Annual report

Period2021-01-01 → 2021-12-31

Filed2022-07-01

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Amends S100NS4U. Amended by S100OND0 (2022-07-01).

Key figures · 152

Metric	Value	Period	Scope	Source row
Revenue	¥2.4bn	2021-01-01 → 2021-12-31	Cons.	Net sales
Revenue	¥1.8bn	2020-01-01 → 2020-12-31	Cons.	Net sales
Revenue	¥2.5bn	2019-01-01 → 2019-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥2.3bn	2018-01-01 → 2018-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥1.9bn	2017-01-01 → 2017-12-31^d	Cons.	Net sales (5-year summary)
Operating income	¥278m	2021-01-01 → 2021-12-31	Cons.	Operating income
Operating income	−¥219m	2020-01-01 → 2020-12-31	Cons.	Operating income
Ordinary income	¥280m	2021-01-01 → 2021-12-31	Cons.	Ordinary income
Ordinary income	−¥217m	2020-01-01 → 2020-12-31	Cons.	Ordinary income
Ordinary income	¥161m	2019-01-01 → 2019-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥153m	2018-01-01 → 2018-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥129m	2017-01-01 → 2017-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥280m	2021-01-01 → 2021-12-31	Cons.	Income before income taxes
Profit before tax	−¥257m	2020-01-01 → 2020-12-31	Cons.	Income before income taxes
Net income (owners)	¥183m	2021-01-01 → 2021-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥191m	2020-01-01 → 2020-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥116m	2019-01-01 → 2019-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥96m	2018-01-01 → 2018-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥76m	2017-01-01 → 2017-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥183m	2021-01-01 → 2021-12-31	Cons.	Profit loss
Net income	−¥191m	2020-01-01 → 2020-12-31	Cons.	Profit loss
Total assets	¥2.0bn	at 2021-12-31	Cons.	Assets
Total assets	¥1.9bn	at 2020-12-31	Cons.	Assets
Total assets	¥1.3bn	at 2019-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥1.4bn	at 2018-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥976m	at 2017-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥980m	at 2021-12-31	Cons.	Liabilities
Total liabilities	¥1.1bn	at 2020-12-31	Cons.	Liabilities
Net assets / equity	¥1.0bn	at 2021-12-31	Cons.	Net assets
Net assets / equity	¥844m	at 2020-12-31	Cons.	Net assets
Net assets / equity	¥1.1bn	at 2019-12-31^d	Cons.	Net assets
Net assets / equity	¥999m	at 2018-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥420m	at 2017-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥1.3bn	at 2021-12-31	Cons.	Cash and deposits
Cash and deposits	¥1.3bn	at 2020-12-31	Cons.	Cash and deposits
Cash & equivalents	¥1.3bn	at 2021-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.3bn	at 2020-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥692m	at 2019-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥934m	at 2018-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥572m	at 2017-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥366m	2021-01-01 → 2021-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥266m	2020-01-01 → 2020-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥35m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥69m	2018-01-01 → 2018-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥93m	2017-01-01 → 2017-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥61m	2021-01-01 → 2021-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥26m	2020-01-01 → 2020-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥102m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥21m	2018-01-01 → 2018-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥20m	2017-01-01 → 2017-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	−¥286m	2021-01-01 → 2021-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥860m	2020-01-01 → 2020-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥174m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥322m	2018-01-01 → 2018-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥143m	2017-01-01 → 2017-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥72.59	2021-01-01 → 2021-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-75.94	2020-01-01 → 2020-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥45.68	2019-01-01 → 2019-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥43.92	2018-01-01 → 2018-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥35	2017-01-01 → 2017-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥71.58	2021-01-01 → 2021-12-31	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥44.96	2019-01-01 → 2019-12-31^d	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥43.85	2018-01-01 → 2018-12-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥410.24	at 2021-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥334.58	at 2020-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥419.07	at 2019-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥390.98	at 2018-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥193.69	at 2017-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	51.4%	at 2021-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	43.4%	at 2020-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	82.2%	at 2019-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	70.5%	at 2018-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	43.0%	at 2017-12-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	19.5%	2021-01-01 → 2021-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	-20.2%	2020-01-01 → 2020-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	11.3%	2019-01-01 → 2019-12-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	13.5%	2018-01-01 → 2018-12-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	20.0%	2017-01-01 → 2017-12-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	160	at 2021-12-31	Cons.	Number of employees
