Annual report

Period2022-04-01 → 2023-03-31

Filed2023-06-29

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 147

Metric	Value	Period	Scope	Source row
Revenue	¥2.4bn	2022-04-01 → 2023-03-31	Cons.	Net sales
Revenue	¥2.7bn	2021-04-01 → 2022-03-31	Cons.	Net sales
Revenue	¥2.2bn	2020-04-01 → 2021-03-31^d	Cons.	Net sales (5-year summary)
Revenue	¥2.3bn	2019-04-01 → 2020-03-31^d	Cons.	Net sales (5-year summary)
Revenue	¥2.8bn	2018-04-01 → 2019-03-31^d	Cons.	Net sales (5-year summary)
Operating income	−¥6m	2022-04-01 → 2023-03-31	Cons.	Operating income
Operating income	¥229m	2021-04-01 → 2022-03-31	Cons.	Operating income
Ordinary income	¥4m	2022-04-01 → 2023-03-31	Cons.	Ordinary income
Ordinary income	¥259m	2021-04-01 → 2022-03-31	Cons.	Ordinary income
Ordinary income	¥93m	2020-04-01 → 2021-03-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥26m	2019-04-01 → 2020-03-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥177m	2018-04-01 → 2019-03-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥4m	2022-04-01 → 2023-03-31	Cons.	Income before income taxes
Profit before tax	¥258m	2021-04-01 → 2022-03-31	Cons.	Income before income taxes
Net income (owners)	−¥2m	2022-04-01 → 2023-03-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥218m	2021-04-01 → 2022-03-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥42m	2020-04-01 → 2021-03-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥343m	2019-04-01 → 2020-03-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥112m	2018-04-01 → 2019-03-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥2m	2022-04-01 → 2023-03-31	Cons.	Profit loss
Net income	¥218m	2021-04-01 → 2022-03-31	Cons.	Profit loss
Total assets	¥5.1bn	at 2023-03-31	Cons.	Assets
Total assets	¥4.9bn	at 2022-03-31	Cons.	Assets
Total assets	¥4.6bn	at 2021-03-31^d	Cons.	Total assets (5-year summary)
Total assets	¥4.3bn	at 2020-03-31^d	Cons.	Total assets (5-year summary)
Total assets	¥4.9bn	at 2019-03-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥1.9bn	at 2023-03-31	Cons.	Liabilities
Total liabilities	¥1.7bn	at 2022-03-31	Cons.	Liabilities
Net assets / equity	¥3.2bn	at 2023-03-31	Cons.	Net assets
Net assets / equity	¥3.2bn	at 2022-03-31	Cons.	Net assets
Net assets / equity	¥3.0bn	at 2021-03-31^d	Cons.	Net assets
Net assets / equity	¥3.0bn	at 2020-03-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥3.4bn	at 2019-03-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥864m	at 2023-03-31	Cons.	Cash and deposits
Cash and deposits	¥973m	at 2022-03-31	Cons.	Cash and deposits
Cash & equivalents	¥864m	at 2023-03-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥973m	at 2022-03-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥954m	at 2021-03-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥820m	at 2020-03-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥952m	at 2019-03-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥40m	2022-04-01 → 2023-03-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥417m	2021-04-01 → 2022-03-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥167m	2020-04-01 → 2021-03-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥79m	2019-04-01 → 2020-03-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥254m	2018-04-01 → 2019-03-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥431m	2022-04-01 → 2023-03-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥208m	2021-04-01 → 2022-03-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥134m	2020-04-01 → 2021-03-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥134m	2019-04-01 → 2020-03-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥211m	2018-04-01 → 2019-03-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥355m	2022-04-01 → 2023-03-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥203m	2021-04-01 → 2022-03-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥100m	2020-04-01 → 2021-03-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥84m	2019-04-01 → 2020-03-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥199m	2018-04-01 → 2019-03-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-0.4	2022-04-01 → 2023-03-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥35.25	2021-04-01 → 2022-03-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥6.8	2020-04-01 → 2021-03-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-54.47	2019-04-01 → 2020-03-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥17.8	2018-04-01 → 2019-03-31^d	Cons.	Basic earnings loss per share (5-year summary)
Net assets per share	¥515.74	at 2023-03-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥517.09	at 2022-03-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥487.61	at 2021-03-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥480.62	at 2020-03-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥534.58	at 2019-03-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	62.8%	at 2023-03-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	66.1%	at 2022-03-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	65.5%	at 2021-03-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	69.6%	at 2020-03-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	69.0%	at 2019-03-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	-0.1%	2022-04-01 → 2023-03-31	Cons.	Rate of return on equity (5-year summary)
ROE	7.0%	2021-04-01 → 2022-03-31	Cons.	Rate of return on equity (5-year summary)
ROE	1.4%	2020-04-01 → 2021-03-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	-10.8%	2019-04-01 → 2020-03-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	3.4%	2018-04-01 → 2019-03-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	95	at 2023-03-31	Cons.	Number of employees
Employees	102	at 2022-03-31	Cons.	Number of employees
Employees	108	at 2021-03-31^d	Cons.	Number of employees
Employees	115	at 2020-03-31^d	Cons.	Number of employees
Employees	115	at 2019-03-31^d	Cons.	Number of employees
Revenue	¥2.4bn	2022-04-01 → 2023-03-31	Standalone	Net sales
Revenue	¥2.7bn	2021-04-01 → 2022-03-31	Standalone	Net sales
Revenue	¥2.2bn	2020-04-01 → 2021-03-31^d	Standalone	Net sales (5-year summary)
Revenue	¥2.3bn	2019-04-01 → 2020-03-31^d	Standalone	Net sales (5-year summary)
Revenue	¥2.7bn	2018-04-01 → 2019-03-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥3m	2022-04-01 → 2023-03-31	Standalone	Operating income
Operating income	¥202m	2021-04-01 → 2022-03-31	Standalone	Operating income
Ordinary income	¥9m	2022-04-01 → 2023-03-31	Standalone	Ordinary income
Ordinary income	¥227m	2021-04-01 → 2022-03-31	Standalone	Ordinary income
Ordinary income	¥74m	2020-04-01 → 2021-03-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥40m	2019-04-01 → 2020-03-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥174m	2018-04-01 → 2019-03-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥9m	2022-04-01 → 2023-03-31	Standalone	Income before income taxes
Profit before tax	¥226m	2021-04-01 → 2022-03-31	Standalone	Income before income taxes
Net income	¥2m	2022-04-01 → 2023-03-31	Standalone	Profit loss
Net income	¥190m	2021-04-01 → 2022-03-31	Standalone	Profit loss
Net income	¥22m	2020-04-01 → 2021-03-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥356m	2019-04-01 → 2020-03-31^d	Standalone	Net income loss (5-year summary)
Net income	¥109m	2018-04-01 → 2019-03-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥5.0bn	at 2023-03-31	Standalone	Assets
Total assets	¥4.8bn	at 2022-03-31	Standalone	Assets
Total assets	¥4.5bn	at 2021-03-31^d	Standalone	Total assets (5-year summary)
Total assets	¥4.2bn	at 2020-03-31^d	Standalone	Total assets (5-year summary)
Total assets	¥4.9bn	at 2019-03-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥1.9bn	at 2023-03-31	Standalone	Liabilities
Total liabilities	¥1.7bn	at 2022-03-31	Standalone	Liabilities
Net assets / equity	¥3.1bn	at 2023-03-31	Standalone	Net assets
Net assets / equity	¥3.1bn	at 2022-03-31	Standalone	Net assets
Net assets / equity	¥2.9bn	at 2021-03-31^d	Standalone	Net assets
Net assets / equity	¥2.9bn	at 2020-03-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥3.3bn	at 2019-03-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥765m	at 2023-03-31	Standalone	Cash and deposits
Cash and deposits	¥885m	at 2022-03-31	Standalone	Cash and deposits
EPS (basic)	¥0.25	2022-04-01 → 2023-03-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥30.72	2021-04-01 → 2022-03-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥3.55	2020-04-01 → 2021-03-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-56.55	2019-04-01 → 2020-03-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥17.4	2018-04-01 → 2019-03-31^d	Standalone	Basic earnings loss per share (5-year summary)
Dividend per share	¥1	2022-04-01 → 2023-03-31	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥4	2021-04-01 → 2022-03-31	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥1	2020-04-01 → 2021-03-31^d	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥4	2018-04-01 → 2019-03-31^d	Standalone	Dividend paid per share (5-year summary)
Net assets per share	¥498.68	at 2023-03-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥500.51	at 2022-03-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥477.27	at 2021-03-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥473.77	at 2020-03-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥529.65	at 2019-03-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	62.0%	at 2023-03-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	65.5%	at 2022-03-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	65.1%	at 2021-03-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	69.4%	at 2020-03-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	68.8%	at 2019-03-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	0.1%	2022-04-01 → 2023-03-31	Standalone	Rate of return on equity (5-year summary)
ROE	6.2%	2021-04-01 → 2022-03-31	Standalone	Rate of return on equity (5-year summary)
ROE	0.8%	2020-04-01 → 2021-03-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	-11.4%	2019-04-01 → 2020-03-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	3.3%	2018-04-01 → 2019-03-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	6,316,000	at 2023-03-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	6,316,000	at 2022-03-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	6,316,000	at 2021-03-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	6,316,000	at 2020-03-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	6,316,000	at 2019-03-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	89	at 2023-03-31	Standalone	Number of employees
Employees	96	at 2022-03-31	Standalone	Number of employees
Employees	102	at 2021-03-31^d	Standalone	Number of employees
Employees	109	at 2020-03-31^d	Standalone	Number of employees
Employees	109	at 2019-03-31^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 · 1,354

