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
Base remuneration remuneration etc by category of directors and other officersCurrentYearDuration_OutsideCorporateAuditorsMember12350000JPY
Share option remuneration etc by category of directors and other officersCurrentYearDuration_OutsideCorporateAuditorsMember-JPY
Performance based remuneration remuneration by category of directors and other officersCurrentYearDuration_OutsideCorporateAuditorsMember-JPY
Non monetary remuneration remuneration by category of directors and other officersCurrentYearDuration_OutsideCorporateAuditorsMember-JPY
Number of directors and other officers remuneration etc by category of directors and other officersCurrentYearDuration_OutsideCorporateAuditorsMember5
Cash and cash equivalents IFRSPrior1YearInstant398954000JPY
Cash and cash equivalents IFRSCurrentYearInstant923101000JPY
Trade and other receivables ca IFRSPrior1YearInstant136078000JPY
Trade and other receivables ca IFRSCurrentYearInstant151496000JPY
Inventories ca IFRSPrior1YearInstant66640000JPY
Inventories ca IFRSCurrentYearInstant66304000JPY
Other current assets ca IFRSPrior1YearInstant26475000JPY
Other current assets ca IFRSCurrentYearInstant13187000JPY
Current assets IFRSPrior1YearInstant628147000JPY
Current assets IFRSCurrentYearInstant1154088000JPY
Property plant and equipment IFRSPrior1YearInstant74605000JPY
Property plant and equipment IFRSCurrentYearInstant85769000JPY
Right of use assets IFRSPrior1YearInstant373887000JPY
Right of use assets IFRSCurrentYearInstant413155000JPY
Goodwill IFRSPrior1YearInstant650260000JPY
Goodwill IFRSCurrentYearInstant650260000JPY
Intangible assets IFRSPrior1YearInstant543770000JPY
Intangible assets IFRSCurrentYearInstant532740000JPY
Other financial assets nca IFRSPrior1YearInstant157807000JPY
Other financial assets nca IFRSCurrentYearInstant164697000JPY
Other non current assets nca IFRSPrior1YearInstant568000JPY
Other non current assets nca IFRSCurrentYearInstant852000JPY
Deferred tax assets IFRSPrior1YearInstant106523000JPY
Deferred tax assets IFRSCurrentYearInstant-JPY
Non current assets IFRSPrior1YearInstant1907420000JPY
Non current assets IFRSCurrentYearInstant1847474000JPY
Assets IFRSPrior1YearInstant2535567000JPY
Assets IFRSCurrentYearInstant3001561000JPY
Trade and other payables cl IFRSPrior1YearInstant65680000JPY
Trade and other payables cl IFRSCurrentYearInstant78183000JPY
Borrowings cl IFRSPrior1YearInstant750000000JPY
Borrowings cl IFRSCurrentYearInstant50004000JPY
Income taxes payable cl IFRSPrior1YearInstant6905000JPY
Income taxes payable cl IFRSCurrentYearInstant51183000JPY
Lease liabilities cl IFRSPrior1YearInstant161659000JPY
Lease liabilities cl IFRSCurrentYearInstant183494000JPY
Other current liabilities cl IFRSPrior1YearInstant257067000JPY
Other current liabilities cl IFRSCurrentYearInstant324131000JPY
Provisions cl IFRSPrior1YearInstant2500000JPY
Provisions cl IFRSCurrentYearInstant-JPY
Total current liabilities IFRSPrior1YearInstant1243811000JPY
Total current liabilities IFRSCurrentYearInstant686995000JPY
Borrowings ncl IFRSPrior1YearInstant200000000JPY
Borrowings ncl IFRSCurrentYearInstant358326000JPY
Lease liabilities ncl IFRSPrior1YearInstant209955000JPY

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