Annual report

Period2025-01-01 → 2025-12-31

Filed2026-03-31

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 156

Metric	Value	Period	Scope	Source row
Revenue	¥2.6bn	2025-01-01 → 2025-12-31	Cons.	Net sales
Revenue	¥2.7bn	2024-01-01 → 2024-12-31	Cons.	Net sales
Revenue	¥896m	2023-01-01 → 2023-12-31^v	Cons.	Net sales (5-year summary)
Revenue	¥1.6bn	2022-01-01 → 2022-12-31^v	Cons.	Net sales (5-year summary)
Revenue	¥501m	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥621m	2020-01-01 → 2020-12-31^d	Cons.	Net sales (5-year summary)
Operating income	−¥1.8bn	2025-01-01 → 2025-12-31	Cons.	Operating income
Operating income	−¥2.3bn	2024-01-01 → 2024-12-31	Cons.	Operating income
Ordinary income	−¥1.1bn	2025-01-01 → 2025-12-31	Cons.	Ordinary income
Ordinary income	−¥2.2bn	2024-01-01 → 2024-12-31	Cons.	Ordinary income
Ordinary income	−¥2.1bn	2023-01-01 → 2023-12-31^v	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥2.2bn	2022-01-01 → 2022-12-31^v	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥1.2bn	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥1.1bn	2020-01-01 → 2020-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥1.4bn	2025-01-01 → 2025-12-31	Cons.	Income before income taxes
Profit before tax	−¥2.4bn	2024-01-01 → 2024-12-31	Cons.	Income before income taxes
Net income (owners)	−¥1.4bn	2025-01-01 → 2025-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥2.4bn	2024-01-01 → 2024-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥2.5bn	2023-01-01 → 2023-12-31^v	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥2.6bn	2022-01-01 → 2022-12-31^v	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥1.2bn	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥1.5bn	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥1.4bn	2025-01-01 → 2025-12-31	Cons.	Profit loss
Net income	−¥2.4bn	2024-01-01 → 2024-12-31	Cons.	Profit loss
Total assets	¥5.7bn	at 2025-12-31	Cons.	Assets
Total assets	¥4.6bn	at 2024-12-31	Cons.	Assets
Total assets	¥5.1bn	at 2023-12-31^v	Cons.	Total assets (5-year summary)
Total assets	¥5.0bn	at 2022-12-31^v	Cons.	Total assets (5-year summary)
Total assets	¥5.7bn	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥4.0bn	at 2020-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥3.9bn	at 2025-12-31	Cons.	Liabilities
Total liabilities	¥4.4bn	at 2024-12-31	Cons.	Liabilities
Net assets / equity	¥1.8bn	at 2025-12-31	Cons.	Net assets
Net assets / equity	¥195m	at 2024-12-31	Cons.	Net assets
Net assets / equity	¥2.3bn	at 2023-12-31^v	Cons.	Net assets
Net assets / equity	¥2.9bn	at 2022-12-31^v	Cons.	Net assets (5-year summary)
Net assets / equity	¥5.4bn	at 2021-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥3.6bn	at 2020-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥2.0bn	at 2025-12-31	Cons.	Cash and deposits
Cash and deposits	¥1.2bn	at 2024-12-31	Cons.	Cash and deposits
Cash & equivalents	¥2.0bn	at 2025-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.2bn	at 2024-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.5bn	at 2023-12-31^v	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.4bn	at 2022-12-31^v	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥2.8bn	at 2021-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥1.9bn	at 2020-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥1.2bn	2025-01-01 → 2025-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥1.9bn	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥2.6bn	2023-01-01 → 2023-12-31^v	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥2.1bn	2022-01-01 → 2022-12-31^v	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥1.3bn	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥1.2bn	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥7m	2025-01-01 → 2025-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥47m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥94m	2023-01-01 → 2023-12-31^v	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥271m	2022-01-01 → 2022-12-31^v	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥752m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥749m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥2.0bn	2025-01-01 → 2025-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥1.7bn	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥2.8bn	2023-01-01 → 2023-12-31^v	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥1.0bn	2022-01-01 → 2022-12-31^v	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥3.0bn	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥29m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-84.71	2025-01-01 → 2025-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-159.94	2024-01-01 → 2024-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-197.05	2023-01-01 → 2023-12-31^v	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-209.77	2022-01-01 → 2022-12-31^v	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-103.94	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-139.54	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
Net assets per share	¥91.28	at 2025-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥6.14	at 2024-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥147.99	at 2023-12-31^v	Cons.	Net assets per share (5-year summary)
Net assets per share	¥229.66	at 2022-12-31^v	Cons.	Net assets per share (5-year summary)
