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
Cash and cash equivalents IFRSPrior1YearInstant923101000JPY
Cash and cash equivalents IFRSCurrentYearInstant806173000JPY
Trade and other receivables ca IFRSPrior1YearInstant151496000JPY
Trade and other receivables ca IFRSCurrentYearInstant455555000JPY
Inventories ca IFRSPrior1YearInstant66304000JPY
Inventories ca IFRSCurrentYearInstant61351000JPY
Income taxes receivable ca IFRSPrior1YearInstant-JPY
Income taxes receivable ca IFRSCurrentYearInstant22991000JPY
Other current assets ca IFRSPrior1YearInstant13187000JPY
Other current assets ca IFRSCurrentYearInstant38130000JPY
Current assets IFRSPrior1YearInstant1154088000JPY
Current assets IFRSCurrentYearInstant1384199000JPY
Property plant and equipment IFRSPrior1YearInstant85769000JPY
Property plant and equipment IFRSCurrentYearInstant85629000JPY
Right of use assets IFRSPrior1YearInstant413155000JPY
Right of use assets IFRSCurrentYearInstant354667000JPY
Goodwill IFRSPrior1YearInstant650260000JPY
Goodwill IFRSCurrentYearInstant650260000JPY
Intangible assets IFRSPrior1YearInstant532740000JPY
Intangible assets IFRSCurrentYearInstant516369000JPY
Other financial assets nca IFRSPrior1YearInstant164697000JPY
Other financial assets nca IFRSCurrentYearInstant171530000JPY
Other non current assets nca IFRSPrior1YearInstant852000JPY
Other non current assets nca IFRSCurrentYearInstant1393000JPY
Non current assets IFRSPrior1YearInstant1847474000JPY
Non current assets IFRSCurrentYearInstant1779848000JPY
Assets IFRSPrior1YearInstant3001561000JPY
Assets IFRSCurrentYearInstant3164047000JPY
Trade and other payables cl IFRSPrior1YearInstant78183000JPY
Trade and other payables cl IFRSCurrentYearInstant140440000JPY
Borrowings cl IFRSPrior1YearInstant50004000JPY
Borrowings cl IFRSCurrentYearInstant50004000JPY
Income taxes payable cl IFRSPrior1YearInstant51183000JPY
Income taxes payable cl IFRSCurrentYearInstant47928000JPY
Lease liabilities cl IFRSPrior1YearInstant183494000JPY
Lease liabilities cl IFRSCurrentYearInstant189507000JPY
Other current liabilities cl IFRSPrior1YearInstant324131000JPY
Other current liabilities cl IFRSCurrentYearInstant415905000JPY
Provisions cl IFRSPrior1YearInstant-JPY
Provisions cl IFRSCurrentYearInstant4557000JPY
Total current liabilities IFRSPrior1YearInstant686995000JPY
Total current liabilities IFRSCurrentYearInstant848342000JPY
Borrowings ncl IFRSPrior1YearInstant358326000JPY
Borrowings ncl IFRSCurrentYearInstant308322000JPY
Lease liabilities ncl IFRSPrior1YearInstant225078000JPY
Lease liabilities ncl IFRSCurrentYearInstant157284000JPY
Other non current liabilities ncl IFRSPrior1YearInstant31694000JPY
Other non current liabilities ncl IFRSCurrentYearInstant32169000JPY
Provisions ncl IFRSPrior1YearInstant55682000JPY
Provisions ncl IFRSCurrentYearInstant74767000JPY

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