Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-28

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 146

Metric	Value	Period	Scope	Source row
Revenue	¥1.9bn	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥1.9bn	2022-01-01 → 2022-12-31	Cons.	Net sales
Revenue	¥2.1bn	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥2.2bn	2020-01-01 → 2020-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥2.2bn	2019-01-01 → 2019-12-31^d	Cons.	Net sales (5-year summary)
Operating income	¥13m	2023-01-01 → 2023-12-31	Cons.	Operating income
Operating income	−¥54m	2022-01-01 → 2022-12-31	Cons.	Operating income
Ordinary income	¥26m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	¥61m	2022-01-01 → 2022-12-31	Cons.	Ordinary income
Ordinary income	−¥142m	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥90m	2020-01-01 → 2020-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥159m	2019-01-01 → 2019-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥24m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Profit before tax	¥27m	2022-01-01 → 2022-12-31	Cons.	Income before income taxes
Net income (owners)	−¥33m	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥11m	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥176m	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥128m	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥179m	2019-01-01 → 2019-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥34m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Net income	¥10m	2022-01-01 → 2022-12-31	Cons.	Profit loss
Total assets	¥4.1bn	at 2023-12-31	Cons.	Assets
Total assets	¥4.3bn	at 2022-12-31	Cons.	Assets
Total assets	¥4.0bn	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥4.1bn	at 2020-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥3.5bn	at 2019-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥2.4bn	at 2023-12-31	Cons.	Liabilities
Total liabilities	¥2.5bn	at 2022-12-31	Cons.	Liabilities
Net assets / equity	¥1.8bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥1.8bn	at 2022-12-31	Cons.	Net assets
Net assets / equity	¥1.7bn	at 2021-12-31^d	Cons.	Net assets
Net assets / equity	¥1.9bn	at 2020-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥2.0bn	at 2019-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥1.0bn	at 2023-12-31	Cons.	Cash and deposits
Cash and deposits	¥1.1bn	at 2022-12-31	Cons.	Cash and deposits
Cash & equivalents	¥1.0bn	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.1bn	at 2022-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥932m	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	¥1.3bn	at 2019-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥95m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥10m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥30m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥113m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥788m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥131m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥29m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥198m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥632m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥465m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	−¥56m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥194m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥70m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥697m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥82m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-4.83	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥1.7	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-25.62	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-18.65	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-26.2	2019-01-01 → 2019-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥1.69	2022-01-01 → 2022-12-31	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥243.19	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥247.45	at 2022-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥237.66	at 2021-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥261.78	at 2020-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥288.22	at 2019-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	40.8%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	40.0%	at 2022-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	41.5%	at 2021-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	44.0%	at 2020-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	56.1%	at 2019-12-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	-2.0%	2023-01-01 → 2023-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	0.7%	2022-01-01 → 2022-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	-10.3%	2021-01-01 → 2021-12-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	-6.8%	2020-01-01 → 2020-12-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	-8.6%	2019-01-01 → 2019-12-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	84	at 2023-12-31	Cons.	Number of employees
Employees	95	at 2022-12-31	Cons.	Number of employees
Employees	95	at 2021-12-31^d	Cons.	Number of employees
Employees	93	at 2020-12-31^d	Cons.	Number of employees
Employees	108	at 2019-12-31^d	Cons.	Number of employees
Revenue	¥1.9bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥1.9bn	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥2.1bn	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥2.1bn	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥2.2bn	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Operating income	¥10m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	−¥64m	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	¥28m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	¥56m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	−¥158m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥103m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥138m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥23m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	¥22m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	−¥31m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	¥9m	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	−¥190m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥136m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥159m	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥4.0bn	at 2023-12-31	Standalone	Assets
Total assets	¥4.1bn	at 2022-12-31	Standalone	Assets
Total assets	¥3.9bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥4.1bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥3.6bn	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥2.4bn	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥2.5bn	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥1.6bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥1.7bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥1.7bn	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥1.9bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥2.1bn	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥795m	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥864m	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥-4.48	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥1.38	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-27.55	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-19.85	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-23.17	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥1.37	2022-01-01 → 2022-12-31	Standalone	Diluted earnings per share (5-year summary)
Dividend per share	¥8	2019-01-01 → 2019-12-31^d	Standalone	Dividend paid per share (5-year summary)
Net assets per share	¥234.68	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥239.39	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥243.64	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥271.6	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥299.9	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	40.8%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	39.9%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	42.9%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	45.6%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	57.1%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	-1.9%	2023-01-01 → 2023-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	0.6%	2022-01-01 → 2022-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	-10.7%	2021-01-01 → 2021-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	-6.9%	2020-01-01 → 2020-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	-7.3%	2019-01-01 → 2019-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	6,925,400	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	6,917,400	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	6,910,800	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	6,898,800	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	6,881,000	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	82	at 2023-12-31	Standalone	Number of employees
Employees	93	at 2022-12-31	Standalone	Number of employees
Employees	93	at 2021-12-31^d	Standalone	Number of employees
Employees	91	at 2020-12-31^d	Standalone	Number of employees
Employees	107	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 · 1,274