Employees	163	at 2020-12-31	Cons.	Number of employees
Employees	193	at 2019-12-31^d	Cons.	Number of employees
Employees	171	at 2018-12-31^d	Cons.	Number of employees
Employees	154	at 2017-12-31^d	Cons.	Number of employees
Revenue	¥2.3bn	2021-01-01 → 2021-12-31	Standalone	Net sales
Revenue	¥1.7bn	2020-01-01 → 2020-12-31	Standalone	Net sales
Revenue	¥2.4bn	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥2.2bn	2018-01-01 → 2018-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥1.8bn	2017-01-01 → 2017-12-31^d	Standalone	Net sales (5-year summary)
Operating income	¥290m	2021-01-01 → 2021-12-31	Standalone	Operating income
Operating income	−¥231m	2020-01-01 → 2020-12-31	Standalone	Operating income
Ordinary income	¥289m	2021-01-01 → 2021-12-31	Standalone	Ordinary income
Ordinary income	−¥230m	2020-01-01 → 2020-12-31	Standalone	Ordinary income
Ordinary income	¥144m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥166m	2018-01-01 → 2018-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥111m	2017-01-01 → 2017-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥282m	2021-01-01 → 2021-12-31	Standalone	Income before income taxes
Profit before tax	−¥259m	2020-01-01 → 2020-12-31	Standalone	Income before income taxes
Net income	¥188m	2021-01-01 → 2021-12-31	Standalone	Profit loss
Net income	−¥188m	2020-01-01 → 2020-12-31	Standalone	Profit loss
Net income	¥106m	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥110m	2018-01-01 → 2018-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥63m	2017-01-01 → 2017-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥2.0bn	at 2021-12-31	Standalone	Assets
Total assets	¥1.9bn	at 2020-12-31	Standalone	Assets
Total assets	¥1.3bn	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥1.4bn	at 2018-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥946m	at 2017-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥956m	at 2021-12-31	Standalone	Liabilities
Total liabilities	¥1.1bn	at 2020-12-31	Standalone	Liabilities
Net assets / equity	¥1.0bn	at 2021-12-31	Standalone	Net assets
Net assets / equity	¥844m	at 2020-12-31	Standalone	Net assets
Net assets / equity	¥1.0bn	at 2019-12-31^d	Standalone	Net assets
Net assets / equity	¥999m	at 2018-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥399m	at 2017-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥1.2bn	at 2021-12-31	Standalone	Cash and deposits
Cash and deposits	¥1.2bn	at 2020-12-31	Standalone	Cash and deposits
EPS (basic)	¥74.41	2021-01-01 → 2021-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-74.53	2020-01-01 → 2020-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥42.01	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥50.39	2018-01-01 → 2018-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥29.09	2017-01-01 → 2017-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥73.38	2021-01-01 → 2021-12-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥41.34	2019-01-01 → 2019-12-31^d	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥50.32	2018-01-01 → 2018-12-31^d	Standalone	Diluted earnings per share (5-year summary)
Dividend per share	¥7	2021-01-01 → 2021-12-31	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥7	2019-01-01 → 2019-12-31^d	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥7	2018-01-01 → 2018-12-31^d	Standalone	Dividend paid per share (5-year summary)
Net assets per share	¥410.05	at 2021-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥334.6	at 2020-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥415.69	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥390.92	at 2018-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥184.32	at 2017-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	52.0%	at 2021-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	43.7%	at 2020-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	82.6%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	70.6%	at 2018-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	42.2%	at 2017-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	20.0%	2021-01-01 → 2021-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	-19.9%	2020-01-01 → 2020-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	10.4%	2019-01-01 → 2019-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	15.8%	2018-01-01 → 2018-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	17.1%	2017-01-01 → 2017-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	2,554,400	at 2021-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	2,554,400	at 2020-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	2,554,400	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	2,554,400	at 2018-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	21,663	at 2017-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	114	at 2021-12-31	Standalone	Number of employees
Employees	119	at 2020-12-31	Standalone	Number of employees
Employees	108	at 2019-12-31^d	Standalone	Number of employees
Employees	103	at 2018-12-31^d	Standalone	Number of employees
Employees	90	at 2017-12-31^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
Human Resource Development Businessreportable segment	employees	at 2021-12-31	160 pure

