Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-29

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 143

Metric	Value	Period	Scope	Source row
Revenue	¥407m	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥210m	2022-01-01 → 2022-12-31	Cons.	Net sales
Revenue	¥308m	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥805m	2020-01-01 → 2020-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥794m	2019-01-01 → 2019-12-31^d	Cons.	Net sales (5-year summary)
Operating income	−¥558m	2023-01-01 → 2023-12-31	Cons.	Operating income
Operating income	−¥694m	2022-01-01 → 2022-12-31	Cons.	Operating income
Ordinary income	−¥552m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	−¥684m	2022-01-01 → 2022-12-31	Cons.	Ordinary income
Ordinary income	−¥669m	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥51m	2020-01-01 → 2020-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥536m	2019-01-01 → 2019-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥552m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Profit before tax	−¥684m	2022-01-01 → 2022-12-31	Cons.	Income before income taxes
Net income (owners)	−¥555m	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥686m	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥629m	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥32m	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥620m	2019-01-01 → 2019-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥555m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Net income	−¥686m	2022-01-01 → 2022-12-31	Cons.	Profit loss
Total assets	¥2.0bn	at 2023-12-31	Cons.	Assets
Total assets	¥1.9bn	at 2022-12-31	Cons.	Assets
Total assets	¥1.9bn	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥2.4bn	at 2020-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥2.4bn	at 2019-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥308m	at 2023-12-31	Cons.	Liabilities
Total liabilities	¥550m	at 2022-12-31	Cons.	Liabilities
Net assets / equity	¥1.7bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥1.4bn	at 2022-12-31	Cons.	Net assets
Net assets / equity	¥1.6bn	at 2021-12-31^d	Cons.	Net assets
Net assets / equity	¥2.1bn	at 2020-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥2.1bn	at 2019-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥362m	at 2023-12-31	Cons.	Cash and deposits
Cash and deposits	¥278m	at 2022-12-31	Cons.	Cash and deposits
Cash & equivalents	¥362m	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥278m	at 2022-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥219m	at 2021-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥926m	at 2020-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥1.3bn	at 2019-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥558m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥613m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥856m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥384m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥1.2bn	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥300,000	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	¥4m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	¥22m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥29m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥140m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥641m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥668m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥69m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥4m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥2.6bn	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-13.85	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-19.87	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-19.04	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥0.96	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-20.63	2019-01-01 → 2019-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
Net assets per share	¥37.94	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥37.24	at 2022-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥47.86	at 2021-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥64.4	at 2020-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥62.61	at 2019-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	83.9%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	70.6%	at 2022-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	83.4%	at 2021-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	88.3%	at 2020-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	86.1%	at 2019-12-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	-37.0%	2023-01-01 → 2023-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	-46.9%	2022-01-01 → 2022-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	-33.9%	2021-01-01 → 2021-12-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	1.5%	2020-01-01 → 2020-12-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	-56.4%	2019-01-01 → 2019-12-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	72	at 2023-12-31	Cons.	Number of employees
Employees	77	at 2022-12-31	Cons.	Number of employees
Employees	87	at 2021-12-31^d	Cons.	Number of employees
Employees	101	at 2020-12-31^d	Cons.	Number of employees
Employees	94	at 2019-12-31^d	Cons.	Number of employees
Revenue	¥287m	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥236m	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥254m	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥730m	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥577m	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥496m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	−¥542m	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	−¥498m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥547m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	−¥545m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥102m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥480m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥498m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	−¥547m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	−¥501m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	−¥549m	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	−¥509m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥80m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥521m	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥2.2bn	at 2023-12-31	Standalone	Assets
Total assets	¥2.1bn	at 2022-12-31	Standalone	Assets
Total assets	¥2.0bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥2.5bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥2.4bn	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥239m	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥406m	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥2.0bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥1.7bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥1.8bn	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥2.3bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥2.2bn	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥329m	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥266m	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥-12.5	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-15.9	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-15.41	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥2.42	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-17.36	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
Net assets per share	¥45.27	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥45.54	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥53.79	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥69.2	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥66.78	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	88.9%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	79.8%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	90.0%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	93.0%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	91.7%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	-27.7%	2023-01-01 → 2023-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	-32.1%	2022-01-01 → 2022-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	-25.1%	2021-01-01 → 2021-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	3.6%	2020-01-01 → 2020-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	-44.6%	2019-01-01 → 2019-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	43,641,000	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	36,072,000	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	33,041,000	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	33,041,000	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	33,041,000	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	52	at 2023-12-31	Standalone	Number of employees
Employees	55	at 2022-12-31	Standalone	Number of employees
Employees	61	at 2021-12-31^d	Standalone	Number of employees
Employees	64	at 2020-12-31^d	Standalone	Number of employees
Employees	60	at 2019-12-31^d	Standalone	Number 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 · 1

