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
Assets	CurrentYearInstant_NonConsolidatedMember	1993347000	JPY
Accounts payable trade	Prior1YearInstant_NonConsolidatedMember	24196000	JPY
Accounts payable trade	CurrentYearInstant_NonConsolidatedMember	35130000	JPY
Current portion of long term loans payable	Prior1YearInstant_NonConsolidatedMember	287408000	JPY
Current portion of long term loans payable	CurrentYearInstant_NonConsolidatedMember	269476000	JPY
Accounts payable other	Prior1YearInstant_NonConsolidatedMember	46461000	JPY
Accounts payable other	CurrentYearInstant_NonConsolidatedMember	51725000	JPY
Accrued expenses	Prior1YearInstant_NonConsolidatedMember	15092000	JPY
Accrued expenses	CurrentYearInstant_NonConsolidatedMember	34601000	JPY
Income taxes payable	Prior1YearInstant_NonConsolidatedMember	－	JPY
Income taxes payable	CurrentYearInstant_NonConsolidatedMember	66399000	JPY
Advances received	Prior1YearInstant_NonConsolidatedMember	10575000	JPY
Advances received	CurrentYearInstant_NonConsolidatedMember	5049000	JPY
Deposits received	Prior1YearInstant_NonConsolidatedMember	12902000	JPY
Deposits received	CurrentYearInstant_NonConsolidatedMember	12619000	JPY
Provision for directors bonuses	Prior1YearInstant_NonConsolidatedMember	－	JPY
Provision for directors bonuses	CurrentYearInstant_NonConsolidatedMember	9200000	JPY
Other cl	Prior1YearInstant_NonConsolidatedMember	21577000	JPY
Other cl	CurrentYearInstant_NonConsolidatedMember	72261000	JPY
Current liabilities	Prior1YearInstant_NonConsolidatedMember	418213000	JPY
Current liabilities	CurrentYearInstant_NonConsolidatedMember	556462000	JPY
Long term loans payable	Prior1YearInstant_NonConsolidatedMember	667087000	JPY
Long term loans payable	CurrentYearInstant_NonConsolidatedMember	397611000	JPY
Other ncl	Prior1YearInstant_NonConsolidatedMember	2032000	JPY
Other ncl	CurrentYearInstant_NonConsolidatedMember	2032000	JPY
Noncurrent liabilities	Prior1YearInstant_NonConsolidatedMember	669119000	JPY
Noncurrent liabilities	CurrentYearInstant_NonConsolidatedMember	399643000	JPY
Liabilities	Prior1YearInstant_NonConsolidatedMember	1087332000	JPY
Liabilities	CurrentYearInstant_NonConsolidatedMember	956106000	JPY
Capital stock	Prior1YearInstant_NonConsolidatedMember	365280000	JPY
Capital stock	CurrentYearInstant_NonConsolidatedMember	365280000	JPY
Legal capital surplus	Prior1YearInstant_NonConsolidatedMember	345280000	JPY
Legal capital surplus	CurrentYearInstant_NonConsolidatedMember	345280000	JPY
Capital surplus	Prior1YearInstant_NonConsolidatedMember	345280000	JPY
Capital surplus	CurrentYearInstant_NonConsolidatedMember	345280000	JPY
Retained earnings brought forward	Prior1YearInstant_NonConsolidatedMember	165431000	JPY
Retained earnings brought forward	CurrentYearInstant_NonConsolidatedMember	352190000	JPY
Retained earnings	Prior1YearInstant_NonConsolidatedMember	165431000	JPY
Retained earnings	CurrentYearInstant_NonConsolidatedMember	352190000	JPY
Treasury stock	Prior1YearInstant_NonConsolidatedMember	-31595000	JPY
Treasury stock	CurrentYearInstant_NonConsolidatedMember	-25509000	JPY
Shareholders equity	Prior1YearInstant_NonConsolidatedMember	844397000	JPY
Shareholders equity	CurrentYearInstant_NonConsolidatedMember	1037241000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember	844397000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember	1037241000	JPY
Liabilities and net assets	Prior1YearInstant_NonConsolidatedMember	1931730000	JPY
Liabilities and net assets	CurrentYearInstant_NonConsolidatedMember	1993347000	JPY
Net sales	Prior1YearDuration_NonConsolidatedMember	1745034000	JPY
Net sales	CurrentYearDuration_NonConsolidatedMember	2294773000	JPY
Cost of sales	Prior1YearDuration_NonConsolidatedMember	856863000	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