Annual report

Period2023-04-01 → 2024-03-31
Filed2024-06-28
StandardIFRS
ConsolidatedYes
Data checks21 of 21 passed
Key figures · 142
MetricValuePeriodScopeSource row
Revenue¥2.6bn2023-04-01 → 2024-03-31Cons.Revenue IFRS
Revenue¥2.3bn2022-04-01 → 2023-03-31Cons.Revenue IFRS
Revenue¥2.1bn2021-04-01 → 2022-03-31dCons.Revenue IFRS (5-year summary)
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)
Operating income−¥59m2023-04-01 → 2024-03-31Cons.Operating profit loss IFRS
Operating income−¥36m2022-04-01 → 2023-03-31Cons.Operating profit loss IFRS
Profit before tax−¥70m2023-04-01 → 2024-03-31Cons.Profit loss before tax IFRS
Profit before tax−¥43m2022-04-01 → 2023-03-31Cons.Profit loss before tax IFRS
Profit before tax¥82m2021-04-01 → 2022-03-31dCons.Profit loss before tax IFRS (5-year summary)
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)
Net income (owners)−¥199m2023-04-01 → 2024-03-31Cons.Profit loss attributable to owners of parent IFRS
Net income (owners)−¥34m2022-04-01 → 2023-03-31Cons.Profit loss attributable to owners of parent IFRS
Net income (owners)¥51m2021-04-01 → 2022-03-31dCons.Profit loss attributable to owners of parent IFRS (5-year summary)
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−¥199m2023-04-01 → 2024-03-31Cons.Profit loss IFRS
Net income−¥34m2022-04-01 → 2023-03-31Cons.Profit loss IFRS
Total assets¥3.0bnat 2024-03-31Cons.Assets IFRS
Total assets¥2.5bnat 2023-03-31Cons.Assets IFRS
Total assets¥2.4bnat 2022-03-31dCons.Total assets IFRS (5-year summary)
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 liabilities¥1.4bnat 2024-03-31Cons.Liabilities IFRS
Total liabilities¥1.7bnat 2023-03-31Cons.Liabilities IFRS
Net assets / equity¥1.6bnat 2024-03-31Cons.Equity IFRS
Net assets / equity¥816mat 2023-03-31Cons.Equity IFRS
Net assets / equity¥848mat 2022-03-31dCons.Equity IFRS
Equity (owners)¥1.6bnat 2024-03-31Cons.Equity attributable to owners of parent IFRS
Equity (owners)¥816mat 2023-03-31Cons.Equity attributable to owners of parent IFRS
Equity (owners)¥848mat 2022-03-31dCons.Equity attributable to owners of parent IFRS (5-year summary)
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)
Cash & equivalents¥923mat 2024-03-31Cons.Cash and cash equivalents IFRS
Cash & equivalents¥399mat 2023-03-31Cons.Cash and cash equivalents IFRS
Cash & equivalents¥393mat 2022-03-31dCons.Cash and cash equivalents IFRS
Cash & equivalents¥365mat 2021-03-31dCons.Cash and cash equivalents IFRS (5-year summary)
Cash & equivalents¥281mat 2020-03-31dCons.Cash and cash equivalents IFRS (5-year summary)
Operating cash flow¥336m2023-04-01 → 2024-03-31Cons.Net cash provided by used in operating activities IFRS
Operating cash flow¥127m2022-04-01 → 2023-03-31Cons.Net cash provided by used in operating activities IFRS
Operating cash flow¥366m2021-04-01 → 2022-03-31dCons.Cash flows from used in operating activities IFRS (5-year summary)
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)
Investing cash flow−¥81m2023-04-01 → 2024-03-31Cons.Net cash provided by used in investing activities IFRS
Investing cash flow−¥41m2022-04-01 → 2023-03-31Cons.Net cash provided by used in investing activities IFRS
Investing cash flow−¥93m2021-04-01 → 2022-03-31dCons.Cash flows from used in investing activities IFRS (5-year summary)
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)
Financing cash flow¥269m2023-04-01 → 2024-03-31Cons.Net cash provided by used in financing activities IFRS
Financing cash flow−¥79m2022-04-01 → 2023-03-31Cons.Net cash provided by used in financing activities IFRS
Financing cash flow−¥245m2021-04-01 → 2022-03-31dCons.Cash flows from used in financing activities IFRS (5-year summary)
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)
