Annual report

Period2021-04-01 → 2022-03-31
Filed2023-03-17
StandardIFRS
ConsolidatedYes
Data checks21 of 21 passed

Amends S100OMMB.

Key figures · 142
MetricValuePeriodScopeSource row
Revenue¥2.1bn2021-04-01 → 2022-03-31Cons.Revenue IFRS
Revenue¥1.6bn2020-04-01 → 2021-03-31Cons.Revenue IFRS
Revenue¥2.4bn2019-04-01 → 2020-03-31dCons.Revenue IFRS (5-year summary)
Revenue¥2.2bn2018-04-01 → 2019-03-31dCons.Revenue IFRS (5-year summary)
Revenue¥2.0bn2017-04-01 → 2018-03-31dCons.Revenue IFRS (5-year summary)
Operating income¥89m2021-04-01 → 2022-03-31Cons.Operating profit loss IFRS
Operating income−¥313m2020-04-01 → 2021-03-31Cons.Operating profit loss IFRS
Profit before tax¥82m2021-04-01 → 2022-03-31Cons.Profit loss before tax IFRS
Profit before tax−¥318m2020-04-01 → 2021-03-31Cons.Profit loss before tax IFRS
Profit before tax¥166m2019-04-01 → 2020-03-31dCons.Profit loss before tax IFRS (5-year summary)
Profit before tax¥145m2018-04-01 → 2019-03-31dCons.Profit loss before tax IFRS (5-year summary)
Profit before tax¥138m2017-04-01 → 2018-03-31dCons.Profit loss before tax IFRS (5-year summary)
Net income (owners)¥51m2021-04-01 → 2022-03-31Cons.Profit loss attributable to owners of parent IFRS
Net income (owners)−¥217m2020-04-01 → 2021-03-31Cons.Profit loss attributable to owners of parent IFRS
Net income (owners)¥113m2019-04-01 → 2020-03-31dCons.Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)¥89m2018-04-01 → 2019-03-31dCons.Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)¥91m2017-04-01 → 2018-03-31dCons.Profit loss attributable to owners of parent IFRS (5-year summary)
Net income¥51m2021-04-01 → 2022-03-31Cons.Profit loss IFRS
Net income−¥217m2020-04-01 → 2021-03-31Cons.Profit loss IFRS
Total assets¥2.4bnat 2022-03-31Cons.Assets IFRS
Total assets¥2.4bnat 2021-03-31Cons.Assets IFRS
Total assets¥2.2bnat 2020-03-31dCons.Total assets IFRS (5-year summary)
Total assets¥1.7bnat 2019-03-31dCons.Total assets IFRS (5-year summary)
Total assets¥1.6bnat 2018-03-31dCons.Total assets IFRS (5-year summary)
Total liabilities¥1.6bnat 2022-03-31Cons.Liabilities IFRS
Total liabilities¥1.6bnat 2021-03-31Cons.Liabilities IFRS
Net assets / equity¥848mat 2022-03-31Cons.Equity IFRS
Net assets / equity¥789mat 2021-03-31Cons.Equity IFRS
Net assets / equity¥1.0bnat 2020-03-31dCons.Equity IFRS
Equity (owners)¥848mat 2022-03-31Cons.Equity attributable to owners of parent IFRS
Equity (owners)¥789mat 2021-03-31Cons.Equity attributable to owners of parent IFRS
Equity (owners)¥1.0bnat 2020-03-31dCons.Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)¥890mat 2019-03-31dCons.Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)¥735mat 2018-03-31dCons.Equity attributable to owners of parent IFRS (5-year summary)
Cash & equivalents¥393mat 2022-03-31Cons.Cash and cash equivalents IFRS
Cash & equivalents¥365mat 2021-03-31Cons.Cash and cash equivalents IFRS
Cash & equivalents¥281mat 2020-03-31dCons.Cash and cash equivalents IFRS
Cash & equivalents¥146mat 2019-03-31dCons.Cash and cash equivalents IFRS (5-year summary)
Cash & equivalents¥99mat 2018-03-31dCons.Cash and cash equivalents IFRS (5-year summary)
Operating cash flow¥366m2021-04-01 → 2022-03-31Cons.Net cash provided by used in operating activities IFRS
Operating cash flow−¥80m2020-04-01 → 2021-03-31Cons.Net cash provided by used in operating activities IFRS
Operating cash flow¥363m2019-04-01 → 2020-03-31dCons.Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow¥108m2018-04-01 → 2019-03-31dCons.Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow¥162m2017-04-01 → 2018-03-31dCons.Cash flows from used in operating activities IFRS (5-year summary)
Investing cash flow−¥93m2021-04-01 → 2022-03-31Cons.Net cash provided by used in investing activities IFRS
Investing cash flow−¥49m2020-04-01 → 2021-03-31Cons.Net cash provided by used in investing activities IFRS
