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
Income taxes payable	Prior1YearInstant_NonConsolidatedMember	13959000	JPY
Income taxes payable	CurrentYearInstant_NonConsolidatedMember	2476000	JPY
Contract liabilities	Prior1YearInstant_NonConsolidatedMember	3303000	JPY
Contract liabilities	CurrentYearInstant_NonConsolidatedMember	3332000	JPY
Deposits received	Prior1YearInstant_NonConsolidatedMember	5736000	JPY
Deposits received	CurrentYearInstant_NonConsolidatedMember	5191000	JPY
Provision for product warranties	Prior1YearInstant_NonConsolidatedMember	552000	JPY
Provision for product warranties	CurrentYearInstant_NonConsolidatedMember	－	JPY
Other cl	Prior1YearInstant_NonConsolidatedMember	171000	JPY
Other cl	CurrentYearInstant_NonConsolidatedMember	1134000	JPY
Current liabilities	Prior1YearInstant_NonConsolidatedMember	94885000	JPY
Current liabilities	CurrentYearInstant_NonConsolidatedMember	183571000	JPY
Long term loans payable	Prior1YearInstant_NonConsolidatedMember	136966000	JPY
Long term loans payable	CurrentYearInstant_NonConsolidatedMember	104902000	JPY
Asset retirement obligations ncl	Prior1YearInstant_NonConsolidatedMember	6513000	JPY
Asset retirement obligations ncl	CurrentYearInstant_NonConsolidatedMember	6609000	JPY
Other ncl	Prior1YearInstant_NonConsolidatedMember	171000	JPY
Other ncl	CurrentYearInstant_NonConsolidatedMember	7228000	JPY
Noncurrent liabilities	Prior1YearInstant_NonConsolidatedMember	143651000	JPY
Noncurrent liabilities	CurrentYearInstant_NonConsolidatedMember	118740000	JPY
Liabilities	Prior1YearInstant_NonConsolidatedMember	238537000	JPY
Liabilities	CurrentYearInstant_NonConsolidatedMember	302312000	JPY
Capital stock	Prior1YearInstant_NonConsolidatedMember	1627193000	JPY
Capital stock	CurrentYearInstant_NonConsolidatedMember	1674419000	JPY
Legal capital surplus	Prior1YearInstant_NonConsolidatedMember	1627193000	JPY
Legal capital surplus	CurrentYearInstant_NonConsolidatedMember	1674419000	JPY
Other capital surplus	Prior1YearInstant_NonConsolidatedMember	286486000	JPY
Other capital surplus	CurrentYearInstant_NonConsolidatedMember	286486000	JPY
Capital surplus	Prior1YearInstant_NonConsolidatedMember	1913679000	JPY
Capital surplus	CurrentYearInstant_NonConsolidatedMember	1960905000	JPY
Retained earnings brought forward	Prior1YearInstant_NonConsolidatedMember	-1565454000	JPY
Retained earnings brought forward	CurrentYearInstant_NonConsolidatedMember	-2957455000	JPY
Retained earnings	Prior1YearInstant_NonConsolidatedMember	-1565454000	JPY
Retained earnings	CurrentYearInstant_NonConsolidatedMember	-2957455000	JPY
Shareholders equity	Prior1YearInstant_NonConsolidatedMember	1975418000	JPY
Shareholders equity	CurrentYearInstant_NonConsolidatedMember	677869000	JPY
Subscription rights to shares	Prior1YearInstant_NonConsolidatedMember	9234000	JPY
Subscription rights to shares	CurrentYearInstant_NonConsolidatedMember	18837000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember	1984652000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember	696706000	JPY
Liabilities and net assets	Prior1YearInstant_NonConsolidatedMember	2223189000	JPY
Liabilities and net assets	CurrentYearInstant_NonConsolidatedMember	999019000	JPY
Net sales	Prior1YearDuration_NonConsolidatedMember	286636000	JPY
Net sales	CurrentYearDuration_NonConsolidatedMember	225483000	JPY
Beginning merchandise and finished goods cos	Prior1YearDuration_NonConsolidatedMember	167692000	JPY
Beginning merchandise and finished goods cos	CurrentYearDuration_NonConsolidatedMember	72122000	JPY
Cost of products manufactured	Prior1YearDuration_NonConsolidatedMember	99979000	JPY
Cost of products manufactured	CurrentYearDuration_NonConsolidatedMember	400781000	JPY
Cost of purchased goods	Prior1YearDuration_NonConsolidatedMember	－	JPY
Cost of purchased goods	CurrentYearDuration_NonConsolidatedMember	－	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