Annual report

Period2022-04-01 → 2023-03-31
Filed2023-06-29
StandardIFRS
ConsolidatedYes
Data checks21 of 21 passed
Key figures · 142
MetricValuePeriodScopeSource row
Revenue¥2.3bn2022-04-01 → 2023-03-31Cons.Revenue IFRS
Revenue¥2.1bn2021-04-01 → 2022-03-31Cons.Revenue IFRS
Revenue¥1.6bn2020-04-01 → 2021-03-31dCons.Revenue IFRS (5-year summary)
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)
Operating income−¥36m2022-04-01 → 2023-03-31Cons.Operating profit loss IFRS
Operating income¥89m2021-04-01 → 2022-03-31Cons.Operating profit loss IFRS
Profit before tax−¥43m2022-04-01 → 2023-03-31Cons.Profit loss before tax IFRS
Profit before tax¥82m2021-04-01 → 2022-03-31Cons.Profit loss before tax IFRS
Profit before tax−¥318m2020-04-01 → 2021-03-31dCons.Profit loss before tax IFRS (5-year summary)
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)
Net income (owners)−¥34m2022-04-01 → 2023-03-31Cons.Profit loss attributable to owners of parent IFRS
Net income (owners)¥51m2021-04-01 → 2022-03-31Cons.Profit loss attributable to owners of parent IFRS
Net income (owners)−¥217m2020-04-01 → 2021-03-31dCons.Profit loss attributable to owners of parent IFRS (5-year summary)
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−¥34m2022-04-01 → 2023-03-31Cons.Profit loss IFRS
Net income¥51m2021-04-01 → 2022-03-31Cons.Profit loss IFRS
Total assets¥2.5bnat 2023-03-31Cons.Assets IFRS
Total assets¥2.4bnat 2022-03-31Cons.Assets IFRS
Total assets¥2.4bnat 2021-03-31dCons.Total assets IFRS (5-year summary)
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 liabilities¥1.7bnat 2023-03-31Cons.Liabilities IFRS
Total liabilities¥1.6bnat 2022-03-31Cons.Liabilities IFRS
Net assets / equity¥816mat 2023-03-31Cons.Equity IFRS
Net assets / equity¥848mat 2022-03-31Cons.Equity IFRS
Net assets / equity¥789mat 2021-03-31dCons.Equity IFRS
Equity (owners)¥816mat 2023-03-31Cons.Equity attributable to owners of parent IFRS
Equity (owners)¥848mat 2022-03-31Cons.Equity attributable to owners of parent IFRS
Equity (owners)¥789mat 2021-03-31dCons.Equity attributable to owners of parent IFRS (5-year summary)
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)
Cash & equivalents¥399mat 2023-03-31Cons.Cash and cash equivalents IFRS
Cash & equivalents¥393mat 2022-03-31Cons.Cash and cash equivalents IFRS
Cash & equivalents¥365mat 2021-03-31dCons.Cash and cash equivalents IFRS
Cash & equivalents¥281mat 2020-03-31dCons.Cash and cash equivalents IFRS (5-year summary)
Cash & equivalents¥146mat 2019-03-31dCons.Cash and cash equivalents IFRS (5-year summary)
Operating cash flow¥127m2022-04-01 → 2023-03-31Cons.Net cash provided by used in operating activities IFRS
Operating cash flow¥366m2021-04-01 → 2022-03-31Cons.Net cash provided by used in operating activities IFRS
Operating cash flow−¥80m2020-04-01 → 2021-03-31dCons.Cash flows from used in operating activities IFRS (5-year summary)
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)
Investing cash flow−¥41m2022-04-01 → 2023-03-31Cons.Net cash provided by used in investing activities IFRS
Investing cash flow−¥93m2021-04-01 → 2022-03-31Cons.Net cash provided by used in investing activities IFRS
Investing cash flow−¥49m2020-04-01 → 2021-03-31dCons.Cash flows from used in investing activities IFRS (5-year summary)
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)
Financing cash flow−¥79m2022-04-01 → 2023-03-31Cons.Net cash provided by used in financing activities IFRS
Financing cash flow−¥245m2021-04-01 → 2022-03-31Cons.Net cash provided by used in financing activities IFRS
