Annual report

Period2022-01-01 → 2022-12-31

Filed2023-03-30

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 155

Metric	Value	Period	Scope	Source row
Revenue	¥2.8bn	2022-01-01 → 2022-12-31	Cons.	Net sales
Revenue	¥2.4bn	2021-01-01 → 2021-12-31	Cons.	Net sales
Revenue	¥1.8bn	2020-01-01 → 2020-12-31^d	Cons.	Net sales (5-year summary)
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)
Operating income	¥231m	2022-01-01 → 2022-12-31	Cons.	Operating income
Operating income	¥278m	2021-01-01 → 2021-12-31	Cons.	Operating income
Ordinary income	¥228m	2022-01-01 → 2022-12-31	Cons.	Ordinary income
Ordinary income	¥280m	2021-01-01 → 2021-12-31	Cons.	Ordinary income
Ordinary income	−¥217m	2020-01-01 → 2020-12-31^d	Cons.	Ordinary income loss (5-year summary)
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)
Profit before tax	¥228m	2022-01-01 → 2022-12-31	Cons.	Income before income taxes
Profit before tax	¥280m	2021-01-01 → 2021-12-31	Cons.	Income before income taxes
Net income (owners)	¥167m	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent
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^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
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	¥167m	2022-01-01 → 2022-12-31	Cons.	Profit loss
Net income	¥183m	2021-01-01 → 2021-12-31	Cons.	Profit loss
Total assets	¥1.9bn	at 2022-12-31	Cons.	Assets
Total assets	¥2.0bn	at 2021-12-31	Cons.	Assets
Total assets	¥1.9bn	at 2020-12-31^d	Cons.	Total assets (5-year summary)
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 liabilities	¥653m	at 2022-12-31	Cons.	Liabilities
Total liabilities	¥980m	at 2021-12-31	Cons.	Liabilities
Net assets / equity	¥1.2bn	at 2022-12-31	Cons.	Net assets
Net assets / equity	¥1.0bn	at 2021-12-31	Cons.	Net assets
Net assets / equity	¥844m	at 2020-12-31^d	Cons.	Net assets
Net assets / equity	¥1.1bn	at 2019-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥999m	at 2018-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥1.1bn	at 2022-12-31	Cons.	Cash and deposits
Cash and deposits	¥1.3bn	at 2021-12-31	Cons.	Cash and deposits
Cash & equivalents	¥1.1bn	at 2022-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.3bn	at 2021-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.3bn	at 2020-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥692m	at 2019-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥934m	at 2018-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥90m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities
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^d	Cons.	Net cash provided by used in operating activities (5-year summary)
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)
Investing cash flow	−¥48m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investment activities
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^d	Cons.	Net cash provided by used in investing activities (5-year summary)
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)
Financing cash flow	−¥286m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities
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^d	Cons.	Net cash provided by used in financing activities (5-year summary)
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)
EPS (basic)	¥65.89	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share (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^d	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 (diluted)	¥65.32	2022-01-01 → 2022-12-31	Cons.	Diluted earnings 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	¥474.5	at 2022-12-31	Cons.	Net assets 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^d	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)
Equity ratio	64.8%	at 2022-12-31	Cons.	Equity to asset ratio (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^d	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)
ROE	14.9%	2022-01-01 → 2022-12-31	Cons.	Rate of return on equity (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^d	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)
Employees	190	at 2022-12-31	Cons.	Number of employees
Employees	160	at 2021-12-31	Cons.	Number of employees
Employees	163	at 2020-12-31^d	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
Revenue	¥2.6bn	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥2.3bn	2021-01-01 → 2021-12-31	Standalone	Net sales
Revenue	¥1.7bn	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
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)
Operating income	¥211m	2022-01-01 → 2022-12-31	Standalone	Operating income
Operating income	¥290m	2021-01-01 → 2021-12-31	Standalone	Operating income
Ordinary income	¥211m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	¥289m	2021-01-01 → 2021-12-31	Standalone	Ordinary income
Ordinary income	−¥230m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
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)
Profit before tax	¥211m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Profit before tax	¥282m	2021-01-01 → 2021-12-31	Standalone	Income before income taxes
Net income	¥154m	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	¥188m	2021-01-01 → 2021-12-31	Standalone	Profit loss
Net income	−¥188m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
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)
Total assets	¥1.8bn	at 2022-12-31	Standalone	Assets
Total assets	¥2.0bn	at 2021-12-31	Standalone	Assets
Total assets	¥1.9bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
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 liabilities	¥633m	at 2022-12-31	Standalone	Liabilities
Total liabilities	¥956m	at 2021-12-31	Standalone	Liabilities
Net assets / equity	¥1.2bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥1.0bn	at 2021-12-31	Standalone	Net assets
Net assets / equity	¥844m	at 2020-12-31^d	Standalone	Net assets
Net assets / equity	¥1.0bn	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥999m	at 2018-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥977m	at 2022-12-31	Standalone	Cash and deposits
Cash and deposits	¥1.2bn	at 2021-12-31	Standalone	Cash and deposits
EPS (basic)	¥60.72	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
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^d	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 (diluted)	¥60.19	2022-01-01 → 2022-12-31	Standalone	Diluted earnings 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	2022-01-01 → 2022-12-31	Standalone	Dividend paid 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	¥464.38	at 2022-12-31	Standalone	Net assets 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^d	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)
Equity ratio	65.1%	at 2022-12-31	Standalone	Equity to asset ratio (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^d	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)
ROE	13.9%	2022-01-01 → 2022-12-31	Standalone	Rate of return on equity (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^d	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)
Shares issued	2,554,400	at 2022-12-31	Standalone	Total number of issued shares (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^d	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)
Employees	149	at 2022-12-31	Standalone	Number of employees
Employees	114	at 2021-12-31	Standalone	Number of employees
Employees	119	at 2020-12-31^d	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