Item	Context	Value	Unit
Net assets	CurrentYearInstant_NonConsolidatedMember_GeneralReserveMember	1130000000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_ReserveForReductionEntry2Member	9956000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_RetainedEarningsBroughtForwardMember	564430000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_RetainedEarningsMember	1714387000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_TreasuryStockMember	-15416000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_ShareholdersEquityMember	3134504000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_ValuationDifferenceOnAvailableForSaleSecuritiesMember	19000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_ValuationAndTranslationAdjustmentsMember	19000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember	3134523000	JPY
Restricted stock payment	CurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember	11956000	JPY
Restricted stock payment	CurrentYearDuration_NonConsolidatedMember	11956000	JPY
Dividends from surplus	CurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember	-25050000	JPY
Dividends from surplus	CurrentYearDuration_NonConsolidatedMember	-25050000	JPY
Profit loss	CurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember	1582000	JPY
Profit loss	CurrentYearDuration_NonConsolidatedMember	1582000	JPY
Reversal of reserve for reduction entry2	CurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember	－	JPY
Reversal of reserve for reduction entry2	CurrentYearDuration_NonConsolidatedMember	－	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_NonConsolidatedMember_ValuationDifferenceOnAvailableForSaleSecuritiesMember	71000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_NonConsolidatedMember_ValuationAndTranslationAdjustmentsMember	71000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_NonConsolidatedMember	71000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_TreasuryStockMember	－	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember	-11512000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_ValuationDifferenceOnAvailableForSaleSecuritiesMember	71000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_ValuationAndTranslationAdjustmentsMember	71000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember	-11440000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_TreasuryStockMember	-15416000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_ShareholdersEquityMember	3122992000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_ValuationDifferenceOnAvailableForSaleSecuritiesMember	90000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_ValuationAndTranslationAdjustmentsMember	90000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember	3123082000	JPY
Promotion expenses sga	Prior1YearDuration_NonConsolidatedMember	20075000	JPY
Promotion expenses sga	CurrentYearDuration_NonConsolidatedMember	14328000	JPY
Directors compensations sga	Prior1YearDuration_NonConsolidatedMember	110940000	JPY
Directors compensations sga	CurrentYearDuration_NonConsolidatedMember	114540000	JPY
Salaries and allowances sga	Prior1YearDuration_NonConsolidatedMember	55374000	JPY
Salaries and allowances sga	CurrentYearDuration_NonConsolidatedMember	58556000	JPY
Provision for bonuses sga	Prior1YearDuration_NonConsolidatedMember	11124000	JPY
Provision for bonuses sga	CurrentYearDuration_NonConsolidatedMember	13286000	JPY
Provision for directors retirement benefits sga	Prior1YearDuration_NonConsolidatedMember	12658000	JPY
Provision for directors retirement benefits sga	CurrentYearDuration_NonConsolidatedMember	13043000	JPY
Depreciation ga	Prior1YearDuration_NonConsolidatedMember	20397000	JPY
Depreciation ga	CurrentYearDuration_NonConsolidatedMember	21913000	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	2023-06-29
Fiscal year cover page	FilingDateInstant	Original text (Japanese) 第61期(自 2022年４月１日至 2023年３月31日)
Company name cover page	FilingDateInstant	Original text (Japanese) ヒーハイスト株式会社
Company name in english cover page	FilingDateInstant	HEPHAIST CO.,LTD.
Title and name of representative cover page	FilingDateInstant	Original text (Japanese) 代表取締役社長尾崎浩太

