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
Name of contact person address of registered headquarter cover page	FilingDateInstant	Original text (Japanese) 取締役　執行役員　コーポレート部長　稲村　大悟
Nearest place of contact cover page	FilingDateInstant	Original text (Japanese) 東京都千代田区九段北一丁目13番５号
Telephone number nearest place of contact cover page	FilingDateInstant	Original text (Japanese) 03－6268－9791(代表)
Name of contact person nearest place of contact cover page	FilingDateInstant	Original text (Japanese) 取締役　執行役員　コーポレート部長　稲村　大悟
Place for public inspection cover page (text)	FilingDateInstant	Text · Plus
Edinet code	FilingDateInstant	E34498
Fund code	FilingDateInstant	－
Security code	FilingDateInstant	70430
Filer name in japanese	FilingDateInstant	Original text (Japanese) アルー株式会社
Filer name in english	FilingDateInstant	Alue co., Ltd.
Fund name in japanese	FilingDateInstant	－
Fund name in english	FilingDateInstant	－
Cabinet office ordinance	FilingDateInstant	Original text (Japanese) 企業内容等の開示に関する内閣府令
Document type	FilingDateInstant	Original text (Japanese) 第三号様式
Accounting standards	FilingDateInstant	Japan GAAP
Whether consolidated financial statements are prepared	FilingDateInstant	true
Industry code when consolidated financial statements are prepared in accordance with industry specific regulations	FilingDateInstant	cte
Industry code when financial statements are prepared in accordance with industry specific regulations	FilingDateInstant	cte
Current fiscal year start date	FilingDateInstant	2021-01-01
Current period end date	FilingDateInstant	2021-12-31
Type of current period	FilingDateInstant	FY
Current fiscal year end date	FilingDateInstant	2021-12-31
Previous fiscal year start date	FilingDateInstant	2020-01-01
Comparative period end date	FilingDateInstant	2020-12-31
Previous fiscal year end date	FilingDateInstant	2020-12-31
Next fiscal year start date	FilingDateInstant	－
End date of quarterly or semi annual period of next fiscal year	FilingDateInstant	－
Amendment flag	FilingDateInstant	true
Identification of document subject to amendment	FilingDateInstant	S100NS4U
Report amendment flag	FilingDateInstant	true
Xbrl amendment flag	FilingDateInstant	false
Business results of group (text)	FilingDateInstant	Text · Plus
Business results of reporting company (text)	FilingDateInstant	Text · Plus
Company history (text)	FilingDateInstant	Text · Plus
Description of business (text)	FilingDateInstant	Text · Plus
Overview of affiliated entities (text)	FilingDateInstant	Text · Plus
Information about employees (text)	FilingDateInstant	Text · Plus
Business policy business environment issues to address etc (text)	FilingDateInstant	Text · Plus
Business risks (text)	FilingDateInstant	Text · Plus
Management analysis of financial position operating results and cash flows (text)	FilingDateInstant	Text · Plus
Critical contracts for operation (text)	FilingDateInstant	Text · Plus
Research and development activities (text)	FilingDateInstant	Text · Plus
Overview of capital expenditures etc (text)	FilingDateInstant	Text · Plus
Major facilities (text)	FilingDateInstant	Text · Plus
Planned additions retirements etc of facilities (text)	FilingDateInstant	Text · Plus
Total number of shares (text)	FilingDateInstant	Text · Plus
Issued shares total number of shares etc (text)	FilingDateInstant	Text · Plus
Class issued shares total number of shares etc	FilingDateInstant_OrdinaryShareMember	Original text (Japanese) 普通株式
Name of financial instruments exchange on which securities are listed or authorized financial instruments business association to which securities are registered	FilingDateInstant_OrdinaryShareMember	Original text (Japanese) 東京証券取引所 (マザーズ)
Description issued shares total number of shares etc	FilingDateInstant_OrdinaryShareMember	Original text (Japanese) 完全議決権株式であり、権利内容に何ら限定のない当社における標準となる株式であり、単元株式数は100株であります。

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