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
Short term loans receivable to subsidiaries and affiliates	CurrentYearInstant_NonConsolidatedMember	－	JPY
Allowance for doubtful accounts ca	Prior1YearInstant_NonConsolidatedMember	-2417000	JPY
Allowance for doubtful accounts ca	CurrentYearInstant_NonConsolidatedMember	－	JPY
Other ca	Prior1YearInstant_NonConsolidatedMember	6010000	JPY
Other ca	CurrentYearInstant_NonConsolidatedMember	16212000	JPY
Current assets	Prior1YearInstant_NonConsolidatedMember	1521195000	JPY
Current assets	CurrentYearInstant_NonConsolidatedMember	1353965000	JPY
Buildings and accompanying facilities	Prior1YearInstant_NonConsolidatedMember	19374000	JPY
Buildings and accompanying facilities	CurrentYearInstant_NonConsolidatedMember	16746000	JPY
Tools furniture and fixtures	Prior1YearInstant_NonConsolidatedMember	2522000	JPY
Tools furniture and fixtures	CurrentYearInstant_NonConsolidatedMember	1824000	JPY
Property plant and equipment	Prior1YearInstant_NonConsolidatedMember	21896000	JPY
Property plant and equipment	CurrentYearInstant_NonConsolidatedMember	18571000	JPY
Software	Prior1YearInstant_NonConsolidatedMember	46802000	JPY
Software	CurrentYearInstant_NonConsolidatedMember	64859000	JPY
Goodwill	Prior1YearInstant_NonConsolidatedMember	10406000	JPY
Goodwill	CurrentYearInstant_NonConsolidatedMember	4162000	JPY
Other ia	Prior1YearInstant_NonConsolidatedMember	20836000	JPY
Other ia	CurrentYearInstant_NonConsolidatedMember	24914000	JPY
Intangible assets	Prior1YearInstant_NonConsolidatedMember	78045000	JPY
Intangible assets	CurrentYearInstant_NonConsolidatedMember	93937000	JPY
Stocks of subsidiaries and affiliates	Prior1YearInstant_NonConsolidatedMember	101895000	JPY
Stocks of subsidiaries and affiliates	CurrentYearInstant_NonConsolidatedMember	101895000	JPY
Long term prepaid expenses	Prior1YearInstant_NonConsolidatedMember	2587000	JPY
Long term prepaid expenses	CurrentYearInstant_NonConsolidatedMember	1637000	JPY
Guarantee deposits ioa	Prior1YearInstant_NonConsolidatedMember	51193000	JPY
Guarantee deposits ioa	CurrentYearInstant_NonConsolidatedMember	51222000	JPY
Deferred tax assets	Prior1YearInstant_NonConsolidatedMember	25292000	JPY
Deferred tax assets	CurrentYearInstant_NonConsolidatedMember	8770000	JPY
Other ioa	Prior1YearInstant_NonConsolidatedMember	8050000	JPY
Other ioa	CurrentYearInstant_NonConsolidatedMember	8050000	JPY
Investments and other assets	Prior1YearInstant_NonConsolidatedMember	189019000	JPY
Investments and other assets	CurrentYearInstant_NonConsolidatedMember	171575000	JPY
Noncurrent assets	Prior1YearInstant_NonConsolidatedMember	288961000	JPY
Noncurrent assets	CurrentYearInstant_NonConsolidatedMember	284085000	JPY
Assets	Prior1YearInstant_NonConsolidatedMember	1810156000	JPY
Assets	CurrentYearInstant_NonConsolidatedMember	1638050000	JPY
Accounts payable trade	Prior1YearInstant_NonConsolidatedMember	52748000	JPY
Accounts payable trade	CurrentYearInstant_NonConsolidatedMember	38322000	JPY
Current portion of long term loans payable	Prior1YearInstant_NonConsolidatedMember	183463000	JPY
Current portion of long term loans payable	CurrentYearInstant_NonConsolidatedMember	161196000	JPY
Accounts payable other	Prior1YearInstant_NonConsolidatedMember	63274000	JPY
Accounts payable other	CurrentYearInstant_NonConsolidatedMember	91205000	JPY
Accrued expenses	Prior1YearInstant_NonConsolidatedMember	36462000	JPY
Accrued expenses	CurrentYearInstant_NonConsolidatedMember	18747000	JPY
Income taxes payable	Prior1YearInstant_NonConsolidatedMember	8826000	JPY
Income taxes payable	CurrentYearInstant_NonConsolidatedMember	－	JPY
Contract liabilities	Prior1YearInstant_NonConsolidatedMember	13940000	JPY
Contract liabilities	CurrentYearInstant_NonConsolidatedMember	19972000	JPY
Deposits received	Prior1YearInstant_NonConsolidatedMember	16017000	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