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 2022-03-31	pass rounding
balance sheet identity	consolidated 2023-03-31	pass
balance sheet identity	non_consolidated 2022-03-31	pass rounding
balance sheet identity	non_consolidated 2023-03-31	pass rounding
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2021-03-31	pass
statement vs summary · net assets	consolidated 2022-03-31	pass
statement vs summary · net assets	consolidated 2023-03-31	pass
statement vs summary · net assets	non_consolidated 2021-03-31	pass
statement vs summary · net assets	non_consolidated 2022-03-31	pass
statement vs summary · net assets	non_consolidated 2023-03-31	pass
statement vs summary · net income attributable to parent	consolidated 2021-04-01/2022-03-31	pass
statement vs summary · net income attributable to parent	consolidated 2022-04-01/2023-03-31	pass
statement vs summary · operating cash flow	consolidated 2021-04-01/2022-03-31	pass
statement vs summary · operating cash flow	consolidated 2022-04-01/2023-03-31	pass
statement vs summary · revenue	consolidated 2021-04-01/2022-03-31	pass
statement vs summary · revenue	consolidated 2022-04-01/2023-03-31	pass
statement vs summary · revenue	non_consolidated 2021-04-01/2022-03-31	pass
statement vs summary · revenue	non_consolidated 2022-04-01/2023-03-31	pass
statement vs summary · total assets	consolidated 2022-03-31	pass
statement vs summary · total assets	consolidated 2023-03-31	pass
statement vs summary · total assets	non_consolidated 2022-03-31	pass
statement vs summary · total assets	non_consolidated 2023-03-31	pass