Annual report

Period2023-01-01 → 2023-12-31

Filed2025-06-13

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Amends S100T667. Amended by S100VXXJ (2025-06-13).

Key figures · 145

Metric	Value	Period	Scope	Source row
Revenue	¥4.1bn	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥4.5bn	2022-01-01 → 2022-12-31	Cons.	Net sales
Revenue	¥6.2bn	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥4.1bn	2020-01-01 → 2020-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥4.1bn	2019-01-01 → 2019-12-31^d	Cons.	Net sales (5-year summary)
Operating income	¥147m	2023-01-01 → 2023-12-31	Cons.	Operating income
Operating income	¥894m	2022-01-01 → 2022-12-31	Cons.	Operating income
Ordinary income	¥207m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	¥963m	2022-01-01 → 2022-12-31	Cons.	Ordinary income
Ordinary income	¥869m	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥222m	2020-01-01 → 2020-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥193m	2019-01-01 → 2019-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥4m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Profit before tax	¥976m	2022-01-01 → 2022-12-31	Cons.	Income before income taxes
Net income (owners)	−¥249m	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥697m	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥743m	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥163m	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥281m	2019-01-01 → 2019-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥230m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Net income	¥712m	2022-01-01 → 2022-12-31	Cons.	Profit loss
Total assets	¥4.0bn	at 2023-12-31	Cons.	Assets
Total assets	¥4.5bn	at 2022-12-31	Cons.	Assets
Total assets	¥3.8bn	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥3.2bn	at 2020-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥2.6bn	at 2019-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥1.1bn	at 2023-12-31	Cons.	Liabilities
Total liabilities	¥1.4bn	at 2022-12-31	Cons.	Liabilities
Net assets / equity	¥2.9bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥3.1bn	at 2022-12-31	Cons.	Net assets
Net assets / equity	¥2.5bn	at 2021-12-31^d	Cons.	Net assets
Net assets / equity	¥1.8bn	at 2020-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥1.2bn	at 2019-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥1.8bn	at 2023-12-31	Cons.	Cash and deposits
Cash and deposits	¥2.1bn	at 2022-12-31	Cons.	Cash and deposits
Cash & equivalents	¥1.8bn	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.1bn	at 2022-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.7bn	at 2021-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.2bn	at 2020-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥656m	at 2019-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥119m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥339m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥849m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥196m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥52m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	¥49m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥67m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	¥88m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	¥175m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥240m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	−¥235m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥108m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥424m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥147m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥412m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-17.53	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥49.24	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥52.72	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥11.65	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-20.08	2019-01-01 → 2019-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥48.86	2022-01-01 → 2022-12-31	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥52.31	2021-01-01 → 2021-12-31^d	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥11.64	2020-01-01 → 2020-12-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥196.82	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥215.07	at 2022-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥172.56	at 2021-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥122.6	at 2020-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥84.73	at 2019-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	70.6%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	67.5%	at 2022-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	63.4%	at 2021-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	54.2%	at 2020-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	45.5%	at 2019-12-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	25.4%	2022-01-01 → 2022-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	35.7%	2021-01-01 → 2021-12-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	11.2%	2020-01-01 → 2020-12-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	194	at 2023-12-31	Cons.	Number of employees
Employees	217	at 2022-12-31	Cons.	Number of employees
Employees	191	at 2021-12-31^d	Cons.	Number of employees
Employees	194	at 2020-12-31^d	Cons.	Number of employees
Employees	224	at 2019-12-31^d	Cons.	Number of employees
Revenue	¥3.0bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥2.7bn	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥5.3bn	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥3.5bn	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥3.5bn	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Operating income	¥475m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	¥458m	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	¥536m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	¥538m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	¥696m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥350m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥151m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥431m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	¥642m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	−¥625m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	¥392m	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	¥588m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥214m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥92m	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥3.5bn	at 2023-12-31	Standalone	Assets
Total assets	¥4.4bn	at 2022-12-31	Standalone	Assets
Total assets	¥3.9bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥3.4bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥3.5bn	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥912m	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥1.2bn	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥2.6bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥3.2bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥2.7bn	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥2.1bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥2.3bn	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥1.4bn	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥1.4bn	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥-44.02	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥27.71	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥41.71	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-15.29	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥6.56	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥27.5	2022-01-01 → 2022-12-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥41.38	2021-01-01 → 2021-12-31^d	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥6.55	2019-01-01 → 2019-12-31^d	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥180.6	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥222.43	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥192.86	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥147.92	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥162.39	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	73.8%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	72.4%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	69.0%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	61.2%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	64.5%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	13.3%	2022-01-01 → 2022-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	24.5%	2021-01-01 → 2021-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	4.2%	2019-01-01 → 2019-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	14,248,282	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	14,203,853	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	14,147,374	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	14,091,900	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	14,042,700	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	149	at 2023-12-31	Standalone	Number of employees
Employees	126	at 2022-12-31	Standalone	Number of employees
Employees	124	at 2021-12-31^d	Standalone	Number of employees
Employees	129	at 2020-12-31^d	Standalone	Number of employees
Employees	134	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 · 1,328