Financing cash flow¥213m2020-04-01 → 2021-03-31dCons.Cash flows from used in financing activities IFRS (5-year summary)
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)
EPS (basic)¥-15.142022-04-01 → 2023-03-31Cons.Basic earnings loss per share IFRS
EPS (basic)¥22.522021-04-01 → 2022-03-31Cons.Basic earnings loss per share IFRS
EPS (basic)¥-96.462020-04-01 → 2021-03-31dCons.Basic earnings loss per share IFRS (5-year summary)
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 (diluted)¥-15.142022-04-01 → 2023-03-31Cons.Diluted earnings loss per share IFRS
EPS (diluted)¥22.452021-04-01 → 2022-03-31Cons.Diluted earnings loss per share IFRS
EPS (diluted)¥-96.462020-04-01 → 2021-03-31dCons.Diluted earnings loss per share IFRS (5-year summary)
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)
Net assets per share¥359.09at 2023-03-31Cons.Equity to asset ratio 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 2021-03-31dCons.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)
Equity ratio32.2%at 2023-03-31Cons.Ratio of owners equity to gross assets 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 2021-03-31dCons.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)
ROE-4.1%2022-04-01 → 2023-03-31Cons.Rate of return on equity 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 → 2021-03-31dCons.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)
Employees376at 2023-03-31Cons.Number of employees
Employees325at 2022-03-31Cons.Number of employees
Employees360at 2021-03-31dCons.Number of employees
Employees343at 2020-03-31dCons.Number of employees
Employees290at 2019-03-31dCons.Number of employees
Revenue¥2.3bn2022-04-01 → 2023-03-31StandaloneNet sales
Revenue¥2.1bn2021-04-01 → 2022-03-31StandaloneNet sales
Revenue¥1.6bn2020-04-01 → 2021-03-31dStandaloneNet sales (5-year summary)
Revenue¥2.4bn2019-04-01 → 2020-03-31dStandaloneNet sales (5-year summary)
Revenue¥2.2bn2018-04-01 → 2019-03-31dStandaloneNet sales (5-year summary)
Operating income−¥146m2022-04-01 → 2023-03-31StandaloneOperating income
Operating income−¥127m2021-04-01 → 2022-03-31StandaloneOperating income
Ordinary income−¥143m2022-04-01 → 2023-03-31StandaloneOrdinary income
Ordinary income−¥65m2021-04-01 → 2022-03-31StandaloneOrdinary income
Ordinary income−¥414m2020-04-01 → 2021-03-31dStandaloneOrdinary income loss (5-year summary)
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)
Profit before tax−¥141m2022-04-01 → 2023-03-31StandaloneIncome before income taxes
Profit before tax−¥65m2021-04-01 → 2022-03-31StandaloneIncome before income taxes
Net income−¥144m2022-04-01 → 2023-03-31StandaloneProfit loss
Net income−¥95m2021-04-01 → 2022-03-31StandaloneProfit loss
Net income−¥334m2020-04-01 → 2021-03-31dStandaloneNet income loss (5-year summary)
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)
Total assets¥987mat 2023-03-31StandaloneAssets
Total assets¥1.1bnat 2022-03-31StandaloneAssets
Total assets¥1.2bnat 2021-03-31dStandaloneTotal assets (5-year summary)
Total assets¥1.1bnat 2020-03-31dStandaloneTotal assets (5-year summary)
Total assets¥1.1bnat 2019-03-31dStandaloneTotal assets (5-year summary)
Total liabilities¥1.2bnat 2023-03-31StandaloneLiabilities
Total liabilities¥1.2bnat 2022-03-31StandaloneLiabilities
Net assets / equity−¥258mat 2023-03-31StandaloneNet assets
Net assets / equity−¥114mat 2022-03-31StandaloneNet assets
Net assets / equity−¥27mat 2021-03-31dStandaloneNet assets
Net assets / equity¥305mat 2020-03-31dStandaloneNet assets (5-year summary)
Net assets / equity¥313mat 2019-03-31dStandaloneNet assets (5-year summary)
Cash and deposits¥391mat 2023-03-31StandaloneCash and deposits
