Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-27

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 155

Metric	Value	Period	Scope	Source row
Revenue	¥3.0bn	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥2.8bn	2022-01-01 → 2022-12-31	Cons.	Net sales
Revenue	¥2.4bn	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
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)
Operating income	¥85m	2023-01-01 → 2023-12-31	Cons.	Operating income
Operating income	¥231m	2022-01-01 → 2022-12-31	Cons.	Operating income
Ordinary income	¥85m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	¥228m	2022-01-01 → 2022-12-31	Cons.	Ordinary income
Ordinary income	¥280m	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
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)
Profit before tax	¥84m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Profit before tax	¥228m	2022-01-01 → 2022-12-31	Cons.	Income before income taxes
Net income (owners)	¥57m	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
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^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
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	¥57m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Net income	¥167m	2022-01-01 → 2022-12-31	Cons.	Profit loss
Total assets	¥1.7bn	at 2023-12-31	Cons.	Assets
Total assets	¥1.9bn	at 2022-12-31	Cons.	Assets
Total assets	¥2.0bn	at 2021-12-31^d	Cons.	Total assets (5-year summary)
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 liabilities	¥464m	at 2023-12-31	Cons.	Liabilities
Total liabilities	¥653m	at 2022-12-31	Cons.	Liabilities
Net assets / equity	¥1.3bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥1.2bn	at 2022-12-31	Cons.	Net assets
Net assets / equity	¥1.0bn	at 2021-12-31^d	Cons.	Net assets
Net assets / equity	¥844m	at 2020-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥1.1bn	at 2019-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥987m	at 2023-12-31	Cons.	Cash and deposits
Cash and deposits	¥1.1bn	at 2022-12-31	Cons.	Cash and deposits
Cash & equivalents	¥939m	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.1bn	at 2022-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.3bn	at 2021-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.3bn	at 2020-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥692m	at 2019-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥133m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
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^d	Cons.	Net cash provided by used in operating activities (5-year summary)
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)
Investing cash flow	−¥52m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investment activities
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^d	Cons.	Net cash provided by used in investing activities (5-year summary)
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)
Financing cash flow	−¥201m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
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^d	Cons.	Net cash provided by used in financing activities (5-year summary)
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)
EPS (basic)	¥22.4	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (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^d	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 (diluted)	¥22.12	2023-01-01 → 2023-12-31	Cons.	Diluted earnings 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^d	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)
Net assets per share	¥495.58	at 2023-12-31	Cons.	Net assets 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^d	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)
Equity ratio	73.1%	at 2023-12-31	Cons.	Equity to asset ratio (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^d	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)
ROE	4.6%	2023-01-01 → 2023-12-31	Cons.	Rate of return on equity (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^d	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)
Employees	194	at 2023-12-31	Cons.	Number of employees
Employees	190	at 2022-12-31	Cons.	Number of employees
Employees	160	at 2021-12-31^d	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
Revenue	¥2.9bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥2.6bn	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥2.3bn	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
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)
Operating income	¥55m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	¥211m	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	¥58m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	¥211m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	¥289m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
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)
Profit before tax	¥57m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	¥211m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	¥36m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	¥154m	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	¥188m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
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)
Total assets	¥1.6bn	at 2023-12-31	Standalone	Assets
Total assets	¥1.8bn	at 2022-12-31	Standalone	Assets
Total assets	¥2.0bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
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 liabilities	¥438m	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥633m	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥1.2bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥1.2bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥1.0bn	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥844m	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥1.0bn	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥846m	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥977m	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥14.14	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
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^d	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 (diluted)	¥13.97	2023-01-01 → 2023-12-31	Standalone	Diluted earnings 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^d	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)
Dividend per share	¥7	2023-01-01 → 2023-12-31	Standalone	Dividend paid 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^d	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)
Net assets per share	¥472.6	at 2023-12-31	Standalone	Net assets 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^d	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)
Equity ratio	73.3%	at 2023-12-31	Standalone	Equity to asset ratio (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^d	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)
ROE	3.0%	2023-01-01 → 2023-12-31	Standalone	Rate of return on equity (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^d	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)
Shares issued	2,554,400	at 2023-12-31	Standalone	Total number of issued shares (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^d	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)
Employees	158	at 2023-12-31	Standalone	Number of employees
Employees	149	at 2022-12-31	Standalone	Number of employees
Employees	114	at 2021-12-31^d	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

