3%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	30.4%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	38.3%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	33.6%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	11.3%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Shares issued	16,676,800	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	64,333	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	64,333	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	60,249	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	52,192	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	148	at 2023-12-31	Standalone	Number of employees
Employees	126	at 2022-12-31	Standalone	Number of employees
Employees	123	at 2021-12-31^d	Standalone	Number of employees
Employees	124	at 2020-12-31^d	Standalone	Number of employees
Employees	102	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 · 1,072

Item	Context	Value	Unit
Issuance of new shares	CurrentYearDuration_ShareholdersEquityMember	933800000	JPY
Profit loss attributable to owners of parent	CurrentYearDuration_RetainedEarningsMember	-347688000	JPY
Profit loss attributable to owners of parent	CurrentYearDuration_ShareholdersEquityMember	-347688000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_ForeignCurrencyTranslationAdjustmentMember	18398000	JPY
Total changes of items during the period	CurrentYearDuration_CapitalStockMember	466900000	JPY
Total changes of items during the period	CurrentYearDuration_CapitalSurplusMember	466900000	JPY
Total changes of items during the period	CurrentYearDuration_RetainedEarningsMember	-347688000	JPY
Total changes of items during the period	CurrentYearDuration_ShareholdersEquityMember	586111000	JPY
Total changes of items during the period	CurrentYearDuration_ForeignCurrencyTranslationAdjustmentMember	18398000	JPY
Net assets	CurrentYearInstant_CapitalStockMember	4451270000	JPY
Net assets	CurrentYearInstant_CapitalSurplusMember	7686800000	JPY
Net assets	CurrentYearInstant_RetainedEarningsMember	-5140460000	JPY
Net assets	CurrentYearInstant_ShareholdersEquityMember	6997609000	JPY
Net assets	CurrentYearInstant_ForeignCurrencyTranslationAdjustmentMember	69862000	JPY
Net assets	Prior1YearInstant_ValuationAndTranslationAdjustmentsMember	51464000	JPY
Net assets	Prior1YearInstant	6462962000	JPY
Issuance of new shares	CurrentYearDuration	933800000	JPY
Profit loss attributable to owners of parent	CurrentYearDuration	-347688000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_ValuationAndTranslationAdjustmentsMember	18398000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration	18398000	JPY
Total changes of items during the period	CurrentYearDuration_ValuationAndTranslationAdjustmentsMember	18398000	JPY
Total changes of items during the period	CurrentYearDuration	604510000	JPY
Net assets	CurrentYearInstant_ValuationAndTranslationAdjustmentsMember	69862000	JPY
Net assets	CurrentYearInstant	7067472000	JPY
Income before income taxes	Prior1YearDuration	-568731000	JPY
Income before income taxes	CurrentYearDuration	-343381000	JPY
Depreciation and amortization ope cf	Prior1YearDuration	109773000	JPY
Depreciation and amortization ope cf	CurrentYearDuration	197285000	JPY
Amortization of goodwill ope cf	Prior1YearDuration	9161000	JPY
Amortization of goodwill ope cf	CurrentYearDuration	9311000	JPY
Interest income ope cf	Prior1YearDuration	-1328000	JPY
Interest income ope cf	CurrentYearDuration	-619000	JPY
Subsidy income ope cf	Prior1YearDuration	-2663000	JPY
Subsidy income ope cf	CurrentYearDuration	－	JPY
Impairment loss ope cf	Prior1YearDuration	1849000	JPY
Impairment loss ope cf	CurrentYearDuration	－	JPY
Decrease increase in notes and accounts receivable trade ope cf	Prior1YearDuration	-43364000	JPY
Decrease increase in notes and accounts receivable trade ope cf	CurrentYearDuration	-15035000	JPY
Decrease increase in inventories ope cf	Prior1YearDuration	-33355000	JPY
Decrease increase in inventories ope cf	CurrentYearDuration	27690000	JPY
Decrease increase in advance payments ope cf	Prior1YearDuration	86582000	JPY
Decrease increase in advance payments ope cf	CurrentYearDuration	28641000	JPY
Increase decrease in notes and accounts payable trade ope cf	Prior1YearDuration	-1134000	JPY
Increase decrease in notes and accounts payable trade ope cf	CurrentYearDuration	-118798000	JPY
Increase decrease in accounts payable other ope cf	Prior1YearDuration	56249000	JPY
Increase decrease in accounts payable other ope cf	CurrentYearDuration	-43932000	JPY
Increase decrease in accrued expenses ope cf	Prior1YearDuration	38014000	JPY
Increase decrease in accrued expenses ope cf	CurrentYearDuration	3167000	JPY
Increase decrease in accrued taxes ope cf	Prior1YearDuration	-15212000	JPY
Increase decrease in accrued taxes ope cf	CurrentYearDuration	4829000	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 rounding
balance sheet identity	non_consolidated 2022-12-31	pass
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