Segment	Item	Period	Value
Semiconductor Testing System Businessreportable segment	employees	at 2023-12-31	72 pure

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

All source rows · 1,130

Item	Context	Value	Unit
Asset retirement obligations ncl	CurrentYearInstant	6513000	JPY
Noncurrent liabilities	Prior1YearInstant	175791000	JPY
Noncurrent liabilities	CurrentYearInstant	143651000	JPY
Liabilities	Prior1YearInstant	549526000	JPY
Liabilities	CurrentYearInstant	308482000	JPY
Capital stock	Prior1YearInstant	1210563000	JPY
Capital stock	CurrentYearInstant	1627193000	JPY
Capital surplus	Prior1YearInstant	1497050000	JPY
Capital surplus	CurrentYearInstant	1913679000	JPY
Retained earnings	Prior1YearInstant	-1468555000	JPY
Retained earnings	CurrentYearInstant	-2023127000	JPY
Shareholders equity	Prior1YearInstant	1239059000	JPY
Shareholders equity	CurrentYearInstant	1517745000	JPY
Foreign currency translation adjustment	Prior1YearInstant	104158000	JPY
Foreign currency translation adjustment	CurrentYearInstant	138203000	JPY
Valuation and translation adjustments	Prior1YearInstant	104158000	JPY
Valuation and translation adjustments	CurrentYearInstant	138203000	JPY
Subscription rights to shares	Prior1YearInstant	9500000	JPY
Subscription rights to shares	CurrentYearInstant	9234000	JPY
Net assets	Prior1YearInstant	1352717000	JPY
Net assets	CurrentYearInstant	1665183000	JPY
Liabilities and net assets	Prior1YearInstant	1902244000	JPY
Liabilities and net assets	CurrentYearInstant	1973665000	JPY
Net sales	Prior1YearDuration	210315000	JPY
Net sales	CurrentYearDuration	407449000	JPY
Cost of sales	Prior1YearDuration	148156000	JPY
Cost of sales	CurrentYearDuration	256025000	JPY
Gross profit	Prior1YearDuration	62158000	JPY
Gross profit	CurrentYearDuration	151423000	JPY
Selling general and administrative expenses	Prior1YearDuration	755660000	JPY
Selling general and administrative expenses	CurrentYearDuration	709883000	JPY
Operating income	Prior1YearDuration	-693502000	JPY
Operating income	CurrentYearDuration	-558459000	JPY
Interest income noi	Prior1YearDuration	85000	JPY
Interest income noi	CurrentYearDuration	59000	JPY
Foreign exchange gains noi	Prior1YearDuration	11304000	JPY
Foreign exchange gains noi	CurrentYearDuration	13271000	JPY
Subsidy income noi	Prior1YearDuration	3763000	JPY
Subsidy income noi	CurrentYearDuration	－	JPY
Other noi	Prior1YearDuration	1003000	JPY
Other noi	CurrentYearDuration	1283000	JPY
Non operating income	Prior1YearDuration	16157000	JPY
Non operating income	CurrentYearDuration	14614000	JPY
Interest expenses noe	Prior1YearDuration	4727000	JPY
Interest expenses noe	CurrentYearDuration	5435000	JPY
Commission fee noe	Prior1YearDuration	－	JPY
Commission fee noe	CurrentYearDuration	2112000	JPY
Other noe	Prior1YearDuration	1691000	JPY
Other noe	CurrentYearDuration	702000	JPY
Non operating expenses	Prior1YearDuration	6419000	JPY

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 · 24 of 24 passed

balance sheet identity	consolidated 2022-12-31	pass rounding
balance sheet identity	consolidated 2023-12-31	pass
balance sheet identity	non_consolidated 2022-12-31	pass rounding
balance sheet identity	non_consolidated 2023-12-31	pass
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2021-12-31	pass
statement vs summary · net assets	consolidated 2022-12-31	pass
statement vs summary · net assets	consolidated 2023-12-31	pass
statement vs summary · net assets	non_consolidated 2021-12-31	pass
statement vs summary · net assets	non_consolidated 2022-12-31	pass
statement vs summary · net assets	non_consolidated 2023-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · operating cash flow	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · operating cash flow	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · revenue	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	non_consolidated 2022-01-01/2022-12-31	pass
statement vs summary · revenue	non_consolidated 2023-01-01/2023-12-31	pass
statement vs summary · total assets	consolidated 2022-12-31	pass
statement vs summary · total assets	consolidated 2023-12-31	pass
statement vs summary · total assets	non_consolidated 2022-12-31	pass
statement vs summary · total assets	non_consolidated 2023-12-31	pass