Item	Context	Value	Unit
Independent auditors report consolidated (text)	FilingDateInstant	Text · Plus
Audit firm1 consolidated	FilingDateInstant	Original text (Japanese) 有限責任監査法人トーマツ
Cpa1 audit firm1 consolidated	FilingDateInstant	Original text (Japanese) 伊　　藤　　次　　男
Cpa2 audit firm1 consolidated	FilingDateInstant	Original text (Japanese) 室　　井　　秀　　夫
Key audit matters consolidated (text)	FilingDateInstant	Text · Plus
Overview kam consolidated (text)	FilingDateInstant	Text · Plus
Short description kam consolidated	FilingDateInstant_Row1Member	Original text (Japanese) 直営店舗の有形固定資産の減損損失の認識要否に係る判定の妥当性
Description including reason kam consolidated (text)	FilingDateInstant_Row1Member	Text · Plus
Reference kam consolidated	FilingDateInstant_Row1Member	Original text (Japanese) 注記事項（重要な会計上の見積り）
Auditors response kam consolidated (text)	FilingDateInstant_Row1Member	Text · Plus
Other information consolidated (text)	FilingDateInstant	Text · Plus
Fee related information consolidated (text)	FilingDateInstant	Text · Plus
Independent auditors report non consolidated (text)	FilingDateInstant	Text · Plus
Audit firm1 non consolidated	FilingDateInstant	Original text (Japanese) 有限責任監査法人トーマツ
Cpa1 audit firm1 non consolidated	FilingDateInstant	Original text (Japanese) 伊　　藤　　次　　男
Cpa2 audit firm1 non consolidated	FilingDateInstant	Original text (Japanese) 室　　井　　秀　　夫
Key audit matters non consolidated (text)	FilingDateInstant	Text · Plus
Overview kam non consolidated (text)	FilingDateInstant	Text · Plus
Short description kam non consolidated	FilingDateInstant_Row1Member	Original text (Japanese) 直営店舗の有形固定資産の減損損失の認識要否に係る判定の妥当性
Same as kam for consolidated fskam non consolidated (text)	FilingDateInstant_Row1Member	Text · Plus
Other information non consolidated (text)	FilingDateInstant	Text · Plus
Fee related information non consolidated (text)	FilingDateInstant	Text · Plus
Number of submission	FilingDateInstant	1
Net sales (5-year summary)	Prior4YearDuration	2188000000	JPY
Net sales (5-year summary)	Prior3YearDuration	2182000000	JPY
Net sales (5-year summary)	Prior2YearDuration	2132000000	JPY
Net sales (5-year summary)	Prior1YearDuration	1921000000	JPY
Net sales (5-year summary)	CurrentYearDuration	1914000000	JPY
Ordinary income loss (5-year summary)	Prior4YearDuration	-159000000	JPY
Ordinary income loss (5-year summary)	Prior3YearDuration	-90000000	JPY
Ordinary income loss (5-year summary)	Prior2YearDuration	-142000000	JPY
Ordinary income loss (5-year summary)	Prior1YearDuration	61000000	JPY
Ordinary income loss (5-year summary)	CurrentYearDuration	26000000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior4YearDuration	-179000000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior3YearDuration	-128000000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior2YearDuration	-176000000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior1YearDuration	11000000	JPY
Profit loss attributable to owners of parent (5-year summary)	CurrentYearDuration	-33000000	JPY
Comprehensive income (5-year summary)	Prior4YearDuration	-179000000	JPY
Comprehensive income (5-year summary)	Prior3YearDuration	-121000000	JPY
Comprehensive income (5-year summary)	Prior2YearDuration	-155000000	JPY
Comprehensive income (5-year summary)	Prior1YearDuration	20000000	JPY
Comprehensive income (5-year summary)	CurrentYearDuration	-25000000	JPY
Net assets (5-year summary)	Prior4YearInstant	1986000000	JPY
Net assets (5-year summary)	Prior3YearInstant	1871000000	JPY
Net assets (5-year summary)	Prior2YearInstant	1715000000	JPY
Net assets (5-year summary)	Prior1YearInstant	1788000000	JPY
Net assets (5-year summary)	CurrentYearInstant	1764000000	JPY
Total assets (5-year summary)	Prior4YearInstant	3536000000	JPY
Total assets (5-year summary)	Prior3YearInstant	4103000000	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
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 rounding
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