EPS (basic)¥-77.322023-04-01 → 2024-03-31Cons.Basic earnings loss per share IFRS
EPS (basic)¥-15.142022-04-01 → 2023-03-31Cons.Basic earnings loss per share IFRS
EPS (basic)¥22.522021-04-01 → 2022-03-31dCons.Basic earnings loss per share IFRS (5-year summary)
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 (diluted)¥-77.322023-04-01 → 2024-03-31Cons.Diluted earnings loss per share IFRS
EPS (diluted)¥-15.142022-04-01 → 2023-03-31Cons.Diluted earnings loss per share IFRS
EPS (diluted)¥22.452021-04-01 → 2022-03-31dCons.Diluted earnings loss per share IFRS (5-year summary)
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)
Net assets per share¥379.33at 2024-03-31Cons.Equity to asset ratio 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 2022-03-31dCons.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)
Equity ratio54.8%at 2024-03-31Cons.Ratio of owners equity to gross assets 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 2022-03-31dCons.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)
ROE-16.2%2023-04-01 → 2024-03-31Cons.Rate of return on equity 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 → 2022-03-31dCons.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)
Employees424at 2024-03-31Cons.Number of employees
Employees376at 2023-03-31Cons.Number of employees
Employees325at 2022-03-31dCons.Number of employees
Employees360at 2021-03-31dCons.Number of employees
Employees343at 2020-03-31dCons.Number of employees
Revenue¥2.6bn2023-04-01 → 2024-03-31StandaloneNet sales
Revenue¥2.3bn2022-04-01 → 2023-03-31StandaloneNet sales
Revenue¥2.1bn2021-04-01 → 2022-03-31dStandaloneNet sales (5-year summary)
Revenue¥1.6bn2020-04-01 → 2021-03-31dStandaloneNet sales (5-year summary)
Revenue¥2.4bn2019-04-01 → 2020-03-31dStandaloneNet sales (5-year summary)
Operating income−¥69m2023-04-01 → 2024-03-31StandaloneOperating income
Operating income−¥146m2022-04-01 → 2023-03-31StandaloneOperating income
Ordinary income−¥94m2023-04-01 → 2024-03-31StandaloneOrdinary income
Ordinary income−¥143m2022-04-01 → 2023-03-31StandaloneOrdinary income
Ordinary income−¥65m2021-04-01 → 2022-03-31dStandaloneOrdinary income loss (5-year summary)
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)
Profit before tax−¥105m2023-04-01 → 2024-03-31StandaloneIncome before income taxes
Profit before tax−¥141m2022-04-01 → 2023-03-31StandaloneIncome before income taxes
Net income−¥209m2023-04-01 → 2024-03-31StandaloneProfit loss
Net income−¥144m2022-04-01 → 2023-03-31StandaloneProfit loss
Net income−¥95m2021-04-01 → 2022-03-31dStandaloneNet income loss (5-year summary)
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)
Total assets¥1.4bnat 2024-03-31StandaloneAssets
Total assets¥987mat 2023-03-31StandaloneAssets
Total assets¥1.1bnat 2022-03-31dStandaloneTotal assets (5-year summary)
Total assets¥1.2bnat 2021-03-31dStandaloneTotal assets (5-year summary)
Total assets¥1.1bnat 2020-03-31dStandaloneTotal assets (5-year summary)
Total liabilities¥821mat 2024-03-31StandaloneLiabilities
Total liabilities¥1.2bnat 2023-03-31StandaloneLiabilities
Net assets / equity¥573mat 2024-03-31StandaloneNet assets
Net assets / equity−¥258mat 2023-03-31StandaloneNet assets
Net assets / equity−¥114mat 2022-03-31dStandaloneNet assets
Net assets / equity−¥27mat 2021-03-31dStandaloneNet assets (5-year summary)
Net assets / equity¥305mat 2020-03-31dStandaloneNet assets (5-year summary)
Cash and deposits¥923mat 2024-03-31StandaloneCash and deposits
Cash and deposits¥391mat 2023-03-31StandaloneCash and deposits
EPS (basic)¥-81.472023-04-01 → 2024-03-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-63.632022-04-01 → 2023-03-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-422021-04-01 → 2022-03-31dStandaloneBasic 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)