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 2023-12-31	194 pure

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

All source rows · 1,100

Item	Context	Value	Unit
Income taxes paid refund ope cf	Prior1YearDuration	-83539000	JPY
Income taxes paid refund ope cf	CurrentYearDuration	-20380000	JPY
Net cash provided by used in operating activities	Prior1YearDuration	90020000	JPY
Net cash provided by used in operating activities	CurrentYearDuration	133103000	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	-596000	JPY
Purchase of property plant and equipment inv cf	CurrentYearDuration	-345000	JPY
Purchase of intangible assets inv cf	Prior1YearDuration	-45019000	JPY
Purchase of intangible assets inv cf	CurrentYearDuration	-49136000	JPY
Payments for lease and guarantee deposits inv cf	Prior1YearDuration	-265000	JPY
Payments for lease and guarantee deposits inv cf	CurrentYearDuration	-2134000	JPY
Proceeds from collection of lease and guarantee deposits inv cf	Prior1YearDuration	674000	JPY
Proceeds from collection of lease and guarantee deposits inv cf	CurrentYearDuration	1967000	JPY
Proceeds from sales of short term investment securities inv cf	Prior1YearDuration	－	JPY
Proceeds from sales of short term investment securities inv cf	CurrentYearDuration	293000	JPY
Net cash provided by used in investment activities	Prior1YearDuration	-48207000	JPY
Net cash provided by used in investment activities	CurrentYearDuration	-52355000	JPY
Repayment of long term loans payable fin cf	Prior1YearDuration	-269476000	JPY
Repayment of long term loans payable fin cf	CurrentYearDuration	-183463000	JPY
Proceeds from exercise of stock option fin cf	Prior1YearDuration	1000000	JPY
Proceeds from exercise of stock option fin cf	CurrentYearDuration	－	JPY
Cash dividends paid fin cf	Prior1YearDuration	-17706000	JPY
Cash dividends paid fin cf	CurrentYearDuration	-17750000	JPY
Net cash provided by used in financing activities	Prior1YearDuration	-286182000	JPY
Net cash provided by used in financing activities	CurrentYearDuration	-201213000	JPY
Effect of exchange rate change on cash and cash equivalents	Prior1YearDuration	9919000	JPY
Effect of exchange rate change on cash and cash equivalents	CurrentYearDuration	8263000	JPY
Net increase decrease in cash and cash equivalents	Prior1YearDuration	-234450000	JPY
Net increase decrease in cash and cash equivalents	CurrentYearDuration	-112202000	JPY
Cash and cash equivalents	Prior2YearInstant	1285739000	JPY
Cash and cash equivalents	Prior1YearInstant	1051288000	JPY
Cash and cash equivalents	Prior1YearInstant	1051288000	JPY
Cash and cash equivalents	CurrentYearInstant	939086000	JPY
Number of consolidated subsidiaries	CurrentYearInstant	5
Payroll and allowances sga	Prior1YearDuration	710015000	JPY
Payroll and allowances sga	CurrentYearDuration	840282000	JPY
Provision for directors bonuses sga	Prior1YearDuration	7420000	JPY
Provision for directors bonuses sga	CurrentYearDuration	－	JPY
Research and development expenses sga	Prior1YearDuration	11455000	JPY
Research and development expenses sga	CurrentYearDuration	17002000	JPY
Cash and deposits	Prior1YearInstant_NonConsolidatedMember	976829000	JPY
Cash and deposits	CurrentYearInstant_NonConsolidatedMember	845767000	JPY
Accounts receivable trade	Prior1YearInstant_NonConsolidatedMember	493275000	JPY
Accounts receivable trade	CurrentYearInstant_NonConsolidatedMember	449701000	JPY
Work in process	Prior1YearInstant_NonConsolidatedMember	282000	JPY
Work in process	CurrentYearInstant_NonConsolidatedMember	904000	JPY
Prepaid expenses	Prior1YearInstant_NonConsolidatedMember	43882000	JPY
Prepaid expenses	CurrentYearInstant_NonConsolidatedMember	41379000	JPY
Short term loans receivable to subsidiaries and affiliates	Prior1YearInstant_NonConsolidatedMember	3333000	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 2022-12-31	pass rounding
balance sheet identity	consolidated 2023-12-31	pass
balance sheet identity	non_consolidated 2022-12-31	pass
balance sheet identity	non_consolidated 2023-12-31	pass
dei present		pass
period resolution		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	consolidated 2023-12-31	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 assets	non_consolidated 2023-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · operating cash flow	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · operating cash flow	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · revenue	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	non_consolidated 2022-01-01/2022-12-31	pass
statement vs summary · revenue	non_consolidated 2023-01-01/2023-12-31	pass
statement vs summary · total assets	consolidated 2022-12-31	pass
statement vs summary · total assets	consolidated 2023-12-31	pass
statement vs summary · total assets	non_consolidated 2022-12-31	pass
statement vs summary · total assets	non_consolidated 2023-12-31	pass