Annual report

Period2024-01-01 → 2024-12-31

Filed2025-03-31

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 143

Metric	Value	Period	Scope	Source row
Revenue	¥417m	2024-01-01 → 2024-12-31	Cons.	Net sales
Revenue	¥407m	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥210m	2022-01-01 → 2022-12-31^d	Cons.	Net sales (5-year summary)
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)
Operating income	−¥1.1bn	2024-01-01 → 2024-12-31	Cons.	Operating income
Operating income	−¥558m	2023-01-01 → 2023-12-31	Cons.	Operating income
Ordinary income	−¥1.1bn	2024-01-01 → 2024-12-31	Cons.	Ordinary income
Ordinary income	−¥552m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	−¥684m	2022-01-01 → 2022-12-31^d	Cons.	Ordinary income loss (5-year summary)
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)
Profit before tax	−¥1.1bn	2024-01-01 → 2024-12-31	Cons.	Income before income taxes
Profit before tax	−¥552m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Net income (owners)	−¥1.1bn	2024-01-01 → 2024-12-31	Cons.	Profit loss attributable to owners of parent
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^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
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	−¥1.1bn	2024-01-01 → 2024-12-31	Cons.	Profit loss
Net income	−¥555m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Total assets	¥1.2bn	at 2024-12-31	Cons.	Assets
Total assets	¥2.0bn	at 2023-12-31	Cons.	Assets
Total assets	¥1.9bn	at 2022-12-31^d	Cons.	Total assets (5-year summary)
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 liabilities	¥495m	at 2024-12-31	Cons.	Liabilities
Total liabilities	¥308m	at 2023-12-31	Cons.	Liabilities
Net assets / equity	¥700m	at 2024-12-31	Cons.	Net assets
Net assets / equity	¥1.7bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥1.4bn	at 2022-12-31^d	Cons.	Net assets
Net assets / equity	¥1.6bn	at 2021-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥2.1bn	at 2020-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥91m	at 2024-12-31	Cons.	Cash and deposits
Cash and deposits	¥362m	at 2023-12-31	Cons.	Cash and deposits
Cash & equivalents	¥91m	at 2024-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥362m	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥278m	at 2022-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥219m	at 2021-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥926m	at 2020-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥662m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in operating activities
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^d	Cons.	Net cash provided by used in operating activities (5-year summary)
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)
Investing cash flow	−¥2m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in investment activities
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^d	Cons.	Net cash provided by used in investing activities (5-year summary)
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)
Financing cash flow	¥171m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in financing activities
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^d	Cons.	Net cash provided by used in financing activities (5-year summary)
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)
EPS (basic)	¥-25.27	2024-01-01 → 2024-12-31	Cons.	Basic earnings loss per share (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^d	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)
Net assets per share	¥15.12	at 2024-12-31	Cons.	Net assets 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^d	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)
Equity ratio	57.0%	at 2024-12-31	Cons.	Equity to asset ratio (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^d	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)
ROE	-94.6%	2024-01-01 → 2024-12-31	Cons.	Rate of return on equity (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^d	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)
Employees	72	at 2024-12-31	Cons.	Number of employees
Employees	72	at 2023-12-31	Cons.	Number of employees
Employees	77	at 2022-12-31^d	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
Revenue	¥225m	2024-01-01 → 2024-12-31	Standalone	Net sales
Revenue	¥287m	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥236m	2022-01-01 → 2022-12-31^d	Standalone	Net sales (5-year summary)
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)
Operating income	−¥832m	2024-01-01 → 2024-12-31	Standalone	Operating income
Operating income	−¥496m	2023-01-01 → 2023-12-31	Standalone	Operating income
Ordinary income	−¥840m	2024-01-01 → 2024-12-31	Standalone	Ordinary income
Ordinary income	−¥498m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥547m	2022-01-01 → 2022-12-31^d	Standalone	Ordinary income loss (5-year summary)
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)
Profit before tax	−¥1.4bn	2024-01-01 → 2024-12-31	Standalone	Income before income taxes
Profit before tax	−¥498m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Net income	−¥1.4bn	2024-01-01 → 2024-12-31	Standalone	Profit loss
Net income	−¥501m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	−¥549m	2022-01-01 → 2022-12-31^d	Standalone	Net income loss (5-year summary)
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)
Total assets	¥999m	at 2024-12-31	Standalone	Assets
Total assets	¥2.2bn	at 2023-12-31	Standalone	Assets
Total assets	¥2.1bn	at 2022-12-31^d	Standalone	Total assets (5-year summary)
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 liabilities	¥302m	at 2024-12-31	Standalone	Liabilities
Total liabilities	¥239m	at 2023-12-31	Standalone	Liabilities
Net assets / equity	¥697m	at 2024-12-31	Standalone	Net assets
Net assets / equity	¥2.0bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥1.7bn	at 2022-12-31^d	Standalone	Net assets
Net assets / equity	¥1.8bn	at 2021-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥2.3bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥87m	at 2024-12-31	Standalone	Cash and deposits
Cash and deposits	¥329m	at 2023-12-31	Standalone	Cash and deposits
EPS (basic)	¥-31.81	2024-01-01 → 2024-12-31	Standalone	Basic earnings loss per share (5-year summary)
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^d	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)
Net assets per share	¥15.04	at 2024-12-31	Standalone	Net assets 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^d	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)
Equity ratio	67.9%	at 2024-12-31	Standalone	Equity to asset ratio (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^d	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)
ROE	-104.9%	2024-01-01 → 2024-12-31	Standalone	Rate of return on equity (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^d	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)
Shares issued	45,059,100	at 2024-12-31	Standalone	Total number of issued shares (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^d	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)
Employees	50	at 2024-12-31	Standalone	Number of employees
Employees	52	at 2023-12-31	Standalone	Number of employees
Employees	55	at 2022-12-31^d	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