Net assets per share¥129.88at 2024-03-31StandaloneNet assets 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 2022-03-31dStandaloneNet 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)
Equity ratio40.4%at 2024-03-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio-26.2%at 2023-03-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio-10.8%at 2022-03-31dStandaloneEquity 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)
Shares issued4,333,560at 2024-03-31StandaloneTotal number of issued shares (5-year summary)
Shares issued2,271,560at 2023-03-31StandaloneTotal number of issued shares (5-year summary)
Shares issued2,268,160at 2022-03-31dStandaloneTotal 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)
Employees424at 2024-03-31StandaloneNumber of employees
Employees374at 2023-03-31StandaloneNumber of employees
Employees322at 2022-03-31dStandaloneNumber of employees
Employees357at 2021-03-31dStandaloneNumber of employees
Employees340at 2020-03-31dStandaloneNumber 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 2024-03-310 pure
Media Businessreportable segmentrevenue2023-04-01 → 2024-03-31¥11m
Media Businessreportable segmentrevenue external2023-04-01 → 2024-03-31¥11m
Media Businessreportable segmentsegment profit2023-04-01 → 2024-03-31−¥4m
Nail Businessreportable segmentemployeesat 2024-03-31424 pure
Nail Businessreportable segmentrevenue2023-04-01 → 2024-03-31¥2.6bn
Nail Businessreportable segmentrevenue external2023-04-01 → 2024-03-31¥2.6bn
Nail Businessreportable segmentrevenue intersegment2023-04-01 → 2024-03-31¥545,000
Nail Businessreportable segmentsegment profit2023-04-01 → 2024-03-31−¥55m
—segment totalrevenue2023-04-01 → 2024-03-31¥2.6bn
—segment totalrevenue external2023-04-01 → 2024-03-31¥2.6bn
—segment totalrevenue intersegment2023-04-01 → 2024-03-31¥545,000
—segment totalsegment profit2023-04-01 → 2024-03-31−¥59m
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 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

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

All source rows · 1,416
ItemContextValueUnit
Cash flows from used in operating activities IFRS (5-year summary)Prior2YearDuration365521000JPY
Cash flows from used in operating activities IFRS (5-year summary)Prior1YearDuration126509000JPY
Cash flows from used in operating activities IFRS (5-year summary)CurrentYearDuration336496000JPY
Cash flows from used in investing activities IFRS (5-year summary)Prior4YearDuration-51084000JPY
Cash flows from used in investing activities IFRS (5-year summary)Prior3YearDuration-48617000JPY
Cash flows from used in investing activities IFRS (5-year summary)Prior2YearDuration-93238000JPY
Cash flows from used in investing activities IFRS (5-year summary)Prior1YearDuration-41090000JPY
Cash flows from used in investing activities IFRS (5-year summary)CurrentYearDuration-81204000JPY
Cash flows from used in financing activities IFRS (5-year summary)Prior4YearDuration-176534000JPY
Cash flows from used in financing activities IFRS (5-year summary)Prior3YearDuration213320000JPY
Cash flows from used in financing activities IFRS (5-year summary)Prior2YearDuration-244598000JPY
Cash flows from used in financing activities IFRS (5-year summary)Prior1YearDuration-79091000JPY
Cash flows from used in financing activities IFRS (5-year summary)CurrentYearDuration268856000JPY
Cash and cash equivalents IFRS (5-year summary)Prior4YearInstant280562000JPY
Cash and cash equivalents IFRS (5-year summary)Prior3YearInstant364942000JPY
Cash and cash equivalents IFRS (5-year summary)Prior2YearInstant392626000JPY
Cash and cash equivalents IFRS (5-year summary)Prior1YearInstant398954000JPY
Cash and cash equivalents IFRS (5-year summary)CurrentYearInstant923101000JPY