Cash and deposits¥388mat 2022-03-31StandaloneCash and deposits
EPS (basic)¥-63.632022-04-01 → 2023-03-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-422021-04-01 → 2022-03-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-148.812020-04-01 → 2021-03-31dStandaloneBasic 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)
Net assets per share¥-15.14at 2023-03-31StandaloneNet assets 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 2021-03-31dStandaloneNet 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)
Equity ratio-26.2%at 2023-03-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio-10.8%at 2022-03-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio-2.9%at 2021-03-31dStandaloneEquity 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)
Shares issued2,271,560at 2023-03-31StandaloneTotal number of issued shares (5-year summary)
Shares issued2,268,160at 2022-03-31StandaloneTotal number of issued shares (5-year summary)
Shares issued2,250,260at 2021-03-31dStandaloneTotal 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)
Employees374at 2023-03-31StandaloneNumber of employees
Employees322at 2022-03-31StandaloneNumber of employees
Employees357at 2021-03-31dStandaloneNumber of employees
Employees340at 2020-03-31dStandaloneNumber of employees
Employees287at 2019-03-31dStandaloneNumber 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 2023-03-312 pure
Media Businessreportable segmentrevenue2022-04-01 → 2023-03-31¥9m
Media Businessreportable segmentrevenue external2022-04-01 → 2023-03-31¥9m
Media Businessreportable segmentsegment profit2022-04-01 → 2023-03-31−¥4m
Nail Businessreportable segmentemployeesat 2023-03-31374 pure
Nail Businessreportable segmentrevenue2022-04-01 → 2023-03-31¥2.3bn
Nail Businessreportable segmentrevenue external2022-04-01 → 2023-03-31¥2.3bn
Nail Businessreportable segmentrevenue intersegment2022-04-01 → 2023-03-31¥2m
Nail Businessreportable segmentsegment profit2022-04-01 → 2023-03-31−¥32m
—segment totalrevenue2022-04-01 → 2023-03-31¥2.3bn
—segment totalrevenue external2022-04-01 → 2023-03-31¥2.3bn
—segment totalrevenue intersegment2022-04-01 → 2023-03-31¥2m
—segment totalsegment profit2022-04-01 → 2023-03-31−¥36m
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 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

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

All source rows · 1,404
ItemContextValueUnit
Impairment losses pl IFRSPrior1YearDuration945000JPY
Impairment losses pl IFRSCurrentYearDuration7394000JPY
Provision for loss on subsidy return IFRSPrior1YearDuration80500000JPY
Provision for loss on subsidy return IFRSCurrentYearDuration-JPY
Other other expenses IFRSPrior1YearDuration1970000JPY
Other other expenses IFRSCurrentYearDuration817000JPY
Other expenses IFRSPrior1YearDuration83415000JPY
Other expenses IFRSCurrentYearDuration11083000JPY
Financial assets measured at amortized cost interest income IFRSPrior1YearDuration650000JPY
Financial assets measured at amortized cost interest income IFRSCurrentYearDuration601000JPY
Deposits loans and receivables interest income IFRSPrior1YearDuration3000JPY
Deposits loans and receivables interest income IFRSCurrentYearDuration4000JPY
Finance income IFRSPrior1YearDuration653000JPY
Finance income IFRSCurrentYearDuration605000JPY
Financial liabilities measured at amortized cost interest expenses IFRSPrior1YearDuration7349000JPY
Financial liabilities measured at amortized cost interest expenses IFRSCurrentYearDuration7625000JPY
Provisions interest expenses IFRSPrior1YearDuration46000JPY
Provisions interest expenses IFRSCurrentYearDuration42000JPY