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 2022-12-31	190 pure

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

All source rows · 1,096

Item	Context	Value
Net assets per share (5-year summary)	Prior1YearInstant_NonConsolidatedMember	410.05
Net assets per share (5-year summary)	CurrentYearInstant_NonConsolidatedMember	464.38
Dividend paid per share (5-year summary)	Prior4YearDuration_NonConsolidatedMember	7.00
Dividend paid per share (5-year summary)	Prior3YearDuration_NonConsolidatedMember	7.00
Dividend paid per share (5-year summary)	Prior2YearDuration_NonConsolidatedMember	－
Dividend paid per share (5-year summary)	Prior1YearDuration_NonConsolidatedMember	7.00
Dividend paid per share (5-year summary)	CurrentYearDuration_NonConsolidatedMember	7.00
Interim dividend paid per share (5-year summary)	Prior4YearDuration_NonConsolidatedMember	－
Interim dividend paid per share (5-year summary)	Prior3YearDuration_NonConsolidatedMember	－
Interim dividend paid per share (5-year summary)	Prior2YearDuration_NonConsolidatedMember	－
Interim dividend paid per share (5-year summary)	Prior1YearDuration_NonConsolidatedMember	－
Interim dividend paid per share (5-year summary)	CurrentYearDuration_NonConsolidatedMember	－
Basic earnings loss per share (5-year summary)	Prior4YearDuration_NonConsolidatedMember	50.39
Basic earnings loss per share (5-year summary)	Prior3YearDuration_NonConsolidatedMember	42.01
Basic earnings loss per share (5-year summary)	Prior2YearDuration_NonConsolidatedMember	-74.53
Basic earnings loss per share (5-year summary)	Prior1YearDuration_NonConsolidatedMember	74.41
Basic earnings loss per share (5-year summary)	CurrentYearDuration_NonConsolidatedMember	60.72
Diluted earnings per share (5-year summary)	Prior4YearDuration_NonConsolidatedMember	50.32
Diluted earnings per share (5-year summary)	Prior3YearDuration_NonConsolidatedMember	41.34
Diluted earnings per share (5-year summary)	Prior2YearDuration_NonConsolidatedMember	－
Diluted earnings per share (5-year summary)	Prior1YearDuration_NonConsolidatedMember	73.38
Diluted earnings per share (5-year summary)	CurrentYearDuration_NonConsolidatedMember	60.19
Equity to asset ratio (5-year summary)	Prior4YearInstant_NonConsolidatedMember	0.706
Equity to asset ratio (5-year summary)	Prior3YearInstant_NonConsolidatedMember	0.826
Equity to asset ratio (5-year summary)	Prior2YearInstant_NonConsolidatedMember	0.437
Equity to asset ratio (5-year summary)	Prior1YearInstant_NonConsolidatedMember	0.520
Equity to asset ratio (5-year summary)	CurrentYearInstant_NonConsolidatedMember	0.651
Rate of return on equity (5-year summary)	Prior4YearDuration_NonConsolidatedMember	0.158
Rate of return on equity (5-year summary)	Prior3YearDuration_NonConsolidatedMember	0.104
Rate of return on equity (5-year summary)	Prior2YearDuration_NonConsolidatedMember	-0.199