Number of employeesPrior4YearInstant343
Number of employeesPrior3YearInstant360
Number of employeesPrior2YearInstant325
Number of employeesPrior1YearInstant376
Number of employeesCurrentYearInstant424
Average number of temporary workersPrior4YearInstant20
Average number of temporary workersPrior3YearInstant11
Average number of temporary workersPrior2YearInstant10
Average number of temporary workersPrior1YearInstant4
Average number of temporary workersCurrentYearInstant6
Net sales (5-year summary)Prior4YearDuration_NonConsolidatedMember2407437000JPY
Net sales (5-year summary)Prior3YearDuration_NonConsolidatedMember1620904000JPY
Net sales (5-year summary)Prior2YearDuration_NonConsolidatedMember2130734000JPY
Net sales (5-year summary)Prior1YearDuration_NonConsolidatedMember2322070000JPY
Net sales (5-year summary)CurrentYearDuration_NonConsolidatedMember2584864000JPY
Ordinary income loss (5-year summary)Prior4YearDuration_NonConsolidatedMember36829000JPY
Ordinary income loss (5-year summary)Prior3YearDuration_NonConsolidatedMember-414275000JPY
Ordinary income loss (5-year summary)Prior2YearDuration_NonConsolidatedMember-65022000JPY
Ordinary income loss (5-year summary)Prior1YearDuration_NonConsolidatedMember-143010000JPY
Ordinary income loss (5-year summary)CurrentYearDuration_NonConsolidatedMember-94309000JPY
Net income loss (5-year summary)Prior4YearDuration_NonConsolidatedMember-21882000JPY
Net income loss (5-year summary)Prior3YearDuration_NonConsolidatedMember-334450000JPY
Net income loss (5-year summary)Prior2YearDuration_NonConsolidatedMember-95185000JPY
Net income loss (5-year summary)Prior1YearDuration_NonConsolidatedMember-144404000JPY
Net income loss (5-year summary)CurrentYearDuration_NonConsolidatedMember-209365000JPY
Capital stock (5-year summary)Prior4YearInstant_NonConsolidatedMember92708000JPY
Capital stock (5-year summary)Prior3YearInstant_NonConsolidatedMember94987000JPY
Capital stock (5-year summary)Prior2YearInstant_NonConsolidatedMember50682000JPY
Capital stock (5-year summary)Prior1YearInstant_NonConsolidatedMember51844000JPY
Capital stock (5-year summary)CurrentYearInstant_NonConsolidatedMember567526000JPY
Total number of issued shares (5-year summary)Prior4YearInstant_NonConsolidatedMember2243510
Total number of issued shares (5-year summary)Prior3YearInstant_NonConsolidatedMember2250260

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 2023-03-31pass
balance sheet identityconsolidated 2024-03-31pass rounding
balance sheet identitynon_consolidated 2023-03-31pass
balance sheet identitynon_consolidated 2024-03-31pass
dei present pass
period resolution pass
statement vs summary · net assetsnon_consolidated 2022-03-31pass
statement vs summary · net assetsnon_consolidated 2023-03-31pass
statement vs summary · net assetsnon_consolidated 2024-03-31pass
statement vs summary · net income attributable to parentconsolidated 2022-04-01/2023-03-31pass
statement vs summary · net income attributable to parentconsolidated 2023-04-01/2024-03-31pass
statement vs summary · operating cash flowconsolidated 2022-04-01/2023-03-31pass
statement vs summary · operating cash flowconsolidated 2023-04-01/2024-03-31pass
statement vs summary · revenueconsolidated 2022-04-01/2023-03-31pass
statement vs summary · revenueconsolidated 2023-04-01/2024-03-31pass
statement vs summary · revenuenon_consolidated 2022-04-01/2023-03-31pass
statement vs summary · revenuenon_consolidated 2023-04-01/2024-03-31pass
statement vs summary · total assetsconsolidated 2023-03-31pass
statement vs summary · total assetsconsolidated 2024-03-31pass
statement vs summary · total assetsnon_consolidated 2023-03-31pass
statement vs summary · total assetsnon_consolidated 2024-03-31pass