Annual report

Period2024-04-01 → 2025-03-31
Filed2025-06-27
StandardIFRS
ConsolidatedYes
Data checks21 of 21 passed
Key figures · 142
MetricValuePeriodScopeSource row
Revenue¥3.2bn2024-04-01 → 2025-03-31Cons.Revenue IFRS
Revenue¥2.6bn2023-04-01 → 2024-03-31Cons.Revenue IFRS
Revenue¥2.3bn2022-04-01 → 2023-03-31vCons.Revenue IFRS (5-year summary)
Revenue¥2.1bn2021-04-01 → 2022-03-31vCons.Revenue IFRS (5-year summary)
Revenue¥1.6bn2020-04-01 → 2021-03-31dCons.Revenue IFRS (5-year summary)
Operating income¥135m2024-04-01 → 2025-03-31Cons.Operating profit loss IFRS
Operating income−¥59m2023-04-01 → 2024-03-31Cons.Operating profit loss IFRS
Profit before tax¥128m2024-04-01 → 2025-03-31Cons.Profit loss before tax IFRS
Profit before tax−¥70m2023-04-01 → 2024-03-31Cons.Profit loss before tax IFRS
Profit before tax−¥43m2022-04-01 → 2023-03-31vCons.Profit loss before tax IFRS (5-year summary)
Profit before tax¥82m2021-04-01 → 2022-03-31vCons.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)
Net income (owners)¥78m2024-04-01 → 2025-03-31Cons.Profit loss attributable to owners of parent IFRS
Net income (owners)−¥199m2023-04-01 → 2024-03-31Cons.Profit loss attributable to owners of parent IFRS
Net income (owners)−¥34m2022-04-01 → 2023-03-31vCons.Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)¥51m2021-04-01 → 2022-03-31vCons.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¥78m2024-04-01 → 2025-03-31Cons.Profit loss IFRS
Net income−¥199m2023-04-01 → 2024-03-31Cons.Profit loss IFRS
Total assets¥3.2bnat 2025-03-31Cons.Assets IFRS
Total assets¥3.0bnat 2024-03-31Cons.Assets IFRS
Total assets¥2.5bnat 2023-03-31vCons.Total assets IFRS (5-year summary)
Total assets¥2.4bnat 2022-03-31vCons.Total assets IFRS (5-year summary)
Total assets¥2.4bnat 2021-03-31dCons.Total assets IFRS (5-year summary)
Total liabilities¥1.4bnat 2025-03-31Cons.Liabilities IFRS
Total liabilities¥1.4bnat 2024-03-31Cons.Liabilities IFRS
Net assets / equity¥1.7bnat 2025-03-31Cons.Equity IFRS
Net assets / equity¥1.6bnat 2024-03-31Cons.Equity IFRS
Net assets / equity¥816mat 2023-03-31vCons.Equity IFRS
Equity (owners)¥1.7bnat 2025-03-31Cons.Equity attributable to owners of parent IFRS
Equity (owners)¥1.6bnat 2024-03-31Cons.Equity attributable to owners of parent IFRS
Equity (owners)¥816mat 2023-03-31vCons.Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)¥848mat 2022-03-31vCons.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)
Cash & equivalents¥806mat 2025-03-31Cons.Cash and cash equivalents IFRS
Cash & equivalents¥923mat 2024-03-31Cons.Cash and cash equivalents IFRS
Cash & equivalents¥399mat 2023-03-31vCons.Cash and cash equivalents IFRS
Cash & equivalents¥393mat 2022-03-31vCons.Cash and cash equivalents IFRS (5-year summary)
Cash & equivalents¥365mat 2021-03-31dCons.Cash and cash equivalents IFRS (5-year summary)
Operating cash flow¥166m2024-04-01 → 2025-03-31Cons.Net cash provided by used in operating activities IFRS
Operating cash flow¥336m2023-04-01 → 2024-03-31Cons.Net cash provided by used in operating activities IFRS
Operating cash flow¥127m2022-04-01 → 2023-03-31vCons.Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow¥366m2021-04-01 → 2022-03-31vCons.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)
Investing cash flow−¥10m2024-04-01 → 2025-03-31Cons.Net cash provided by used in investing activities IFRS
Investing cash flow−¥81m2023-04-01 → 2024-03-31Cons.Net cash provided by used in investing activities IFRS
Investing cash flow−¥41m2022-04-01 → 2023-03-31vCons.Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow−¥93m2021-04-01 → 2022-03-31vCons.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)
