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
Subtotal ope cf	Prior1YearDuration	-254913000	JPY
Subtotal ope cf	CurrentYearDuration	342585000	JPY
Interest and dividends income received ope cf inv cf	Prior1YearDuration	607000	JPY
Interest and dividends income received ope cf inv cf	CurrentYearDuration	39000	JPY
Proceeds from insurance income ope cf	Prior1YearDuration	－	JPY
Proceeds from insurance income ope cf	CurrentYearDuration	16560000	JPY
Proceeds from subsidy income2 ope cf	Prior1YearDuration	7936000	JPY
Proceeds from subsidy income2 ope cf	CurrentYearDuration	1155000	JPY
Interest expenses paid ope cf fin cf	Prior1YearDuration	-5143000	JPY
Interest expenses paid ope cf fin cf	CurrentYearDuration	-5207000	JPY
Income taxes paid refund ope cf	Prior1YearDuration	-14795000	JPY
Income taxes paid refund ope cf	CurrentYearDuration	10713000	JPY
Net cash provided by used in operating activities	Prior1YearDuration	-266307000	JPY
Net cash provided by used in operating activities	CurrentYearDuration	365847000	JPY
Payments into time deposits inv cf	Prior1YearDuration	-3000000	JPY
Payments into time deposits inv cf	CurrentYearDuration	-3000000	JPY
Purchase of property plant and equipment inv cf	Prior1YearDuration	-462000	JPY
Purchase of property plant and equipment inv cf	CurrentYearDuration	-14523000	JPY
Purchase of intangible assets inv cf	Prior1YearDuration	-23628000	JPY
Purchase of intangible assets inv cf	CurrentYearDuration	-41921000	JPY
Payments for lease and guarantee deposits inv cf	Prior1YearDuration	-964000	JPY
Payments for lease and guarantee deposits inv cf	CurrentYearDuration	-1657000	JPY
Proceeds from collection of lease and guarantee deposits inv cf	Prior1YearDuration	2341000	JPY
Proceeds from collection of lease and guarantee deposits inv cf	CurrentYearDuration	560000	JPY
Net cash provided by used in investment activities	Prior1YearDuration	-25713000	JPY
Net cash provided by used in investment activities	CurrentYearDuration	-60542000	JPY
Proceeds from long term loans payable fin cf	Prior1YearDuration	1100000000	JPY
Proceeds from long term loans payable fin cf	CurrentYearDuration	－	JPY
Repayment of long term loans payable fin cf	Prior1YearDuration	-221945000	JPY
Repayment of long term loans payable fin cf	CurrentYearDuration	-287408000	JPY
Purchase of treasury stock fin cf	Prior1YearDuration	－	JPY
Purchase of treasury stock fin cf	CurrentYearDuration	-75000	JPY
Proceeds from exercise of stock option fin cf	Prior1YearDuration	50000	JPY
Proceeds from exercise of stock option fin cf	CurrentYearDuration	1850000	JPY
Cash dividends paid fin cf	Prior1YearDuration	-17624000	JPY
Cash dividends paid fin cf	CurrentYearDuration	－	JPY
Net cash provided by used in financing activities	Prior1YearDuration	860480000	JPY
Net cash provided by used in financing activities	CurrentYearDuration	-285633000	JPY
Effect of exchange rate change on cash and cash equivalents	Prior1YearDuration	-5263000	JPY
Effect of exchange rate change on cash and cash equivalents	CurrentYearDuration	11043000	JPY
Net increase decrease in cash and cash equivalents	Prior1YearDuration	563195000	JPY
Net increase decrease in cash and cash equivalents	CurrentYearDuration	30715000	JPY
Cash and cash equivalents	Prior2YearInstant	691828000	JPY
Cash and cash equivalents	Prior1YearInstant	1255024000	JPY
Cash and cash equivalents	Prior1YearInstant	1255024000	JPY
Cash and cash equivalents	CurrentYearInstant	1285739000	JPY
Number of consolidated subsidiaries	CurrentYearInstant	5
Payroll and allowances sga	Prior1YearDuration	638170000	JPY
Payroll and allowances sga	CurrentYearDuration	608252000	JPY
Provision for directors bonuses sga	Prior1YearDuration	－	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