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
Treasury stock	CurrentYearInstant_NonConsolidatedMember	-9141000	JPY
Shareholders equity	Prior1YearInstant_NonConsolidatedMember	4116132000	JPY
Shareholders equity	CurrentYearInstant_NonConsolidatedMember	20994604000	JPY
Valuation difference on available for sale securities	Prior1YearInstant_NonConsolidatedMember	2414558000	JPY
Valuation difference on available for sale securities	CurrentYearInstant_NonConsolidatedMember	1002925000	JPY
Valuation and translation adjustments	Prior1YearInstant_NonConsolidatedMember	2414558000	JPY
Valuation and translation adjustments	CurrentYearInstant_NonConsolidatedMember	1002925000	JPY
Subscription rights to shares	Prior1YearInstant_NonConsolidatedMember	1155000	JPY
Subscription rights to shares	CurrentYearInstant_NonConsolidatedMember	871000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember	6531845000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember	21998401000	JPY
Liabilities and net assets	Prior1YearInstant_NonConsolidatedMember	14712142000	JPY
Liabilities and net assets	CurrentYearInstant_NonConsolidatedMember	29470597000	JPY
Net sales	Prior1YearDuration_NonConsolidatedMember	2776720000	JPY
Net sales	CurrentYearDuration_NonConsolidatedMember	8996026000	JPY
Cost of sales	Prior1YearDuration_NonConsolidatedMember	161424000	JPY
Cost of sales	CurrentYearDuration_NonConsolidatedMember	1285254000	JPY
Gross profit	Prior1YearDuration_NonConsolidatedMember	2615295000	JPY
Gross profit	CurrentYearDuration_NonConsolidatedMember	7710771000	JPY
Selling general and administrative expenses	Prior1YearDuration_NonConsolidatedMember	1382761000	JPY
Selling general and administrative expenses	CurrentYearDuration_NonConsolidatedMember	1884374000	JPY
Operating income	Prior1YearDuration_NonConsolidatedMember	1232534000	JPY
Operating income	CurrentYearDuration_NonConsolidatedMember	5826397000	JPY
Interest income noi	Prior1YearDuration_NonConsolidatedMember	6000	JPY
Interest income noi	CurrentYearDuration_NonConsolidatedMember	5000	JPY
Foreign exchange gains noi	Prior1YearDuration_NonConsolidatedMember	－	JPY
Foreign exchange gains noi	CurrentYearDuration_NonConsolidatedMember	4886000	JPY
Other noi	Prior1YearDuration_NonConsolidatedMember	373000	JPY
Other noi	CurrentYearDuration_NonConsolidatedMember	1809000	JPY
Non operating income	Prior1YearDuration_NonConsolidatedMember	379000	JPY
Non operating income	CurrentYearDuration_NonConsolidatedMember	6701000	JPY
Interest expenses noe	Prior1YearDuration_NonConsolidatedMember	19009000	JPY
Interest expenses noe	CurrentYearDuration_NonConsolidatedMember	79721000	JPY
Interest on bonds noe	Prior1YearDuration_NonConsolidatedMember	60903000	JPY
Interest on bonds noe	CurrentYearDuration_NonConsolidatedMember	－	JPY
Stock issuance cost noe	Prior1YearDuration_NonConsolidatedMember	－	JPY
Stock issuance cost noe	CurrentYearDuration_NonConsolidatedMember	329544000	JPY
Other noe	Prior1YearDuration_NonConsolidatedMember	38000	JPY
Other noe	CurrentYearDuration_NonConsolidatedMember	157000	JPY
Non operating expenses	Prior1YearDuration_NonConsolidatedMember	79951000	JPY
Non operating expenses	CurrentYearDuration_NonConsolidatedMember	409423000	JPY
Ordinary income	Prior1YearDuration_NonConsolidatedMember	1152962000	JPY
Ordinary income	CurrentYearDuration_NonConsolidatedMember	5423675000	JPY
Gain on reversal of subscription rights to shares ei	Prior1YearDuration_NonConsolidatedMember	－	JPY
Gain on reversal of subscription rights to shares ei	CurrentYearDuration_NonConsolidatedMember	283000	JPY
Extraordinary income	Prior1YearDuration_NonConsolidatedMember	－	JPY
Extraordinary income	CurrentYearDuration_NonConsolidatedMember	283000	JPY
Loss on valuation of stocks of subsidiaries and affiliates el	Prior1YearDuration_NonConsolidatedMember	6294000	JPY
Loss on valuation of stocks of subsidiaries and affiliates el	CurrentYearDuration_NonConsolidatedMember	1398000	JPY
Extraordinary loss	Prior1YearDuration_NonConsolidatedMember	6294000	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