Investing cash flow−¥51m2019-04-01 → 2020-03-31dCons.Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow−¥49m2018-04-01 → 2019-03-31dCons.Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow−¥70m2017-04-01 → 2018-03-31dCons.Cash flows from used in investing activities IFRS (5-year summary)
Financing cash flow−¥245m2021-04-01 → 2022-03-31Cons.Net cash provided by used in financing activities IFRS
Financing cash flow¥213m2020-04-01 → 2021-03-31Cons.Net cash provided by used in financing activities IFRS
Financing cash flow−¥177m2019-04-01 → 2020-03-31dCons.Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow−¥12m2018-04-01 → 2019-03-31dCons.Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow−¥93m2017-04-01 → 2018-03-31dCons.Cash flows from used in financing activities IFRS (5-year summary)
EPS (basic)¥22.522021-04-01 → 2022-03-31Cons.Basic earnings loss per share IFRS
EPS (basic)¥-96.462020-04-01 → 2021-03-31Cons.Basic earnings loss per share IFRS
EPS (basic)¥50.432019-04-01 → 2020-03-31dCons.Basic earnings loss per share IFRS (5-year summary)
EPS (basic)¥40.222018-04-01 → 2019-03-31dCons.Basic earnings loss per share IFRS (5-year summary)
EPS (basic)¥42.382017-04-01 → 2018-03-31dCons.Basic earnings loss per share IFRS (5-year summary)
EPS (diluted)¥22.452021-04-01 → 2022-03-31Cons.Diluted earnings loss per share IFRS
EPS (diluted)¥-96.462020-04-01 → 2021-03-31Cons.Diluted earnings loss per share IFRS
EPS (diluted)¥49.792019-04-01 → 2020-03-31dCons.Diluted earnings loss per share IFRS (5-year summary)
EPS (diluted)¥39.152018-04-01 → 2019-03-31dCons.Diluted earnings loss per share IFRS (5-year summary)
EPS (diluted)¥42.382017-04-01 → 2018-03-31dCons.Diluted earnings loss per share IFRS (5-year summary)
Net assets per share¥374.07at 2022-03-31Cons.Equity to asset ratio IFRS (5-year summary)
Net assets per share¥350.68at 2021-03-31Cons.Equity to asset ratio IFRS (5-year summary)
Net assets per share¥446.95at 2020-03-31dCons.Equity to asset ratio IFRS (5-year summary)
Net assets per share¥402.51at 2019-03-31dCons.Equity to asset ratio IFRS (5-year summary)
Net assets per share¥343.75at 2018-03-31dCons.Equity to asset ratio IFRS (5-year summary)
Equity ratio35.0%at 2022-03-31Cons.Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio32.8%at 2021-03-31Cons.Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio45.2%at 2020-03-31dCons.Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio51.4%at 2019-03-31dCons.Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio44.7%at 2018-03-31dCons.Ratio of owners equity to gross assets IFRS (5-year summary)
ROE6.2%2021-04-01 → 2022-03-31Cons.Rate of return on equity IFRS (5-year summary)
ROE-24.2%2020-04-01 → 2021-03-31Cons.Rate of return on equity IFRS (5-year summary)
ROE11.9%2019-04-01 → 2020-03-31dCons.Rate of return on equity IFRS (5-year summary)
ROE10.9%2018-04-01 → 2019-03-31dCons.Rate of return on equity IFRS (5-year summary)
ROE13.2%2017-04-01 → 2018-03-31dCons.Rate of return on equity IFRS (5-year summary)
Employees325at 2022-03-31Cons.Number of employees
Employees360at 2021-03-31Cons.Number of employees
Employees343at 2020-03-31dCons.Number of employees
Employees290at 2019-03-31dCons.Number of employees
Employees265at 2018-03-31dCons.Number of employees
Revenue¥2.1bn2021-04-01 → 2022-03-31StandaloneNet sales
Revenue¥1.6bn2020-04-01 → 2021-03-31StandaloneNet sales
Revenue¥2.4bn2019-04-01 → 2020-03-31dStandaloneNet sales (5-year summary)
Revenue¥2.2bn2018-04-01 → 2019-03-31dStandaloneNet sales (5-year summary)
Revenue¥2.0bn2017-04-01 → 2018-03-31dStandaloneNet sales (5-year summary)
Operating income−¥127m2021-04-01 → 2022-03-31StandaloneOperating income
Operating income−¥672m2020-04-01 → 2021-03-31StandaloneOperating income
