Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-28

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 139

Metric	Value	Period	Scope	Source row
Revenue	¥289m	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥447m	2022-01-01 → 2022-12-31	Cons.	Net sales
Revenue	¥633m	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥642m	2020-01-01 → 2020-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥834m	2019-01-01 → 2019-12-31^d	Cons.	Net sales (5-year summary)
Operating income	−¥427m	2023-01-01 → 2023-12-31	Cons.	Operating income
Operating income	−¥223m	2022-01-01 → 2022-12-31	Cons.	Operating income
Ordinary income	−¥439m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	−¥225m	2022-01-01 → 2022-12-31	Cons.	Ordinary income
Ordinary income	−¥97m	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥186m	2020-01-01 → 2020-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥81m	2019-01-01 → 2019-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥496m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Profit before tax	−¥228m	2022-01-01 → 2022-12-31	Cons.	Income before income taxes
Net income (owners)	−¥491m	2023-01-01 → 2023-12-31	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
Net income (owners)	−¥741m	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥345m	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥374m	2019-01-01 → 2019-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥502m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Net income	−¥232m	2022-01-01 → 2022-12-31	Cons.	Profit loss
Total assets	¥349m	at 2023-12-31	Cons.	Assets
Total assets	¥437m	at 2022-12-31	Cons.	Assets
Total assets	¥445m	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥668m	at 2020-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥409m	at 2019-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥238m	at 2023-12-31	Cons.	Liabilities
Total liabilities	¥364m	at 2022-12-31	Cons.	Liabilities
Net assets / equity	¥111m	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥73m	at 2022-12-31	Cons.	Net assets
Net assets / equity	−¥369m	at 2021-12-31^d	Cons.	Net assets
Net assets / equity	¥169m	at 2020-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥209m	at 2019-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥174m	at 2023-12-31	Cons.	Cash and deposits
Cash and deposits	¥350m	at 2022-12-31	Cons.	Cash and deposits
Cash & equivalents	¥174m	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥350m	at 2022-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥260m	at 2021-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥405m	at 2020-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥136m	at 2019-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥577m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥516m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥218m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥148m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥238m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥100m	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	−¥33m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥148m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥55m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥501m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥576m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥105m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥564m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥114m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-27.06	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-25.67	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-99.25	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-50.5	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-60.11	2019-01-01 → 2019-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
Net assets per share	¥4.89	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥3.39	at 2022-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥-41.64	at 2021-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥21.6	at 2020-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥32.63	at 2019-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	31.1%	at 2023-12-31	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	-83.9%	at 2021-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	24.1%	at 2020-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	49.9%	at 2019-12-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	-600.0%	2023-01-01 → 2023-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	-214.5%	2020-01-01 → 2020-12-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	-183.3%	2019-01-01 → 2019-12-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	43	at 2023-12-31	Cons.	Number of employees
Employees	49	at 2022-12-31	Cons.	Number of employees
Employees	60	at 2021-12-31^d	Cons.	Number of employees
Employees	74	at 2020-12-31^d	Cons.	Number of employees
Employees	72	at 2019-12-31^d	Cons.	Number of employees
Revenue	¥277m	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥407m	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥553m	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥565m	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥811m	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥324m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	−¥193m	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	−¥325m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥195m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	−¥50m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥144m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥56m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥470m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	−¥230m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	−¥476m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	−¥234m	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	−¥749m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥362m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥349m	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥355m	at 2023-12-31	Standalone	Assets
Total assets	¥435m	at 2022-12-31	Standalone	Assets
Total assets	¥437m	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥644m	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥391m	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥224m	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥363m	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥131m	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥72m	at 2022-12-31	Standalone	Net assets
Net assets / equity	−¥368m	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥180m	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥237m	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥96m	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥344m	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥-26.18	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-25.86	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-100.41	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-52.86	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-56.07	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
Net assets per share	¥5.54	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥3.3	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥-41.54	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥23.09	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥37.02	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	34.7%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	12.4%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	-85.0%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	26.7%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	59.3%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	-537.4%	2023-01-01 → 2023-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	-210.0%	2020-01-01 → 2020-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	-150.7%	2019-01-01 → 2019-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	22,224,420	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	5,429,440	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	2,985,180	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	2,485,180	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	2,085,780	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	32	at 2023-12-31	Standalone	Number of employees
Employees	49	at 2022-12-31	Standalone	Number of employees
Employees	52	at 2021-12-31^d	Standalone	Number of employees
Employees	73	at 2020-12-31^d	Standalone	Number of employees
Employees	71	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 · 1,182