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 2024-12-31	72 pure

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

All source rows · 1,137

Item	Context	Value	Unit
Net cash provided by used in investment activities	CurrentYearDuration	-1906000	JPY
Net increase decrease in short term loans payable fin cf	Prior1YearDuration	-159998000	JPY
Net increase decrease in short term loans payable fin cf	CurrentYearDuration	100000000	JPY
Repayment of long term loans payable fin cf	Prior1YearDuration	-32064000	JPY
Repayment of long term loans payable fin cf	CurrentYearDuration	-32064000	JPY
Repayments of lease obligations fin cf	Prior1YearDuration	-171000	JPY
Repayments of lease obligations fin cf	CurrentYearDuration	-769000	JPY
Proceeds from issuance of subscription rights to shares fin cf	Prior1YearDuration	4914000	JPY
Proceeds from issuance of subscription rights to shares fin cf	CurrentYearDuration	9603000	JPY
Proceeds from issuance of stock resulting from exercise of subscription rights to shares fin cf	Prior1YearDuration	428424000	JPY
Proceeds from issuance of stock resulting from exercise of subscription rights to shares fin cf	CurrentYearDuration	94451000	JPY
Proceeds from issuance of common stock fin cf	Prior1YearDuration	399921000	JPY
Proceeds from issuance of common stock fin cf	CurrentYearDuration	－	JPY
Net cash provided by used in financing activities	Prior1YearDuration	641025000	JPY
Net cash provided by used in financing activities	CurrentYearDuration	171221000	JPY
Effect of exchange rate change on cash and cash equivalents	Prior1YearDuration	727000	JPY
Effect of exchange rate change on cash and cash equivalents	CurrentYearDuration	222027000	JPY
Net increase decrease in cash and cash equivalents	Prior1YearDuration	83185000	JPY
Net increase decrease in cash and cash equivalents	CurrentYearDuration	-270962000	JPY
Cash and cash equivalents	Prior2YearInstant	278480000	JPY
Cash and cash equivalents	Prior1YearInstant	361665000	JPY
Cash and cash equivalents	Prior1YearInstant	361665000	JPY
Cash and cash equivalents	CurrentYearInstant	90703000	JPY
Number of consolidated subsidiaries	CurrentYearInstant	1
Write downs of inventories	Prior1YearDuration	63687000	JPY
Write downs of inventories	CurrentYearDuration	574470000	JPY
Directors compensations sga	Prior1YearDuration	42300000	JPY
Directors compensations sga	CurrentYearDuration	40132000	JPY
Salaries and allowances sga	Prior1YearDuration	171391000	JPY
Salaries and allowances sga	CurrentYearDuration	179340000	JPY
Research and development expenses sga	Prior1YearDuration	232957000	JPY
Research and development expenses sga	CurrentYearDuration	227262000	JPY
Research and development expenses included in general and administrative expenses and manufacturing cost for current period	Prior1YearDuration	232957000	JPY
Research and development expenses included in general and administrative expenses and manufacturing cost for current period	CurrentYearDuration	227262000	JPY
Cash and deposits	Prior1YearInstant_NonConsolidatedMember	329118000	JPY
Cash and deposits	CurrentYearInstant_NonConsolidatedMember	87265000	JPY
Notes receivable trade	Prior1YearInstant_NonConsolidatedMember	－	JPY
Notes receivable trade	CurrentYearInstant_NonConsolidatedMember	291000	JPY
Accounts receivable trade	Prior1YearInstant_NonConsolidatedMember	99870000	JPY
Accounts receivable trade	CurrentYearInstant_NonConsolidatedMember	21206000	JPY
Electronically recorded monetary claims operating ca	Prior1YearInstant_NonConsolidatedMember	2433000	JPY
Electronically recorded monetary claims operating ca	CurrentYearInstant_NonConsolidatedMember	－	JPY
Merchandise and finished goods	Prior1YearInstant_NonConsolidatedMember	72122000	JPY
Merchandise and finished goods	CurrentYearInstant_NonConsolidatedMember	38196000	JPY
Work in process	Prior1YearInstant_NonConsolidatedMember	556135000	JPY
Work in process	CurrentYearInstant_NonConsolidatedMember	287374000	JPY
Raw materials and supplies	Prior1YearInstant_NonConsolidatedMember	85788000	JPY
Raw materials and supplies	CurrentYearInstant_NonConsolidatedMember	88548000	JPY
Short term loans receivable to subsidiaries and affiliates	Prior1YearInstant_NonConsolidatedMember	200000000	JPY
Short term loans receivable to subsidiaries and affiliates	CurrentYearInstant_NonConsolidatedMember	150000000	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 2023-12-31	pass
balance sheet identity	consolidated 2024-12-31	pass rounding
balance sheet identity	non_consolidated 2023-12-31	pass
balance sheet identity	non_consolidated 2024-12-31	pass rounding
dei present		pass
period resolution		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	consolidated 2024-12-31	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 assets	non_consolidated 2024-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · operating cash flow	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · operating cash flow	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · revenue	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · revenue	non_consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	non_consolidated 2024-01-01/2024-12-31	pass
statement vs summary · total assets	consolidated 2023-12-31	pass
statement vs summary · total assets	consolidated 2024-12-31	pass
statement vs summary · total assets	non_consolidated 2023-12-31	pass
statement vs summary · total assets	non_consolidated 2024-12-31	pass