Financing cash flow−¥273m2024-04-01 → 2025-03-31Cons.Net cash provided by used in financing activities IFRS
Financing cash flow¥269m2023-04-01 → 2024-03-31Cons.Net cash provided by used in financing activities IFRS
Financing cash flow−¥79m2022-04-01 → 2023-03-31vCons.Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow−¥245m2021-04-01 → 2022-03-31vCons.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)
EPS (basic)¥17.962024-04-01 → 2025-03-31Cons.Basic earnings loss per share IFRS
EPS (basic)¥-77.322023-04-01 → 2024-03-31Cons.Basic earnings loss per share IFRS
EPS (basic)¥-15.142022-04-01 → 2023-03-31vCons.Basic earnings loss per share IFRS (5-year summary)
EPS (basic)¥22.522021-04-01 → 2022-03-31vCons.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 (diluted)¥17.782024-04-01 → 2025-03-31Cons.Diluted earnings loss per share IFRS
EPS (diluted)¥-77.322023-04-01 → 2024-03-31Cons.Diluted earnings loss per share IFRS
EPS (diluted)¥-15.142022-04-01 → 2023-03-31vCons.Diluted earnings loss per share IFRS (5-year summary)
EPS (diluted)¥22.452021-04-01 → 2022-03-31vCons.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)
Net assets per share¥402.13at 2025-03-31Cons.Equity to asset ratio 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 2023-03-31vCons.Equity to asset ratio IFRS (5-year summary)
Net assets per share¥374.07at 2022-03-31vCons.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)
Equity ratio55.1%at 2025-03-31Cons.Ratio of owners equity to gross assets 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 2023-03-31vCons.Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio35.0%at 2022-03-31vCons.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)
ROE4.5%2024-04-01 → 2025-03-31Cons.Rate of return on equity 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 → 2023-03-31vCons.Rate of return on equity IFRS (5-year summary)
ROE6.2%2021-04-01 → 2022-03-31vCons.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)
Employees436at 2025-03-31Cons.Number of employees
Employees424at 2024-03-31Cons.Number of employees
Employees376at 2023-03-31vCons.Number of employees
Employees325at 2022-03-31vCons.Number of employees
Employees360at 2021-03-31dCons.Number of employees
Revenue¥3.1bn2024-04-01 → 2025-03-31StandaloneNet sales
Revenue¥2.6bn2023-04-01 → 2024-03-31StandaloneNet sales
Revenue¥2.3bn2022-04-01 → 2023-03-31vStandaloneNet sales (5-year summary)
Revenue¥2.1bn2021-04-01 → 2022-03-31vStandaloneNet sales (5-year summary)
Revenue¥1.6bn2020-04-01 → 2021-03-31dStandaloneNet sales (5-year summary)
Operating income−¥144m2024-04-01 → 2025-03-31StandaloneOperating income
Operating income−¥69m2023-04-01 → 2024-03-31StandaloneOperating income
Ordinary income−¥140m2024-04-01 → 2025-03-31StandaloneOrdinary income
Ordinary income−¥94m2023-04-01 → 2024-03-31StandaloneOrdinary income
Ordinary income−¥143m2022-04-01 → 2023-03-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income−¥65m2021-04-01 → 2022-03-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income−¥414m2020-04-01 → 2021-03-31dStandaloneOrdinary income loss (5-year summary)
Profit before tax−¥142m2024-04-01 → 2025-03-31StandaloneIncome before income taxes
Profit before tax−¥105m2023-04-01 → 2024-03-31StandaloneIncome before income taxes
Net income−¥147m2024-04-01 → 2025-03-31StandaloneProfit loss
Net income−¥209m2023-04-01 → 2024-03-31StandaloneProfit loss
Net income−¥144m2022-04-01 → 2023-03-31vStandaloneNet income loss (5-year summary)
Net income−¥95m2021-04-01 → 2022-03-31vStandaloneNet income loss (5-year summary)
Net income−¥334m2020-04-01 → 2021-03-31dStandaloneNet income loss (5-year summary)
Total assets¥1.2bnat 2025-03-31StandaloneAssets
