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
Accounts receivable trade	Prior1YearInstant_NonConsolidatedMember	39374000	JPY
Accounts receivable trade	CurrentYearInstant_NonConsolidatedMember	41805000	JPY
Advances paid	Prior1YearInstant_NonConsolidatedMember	－	JPY
Advances paid	CurrentYearInstant_NonConsolidatedMember	32687000	JPY
Short term loans receivable to subsidiaries and affiliates	Prior1YearInstant_NonConsolidatedMember	－	JPY
Short term loans receivable to subsidiaries and affiliates	CurrentYearInstant_NonConsolidatedMember	127000000	JPY
Prepaid expenses	Prior1YearInstant_NonConsolidatedMember	7455000	JPY
Prepaid expenses	CurrentYearInstant_NonConsolidatedMember	44221000	JPY
Other ca	Prior1YearInstant_NonConsolidatedMember	22893000	JPY
Other ca	CurrentYearInstant_NonConsolidatedMember	3608000	JPY
Allowance for doubtful accounts ca	Prior1YearInstant_NonConsolidatedMember	－	JPY
Allowance for doubtful accounts ca	CurrentYearInstant_NonConsolidatedMember	-38695000	JPY
Current assets	Prior1YearInstant_NonConsolidatedMember	417925000	JPY
Current assets	CurrentYearInstant_NonConsolidatedMember	306763000	JPY
Investment securities	Prior1YearInstant_NonConsolidatedMember	－	JPY
Investment securities	CurrentYearInstant_NonConsolidatedMember	4425000	JPY
Stocks of subsidiaries and affiliates	Prior1YearInstant_NonConsolidatedMember	3500000	JPY
Stocks of subsidiaries and affiliates	CurrentYearInstant_NonConsolidatedMember	5100000	JPY
Lease and guarantee deposits	Prior1YearInstant_NonConsolidatedMember	13600000	JPY
Lease and guarantee deposits	CurrentYearInstant_NonConsolidatedMember	38157000	JPY
Long term accounts receivable other	Prior1YearInstant_NonConsolidatedMember	362735000	JPY
Long term accounts receivable other	CurrentYearInstant_NonConsolidatedMember	341445000	JPY
Long term prepaid expenses	Prior1YearInstant_NonConsolidatedMember	－	JPY
Long term prepaid expenses	CurrentYearInstant_NonConsolidatedMember	913000	JPY
Other ioa	Prior1YearInstant_NonConsolidatedMember	10000	JPY
Other ioa	CurrentYearInstant_NonConsolidatedMember	20000	JPY
Allowance for doubtful accounts ioa by group	Prior1YearInstant_NonConsolidatedMember	-362735000	JPY
Allowance for doubtful accounts ioa by group	CurrentYearInstant_NonConsolidatedMember	-341445000	JPY
Investments and other assets	Prior1YearInstant_NonConsolidatedMember	17110000	JPY
Investments and other assets	CurrentYearInstant_NonConsolidatedMember	48616000	JPY
Noncurrent assets	Prior1YearInstant_NonConsolidatedMember	17110000	JPY
Noncurrent assets	CurrentYearInstant_NonConsolidatedMember	48616000	JPY
Assets	Prior1YearInstant_NonConsolidatedMember	435036000	JPY
Assets	CurrentYearInstant_NonConsolidatedMember	355379000	JPY
Accounts payable trade	Prior1YearInstant_NonConsolidatedMember	6951000	JPY
Accounts payable trade	CurrentYearInstant_NonConsolidatedMember	7689000	JPY
Current portion of long term loans payable	Prior1YearInstant_NonConsolidatedMember	45144000	JPY
Current portion of long term loans payable	CurrentYearInstant_NonConsolidatedMember	27444000	JPY
Accounts payable other	Prior1YearInstant_NonConsolidatedMember	122291000	JPY
Accounts payable other	CurrentYearInstant_NonConsolidatedMember	20850000	JPY
Accrued expenses	Prior1YearInstant_NonConsolidatedMember	7520000	JPY
Accrued expenses	CurrentYearInstant_NonConsolidatedMember	5571000	JPY
Income taxes payable	Prior1YearInstant_NonConsolidatedMember	9001000	JPY
Income taxes payable	CurrentYearInstant_NonConsolidatedMember	9804000	JPY
Advances received	Prior1YearInstant_NonConsolidatedMember	11141000	JPY
Advances received	CurrentYearInstant_NonConsolidatedMember	10745000	JPY
Deposits received	Prior1YearInstant_NonConsolidatedMember	3316000	JPY
Deposits received	CurrentYearInstant_NonConsolidatedMember	4066000	JPY
Current liabilities	Prior1YearInstant_NonConsolidatedMember	205367000	JPY
Current liabilities	CurrentYearInstant_NonConsolidatedMember	86171000	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