Quarterly report · Q1

Period2023-01-01 → 2023-03-31

Filed2023-05-15

StandardJapan GAAP

ConsolidatedYes

Data checks12 of 12 passed

Key figures · 31

Metric	Value	Period	Scope	Source row
Revenue	¥73m	2023-01-01 → 2023-03-31	Cons.	Net sales
Revenue	¥447m	2022-01-01 → 2022-12-31	Cons.	Net sales (5-year summary)
Revenue	¥127m	2022-01-01 → 2022-03-31	Cons.	Net sales
Operating income	−¥100m	2023-01-01 → 2023-03-31	Cons.	Operating income
Operating income	−¥31m	2022-01-01 → 2022-03-31	Cons.	Operating income
Ordinary income	−¥100m	2023-01-01 → 2023-03-31	Cons.	Ordinary income
Ordinary income	−¥225m	2022-01-01 → 2022-12-31	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥28m	2022-01-01 → 2022-03-31	Cons.	Ordinary income
Profit before tax	−¥95m	2023-01-01 → 2023-03-31	Cons.	Income before income taxes
Profit before tax	−¥29m	2022-01-01 → 2022-03-31	Cons.	Income before income taxes
Net income (owners)	−¥98m	2023-01-01 → 2023-03-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥232m	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥30m	2022-01-01 → 2022-03-31	Cons.	Profit loss attributable to owners of parent
Net income	−¥98m	2023-01-01 → 2023-03-31	Cons.	Profit loss
Net income	−¥30m	2022-01-01 → 2022-03-31	Cons.	Profit loss
Total assets	¥209m	at 2023-03-31	Cons.	Assets
Total assets	¥437m	at 2022-12-31	Cons.	Assets
Total assets	¥360m	at 2022-03-31	Cons.	Total assets (5-year summary)
Total liabilities	¥237m	at 2023-03-31	Cons.	Liabilities
Total liabilities	¥364m	at 2022-12-31	Cons.	Liabilities
Net assets / equity	−¥28m	at 2023-03-31	Cons.	Net assets
Net assets / equity	¥73m	at 2022-12-31	Cons.	Net assets
Net assets / equity	−¥397m	at 2022-03-31	Cons.	Net assets (5-year summary)
Cash and deposits	¥106m	at 2023-03-31	Cons.	Cash and deposits
Cash and deposits	¥350m	at 2022-12-31	Cons.	Cash and deposits
EPS (basic)	¥-18.01	2023-01-01 → 2023-03-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-77	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-9.89	2022-01-01 → 2022-03-31	Cons.	Basic earnings loss per share (5-year summary)
Equity ratio	-20.3%	at 2023-03-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	12.6%	at 2022-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	-111.4%	at 2022-03-31	Cons.	Equity to asset ratio (5-year summary)

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 · 273

Item	Context	Value	Unit
Liabilities	Prior1YearInstant	364008000	JPY
Liabilities	CurrentQuarterInstant	237397000	JPY
Capital stock	Prior1YearInstant	532007000	JPY
Capital stock	CurrentQuarterInstant	532007000	JPY
Capital surplus	Prior1YearInstant	860801000	JPY
Capital surplus	CurrentQuarterInstant	860801000	JPY
Retained earnings	Prior1YearInstant	-1337627000	JPY
Retained earnings	CurrentQuarterInstant	-1435393000	JPY
Shareholders equity	Prior1YearInstant	55180000	JPY
Shareholders equity	CurrentQuarterInstant	-42584000	JPY
Foreign currency translation adjustment	Prior1YearInstant	64000	JPY
Foreign currency translation adjustment	CurrentQuarterInstant	75000	JPY
Valuation and translation adjustments	Prior1YearInstant	64000	JPY
Valuation and translation adjustments	CurrentQuarterInstant	75000	JPY
Subscription rights to shares	Prior1YearInstant	17792000	JPY
Subscription rights to shares	CurrentQuarterInstant	14233000	JPY
Net assets	Prior1YearInstant	73037000	JPY
Net assets	CurrentQuarterInstant	-28275000	JPY
Liabilities and net assets	Prior1YearInstant	437045000	JPY
Liabilities and net assets	CurrentQuarterInstant	209122000	JPY
Net sales	Prior1YTDDuration	127480000	JPY
Net sales	CurrentYTDDuration	73168000	JPY
Cost of sales	Prior1YTDDuration	48066000	JPY
Cost of sales	CurrentYTDDuration	32234000	JPY
Gross profit	Prior1YTDDuration	79414000	JPY
Gross profit	CurrentYTDDuration	40934000	JPY
Selling general and administrative expenses	Prior1YTDDuration	110335000	JPY
Selling general and administrative expenses	CurrentYTDDuration	141055000	JPY
Operating income	Prior1YTDDuration	-30920000	JPY
Operating income	CurrentYTDDuration	-100121000	JPY
Interest income noi	Prior1YTDDuration	0	JPY
Interest income noi	CurrentYTDDuration	0	JPY
Subsidy income noi bounty	Prior1YTDDuration	1169000	JPY
Subsidy income noi bounty	CurrentYTDDuration	789000	JPY
Miscellaneous income noi	Prior1YTDDuration	2990000	JPY
Miscellaneous income noi	CurrentYTDDuration	294000	JPY
Non operating income	Prior1YTDDuration	4161000	JPY
Non operating income	CurrentYTDDuration	1084000	JPY
Interest expenses noe	Prior1YTDDuration	721000	JPY
Interest expenses noe	CurrentYTDDuration	500000	JPY
Other noe	Prior1YTDDuration	80000	JPY
Other noe	CurrentYTDDuration	－	JPY
Non operating expenses	Prior1YTDDuration	801000	JPY
Non operating expenses	CurrentYTDDuration	500000	JPY
Ordinary income	Prior1YTDDuration	-27561000	JPY
Ordinary income	CurrentYTDDuration	-99537000	JPY
Gain on reversal of subscription rights to shares ei	Prior1YTDDuration	－	JPY
Gain on reversal of subscription rights to shares ei	CurrentYTDDuration	3558000	JPY
Reversal of allowance for doubtful accounts ei	Prior1YTDDuration	－	JPY
Reversal of allowance for doubtful accounts ei	CurrentYTDDuration	2000000	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 · 12 of 12 passed

balance sheet identity	consolidated 2022-12-31	pass
balance sheet identity	consolidated 2023-03-31	pass
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2022-12-31	pass
statement vs summary · net assets	consolidated 2023-03-31	pass
statement vs summary · net income attributable to parent	consolidated 2022-01-01/2022-03-31	pass
statement vs summary · net income attributable to parent	consolidated 2023-01-01/2023-03-31	pass
statement vs summary · revenue	consolidated 2022-01-01/2022-03-31	pass
statement vs summary · revenue	consolidated 2023-01-01/2023-03-31	pass
statement vs summary · total assets	consolidated 2022-12-31	pass
statement vs summary · total assets	consolidated 2023-03-31	pass