Ordinary income−¥65m2021-04-01 → 2022-03-31StandaloneOrdinary income
Ordinary income−¥414m2020-04-01 → 2021-03-31StandaloneOrdinary income
Ordinary income¥37m2019-04-01 → 2020-03-31dStandaloneOrdinary income loss (5-year summary)
Ordinary income¥15m2018-04-01 → 2019-03-31dStandaloneOrdinary income loss (5-year summary)
Ordinary income¥11m2017-04-01 → 2018-03-31dStandaloneOrdinary income loss (5-year summary)
Profit before tax−¥65m2021-04-01 → 2022-03-31StandaloneIncome before income taxes
Profit before tax−¥416m2020-04-01 → 2021-03-31StandaloneIncome before income taxes
Net income−¥95m2021-04-01 → 2022-03-31StandaloneProfit loss
Net income−¥334m2020-04-01 → 2021-03-31StandaloneProfit loss
Net income−¥22m2019-04-01 → 2020-03-31dStandaloneNet income loss (5-year summary)
Net income−¥42m2018-04-01 → 2019-03-31dStandaloneNet income loss (5-year summary)
Net income−¥39m2017-04-01 → 2018-03-31dStandaloneNet income loss (5-year summary)
Total assets¥1.1bnat 2022-03-31StandaloneAssets
Total assets¥1.2bnat 2021-03-31StandaloneAssets
Total assets¥1.1bnat 2020-03-31dStandaloneTotal assets (5-year summary)
Total assets¥1.1bnat 2019-03-31dStandaloneTotal assets (5-year summary)
Total assets¥1.1bnat 2018-03-31dStandaloneTotal assets (5-year summary)
Total liabilities¥1.2bnat 2022-03-31StandaloneLiabilities
Total liabilities¥1.2bnat 2021-03-31StandaloneLiabilities
Net assets / equity−¥114mat 2022-03-31StandaloneNet assets
Net assets / equity−¥27mat 2021-03-31StandaloneNet assets
Net assets / equity¥305mat 2020-03-31dStandaloneNet assets
Net assets / equity¥313mat 2019-03-31dStandaloneNet assets (5-year summary)
Net assets / equity¥287mat 2018-03-31dStandaloneNet assets (5-year summary)
Cash and deposits¥388mat 2022-03-31StandaloneCash and deposits
Cash and deposits¥359mat 2021-03-31StandaloneCash and deposits
EPS (basic)¥-422021-04-01 → 2022-03-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-148.812020-04-01 → 2021-03-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-9.82019-04-01 → 2020-03-31dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-19.072018-04-01 → 2019-03-31dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-18.442017-04-01 → 2018-03-31dStandaloneBasic earnings loss per share (5-year summary)
Net assets per share¥-51.62at 2022-03-31StandaloneNet assets per share (5-year summary)
Net assets per share¥-15.24at 2021-03-31StandaloneNet assets per share (5-year summary)
Net assets per share¥131.78at 2020-03-31dStandaloneNet assets per share (5-year summary)
Net assets per share¥133.97at 2019-03-31dStandaloneNet assets per share (5-year summary)
Net assets per share¥128.36at 2018-03-31dStandaloneNet assets per share (5-year summary)
Equity ratio-10.8%at 2022-03-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio-2.9%at 2021-03-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio27.4%at 2020-03-31dStandaloneEquity to asset ratio (5-year summary)
Equity ratio27.5%at 2019-03-31dStandaloneEquity to asset ratio (5-year summary)
Equity ratio24.3%at 2018-03-31dStandaloneEquity to asset ratio (5-year summary)
Shares issued2,268,160at 2022-03-31StandaloneTotal number of issued shares (5-year summary)
Shares issued2,250,260at 2021-03-31StandaloneTotal number of issued shares (5-year summary)
Shares issued2,243,510at 2020-03-31dStandaloneTotal number of issued shares (5-year summary)
Shares issued2,211,810at 2019-03-31dStandaloneTotal number of issued shares (5-year summary)
Shares issued2,136,810at 2018-03-31dStandaloneTotal number of issued shares (5-year summary)
Employees322at 2022-03-31StandaloneNumber of employees
Employees357at 2021-03-31StandaloneNumber of employees
Employees340at 2020-03-31dStandaloneNumber of employees
Employees287at 2019-03-31dStandaloneNumber of employees
Employees264at 2018-03-31dStandaloneNumber 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.

