Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-27

StandardIFRS

ConsolidatedYes

Data checks21 of 21 passed

Key figures · 116

Metric	Value	Period	Scope	Source row
Revenue	¥14.1bn	2023-01-01 → 2023-12-31	Cons.	Revenue2 IFRS
Revenue	¥5.4bn	2022-01-01 → 2022-12-31	Cons.	Revenue2 IFRS
Revenue	¥3.9bn	2021-01-01 → 2021-12-31^d	Cons.	Revenue IFRS (5-year summary)
Operating income	¥11.0bn	2023-01-01 → 2023-12-31	Cons.	Operating profit loss IFRS
Operating income	¥3.0bn	2022-01-01 → 2022-12-31	Cons.	Operating profit loss IFRS
Profit before tax	¥10.9bn	2023-01-01 → 2023-12-31	Cons.	Profit loss before tax IFRS
Profit before tax	¥2.9bn	2022-01-01 → 2022-12-31	Cons.	Profit loss before tax IFRS
Profit before tax	¥1.7bn	2021-01-01 → 2021-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Net income (owners)	¥7.6bn	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent IFRS
Net income (owners)	¥2.0bn	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent IFRS
Net income (owners)	¥1.2bn	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income	¥7.6bn	2023-01-01 → 2023-12-31	Cons.	Profit loss IFRS
Net income	¥2.0bn	2022-01-01 → 2022-12-31	Cons.	Profit loss IFRS
Total assets	¥56.3bn	at 2023-12-31	Cons.	Assets IFRS
Total assets	¥34.9bn	at 2022-12-31	Cons.	Assets IFRS
Total assets	¥32.1bn	at 2021-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total liabilities	¥16.4bn	at 2023-12-31	Cons.	Liabilities IFRS
Total liabilities	¥15.5bn	at 2022-12-31	Cons.	Liabilities IFRS
Net assets / equity	¥39.9bn	at 2023-12-31	Cons.	Equity IFRS
Net assets / equity	¥19.4bn	at 2022-12-31	Cons.	Equity IFRS
Net assets / equity	¥17.4bn	at 2021-12-31^d	Cons.	Equity IFRS
Equity (owners)	¥39.9bn	at 2023-12-31	Cons.	Equity attributable to owners of parent IFRS
Equity (owners)	¥19.4bn	at 2022-12-31	Cons.	Equity attributable to owners of parent IFRS
Equity (owners)	¥17.4bn	at 2021-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Cash & equivalents	¥18.9bn	at 2023-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥2.3bn	at 2022-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥2.3bn	at 2021-12-31^d	Cons.	Cash and cash equivalents IFRS
Operating cash flow	¥5.6bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities IFRS
Operating cash flow	¥383m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities IFRS
Operating cash flow	−¥1.7bn	2021-01-01 → 2021-12-31^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
Investing cash flow	−¥6m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investing activities IFRS
Investing cash flow	−¥684,000	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investing activities IFRS
Investing cash flow	−¥22m	2021-01-01 → 2021-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Financing cash flow	¥11.0bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities IFRS
Financing cash flow	−¥382m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities IFRS
Financing cash flow	¥2.0bn	2021-01-01 → 2021-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
EPS (basic)	¥262.37	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share IFRS
EPS (basic)	¥74.52	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share IFRS
EPS (basic)	¥44.04	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (diluted)	¥243.93	2023-01-01 → 2023-12-31	Cons.	Diluted earnings loss per share IFRS
EPS (diluted)	¥68.48	2022-01-01 → 2022-12-31	Cons.	Diluted earnings loss per share IFRS
EPS (diluted)	¥40.39	2021-01-01 → 2021-12-31^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
Net assets per share	¥1,202.64	at 2023-12-31	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥712.78	at 2022-12-31	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥649.48	at 2021-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Equity ratio	70.8%	at 2023-12-31	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	55.6%	at 2022-12-31	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	54.0%	at 2021-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
ROE	25.6%	2023-01-01 → 2023-12-31	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	11.0%	2022-01-01 → 2022-12-31	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	7.0%	2021-01-01 → 2021-12-31^d	Cons.	Rate of return on equity IFRS (5-year summary)
Employees	71	at 2023-12-31	Cons.	Number of employees
Employees	63	at 2022-12-31	Cons.	Number of employees
Employees	58	at 2021-12-31^d	Cons.	Number of employees
Revenue	¥9.0bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥2.8bn	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥2.6bn	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥1.2bn	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥954m	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Operating income	¥5.8bn	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	¥1.2bn	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	¥5.4bn	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	¥1.2bn	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	¥1.2bn	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥203m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥226m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥5.4bn	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	¥1.1bn	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	¥3.8bn	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	¥785m	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	¥846m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥153m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥166m	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥29.5bn	at 2023-12-31	Standalone	Assets
Total assets	¥14.7bn	at 2022-12-31	Standalone	Assets
Total assets	¥13.8bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥9.9bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥9.6bn	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥7.5bn	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥8.2bn	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥22.0bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥6.5bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥5.5bn	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥4.1bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥3.3bn	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥13.7bn	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥605m	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥130.49	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥28.93	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥31.76	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥58.11	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-63.23	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥121.32	2023-01-01 → 2023-12-31	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥663.64	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥239.88	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥203.97	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥1,532.45	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥1,251.62	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	74.6%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	44.4%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	39.4%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	41.3%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	34.3%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	26.4%	2023-01-01 → 2023-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	13.1%	2022-01-01 → 2022-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	17.8%	2021-01-01 → 2021-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	4.2%	2020-01-01 → 2020-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	34,975,000	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	2,910,000	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	2,910,000	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	2,910,000	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	71	at 2023-12-31	Standalone	Number of employees
Employees	63	at 2022-12-31	Standalone	Number of employees
Employees	58	at 2021-12-31^d	Standalone	Number of employees
Employees	50	at 2020-12-31^d	Standalone	Number of employees
Employees	41	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 · 1,273