Finance costs IFRSPrior1YearDuration7395000JPY
Finance costs IFRSCurrentYearDuration7668000JPY
Cash and depositsPrior1YearInstant_NonConsolidatedMember387939000JPY
Cash and depositsCurrentYearInstant_NonConsolidatedMember391126000JPY
Accounts receivable tradePrior1YearInstant_NonConsolidatedMember103282000JPY
Accounts receivable tradeCurrentYearInstant_NonConsolidatedMember141568000JPY
MerchandisePrior1YearInstant_NonConsolidatedMember20420000JPY
MerchandiseCurrentYearInstant_NonConsolidatedMember19821000JPY
Raw materials and suppliesPrior1YearInstant_NonConsolidatedMember51591000JPY
Raw materials and suppliesCurrentYearInstant_NonConsolidatedMember48562000JPY
Short term loans receivablePrior1YearInstant_NonConsolidatedMember-JPY
Short term loans receivableCurrentYearInstant_NonConsolidatedMember10000000JPY
Prepaid expensesPrior1YearInstant_NonConsolidatedMember27172000JPY
Prepaid expensesCurrentYearInstant_NonConsolidatedMember29462000JPY
Other caPrior1YearInstant_NonConsolidatedMember15001000JPY
Other caCurrentYearInstant_NonConsolidatedMember8599000JPY
Current assetsPrior1YearInstant_NonConsolidatedMember605406000JPY
Current assetsCurrentYearInstant_NonConsolidatedMember649138000JPY
Buildings and accompanying facilities netPrior1YearInstant_NonConsolidatedMember20373000JPY
Buildings and accompanying facilities netCurrentYearInstant_NonConsolidatedMember23592000JPY
Tools furniture and fixtures netPrior1YearInstant_NonConsolidatedMember1171000JPY
Tools furniture and fixtures netCurrentYearInstant_NonConsolidatedMember681000JPY
Lease assets ppePrior1YearInstant_NonConsolidatedMember1694000JPY
Lease assets ppeCurrentYearInstant_NonConsolidatedMember297000JPY
Property plant and equipmentPrior1YearInstant_NonConsolidatedMember23238000JPY
Property plant and equipmentCurrentYearInstant_NonConsolidatedMember24569000JPY
GoodwillPrior1YearInstant_NonConsolidatedMember106490000JPY
GoodwillCurrentYearInstant_NonConsolidatedMember26623000JPY
Right of trademarkPrior1YearInstant_NonConsolidatedMember65067000JPY
Right of trademarkCurrentYearInstant_NonConsolidatedMember16267000JPY
SoftwarePrior1YearInstant_NonConsolidatedMember71818000JPY
SoftwareCurrentYearInstant_NonConsolidatedMember57496000JPY

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 2022-03-31pass
balance sheet identityconsolidated 2023-03-31pass
balance sheet identitynon_consolidated 2022-03-31pass rounding
balance sheet identitynon_consolidated 2023-03-31pass
dei present pass
period resolution pass
statement vs summary · net assetsnon_consolidated 2021-03-31pass
statement vs summary · net assetsnon_consolidated 2022-03-31pass
statement vs summary · net assetsnon_consolidated 2023-03-31pass
statement vs summary · net income attributable to parentconsolidated 2021-04-01/2022-03-31pass
statement vs summary · net income attributable to parentconsolidated 2022-04-01/2023-03-31pass
statement vs summary · operating cash flowconsolidated 2021-04-01/2022-03-31pass
statement vs summary · operating cash flowconsolidated 2022-04-01/2023-03-31pass
statement vs summary · revenueconsolidated 2021-04-01/2022-03-31pass
statement vs summary · revenueconsolidated 2022-04-01/2023-03-31pass
statement vs summary · revenuenon_consolidated 2021-04-01/2022-03-31pass
statement vs summary · revenuenon_consolidated 2022-04-01/2023-03-31pass
statement vs summary · total assetsconsolidated 2022-03-31pass
statement vs summary · total assetsconsolidated 2023-03-31pass
statement vs summary · total assetsnon_consolidated 2022-03-31pass
statement vs summary · total assetsnon_consolidated 2023-03-31pass