Annual report

Period2024-01-01 → 2024-12-31

Filed2025-03-28

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 120

Metric	Value	Period	Scope	Source row
Revenue	¥3.9bn	2024-01-01 → 2024-12-31	Cons.	Net sales
Revenue	¥3.7bn	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥3.0bn	2022-01-01 → 2022-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥2.0bn	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
Operating income	−¥84m	2024-01-01 → 2024-12-31	Cons.	Operating income
Operating income	−¥322m	2023-01-01 → 2023-12-31	Cons.	Operating income
Ordinary income	−¥22m	2024-01-01 → 2024-12-31	Cons.	Ordinary income
Ordinary income	−¥329m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	−¥566m	2022-01-01 → 2022-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥1.0bn	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥31m	2024-01-01 → 2024-12-31	Cons.	Income before income taxes
Profit before tax	−¥343m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Net income (owners)	−¥38m	2024-01-01 → 2024-12-31	Cons.	Profit loss attributable to owners of parent
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^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
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	−¥38m	2024-01-01 → 2024-12-31	Cons.	Profit loss
Net income	−¥348m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Total assets	¥35.7bn	at 2024-12-31	Cons.	Assets
Total assets	¥28.4bn	at 2023-12-31	Cons.	Assets
Total assets	¥21.6bn	at 2022-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥18.5bn	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥28.6bn	at 2024-12-31	Cons.	Liabilities
Total liabilities	¥21.3bn	at 2023-12-31	Cons.	Liabilities
Net assets / equity	¥7.1bn	at 2024-12-31	Cons.	Net assets
Net assets / equity	¥7.1bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥6.5bn	at 2022-12-31^d	Cons.	Net assets
Net assets / equity	¥7.0bn	at 2021-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥33.9bn	at 2024-12-31	Cons.	Cash and deposits
Cash and deposits	¥26.5bn	at 2023-12-31	Cons.	Cash and deposits
Cash & equivalents	¥33.9bn	at 2024-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥26.5bn	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥19.7bn	at 2022-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥16.9bn	at 2021-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥7.5bn	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in operating activities
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^d	Cons.	Net cash provided by used in operating activities (5-year summary)
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	−¥201m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in investment activities
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^d	Cons.	Net cash provided by used in investing activities (5-year summary)
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	¥10m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in financing activities
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^d	Cons.	Net cash provided by used in financing activities (5-year summary)
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)	¥-2.25	2024-01-01 → 2024-12-31	Cons.	Basic earnings loss per share (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^d	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	¥425.65	at 2024-12-31	Cons.	Net assets 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^d	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	19.9%	at 2024-12-31	Cons.	Equity to asset ratio (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^d	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 2024-12-31	Cons.	Number of employees
Employees	223	at 2023-12-31	Cons.	Number of employees
Employees	217	at 2022-12-31^d	Cons.	Number of employees
Employees	184	at 2021-12-31^d	Cons.	Number of employees
Revenue	¥3.9bn	2024-01-01 → 2024-12-31	Standalone	Net sales
Revenue	¥3.7bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥3.0bn	2022-01-01 → 2022-12-31^d	Standalone	Net sales (5-year summary)
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)
Operating income	−¥88m	2024-01-01 → 2024-12-31	Standalone	Operating income
Operating income	−¥311m	2023-01-01 → 2023-12-31	Standalone	Operating income
Ordinary income	−¥28m	2024-01-01 → 2024-12-31	Standalone	Ordinary income
Ordinary income	−¥317m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥518m	2022-01-01 → 2022-12-31^d	Standalone	Ordinary income loss (5-year summary)
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)
Profit before tax	−¥37m	2024-01-01 → 2024-12-31	Standalone	Income before income taxes
Profit before tax	−¥331m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Net income	−¥41m	2024-01-01 → 2024-12-31	Standalone	Profit loss
Net income	−¥335m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	−¥524m	2022-01-01 → 2022-12-31^d	Standalone	Net income loss (5-year summary)
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)
Total assets	¥35.8bn	at 2024-12-31	Standalone	Assets
Total assets	¥28.5bn	at 2023-12-31	Standalone	Assets
Total assets	¥21.7bn	at 2022-12-31^d	Standalone	Total assets (5-year summary)
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 liabilities	¥28.6bn	at 2024-12-31	Standalone	Liabilities
Total liabilities	¥21.3bn	at 2023-12-31	Standalone	Liabilities
Net assets / equity	¥7.2bn	at 2024-12-31	Standalone	Net assets
Net assets / equity	¥7.2bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥6.6bn	at 2022-12-31^d	Standalone	Net assets
Net assets / equity	¥7.1bn	at 2021-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥2.4bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥33.5bn	at 2024-12-31	Standalone	Cash and deposits
Cash and deposits	¥26.2bn	at 2023-12-31	Standalone	Cash and deposits
EPS (basic)	¥-2.47	2024-01-01 → 2024-12-31	Standalone	Basic earnings loss per share (5-year summary)
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^d	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)
Net assets per share	¥432.11	at 2024-12-31	Standalone	Net assets 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^d	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)
Equity ratio	20.1%	at 2024-12-31	Standalone	Equity to asset ratio (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^d	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)
Shares issued	16,696,800	at 2024-12-31	Standalone	Total number of issued shares (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^d	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)
Employees	144	at 2024-12-31	Standalone	Number of employees
Employees	148	at 2023-12-31	Standalone	Number of employees
Employees	126	at 2022-12-31^d	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