Total assets¥1.4bnat 2024-03-31StandaloneAssets
Total assets¥987mat 2023-03-31vStandaloneTotal assets (5-year summary)
Total assets¥1.1bnat 2022-03-31vStandaloneTotal assets (5-year summary)
Total assets¥1.2bnat 2021-03-31dStandaloneTotal assets (5-year summary)
Total liabilities¥737mat 2025-03-31StandaloneLiabilities
Total liabilities¥821mat 2024-03-31StandaloneLiabilities
Net assets / equity¥446mat 2025-03-31StandaloneNet assets
Net assets / equity¥573mat 2024-03-31StandaloneNet assets
Net assets / equity−¥258mat 2023-03-31vStandaloneNet assets
Net assets / equity−¥114mat 2022-03-31vStandaloneNet assets (5-year summary)
Net assets / equity−¥27mat 2021-03-31dStandaloneNet assets (5-year summary)
Cash and deposits¥483mat 2025-03-31StandaloneCash and deposits
Cash and deposits¥923mat 2024-03-31StandaloneCash and deposits
EPS (basic)¥-33.852024-04-01 → 2025-03-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-81.472023-04-01 → 2024-03-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-63.632022-04-01 → 2023-03-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-422021-04-01 → 2022-03-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-148.812020-04-01 → 2021-03-31dStandaloneBasic earnings loss per share (5-year summary)
Net assets per share¥102.96at 2025-03-31StandaloneNet assets 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 2023-03-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥-51.62at 2022-03-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥-15.24at 2021-03-31dStandaloneNet assets per share (5-year summary)
Equity ratio35.2%at 2025-03-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio40.4%at 2024-03-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio-26.2%at 2023-03-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio-10.8%at 2022-03-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio-2.9%at 2021-03-31dStandaloneEquity to asset ratio (5-year summary)
Shares issued4,334,960at 2025-03-31StandaloneTotal number of issued shares (5-year summary)
Shares issued4,333,560at 2024-03-31StandaloneTotal number of issued shares (5-year summary)
Shares issued2,271,560at 2023-03-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued2,268,160at 2022-03-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued2,250,260at 2021-03-31dStandaloneTotal number of issued shares (5-year summary)
Employees392at 2025-03-31StandaloneNumber of employees
Employees424at 2024-03-31StandaloneNumber of employees
Employees374at 2023-03-31vStandaloneNumber of employees
Employees322at 2022-03-31vStandaloneNumber of employees
Employees357at 2021-03-31dStandaloneNumber 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 · 26
SegmentItemPeriodValue
Reconciling Itemsreconcilingrevenue2024-04-01 → 2025-03-31−¥500,000
Reconciling Itemsreconcilingrevenue intersegment2024-04-01 → 2025-03-31−¥500,000
Reconciling Itemsreconcilingsegment profit2024-04-01 → 2025-03-31−¥785,000
Heaithcare Businessreportable segmentemployeesat 2025-03-3110 pure
Heaithcare Businessreportable segmentrevenue2024-04-01 → 2025-03-31¥100m
Heaithcare Businessreportable segmentrevenue external2024-04-01 → 2025-03-31¥100m
Heaithcare Businessreportable segmentsegment profit2024-04-01 → 2025-03-31¥78m
Investment And Advisory Businessreportable segmentemployeesat 2025-03-312 pure
Investment And Advisory Businessreportable segmentrevenue2024-04-01 → 2025-03-31¥55m
Investment And Advisory Businessreportable segmentrevenue external2024-04-01 → 2025-03-31¥55m
Investment And Advisory Businessreportable segmentsegment profit2024-04-01 → 2025-03-31¥49m
Nail Businessreportable segmentemployeesat 2025-03-31424 pure
