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
Trade and other receivables ca IFRSPrior1YearInstant109783000JPY
Trade and other receivables ca IFRSCurrentYearInstant136078000JPY
Inventories ca IFRSPrior1YearInstant70189000JPY
Inventories ca IFRSCurrentYearInstant66640000JPY
Other current assets ca IFRSPrior1YearInstant18435000JPY
Other current assets ca IFRSCurrentYearInstant26475000JPY
Current assets IFRSPrior1YearInstant591033000JPY
Current assets IFRSCurrentYearInstant628147000JPY
Property plant and equipment IFRSPrior1YearInstant70454000JPY
Property plant and equipment IFRSCurrentYearInstant74605000JPY
Right of use assets IFRSPrior1YearInstant300319000JPY
Right of use assets IFRSCurrentYearInstant373887000JPY
Goodwill IFRSPrior1YearInstant650260000JPY
Goodwill IFRSCurrentYearInstant650260000JPY
Intangible assets IFRSPrior1YearInstant559818000JPY
Intangible assets IFRSCurrentYearInstant543770000JPY
Other financial assets nca IFRSPrior1YearInstant152681000JPY
Other financial assets nca IFRSCurrentYearInstant157807000JPY
Other non current assets nca IFRSPrior1YearInstant879000JPY
Other non current assets nca IFRSCurrentYearInstant568000JPY
Deferred tax assets IFRSPrior1YearInstant97696000JPY
Deferred tax assets IFRSCurrentYearInstant106523000JPY
Non current assets IFRSPrior1YearInstant1832107000JPY
Non current assets IFRSCurrentYearInstant1907420000JPY
Assets IFRSPrior1YearInstant2423140000JPY
Assets IFRSCurrentYearInstant2535567000JPY
Trade and other payables cl IFRSPrior1YearInstant54105000JPY
Trade and other payables cl IFRSCurrentYearInstant65680000JPY
Borrowings cl IFRSPrior1YearInstant630000000JPY
Borrowings cl IFRSCurrentYearInstant750000000JPY
Income taxes payable cl IFRSPrior1YearInstant6634000JPY
Income taxes payable cl IFRSCurrentYearInstant6905000JPY
Lease liabilities cl IFRSPrior1YearInstant157915000JPY
Lease liabilities cl IFRSCurrentYearInstant161659000JPY
Other current liabilities cl IFRSPrior1YearInstant239034000JPY
Other current liabilities cl IFRSCurrentYearInstant257067000JPY
Provisions cl IFRSPrior1YearInstant82500000JPY
Provisions cl IFRSCurrentYearInstant2500000JPY
Total current liabilities IFRSPrior1YearInstant1170188000JPY
Total current liabilities IFRSCurrentYearInstant1243811000JPY
Borrowings ncl IFRSPrior1YearInstant200000000JPY
Borrowings ncl IFRSCurrentYearInstant200000000JPY
Lease liabilities ncl IFRSPrior1YearInstant145014000JPY
Lease liabilities ncl IFRSCurrentYearInstant209955000JPY
Other non current liabilities ncl IFRSPrior1YearInstant15151000JPY
Other non current liabilities ncl IFRSCurrentYearInstant14387000JPY
Provisions ncl IFRSPrior1YearInstant44389000JPY
Provisions ncl IFRSCurrentYearInstant51752000JPY
Non current labilities IFRSPrior1YearInstant404553000JPY
Non current labilities IFRSCurrentYearInstant476095000JPY

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