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
Valuation and translation adjustments	Prior1YearInstant	51464000	JPY
Valuation and translation adjustments	CurrentYearInstant	69862000	JPY
Net assets	Prior1YearInstant	6462962000	JPY
Net assets	CurrentYearInstant	7067472000	JPY
Liabilities and net assets	Prior1YearInstant	21578918000	JPY
Liabilities and net assets	CurrentYearInstant	28355658000	JPY
Net sales	Prior1YearDuration	2987067000	JPY
Net sales	CurrentYearDuration	3720710000	JPY
Cost of sales	Prior1YearDuration	1122189000	JPY
Cost of sales	CurrentYearDuration	1099055000	JPY
Gross profit	Prior1YearDuration	1864878000	JPY
Gross profit	CurrentYearDuration	2621654000	JPY
Selling general and administrative expenses	Prior1YearDuration	2419620000	JPY
Selling general and administrative expenses	CurrentYearDuration	2943339000	JPY
Operating income	Prior1YearDuration	-554741000	JPY
Operating income	CurrentYearDuration	-321685000	JPY
Interest income noi	Prior1YearDuration	1328000	JPY
Interest income noi	CurrentYearDuration	619000	JPY
Subsidy income noi	Prior1YearDuration	2663000	JPY
Subsidy income noi	CurrentYearDuration	－	JPY
Adjusted amount by agreement noe	Prior1YearDuration	1608000	JPY
Adjusted amount by agreement noe	CurrentYearDuration	－	JPY
Reversal of allowance for doubtful accounts noi	Prior1YearDuration	－	JPY
Reversal of allowance for doubtful accounts noi	CurrentYearDuration	3536000	JPY
Other noi	Prior1YearDuration	781000	JPY
Other noi	CurrentYearDuration	703000	JPY
Non operating income	Prior1YearDuration	6381000	JPY
Non operating income	CurrentYearDuration	4859000	JPY
Stock issuance cost noe	Prior1YearDuration	600000	JPY
Stock issuance cost noe	CurrentYearDuration	－	JPY
Foreign exchange losses noe	Prior1YearDuration	15116000	JPY
Foreign exchange losses noe	CurrentYearDuration	12024000	JPY
Other noe	Prior1YearDuration	2300000	JPY
Other noe	CurrentYearDuration	228000	JPY
Non operating expenses	Prior1YearDuration	18017000	JPY
Non operating expenses	CurrentYearDuration	12252000	JPY
Ordinary income	Prior1YearDuration	-566377000	JPY
Ordinary income	CurrentYearDuration	-329077000	JPY
Loss on retirement of noncurrent assets el	Prior1YearDuration	504000	JPY
Loss on retirement of noncurrent assets el	CurrentYearDuration	4373000	JPY
Impairment loss el	Prior1YearDuration	1849000	JPY
Impairment loss el	CurrentYearDuration	－	JPY
Loss on abandonment of goods el	Prior1YearDuration	－	JPY
Loss on abandonment of goods el	CurrentYearDuration	9929000	JPY
Extraordinary loss	Prior1YearDuration	2353000	JPY
Extraordinary loss	CurrentYearDuration	14303000	JPY
Income before income taxes	Prior1YearDuration	-568731000	JPY
Income before income taxes	CurrentYearDuration	-343381000	JPY
Income taxes current	Prior1YearDuration	3800000	JPY
Income taxes current	CurrentYearDuration	4307000	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