Segments · 24
SegmentItemPeriodValue
Media Businessreportable segmentemployeesat 2022-03-313 pure
Media Businessreportable segmentrevenue2021-04-01 → 2022-03-31¥13m
Media Businessreportable segmentrevenue external2021-04-01 → 2022-03-31¥13m
Media Businessreportable segmentsegment profit2021-04-01 → 2022-03-31−¥4m
Nail Businessreportable segmentemployeesat 2022-03-31322 pure
Nail Businessreportable segmentrevenue2021-04-01 → 2022-03-31¥2.1bn
Nail Businessreportable segmentrevenue external2021-04-01 → 2022-03-31¥2.1bn
Nail Businessreportable segmentrevenue intersegment2021-04-01 → 2022-03-31¥2m
Nail Businessreportable segmentsegment profit2021-04-01 → 2022-03-31¥92m
—segment totalrevenue2021-04-01 → 2022-03-31¥2.1bn
—segment totalrevenue external2021-04-01 → 2022-03-31¥2.1bn
—segment totalrevenue intersegment2021-04-01 → 2022-03-31¥2m
—segment totalsegment profit2021-04-01 → 2022-03-31¥89m
Media Businessreportable segmentrevenue2020-04-01 → 2021-03-31¥9m
Media Businessreportable segmentrevenue external2020-04-01 → 2021-03-31¥9m
Media Businessreportable segmentsegment profit2020-04-01 → 2021-03-31−¥5m
Nail Businessreportable segmentrevenue2020-04-01 → 2021-03-31¥1.6bn
Nail Businessreportable segmentrevenue external2020-04-01 → 2021-03-31¥1.6bn
Nail Businessreportable segmentrevenue intersegment2020-04-01 → 2021-03-31¥1m
Nail Businessreportable segmentsegment profit2020-04-01 → 2021-03-31−¥309m
—segment totalrevenue2020-04-01 → 2021-03-31¥1.6bn
—segment totalrevenue external2020-04-01 → 2021-03-31¥1.6bn
—segment totalrevenue intersegment2020-04-01 → 2021-03-31¥1m
—segment totalsegment profit2020-04-01 → 2021-03-31−¥313m

Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.