Item	Context	Value	Unit
Long term unearned revenue	Prior1YearInstant	5039000	JPY
Long term unearned revenue	CurrentYearInstant	3968000	JPY
Deferred tax liabilities	Prior1YearInstant	25669000	JPY
Deferred tax liabilities	CurrentYearInstant	23530000	JPY
Noncurrent liabilities	Prior1YearInstant	299471000	JPY
Noncurrent liabilities	CurrentYearInstant	224324000	JPY
Liabilities	Prior1YearInstant	1370759000	JPY
Liabilities	CurrentYearInstant	1050182000	JPY
Capital stock	Prior1YearInstant	873844000	JPY
Capital stock	CurrentYearInstant	886930000	JPY
Capital surplus	Prior1YearInstant	1184648000	JPY
Capital surplus	CurrentYearInstant	1197734000	JPY
Retained earnings	Prior1YearInstant	1070261000	JPY
Retained earnings	CurrentYearInstant	821293000	JPY
Treasury stock	Prior1YearInstant	-12024000	JPY
Treasury stock	CurrentYearInstant	-12072000	JPY
Shareholders equity	Prior1YearInstant	3116729000	JPY
Shareholders equity	CurrentYearInstant	2893886000	JPY
Valuation difference on available for sale securities	Prior1YearInstant	72647000	JPY
Valuation difference on available for sale securities	CurrentYearInstant	86653000	JPY
Foreign currency translation adjustment	Prior1YearInstant	-141301000	JPY
Foreign currency translation adjustment	CurrentYearInstant	-182734000	JPY
Valuation and translation adjustments	Prior1YearInstant	-68654000	JPY
Valuation and translation adjustments	CurrentYearInstant	-96081000	JPY
Subscription rights to shares	Prior1YearInstant	8904000	JPY
Subscription rights to shares	CurrentYearInstant	8101000	JPY
Non controlling interests	Prior1YearInstant	89012000	JPY
Non controlling interests	CurrentYearInstant	107556000	JPY
Net assets	Prior1YearInstant	3145992000	JPY
Net assets	CurrentYearInstant	2913462000	JPY
Liabilities and net assets	Prior1YearInstant	4516752000	JPY
Liabilities and net assets	CurrentYearInstant	3963644000	JPY
Net sales	Prior1YearDuration	4466852000	JPY
Net sales	CurrentYearDuration	4058007000	JPY
Cost of sales	Prior1YearDuration	1068821000	JPY
Cost of sales	CurrentYearDuration	1063186000	JPY
Gross profit	Prior1YearDuration	3398030000	JPY
Gross profit	CurrentYearDuration	2994820000	JPY
Selling general and administrative expenses	Prior1YearDuration	2503825000	JPY
Selling general and administrative expenses	CurrentYearDuration	2848213000	JPY
Operating income	Prior1YearDuration	894204000	JPY
Operating income	CurrentYearDuration	146606000	JPY
Interest income noi	Prior1YearDuration	20000	JPY
Interest income noi	CurrentYearDuration	61000	JPY
Dividends income noi	Prior1YearDuration	284000	JPY
Dividends income noi	CurrentYearDuration	3861000	JPY
Foreign exchange gains noi	Prior1YearDuration	106034000	JPY
Foreign exchange gains noi	CurrentYearDuration	98410000	JPY
Subsidy income noi	Prior1YearDuration	736000	JPY
Subsidy income noi	CurrentYearDuration	－	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
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