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
Proceeds from issuance of stocks fin cf	CurrentYearDuration	10000000	JPY
Repayment from issuance of subscription rights to shares fin cf	Prior1YearDuration	-300000	JPY
Repayment from issuance of subscription rights to shares fin cf	CurrentYearDuration	－	JPY
Purchase of treasury stock fin cf	Prior1YearDuration	－	JPY
Purchase of treasury stock fin cf	CurrentYearDuration	-77000	JPY
Net cash provided by used in financing activities	Prior1YearDuration	933500000	JPY
Net cash provided by used in financing activities	CurrentYearDuration	9922000	JPY
Effect of exchange rate change on cash and cash equivalents	Prior1YearDuration	18588000	JPY
Effect of exchange rate change on cash and cash equivalents	CurrentYearDuration	33680000	JPY
Net increase decrease in cash and cash equivalents	Prior1YearDuration	6775889000	JPY
Net increase decrease in cash and cash equivalents	CurrentYearDuration	7353126000	JPY
Cash and cash equivalents	Prior2YearInstant	19746334000	JPY
Cash and cash equivalents	Prior1YearInstant	26522224000	JPY
Cash and cash equivalents	Prior1YearInstant	26522224000	JPY
Cash and cash equivalents	CurrentYearInstant	33875351000	JPY
Number of consolidated subsidiaries	CurrentYearInstant	3
Number of associates accounted for using equity method	CurrentYearInstant	1
Allowance for doubtful accounts ca	Prior1YearInstant	-4639000	JPY
Allowance for doubtful accounts ca	CurrentYearInstant	－	JPY
Accumulated depreciation ppe by group	Prior1YearInstant	-38132000	JPY
Accumulated depreciation ppe by group	CurrentYearInstant	-48949000	JPY
Salaries and allowances sga	Prior1YearDuration	1079452000	JPY
Salaries and allowances sga	CurrentYearDuration	1126252000	JPY
Administrative expenses sga	Prior1YearDuration	379448000	JPY
Administrative expenses sga	CurrentYearDuration	359377000	JPY
Promotion expenses sga	Prior1YearDuration	86532000	JPY
Promotion expenses sga	CurrentYearDuration	131254000	JPY
Cash and deposits	Prior1YearInstant_NonConsolidatedMember	26226844000	JPY
Cash and deposits	CurrentYearInstant_NonConsolidatedMember	33540034000	JPY
Accounts receivable trade	Prior1YearInstant_NonConsolidatedMember	506181000	JPY
Accounts receivable trade	CurrentYearInstant_NonConsolidatedMember	333926000	JPY
Contract assets	Prior1YearInstant_NonConsolidatedMember	－	JPY
Contract assets	CurrentYearInstant_NonConsolidatedMember	12845000	JPY
Trust beneficiary right ca	Prior1YearInstant_NonConsolidatedMember	1568000	JPY
Trust beneficiary right ca	CurrentYearInstant_NonConsolidatedMember	1568000	JPY
Merchandise	Prior1YearInstant_NonConsolidatedMember	5465000	JPY
Merchandise	CurrentYearInstant_NonConsolidatedMember	15831000	JPY
Work in process	Prior1YearInstant_NonConsolidatedMember	－	JPY
Work in process	CurrentYearInstant_NonConsolidatedMember	9689000	JPY
Supplies	Prior1YearInstant_NonConsolidatedMember	13311000	JPY
Supplies	CurrentYearInstant_NonConsolidatedMember	49692000	JPY
Advance payments trade	Prior1YearInstant_NonConsolidatedMember	2140000	JPY
Advance payments trade	CurrentYearInstant_NonConsolidatedMember	761000	JPY
Prepaid expenses	Prior1YearInstant_NonConsolidatedMember	46301000	JPY
Prepaid expenses	CurrentYearInstant_NonConsolidatedMember	47838000	JPY
Other ca	Prior1YearInstant_NonConsolidatedMember	95522000	JPY
Other ca	CurrentYearInstant_NonConsolidatedMember	241594000	JPY
Current assets	Prior1YearInstant_NonConsolidatedMember	26897336000	JPY
Current assets	CurrentYearInstant_NonConsolidatedMember	34253785000	JPY
Buildings net	Prior1YearInstant_NonConsolidatedMember	8473000	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 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