All source rows · 1,406
ItemContextValueUnit
Depreciation and amortization cos IFRSPrior1YearDuration205354000JPY
Depreciation and amortization cos IFRSCurrentYearDuration184470000JPY
Other cos IFRSPrior1YearDuration22746000JPY
Other cos IFRSCurrentYearDuration27762000JPY
Cost of sales IFRSPrior1YearDuration1413557000JPY
Cost of sales IFRSCurrentYearDuration1377437000JPY
Employee benefit expenses sga IFRSPrior1YearDuration358451000JPY
Employee benefit expenses sga IFRSCurrentYearDuration336765000JPY
Rent expenses on land and buildings sga IFRSPrior1YearDuration15343000JPY
Rent expenses on land and buildings sga IFRSCurrentYearDuration11075000JPY
Advertising expenses IFRSPrior1YearDuration100435000JPY
Advertising expenses IFRSCurrentYearDuration83006000JPY
Commission expenses sga IFRSPrior1YearDuration52846000JPY
Commission expenses sga IFRSCurrentYearDuration69529000JPY
Recruiting and education expenses sga IFRSPrior1YearDuration15599000JPY
Recruiting and education expenses sga IFRSCurrentYearDuration21851000JPY
Sales promotion expenses IFRSPrior1YearDuration28114000JPY
Sales promotion expenses IFRSCurrentYearDuration24298000JPY
Depreciation and amortization sga IFRSPrior1YearDuration45582000JPY
Depreciation and amortization sga IFRSCurrentYearDuration42497000JPY
Other sga IFRSPrior1YearDuration133438000JPY
Other sga IFRSCurrentYearDuration141377000JPY
Selling general and administrative expenses IFRSPrior1YearDuration749808000JPY
Selling general and administrative expenses IFRSCurrentYearDuration730398000JPY
Impairment losses pl IFRSPrior1YearDuration18078000JPY
Impairment losses pl IFRSCurrentYearDuration945000JPY
Provision for loss on subsidy return IFRSPrior1YearDuration-JPY
Provision for loss on subsidy return IFRSCurrentYearDuration80500000JPY
Other other expenses IFRSPrior1YearDuration406000JPY
Other other expenses IFRSCurrentYearDuration1970000JPY
Other expenses IFRSPrior1YearDuration18485000JPY
Other expenses IFRSCurrentYearDuration83415000JPY
Financial assets measured at amortized cost interest income IFRSPrior1YearDuration1683000JPY
Financial assets measured at amortized cost interest income IFRSCurrentYearDuration650000JPY
Deposits loans and receivables interest income IFRSPrior1YearDuration3000JPY
Deposits loans and receivables interest income IFRSCurrentYearDuration3000JPY
Finance income IFRSPrior1YearDuration1686000JPY
Finance income IFRSCurrentYearDuration653000JPY
Financial liabilities measured at amortized cost interest expenses IFRSPrior1YearDuration6726000JPY
Financial liabilities measured at amortized cost interest expenses IFRSCurrentYearDuration7349000JPY
Provisions interest expenses IFRSPrior1YearDuration55000JPY
Provisions interest expenses IFRSCurrentYearDuration46000JPY
Finance costs IFRSPrior1YearDuration6781000JPY
Finance costs IFRSCurrentYearDuration7395000JPY
Cash and depositsPrior1YearInstant_NonConsolidatedMember358715000JPY
Cash and depositsCurrentYearInstant_NonConsolidatedMember387939000JPY
Accounts receivable tradePrior1YearInstant_NonConsolidatedMember98233000JPY
Accounts receivable tradeCurrentYearInstant_NonConsolidatedMember103282000JPY
MerchandisePrior1YearInstant_NonConsolidatedMember9869000JPY
MerchandiseCurrentYearInstant_NonConsolidatedMember20420000JPY

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 · 21 of 21 passed
balance sheet identityconsolidated 2021-03-31pass
balance sheet identityconsolidated 2022-03-31pass
balance sheet identitynon_consolidated 2021-03-31pass
balance sheet identitynon_consolidated 2022-03-31pass rounding
dei present pass
period resolution pass
statement vs summary · net assetsnon_consolidated 2020-03-31pass
statement vs summary · net assetsnon_consolidated 2021-03-31pass
statement vs summary · net assetsnon_consolidated 2022-03-31pass
statement vs summary · net income attributable to parentconsolidated 2020-04-01/2021-03-31pass
statement vs summary · net income attributable to parentconsolidated 2021-04-01/2022-03-31pass
statement vs summary · operating cash flowconsolidated 2020-04-01/2021-03-31pass
statement vs summary · operating cash flowconsolidated 2021-04-01/2022-03-31pass
statement vs summary · revenueconsolidated 2020-04-01/2021-03-31pass
statement vs summary · revenueconsolidated 2021-04-01/2022-03-31pass
statement vs summary · revenuenon_consolidated 2020-04-01/2021-03-31pass
statement vs summary · revenuenon_consolidated 2021-04-01/2022-03-31pass
statement vs summary · total assetsconsolidated 2021-03-31pass
statement vs summary · total assetsconsolidated 2022-03-31pass
statement vs summary · total assetsnon_consolidated 2021-03-31pass
statement vs summary · total assetsnon_consolidated 2022-03-31pass