Item	Context	Value	Unit
Interest expenses ope cf	Prior1YearDuration	7300000	JPY
Interest expenses ope cf	CurrentYearDuration	2195000	JPY
Equity in earnings losses of affiliates ope cf	Prior1YearDuration	－	JPY
Equity in earnings losses of affiliates ope cf	CurrentYearDuration	10982000	JPY
Decrease increase in notes and accounts receivable trade ope cf	Prior1YearDuration	46740000	JPY
Decrease increase in notes and accounts receivable trade ope cf	CurrentYearDuration	940000	JPY
Decrease increase in inventories ope cf	Prior1YearDuration	－	JPY
Decrease increase in inventories ope cf	CurrentYearDuration	-14181000	JPY
Increase decrease in notes and accounts payable trade ope cf	Prior1YearDuration	-7415000	JPY
Increase decrease in notes and accounts payable trade ope cf	CurrentYearDuration	-3326000	JPY
Increase decrease in accounts payable other ope cf	Prior1YearDuration	97319000	JPY
Increase decrease in accounts payable other ope cf	CurrentYearDuration	-116536000	JPY
Increase decrease in accrued consumption taxes ope cf	Prior1YearDuration	-10842000	JPY
Increase decrease in accrued consumption taxes ope cf	CurrentYearDuration	10394000	JPY
Increase decrease in accrued expenses ope cf	Prior1YearDuration	-1209000	JPY
Increase decrease in accrued expenses ope cf	CurrentYearDuration	-1250000	JPY
Other net ope cf	Prior1YearDuration	-4226000	JPY
Other net ope cf	CurrentYearDuration	-9611000	JPY
Subtotal ope cf	Prior1YearDuration	-507017000	JPY
Subtotal ope cf	CurrentYearDuration	-532717000	JPY
Interest and dividends income received ope cf inv cf	Prior1YearDuration	6000	JPY
Interest and dividends income received ope cf inv cf	CurrentYearDuration	1000	JPY
Interest expenses paid ope cf fin cf	Prior1YearDuration	-7300000	JPY
Interest expenses paid ope cf fin cf	CurrentYearDuration	-2195000	JPY
Payments into deposit money ope cf	Prior1YearDuration	－	JPY
Payments into deposit money ope cf	CurrentYearDuration	-25300000	JPY
Income taxes paid refund ope cf	Prior1YearDuration	-1481000	JPY
Income taxes paid refund ope cf	CurrentYearDuration	-16880000	JPY
Net cash provided by used in operating activities	Prior1YearDuration	-515792000	JPY
Net cash provided by used in operating activities	CurrentYearDuration	-577091000	JPY
Increase decrease in collateral time deposit inv cf	Prior1YearDuration	22921000	JPY
Increase decrease in collateral time deposit inv cf	CurrentYearDuration	－	JPY
Purchase of property plant and equipment inv cf	Prior1YearDuration	-14919000	JPY
Purchase of property plant and equipment inv cf	CurrentYearDuration	-4900000	JPY
Purchase of intangible assets inv cf	Prior1YearDuration	-2216000	JPY
Purchase of intangible assets inv cf	CurrentYearDuration	-2996000	JPY
Purchase of investment securities inv cf	Prior1YearDuration	－	JPY
Purchase of investment securities inv cf	CurrentYearDuration	-50000000	JPY
Proceeds from sales of short term and long term investment securities inv cf	Prior1YearDuration	10000000	JPY
Proceeds from sales of short term and long term investment securities inv cf	CurrentYearDuration	－	JPY
Proceeds from collection of lease and guarantee deposits inv cf	Prior1YearDuration	23152000	JPY
Proceeds from collection of lease and guarantee deposits inv cf	CurrentYearDuration	－	JPY
Payments for lease and guarantee deposits inv cf	Prior1YearDuration	-15310000	JPY
Payments for lease and guarantee deposits inv cf	CurrentYearDuration	-711000	JPY
Purchase of investments in subsidiaries resulting in change in scope of consolidation inv cf	Prior1YearDuration	－	JPY
Purchase of investments in subsidiaries resulting in change in scope of consolidation inv cf	CurrentYearDuration	-40901000	JPY
Proceeds from sales of investments in subsidiaries resulting in change in scope of consolidation inv cf	Prior1YearDuration	730000	JPY
Proceeds from sales of investments in subsidiaries resulting in change in scope of consolidation inv cf	CurrentYearDuration	－	JPY
Payments for sales of investments in subsidiaries resulting in change in scope of consolidation inv cf	Prior1YearDuration	－	JPY
Payments for sales of investments in subsidiaries resulting in change in scope of consolidation inv cf	CurrentYearDuration	-1744000	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 rounding
balance sheet identity	non_consolidated 2022-12-31	pass rounding
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