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
Assets	CurrentYearInstant_NonConsolidatedMember	28483020000	JPY
Accounts payable trade	Prior1YearInstant_NonConsolidatedMember	226079000	JPY
Accounts payable trade	CurrentYearInstant_NonConsolidatedMember	107584000	JPY
Accounts payable other	Prior1YearInstant_NonConsolidatedMember	264856000	JPY
Accounts payable other	CurrentYearInstant_NonConsolidatedMember	215634000	JPY
Accrued expenses	Prior1YearInstant_NonConsolidatedMember	68543000	JPY
Accrued expenses	CurrentYearInstant_NonConsolidatedMember	71432000	JPY
Income taxes payable	Prior1YearInstant_NonConsolidatedMember	42611000	JPY
Income taxes payable	CurrentYearInstant_NonConsolidatedMember	47438000	JPY
Accrued consumption taxes	Prior1YearInstant_NonConsolidatedMember	86064000	JPY
Accrued consumption taxes	CurrentYearInstant_NonConsolidatedMember	98858000	JPY
Contract liabilities	Prior1YearInstant_NonConsolidatedMember	3906000	JPY
Contract liabilities	CurrentYearInstant_NonConsolidatedMember	1411000	JPY
Deposits received	Prior1YearInstant_NonConsolidatedMember	14416770000	JPY
Deposits received	CurrentYearInstant_NonConsolidatedMember	20729487000	JPY
Current liabilities	Prior1YearInstant_NonConsolidatedMember	15108832000	JPY
Current liabilities	CurrentYearInstant_NonConsolidatedMember	21271848000	JPY
Liabilities	Prior1YearInstant_NonConsolidatedMember	15108832000	JPY
Liabilities	CurrentYearInstant_NonConsolidatedMember	21271848000	JPY
Capital stock	Prior1YearInstant_NonConsolidatedMember	3984370000	JPY
Capital stock	CurrentYearInstant_NonConsolidatedMember	4451270000	JPY
Legal capital surplus	Prior1YearInstant_NonConsolidatedMember	3777130000	JPY
Legal capital surplus	CurrentYearInstant_NonConsolidatedMember	4244030000	JPY
Other capital surplus	Prior1YearInstant_NonConsolidatedMember	3442770000	JPY
Other capital surplus	CurrentYearInstant_NonConsolidatedMember	3442770000	JPY
Capital surplus	Prior1YearInstant_NonConsolidatedMember	7219900000	JPY
Capital surplus	CurrentYearInstant_NonConsolidatedMember	7686800000	JPY
Retained earnings brought forward	Prior1YearInstant_NonConsolidatedMember	-4591719000	JPY
Retained earnings brought forward	CurrentYearInstant_NonConsolidatedMember	-4926897000	JPY
Retained earnings	Prior1YearInstant_NonConsolidatedMember	-4591719000	JPY
Retained earnings	CurrentYearInstant_NonConsolidatedMember	-4926897000	JPY
Shareholders equity	Prior1YearInstant_NonConsolidatedMember	6612550000	JPY
Shareholders equity	CurrentYearInstant_NonConsolidatedMember	7211172000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember	6612550000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember	7211172000	JPY
Liabilities and net assets	Prior1YearInstant_NonConsolidatedMember	21721382000	JPY
Liabilities and net assets	CurrentYearInstant_NonConsolidatedMember	28483020000	JPY
Net sales	Prior1YearDuration_NonConsolidatedMember	2968195000	JPY
Net sales	CurrentYearDuration_NonConsolidatedMember	3720063000	JPY
Cost of sales	Prior1YearDuration_NonConsolidatedMember	1100644000	JPY
Cost of sales	CurrentYearDuration_NonConsolidatedMember	1099055000	JPY
Gross profit	Prior1YearDuration_NonConsolidatedMember	1867551000	JPY
Gross profit	CurrentYearDuration_NonConsolidatedMember	2621008000	JPY
Selling general and administrative expenses	Prior1YearDuration_NonConsolidatedMember	2377710000	JPY
Selling general and administrative expenses	CurrentYearDuration_NonConsolidatedMember	2931679000	JPY
Operating income	Prior1YearDuration_NonConsolidatedMember	-510159000	JPY
Operating income	CurrentYearDuration_NonConsolidatedMember	-310671000	JPY
Interest income noi	Prior1YearDuration_NonConsolidatedMember	283000	JPY
Interest income noi	CurrentYearDuration_NonConsolidatedMember	441000	JPY
Profit on liquidation of contracts el	Prior1YearDuration_NonConsolidatedMember	1608000	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