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
Customer related intangible assets	Prior1YearInstant	90834000	JPY
Customer related intangible assets	CurrentYearInstant	80086000	JPY
Software	Prior1YearInstant	96730000	JPY
Software	CurrentYearInstant	189152000	JPY
Other ia	Prior1YearInstant	20737000	JPY
Other ia	CurrentYearInstant	5302000	JPY
Intangible assets	Prior1YearInstant	227487000	JPY
Intangible assets	CurrentYearInstant	288582000	JPY
Investment securities	Prior1YearInstant	679094000	JPY
Investment securities	CurrentYearInstant	348943000	JPY
Guarantee deposits ioa	Prior1YearInstant	69796000	JPY
Guarantee deposits ioa	CurrentYearInstant	66317000	JPY
Claims provable in bankruptcy claims provable in rehabilitation and other	Prior1YearInstant	3047000	JPY
Claims provable in bankruptcy claims provable in rehabilitation and other	CurrentYearInstant	2410000	JPY
Deferred tax assets	Prior1YearInstant	11086000	JPY
Deferred tax assets	CurrentYearInstant	－	JPY
Other ioa	Prior1YearInstant	40368000	JPY
Other ioa	CurrentYearInstant	39503000	JPY
Allowance for doubtful accounts ioa by group	Prior1YearInstant	-3046000	JPY
Allowance for doubtful accounts ioa by group	CurrentYearInstant	-1295000	JPY
Investments and other assets	Prior1YearInstant	800345000	JPY
Investments and other assets	CurrentYearInstant	455879000	JPY
Noncurrent assets	Prior1YearInstant	1097116000	JPY
Noncurrent assets	CurrentYearInstant	797327000	JPY
Assets	Prior1YearInstant	4516752000	JPY
Assets	CurrentYearInstant	3963644000	JPY
Accounts payable trade	Prior1YearInstant	367058000	JPY
Accounts payable trade	CurrentYearInstant	335931000	JPY
Current portion of long term loans payable	Prior1YearInstant	216514000	JPY
Current portion of long term loans payable	CurrentYearInstant	83148000	JPY
Accounts payable other	Prior1YearInstant	70953000	JPY
Accounts payable other	CurrentYearInstant	64142000	JPY
Lease obligations cl	Prior1YearInstant	27897000	JPY
Lease obligations cl	CurrentYearInstant	11254000	JPY
Accrued expenses	Prior1YearInstant	54581000	JPY
Accrued expenses	CurrentYearInstant	60572000	JPY
Income taxes payable	Prior1YearInstant	149091000	JPY
Income taxes payable	CurrentYearInstant	109199000	JPY
Accrued consumption taxes	Prior1YearInstant	50005000	JPY
Accrued consumption taxes	CurrentYearInstant	1616000	JPY
Advances received	Prior1YearInstant	104191000	JPY
Advances received	CurrentYearInstant	91979000	JPY
Other cl	Prior1YearInstant	30994000	JPY
Other cl	CurrentYearInstant	68013000	JPY
Current liabilities	Prior1YearInstant	1071288000	JPY
Current liabilities	CurrentYearInstant	825858000	JPY
Long term loans payable	Prior1YearInstant	268762000	JPY
Long term loans payable	CurrentYearInstant	185614000	JPY
Lease obligations ncl	Prior1YearInstant	－	JPY
Lease obligations ncl	CurrentYearInstant	11210000	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