Rate of return on equity (5-year summary)	Prior1YearDuration_NonConsolidatedMember	0.200
Rate of return on equity (5-year summary)	CurrentYearDuration_NonConsolidatedMember	0.139
Price earnings ratio (5-year summary)	Prior4YearDuration_NonConsolidatedMember	23.6
Price earnings ratio (5-year summary)	Prior3YearDuration_NonConsolidatedMember	20.6
Price earnings ratio (5-year summary)	Prior2YearDuration_NonConsolidatedMember	－
Price earnings ratio (5-year summary)	Prior1YearDuration_NonConsolidatedMember	10.8
Price earnings ratio (5-year summary)	CurrentYearDuration_NonConsolidatedMember	15.3
Payout ratio (5-year summary)	Prior4YearDuration_NonConsolidatedMember	0.139
Payout ratio (5-year summary)	Prior3YearDuration_NonConsolidatedMember	0.167
Payout ratio (5-year summary)	Prior2YearDuration_NonConsolidatedMember	－
Payout ratio (5-year summary)	Prior1YearDuration_NonConsolidatedMember	0.094
Payout ratio (5-year summary)	CurrentYearDuration_NonConsolidatedMember	0.115
Number of employees	Prior4YearInstant_NonConsolidatedMember	103
Number of employees	Prior3YearInstant_NonConsolidatedMember	108
Number of employees	Prior2YearInstant_NonConsolidatedMember	119
Number of employees	Prior1YearInstant_NonConsolidatedMember	114
Number of employees	CurrentYearInstant_NonConsolidatedMember	149
Average number of temporary workers	Prior4YearInstant_NonConsolidatedMember	24
Average number of temporary workers	Prior3YearInstant_NonConsolidatedMember	32
Average number of temporary workers	Prior2YearInstant_NonConsolidatedMember	27

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 2021-12-31	pass
balance sheet identity	consolidated 2022-12-31	pass rounding
balance sheet identity	non_consolidated 2021-12-31	pass
balance sheet identity	non_consolidated 2022-12-31	pass
dei present		pass
period resolution		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	consolidated 2022-12-31	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 assets	non_consolidated 2022-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2021-01-01/2021-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · operating cash flow	consolidated 2021-01-01/2021-12-31	pass
statement vs summary · operating cash flow	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · revenue	consolidated 2021-01-01/2021-12-31	pass
statement vs summary · revenue	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · revenue	non_consolidated 2021-01-01/2021-12-31	pass
statement vs summary · revenue	non_consolidated 2022-01-01/2022-12-31	pass
statement vs summary · total assets	consolidated 2021-12-31	pass
statement vs summary · total assets	consolidated 2022-12-31	pass
statement vs summary · total assets	non_consolidated 2021-12-31	pass
statement vs summary · total assets	non_consolidated 2022-12-31	pass