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

All source rows · 1,123

Item	Context	Value	Unit
Independent auditors report consolidated (text)	FilingDateInstant	Text · Plus
Audit firm1 consolidated	FilingDateInstant	Original text (Japanese) 有限責任あずさ監査法人
Cpa1 audit firm1 consolidated	FilingDateInstant	Original text (Japanese) 小　出　健　治
Cpa2 audit firm1 consolidated	FilingDateInstant	Original text (Japanese) 前　田　　　啓
Key audit matters consolidated (text)	FilingDateInstant	Text · Plus
Overview kam consolidated (text)	FilingDateInstant	Text · Plus
Short description kam consolidated	FilingDateInstant_Row1Member	Original text (Japanese) アルー株式会社における繰延税金資産の回収可能性に関する判断の妥当性
Description including reason kam consolidated (text)	FilingDateInstant_Row1Member	Text · Plus
Reference kam consolidated	FilingDateInstant_Row1Member	Original text (Japanese) 連結財務諸表注記「（税効果会計関係）」
Reference2 kam consolidated	FilingDateInstant_Row1Member	Original text (Japanese) 　連結財務諸表注記「（重要な会計上の見積り）繰延税金資産の回収可能性」
Auditors response kam consolidated (text)	FilingDateInstant_Row1Member	Text · Plus
Independent auditors report non consolidated (text)	FilingDateInstant	Text · Plus
Audit firm1 non consolidated	FilingDateInstant	Original text (Japanese) 有限責任あずさ監査法人
Cpa1 audit firm1 non consolidated	FilingDateInstant	Original text (Japanese) 小出　健　治
Cpa2 audit firm1 non consolidated	FilingDateInstant	Original text (Japanese) 前　田　　　啓
Key audit matters non consolidated (text)	FilingDateInstant	Text · Plus
Overview kam non consolidated (text)	FilingDateInstant	Text · Plus
Short description kam non consolidated	FilingDateInstant_Row1Member	Original text (Japanese) （繰延税金資産の回収可能性に関する判断の妥当性）
Same as kam for consolidated fskam non consolidated (text)	FilingDateInstant_Row1Member	Text · Plus
Number of submission	FilingDateInstant	2
Net sales (5-year summary)	Prior4YearDuration	1913425000	JPY
Net sales (5-year summary)	Prior3YearDuration	2305307000	JPY
Net sales (5-year summary)	Prior2YearDuration	2509933000	JPY
Net sales (5-year summary)	Prior1YearDuration	1819626000	JPY
Net sales (5-year summary)	CurrentYearDuration	2396234000	JPY
Ordinary income loss (5-year summary)	Prior4YearDuration	129307000	JPY
Ordinary income loss (5-year summary)	Prior3YearDuration	152981000	JPY
Ordinary income loss (5-year summary)	Prior2YearDuration	160808000	JPY
Ordinary income loss (5-year summary)	Prior1YearDuration	-216934000	JPY
Ordinary income loss (5-year summary)	CurrentYearDuration	280173000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior4YearDuration	75811000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior3YearDuration	95980000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior2YearDuration	115728000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior1YearDuration	-191464000	JPY
Profit loss attributable to owners of parent (5-year summary)	CurrentYearDuration	183288000	JPY
Comprehensive income (5-year summary)	Prior4YearDuration	79212000	JPY
Comprehensive income (5-year summary)	Prior3YearDuration	89969000	JPY
Comprehensive income (5-year summary)	Prior2YearDuration	114776000	JPY
Comprehensive income (5-year summary)	Prior1YearDuration	-196465000	JPY
Comprehensive income (5-year summary)	CurrentYearDuration	188440000	JPY
Net assets (5-year summary)	Prior4YearInstant	419589000	JPY
Net assets (5-year summary)	Prior3YearInstant	998719000	JPY
Net assets (5-year summary)	Prior2YearInstant	1055125000	JPY
Net assets (5-year summary)	Prior1YearInstant	844345000	JPY
Net assets (5-year summary)	CurrentYearInstant	1037723000	JPY
Total assets (5-year summary)	Prior4YearInstant	975784000	JPY
Total assets (5-year summary)	Prior3YearInstant	1415711000	JPY
Total assets (5-year summary)	Prior2YearInstant	1283814000	JPY
Total assets (5-year summary)	Prior1YearInstant	1945584000	JPY
Total assets (5-year summary)	CurrentYearInstant	2017716000	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 2020-12-31	pass
balance sheet identity	consolidated 2021-12-31	pass
balance sheet identity	non_consolidated 2020-12-31	pass rounding
balance sheet identity	non_consolidated 2021-12-31	pass
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2019-12-31	pass
statement vs summary · net assets	consolidated 2020-12-31	pass
statement vs summary · net assets	consolidated 2021-12-31	pass
statement vs summary · net assets	non_consolidated 2019-12-31	pass
statement vs summary · net assets	non_consolidated 2020-12-31	pass
statement vs summary · net assets	non_consolidated 2021-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2020-01-01/2020-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2021-01-01/2021-12-31	pass
statement vs summary · operating cash flow	consolidated 2020-01-01/2020-12-31	pass
statement vs summary · operating cash flow	consolidated 2021-01-01/2021-12-31	pass
statement vs summary · revenue	consolidated 2020-01-01/2020-12-31	pass
statement vs summary · revenue	consolidated 2021-01-01/2021-12-31	pass
statement vs summary · revenue	non_consolidated 2020-01-01/2020-12-31	pass
statement vs summary · revenue	non_consolidated 2021-01-01/2021-12-31	pass
statement vs summary · total assets	consolidated 2020-12-31	pass
statement vs summary · total assets	consolidated 2021-12-31	pass
statement vs summary · total assets	non_consolidated 2020-12-31	pass
statement vs summary · total assets	non_consolidated 2021-12-31	pass