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 · 1,169

Item	Context	Value	Unit
Independent auditors report consolidated (text)	FilingDateInstant	Text · Plus
Audit firm1 consolidated	FilingDateInstant	Original text (Japanese) 太陽有限責任監査法人
Cpa1 audit firm1 consolidated	FilingDateInstant	Original text (Japanese) 島津　慎一郎　　　印
Cpa2 audit firm1 consolidated	FilingDateInstant	Original text (Japanese) 尾形　隆紀　　　　印
Key audit matters consolidated (text)	FilingDateInstant	Text · Plus
Overview kam consolidated (text)	FilingDateInstant	Text · Plus
Short description kam consolidated	FilingDateInstant_Row1Member	Original text (Japanese) 決済関連に係る売上高のIT統制の評価
Description including reason kam consolidated (text)	FilingDateInstant_Row1Member	Text · Plus
Reference kam consolidated	FilingDateInstant_Row1Member	Original text (Japanese) 【注記事項】（収益認識関係）
Auditors response kam consolidated (text)	FilingDateInstant_Row1Member	Text · Plus
Other information consolidated (text)	FilingDateInstant	Text · Plus
Fee related information consolidated (text)	FilingDateInstant	Text · Plus
Independent auditors report non consolidated (text)	FilingDateInstant	Text · Plus
Audit firm1 non consolidated	FilingDateInstant	Original text (Japanese) 太陽有限責任監査法人
Cpa1 audit firm1 non consolidated	FilingDateInstant	Original text (Japanese) 島津　慎一郎　　　印
Cpa2 audit firm1 non consolidated	FilingDateInstant	Original text (Japanese) 尾形　隆紀　　　　印
Key audit matters non consolidated (text)	FilingDateInstant	Text · Plus
Overview kam non consolidated (text)	FilingDateInstant	Text · Plus
Short description kam non consolidated	FilingDateInstant_Row1Member	Original text (Japanese) 決済関連に係る売上高のIT統制の評価
Same as kam for consolidated fskam non consolidated (text)	FilingDateInstant_Row1Member	Text · Plus
Other information non consolidated (text)	FilingDateInstant	Text · Plus
Fee related information non consolidated (text)	FilingDateInstant	Text · Plus
Number of submission	FilingDateInstant	1
Net sales (5-year summary)	Prior3YearDuration	1963958000	JPY
Net sales (5-year summary)	Prior2YearDuration	2987067000	JPY
Net sales (5-year summary)	Prior1YearDuration	3720710000	JPY
Net sales (5-year summary)	CurrentYearDuration	3902046000	JPY
Ordinary income loss (5-year summary)	Prior3YearDuration	-1013797000	JPY
Ordinary income loss (5-year summary)	Prior2YearDuration	-566377000	JPY
Ordinary income loss (5-year summary)	Prior1YearDuration	-329077000	JPY
Ordinary income loss (5-year summary)	CurrentYearDuration	-22141000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior3YearDuration	-1017597000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior2YearDuration	-572531000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior1YearDuration	-347688000	JPY
Profit loss attributable to owners of parent (5-year summary)	CurrentYearDuration	-37617000	JPY
Comprehensive income (5-year summary)	Prior3YearDuration	-987088000	JPY
Comprehensive income (5-year summary)	Prior2YearDuration	-545928000	JPY
Comprehensive income (5-year summary)	Prior1YearDuration	-329289000	JPY
Comprehensive income (5-year summary)	CurrentYearDuration	29504000	JPY
Net assets (5-year summary)	Prior3YearInstant	7008890000	JPY
Net assets (5-year summary)	Prior2YearInstant	6462962000	JPY
Net assets (5-year summary)	Prior1YearInstant	7067472000	JPY
Net assets (5-year summary)	CurrentYearInstant	7106900000	JPY
Total assets (5-year summary)	Prior3YearInstant	18512246000	JPY
Total assets (5-year summary)	Prior2YearInstant	21578918000	JPY
Total assets (5-year summary)	Prior1YearInstant	28355658000	JPY
Total assets (5-year summary)	CurrentYearInstant	35739737000	JPY
Net assets per share (5-year summary)	Prior3YearInstant	438.69
Net assets per share (5-year summary)	Prior2YearInstant	404.52
Net assets per share (5-year summary)	Prior1YearInstant	423.79

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 rounding
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
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