Nail Businessreportable segmentrevenue2024-04-01 → 2025-03-31¥3.1bn
Nail Businessreportable segmentrevenue external2024-04-01 → 2025-03-31¥3.1bn
Nail Businessreportable segmentrevenue intersegment2024-04-01 → 2025-03-31¥500,000
Nail Businessreportable segmentsegment profit2024-04-01 → 2025-03-31¥9m
—segment totalrevenue2024-04-01 → 2025-03-31¥3.2bn
—segment totalrevenue external2024-04-01 → 2025-03-31¥3.2bn
—segment totalrevenue intersegment2024-04-01 → 2025-03-31¥500,000
—segment totalsegment profit2024-04-01 → 2025-03-31¥135m
Nail Businessreportable segmentrevenue2023-04-01 → 2024-03-31¥2.6bn
Nail Businessreportable segmentrevenue external2023-04-01 → 2024-03-31¥2.6bn
Nail Businessreportable segmentsegment profit2023-04-01 → 2024-03-31−¥59m
—segment totalrevenue2023-04-01 → 2024-03-31¥2.6bn
—segment totalrevenue external2023-04-01 → 2024-03-31¥2.6bn
—segment totalsegment profit2023-04-01 → 2024-03-31−¥59m

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

All source rows · 1,485
ItemContextValueUnit
Term of office information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E33864-000ArigaTomoyaMember
Original text (Japanese)(注)3
Footnotes directors and corporate auditors (text)FilingDateInstant_Row1MemberText · Plus
Footnotes directors and corporate auditors (text)FilingDateInstant_Row2MemberText · Plus
Footnotes directors and corporate auditors (text)FilingDateInstant_Row3MemberText · Plus
Footnotes directors and corporate auditors (text)FilingDateInstant_Row4MemberText · Plus
Outside directors and outside corporate auditors (text)FilingDateInstantText · Plus
Audits (text)FilingDateInstantText · Plus
Remuneration for directors and other officers (text)FilingDateInstantText · Plus
Remuneration etc paid by group to each director or other officer (text)FilingDateInstantText · Plus
Shareholdings (text)FilingDateInstantText · Plus
Description of fact that consolidated financial statements have been prepared in accordance with IFRS financial informationCurrentYearDurationText · Plus
Regulations in accordance with which financial statements have been prepared financial informationCurrentYearDurationText · Plus
Note on independent audit financial informationCurrentYearDurationText · Plus
Remarkable efforts to ensure fair presentation of consolidated financial statements etc financial informationCurrentYearDurationText · Plus
Remarkable efforts to ensure fair presentation of consolidated financial statements etc in accordance with IFRS financial informationCurrentYearDurationText · Plus
Consolidated statement of financial position IFRS (text)CurrentYearDurationText · Plus
Consolidated statement of profit or loss IFRS (text)CurrentYearDurationText · Plus
Consolidated statement of comprehensive income IFRS (text)CurrentYearDurationText · Plus
Consolidated statement of changes in equity IFRS (text)CurrentYearDurationText · Plus
Consolidated statement of cash flows IFRS (text)CurrentYearDurationText · Plus
Notes reporting entity consolidated financial statements IFRS (text)CurrentYearDurationText · Plus
Notes basis of preparation consolidated financial statements IFRS (text)CurrentYearDurationText · Plus
Notes significant accounting policies consolidated financial statements IFRS (text)CurrentYearDurationText · Plus
Notes significant accounting estimates and judgements consolidated financial statements IFRS (text)CurrentYearDurationText · Plus
Notes new standards not yet applied consolidated financial statements IFRS (text)CurrentYearDurationText · Plus
Notes segment information consolidated financial statements IFRS (text)CurrentYearDurationText · Plus