Net assets per share	¥436.03	at 2021-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥325.92	at 2020-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	29.1%	at 2025-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	2.0%	at 2024-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	42.2%	at 2023-12-31^v	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	57.1%	at 2022-12-31^v	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	94.0%	at 2021-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	88.6%	at 2020-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Employees	58	at 2025-12-31	Cons.	Number of employees
Employees	56	at 2024-12-31	Cons.	Number of employees
Employees	90	at 2023-12-31^v	Cons.	Number of employees
Employees	71	at 2022-12-31^v	Cons.	Number of employees
Employees	70	at 2021-12-31^d	Cons.	Number of employees
Employees	65	at 2020-12-31^d	Cons.	Number of employees
Revenue	¥2.3bn	2025-01-01 → 2025-12-31	Standalone	Net sales
Revenue	¥2.7bn	2024-01-01 → 2024-12-31	Standalone	Net sales
Revenue	¥885m	2023-01-01 → 2023-12-31^v	Standalone	Net sales (5-year summary)
Revenue	¥1.6bn	2022-01-01 → 2022-12-31^v	Standalone	Net sales (5-year summary)
Revenue	¥501m	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥621m	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥1.7bn	2025-01-01 → 2025-12-31	Standalone	Operating income
Operating income	−¥2.1bn	2024-01-01 → 2024-12-31	Standalone	Operating income
Ordinary income	−¥905m	2025-01-01 → 2025-12-31	Standalone	Ordinary income
Ordinary income	−¥2.1bn	2024-01-01 → 2024-12-31	Standalone	Ordinary income
Ordinary income	−¥2.1bn	2023-01-01 → 2023-12-31^v	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥2.3bn	2022-01-01 → 2022-12-31^v	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥1.2bn	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥1.1bn	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥1.3bn	2025-01-01 → 2025-12-31	Standalone	Income before income taxes
Profit before tax	−¥2.3bn	2024-01-01 → 2024-12-31	Standalone	Income before income taxes
Net income	−¥1.3bn	2025-01-01 → 2025-12-31	Standalone	Profit loss
Net income	−¥2.3bn	2024-01-01 → 2024-12-31	Standalone	Profit loss
Net income	−¥2.5bn	2023-01-01 → 2023-12-31^v	Standalone	Net income loss (5-year summary)
Net income	−¥2.6bn	2022-01-01 → 2022-12-31^v	Standalone	Net income loss (5-year summary)
Net income	−¥1.2bn	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥1.5bn	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥5.8bn	at 2025-12-31	Standalone	Assets
Total assets	¥4.8bn	at 2024-12-31	Standalone	Assets
Total assets	¥5.2bn	at 2023-12-31^v	Standalone	Total assets (5-year summary)
Total assets	¥5.0bn	at 2022-12-31^v	Standalone	Total assets (5-year summary)
Total assets	¥5.7bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥4.0bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥3.8bn	at 2025-12-31	Standalone	Liabilities
Total liabilities	¥4.4bn	at 2024-12-31	Standalone	Liabilities
Net assets / equity	¥2.1bn	at 2025-12-31	Standalone	Net assets
Net assets / equity	¥384m	at 2024-12-31	Standalone	Net assets
Net assets / equity	¥2.3bn	at 2023-12-31^v	Standalone	Net assets
Net assets / equity	¥2.9bn	at 2022-12-31^v	Standalone	Net assets (5-year summary)
Net assets / equity	¥5.4bn	at 2021-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥3.6bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥1.8bn	at 2025-12-31	Standalone	Cash and deposits
Cash and deposits	¥1.2bn	at 2024-12-31	Standalone	Cash and deposits
EPS (basic)	¥-78.71	2025-01-01 → 2025-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-152.4	2024-01-01 → 2024-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-190.6	2023-01-01 → 2023-12-31^v	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-209.18	2022-01-01 → 2022-12-31^v	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-103.75	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-139.54	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
Net assets per share	¥108	at 2025-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥18.87	at 2024-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥153.75	at 2023-12-31^v	Standalone	Net assets per share (5-year summary)
Net assets per share	¥229.17	at 2022-12-31^v	Standalone	Net assets per share (5-year summary)
Net assets per share	¥435.92	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥325.92	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	33.5%	at 2025-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	5.9%	at 2024-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	43.1%	at 2023-12-31^v	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	57.2%	at 2022-12-31^v	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	94.1%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	88.7%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Shares issued	18,045,018	at 2025-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	14,930,675	at 2024-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	14,514,261	at 2023-12-31^v	Standalone	Total number of issued shares (5-year summary)
Shares issued	12,380,835	at 2022-12-31^v	Standalone	Total number of issued shares (5-year summary)
Shares issued	12,318,600	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	10,899,675	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	54	at 2025-12-31	Standalone	Number of employees
Employees	52	at 2024-12-31	Standalone	Number of employees
Employees	87	at 2023-12-31^v	Standalone	Number of employees
Employees	71	at 2022-12-31^v	Standalone	Number of employees
Employees	70	at 2021-12-31^d	Standalone	Number of employees
Employees	65	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 · 1,310

