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
Non current labilities IFRSPrior1YearInstant670780000JPY
Non current labilities IFRSCurrentYearInstant572542000JPY
Liabilities IFRSPrior1YearInstant1357776000JPY
Liabilities IFRSCurrentYearInstant1420884000JPY
Share capital IFRSPrior1YearInstant567526000JPY
Share capital IFRSCurrentYearInstant10000000JPY
Capital surplus IFRSPrior1YearInstant514461000JPY
Capital surplus IFRSCurrentYearInstant571433000JPY
Retained earnings IFRSPrior1YearInstant561888000JPY
Retained earnings IFRSCurrentYearInstant1161855000JPY
Treasury shares IFRSPrior1YearInstant-89000JPY
Treasury shares IFRSCurrentYearInstant-125000JPY
Equity attributable to owners of parent IFRSPrior1YearInstant1643786000JPY
Equity attributable to owners of parent IFRSCurrentYearInstant1743163000JPY
Equity IFRSPrior1YearInstant1643786000JPY
Equity IFRSCurrentYearInstant1743163000JPY
Liabilities and equity IFRSPrior1YearInstant3001561000JPY
Liabilities and equity IFRSCurrentYearInstant3164047000JPY
Revenue IFRSPrior1YearDuration2588713000JPY
Revenue IFRSCurrentYearDuration3240603000JPY
Cost of sales IFRSPrior1YearDuration1609380000JPY
Cost of sales IFRSCurrentYearDuration1952031000JPY
Gross profit IFRSPrior1YearDuration979333000JPY
Gross profit IFRSCurrentYearDuration1288572000JPY
Selling general and administrative expenses IFRSPrior1YearDuration1027419000JPY
Selling general and administrative expenses IFRSCurrentYearDuration1144464000JPY
Other income IFRSPrior1YearDuration2424000JPY
Other income IFRSCurrentYearDuration9343000JPY
Other expenses IFRSPrior1YearDuration12916000JPY
Other expenses IFRSCurrentYearDuration18753000JPY
Operating profit loss IFRSPrior1YearDuration-58578000JPY
Operating profit loss IFRSCurrentYearDuration134698000JPY
Finance income IFRSPrior1YearDuration393000JPY
Finance income IFRSCurrentYearDuration851000JPY
Finance costs IFRSPrior1YearDuration12213000JPY
Finance costs IFRSCurrentYearDuration8036000JPY
Profit loss before tax IFRSPrior1YearDuration-70399000JPY
Profit loss before tax IFRSCurrentYearDuration127513000JPY
Income tax expense IFRSPrior1YearDuration128297000JPY
Income tax expense IFRSCurrentYearDuration49675000JPY
Profit loss IFRSPrior1YearDuration-198696000JPY
Profit loss IFRSCurrentYearDuration77838000JPY
Profit loss attributable to owners of parent IFRSPrior1YearDuration-198696000JPY
Profit loss attributable to owners of parent IFRSCurrentYearDuration77838000JPY
Profit loss IFRSPrior1YearDuration-198696000JPY
Profit loss IFRSCurrentYearDuration77838000JPY
Basic earnings loss per share IFRSPrior1YearDuration-77.32
Basic earnings loss per share IFRSCurrentYearDuration17.96
Diluted earnings loss per share IFRSPrior1YearDuration-77.32
Diluted earnings loss per share IFRSCurrentYearDuration17.78

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