Item	Context	Value	Unit
Net cash provided by used in financing activities IFRS	CurrentYearDuration	10992652000	JPY
Net increase decrease in cash and cash equivalents before effect of exchange rate changes IFRS	Prior1YearDuration	251000	JPY
Net increase decrease in cash and cash equivalents before effect of exchange rate changes IFRS	CurrentYearDuration	16613217000	JPY
Cash and cash equivalents IFRS	Prior2YearInstant	2309342000	JPY
Cash and cash equivalents IFRS	Prior1YearInstant	2309593000	JPY
Effect of exchange rate changes on cash and cash equivalents IFRS	Prior1YearDuration	－	JPY
Effect of exchange rate changes on cash and cash equivalents IFRS	CurrentYearDuration	－	JPY
Cash and cash equivalents IFRS	Prior1YearInstant	2309593000	JPY
Cash and cash equivalents IFRS	CurrentYearInstant	18922810000	JPY
Buildings and accompanying facilities acquisition cost IFRS	Prior1YearInstant	265341000	JPY
Tools furniture and fixtures acquisition cost IFRS	Prior1YearInstant	122313000	JPY
Property plant and equipment acquisition cost IFRS	Prior1YearInstant	387654000	JPY
Buildings and accompanying facilities acquisition cost IFRS	CurrentYearInstant	266193000	JPY
Tools furniture and fixtures acquisition cost IFRS	CurrentYearInstant	127369000	JPY
Property plant and equipment acquisition cost IFRS	CurrentYearInstant	393562000	JPY
Buildings and accompanying facilities accumulated depreciation and impairment losses IFRS	Prior1YearInstant	-81060000	JPY
Tools furniture and fixtures accumulated depreciation and impairment losses IFRS	Prior1YearInstant	-68381000	JPY
Property plant and equipment accumulated depreciation and impairment losses IFRS	Prior1YearInstant	-149441000	JPY
Buildings and accompanying facilities accumulated depreciation and impairment losses IFRS	CurrentYearInstant	-103384000	JPY
Tools furniture and fixtures accumulated depreciation and impairment losses IFRS	CurrentYearInstant	-81815000	JPY
Property plant and equipment accumulated depreciation and impairment losses IFRS	CurrentYearInstant	-185199000	JPY
Buildings and accompanying facilities IFRS	Prior1YearInstant	184281000	JPY
Tools furniture and fixtures IFRS	Prior1YearInstant	53932000	JPY
Property plant and equipment IFRS	Prior1YearInstant	238213000	JPY
Buildings and accompanying facilities IFRS	CurrentYearInstant	162809000	JPY
Tools furniture and fixtures IFRS	CurrentYearInstant	45554000	JPY
Property plant and equipment IFRS	CurrentYearInstant	208363000	JPY
Software acquisition cost IFRS	Prior1YearInstant	10720000	JPY
Intangible assets acquisition cost IFRS	Prior1YearInstant	10720000	JPY
Software acquisition cost IFRS	CurrentYearInstant	10720000	JPY
Intangible assets acquisition cost IFRS	CurrentYearInstant	10720000	JPY
Software accumulated amortization and impairment losses IFRS	Prior1YearInstant	-4969000	JPY
Intangible assets accumulated amortization and impairment losses IFRS	Prior1YearInstant	-4969000	JPY
Software accumulated amortization and impairment losses IFRS	CurrentYearInstant	-6954000	JPY
Intangible assets accumulated amortization and impairment losses IFRS	CurrentYearInstant	-6954000	JPY
Software IFRS	Prior1YearInstant	5751000	JPY
Intangible assets IFRS	Prior1YearInstant	5751000	JPY
Software IFRS	CurrentYearInstant	3765000	JPY
Intangible assets IFRS	CurrentYearInstant	3765000	JPY
Personnel expenses operating expenses IFRS	Prior1YearDuration	1635843000	JPY
Personnel expenses operating expenses IFRS	CurrentYearDuration	1930094000	JPY
Depreciation operating expenses IFRS	Prior1YearDuration	37785000	JPY
Depreciation operating expenses IFRS	CurrentYearDuration	37743000	JPY
Depreciation of right of use assets operating expenses IFRS	Prior1YearDuration	147999000	JPY
Depreciation of right of use assets operating expenses IFRS	CurrentYearDuration	147999000	JPY
Welfare expenses operating expenses IFRS	Prior1YearDuration	28709000	JPY
Welfare expenses operating expenses IFRS	CurrentYearDuration	38905000	JPY
Commission expenses operating expenses IFRS	Prior1YearDuration	344142000	JPY
Commission expenses operating expenses IFRS	CurrentYearDuration	420330000	JPY
Traveling and transportation expenses operating expenses IFRS	Prior1YearDuration	31901000	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 · 21 of 21 passed

balance sheet identity	consolidated 2022-12-31	pass
balance sheet identity	consolidated 2023-12-31	pass
balance sheet identity	non_consolidated 2022-12-31	pass rounding
balance sheet identity	non_consolidated 2023-12-31	pass rounding
dei present		pass
period resolution		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