Item	Context	Value	Unit
Net assets	CurrentYearInstant_NonConsolidatedMember_ShareholdersEquityMember	1948906000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_SubscriptionRightsToSharesMember	102594000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember	384314000	JPY
Issuance of new shares	CurrentYearDuration_NonConsolidatedMember	2375245000	JPY
Issuance of new sharesexercise of subscription rights to shares	CurrentYearDuration_NonConsolidatedMember	559180000	JPY
Capital reduction	CurrentYearDuration_NonConsolidatedMember	－	JPY
Deficit disposition	CurrentYearDuration_NonConsolidatedMember	－	JPY
Profit loss	CurrentYearDuration_NonConsolidatedMember	-1267214000	JPY
Purchase of treasury stock	CurrentYearDuration_NonConsolidatedMember	-25000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_NonConsolidatedMember_SubscriptionRightsToSharesMember	5940000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_NonConsolidatedMember	5940000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_SubscriptionRightsToSharesMember	5940000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember	1673127000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_SubscriptionRightsToSharesMember	108535000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember	2057441000	JPY
Write downs of inventories	Prior1YearDuration_NonConsolidatedMember	153116000	JPY
Write downs of inventories	CurrentYearDuration_NonConsolidatedMember	42177000	JPY
Directors compensations sga	Prior1YearDuration_NonConsolidatedMember	92425000	JPY
Directors compensations sga	CurrentYearDuration_NonConsolidatedMember	79420000	JPY
Salaries and allowances sga	Prior1YearDuration_NonConsolidatedMember	181188000	JPY
Salaries and allowances sga	CurrentYearDuration_NonConsolidatedMember	138460000	JPY
Depreciation sga	Prior1YearDuration_NonConsolidatedMember	8830000	JPY
Depreciation sga	CurrentYearDuration_NonConsolidatedMember	16000	JPY
Research and development expenses sga	Prior1YearDuration_NonConsolidatedMember	1498425000	JPY
Research and development expenses sga	CurrentYearDuration_NonConsolidatedMember	1268238000	JPY
Document title cover page	FilingDateInstant	Original text (Japanese) 有価証券報告書
Clause of stipulation cover page	FilingDateInstant	Original text (Japanese) 金融商品取引法第24条第１項
Place of filing cover page	FilingDateInstant	Original text (Japanese) 関東財務局長
Filing date cover page	FilingDateInstant	2026-03-31
Fiscal year cover page	FilingDateInstant	Original text (Japanese) 第14期(自　2025年１月１日　至　2025年12月31日)
Company name cover page	FilingDateInstant	Original text (Japanese) 株式会社ＡＣＳＬ
Company name in english cover page	FilingDateInstant	ACSL Ltd.
Title and name of representative cover page	FilingDateInstant	Original text (Japanese) 代表取締役Ｃｏ－ＣＥＯ　　早川　研介
Address of registered headquarter cover page	FilingDateInstant	Original text (Japanese) 東京都江戸川区臨海町三丁目６番４号２階
Telephone number address of registered headquarter cover page	FilingDateInstant	03-6456-0931
Name of contact person address of registered headquarter cover page	FilingDateInstant	Original text (Japanese) 執行役員　経営管理ユニット長　大谷　一将
Nearest place of contact cover page	FilingDateInstant	Original text (Japanese) 東京都江戸川区臨海町三丁目６番４号２階
Telephone number nearest place of contact cover page	FilingDateInstant	03-6456-0931
Name of contact person nearest place of contact cover page	FilingDateInstant	Original text (Japanese) 執行役員　経営管理ユニット長　大谷　一将
Place for public inspection cover page (text)	FilingDateInstant	Text · Plus
Edinet code	FilingDateInstant	E34514
Fund code	FilingDateInstant	－
Security code	FilingDateInstant	62320
Filer name in japanese	FilingDateInstant	Original text (Japanese) 株式会社ＡＣＳＬ
Filer name in english	FilingDateInstant	ACSL Ltd.
Fund name in japanese	FilingDateInstant	－
Fund name in english	FilingDateInstant	－
Cabinet office ordinance	FilingDateInstant	Original text (Japanese) 企業内容等の開示に関する内閣府令
Document type	FilingDateInstant	Original text (Japanese) 第三号様式
Accounting standards	FilingDateInstant	Japan GAAP

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 2024-12-31	pass
balance sheet identity	consolidated 2025-12-31	pass rounding
balance sheet identity	non_consolidated 2024-12-31	pass rounding
balance sheet identity	non_consolidated 2025-12-31	pass
dei present		pass
period resolution		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	consolidated 2025-12-31	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 assets	non_consolidated 2025-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2025-01-01/2025-12-31	pass
statement vs summary · operating cash flow	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · operating cash flow	consolidated 2025-01-01/2025-12-31	pass
statement vs summary · revenue	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · revenue	consolidated 2025-01-01/2025-12-31	pass
statement vs summary · revenue	non_consolidated 2024-01-01/2024-12-31	pass
statement vs summary · revenue	non_consolidated 2025-01-01/2025-12-31	pass
statement vs summary · total assets	consolidated 2024-12-31	pass
statement vs summary · total assets	consolidated 2025-12-31	pass
statement vs summary · total assets	non_consolidated 2024-12-31	pass
statement vs summary · total assets	non_consolidated 2025-12-31	pass