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	Unit
Accumulated depreciation other ppe	CurrentYearInstant	-39011000	JPY
Other net ppe	Prior1YearInstant	6699000	JPY
Other net ppe	CurrentYearInstant	4771000	JPY
Property plant and equipment	Prior1YearInstant	30764000	JPY
Property plant and equipment	CurrentYearInstant	26083000	JPY
Software	Prior1YearInstant	14699000	JPY
Software	CurrentYearInstant	46802000	JPY
Goodwill	Prior1YearInstant	16650000	JPY
Goodwill	CurrentYearInstant	10406000	JPY
Other ia	Prior1YearInstant	48514000	JPY
Other ia	CurrentYearInstant	29077000	JPY
Intangible assets	Prior1YearInstant	79864000	JPY
Intangible assets	CurrentYearInstant	86285000	JPY
Guarantee deposits ioa	Prior1YearInstant	57783000	JPY
Guarantee deposits ioa	CurrentYearInstant	56911000	JPY
Deferred tax assets	Prior1YearInstant	54092000	JPY
Deferred tax assets	CurrentYearInstant	25292000	JPY
Other ioa	Prior1YearInstant	11404000	JPY
Other ioa	CurrentYearInstant	10637000	JPY
Investments and other assets	Prior1YearInstant	123281000	JPY
Investments and other assets	CurrentYearInstant	92841000	JPY
Noncurrent assets	Prior1YearInstant	233910000	JPY
Noncurrent assets	CurrentYearInstant	205210000	JPY
Assets	Prior1YearInstant	2017716000	JPY
Assets	CurrentYearInstant	1855824000	JPY
Accounts payable trade	Prior1YearInstant	35130000	JPY
Accounts payable trade	CurrentYearInstant	52983000	JPY
Current portion of long term loans payable	Prior1YearInstant	269476000	JPY
Current portion of long term loans payable	CurrentYearInstant	183463000	JPY
Accounts payable other	Prior1YearInstant	53972000	JPY
Accounts payable other	CurrentYearInstant	61761000	JPY
Accrued expenses	Prior1YearInstant	39055000	JPY
Accrued expenses	CurrentYearInstant	40191000	JPY
Income taxes payable	Prior1YearInstant	66399000	JPY
Income taxes payable	CurrentYearInstant	8897000	JPY
Advances received	Prior1YearInstant	17408000	JPY
Advances received	CurrentYearInstant	－	JPY
Contract liabilities	Prior1YearInstant	－	JPY
Contract liabilities	CurrentYearInstant	26554000	JPY
Provision for directors bonuses	Prior1YearInstant	9200000	JPY
Provision for directors bonuses	CurrentYearInstant	7720000	JPY
Other cl	Prior1YearInstant	88862000	JPY
Other cl	CurrentYearInstant	54436000	JPY
Current liabilities	Prior1YearInstant	579505000	JPY
Current liabilities	CurrentYearInstant	436007000	JPY
Long term loans payable	Prior1YearInstant	397611000	JPY
Long term loans payable	CurrentYearInstant	214148000	JPY
Other ncl	Prior1YearInstant	2877000	JPY
Other ncl	CurrentYearInstant	2450000	JPY
Noncurrent liabilities	Prior1YearInstant	400488000	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 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