Disclosure of changes in reportable segments IFRS (text)CurrentYearDurationText · Plus
Information about products and services IFRS (text)CurrentYearDurationText · Plus
Information about geographical areas IFRS (text)CurrentYearDurationText · Plus
Information about major customers IFRS (text)CurrentYearDurationText · Plus
Notes cash and cash equivalents consolidated financial statements IFRS (text)CurrentYearDurationText · Plus
Notes trade and other receivables consolidated financial statements IFRS (text)CurrentYearDurationText · Plus
Notes inventories consolidated financial statements IFRS (text)CurrentYearDurationText · Plus
Notes other financial assets consolidated financial statements IFRS (text)CurrentYearDurationText · Plus
Notes other assets consolidated financial statements IFRS (text)CurrentYearDurationText · Plus
Notes property plant and equipment consolidated financial statements IFRS (text)CurrentYearDurationText · Plus
Notes goodwill and intangible assets consolidated financial statements IFRS (text)CurrentYearDurationText · Plus
Notes leases consolidated financial statements IFRS (text)CurrentYearDurationText · Plus
Notes investments accounted for using equity method consolidated financial statements IFRS (text)CurrentYearDurationText · Plus
Notes income taxes consolidated financial statements IFRS (text)CurrentYearDurationText · Plus
Notes trade and other payables consolidated financial statements IFRS (text)CurrentYearDurationText · Plus
Notes borrowings consolidated financial statements IFRS (text)CurrentYearDurationText · Plus
Notes other labilities consolidated financial statements IFRS (text)CurrentYearDurationText · Plus
Notes provisions consolidated financial statements IFRS (text)CurrentYearDurationText · Plus
Notes share based payments consolidated financial statements IFRS (text)CurrentYearDurationText · Plus
Notes equity consolidated financial statements IFRS (text)CurrentYearDurationText · Plus
Notes dividends consolidated financial statements IFRS (text)CurrentYearDurationText · Plus
Notes financial instruments consolidated financial statements IFRS (text)CurrentYearDurationText · Plus
Notes revenue consolidated financial statements IFRS (text)CurrentYearDurationText · Plus
Notes other income consolidated financial statements IFRS (text)CurrentYearDurationText · Plus

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 2024-03-31pass rounding
balance sheet identityconsolidated 2025-03-31pass
balance sheet identitynon_consolidated 2024-03-31pass
balance sheet identitynon_consolidated 2025-03-31pass
dei present pass
period resolution pass
statement vs summary · net assetsnon_consolidated 2023-03-31pass
statement vs summary · net assetsnon_consolidated 2024-03-31pass
statement vs summary · net assetsnon_consolidated 2025-03-31pass
statement vs summary · net income attributable to parentconsolidated 2023-04-01/2024-03-31pass
statement vs summary · net income attributable to parentconsolidated 2024-04-01/2025-03-31pass
statement vs summary · operating cash flowconsolidated 2023-04-01/2024-03-31pass
statement vs summary · operating cash flowconsolidated 2024-04-01/2025-03-31pass
statement vs summary · revenueconsolidated 2023-04-01/2024-03-31pass
statement vs summary · revenueconsolidated 2024-04-01/2025-03-31pass
statement vs summary · revenuenon_consolidated 2023-04-01/2024-03-31pass
statement vs summary · revenuenon_consolidated 2024-04-01/2025-03-31pass
statement vs summary · total assetsconsolidated 2024-03-31pass
statement vs summary · total assetsconsolidated 2025-03-31pass
statement vs summary · total assetsnon_consolidated 2024-03-31pass
statement vs summary · total assetsnon_consolidated 2025-03-31pass