Annual report

Period2024-01-01 → 2024-12-31

Filed2025-03-27

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 153

Metric	Value	Period	Scope	Source row
Revenue	¥3.1bn	2024-01-01 → 2024-12-31	Cons.	Net sales
Revenue	¥3.0bn	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥2.8bn	2022-01-01 → 2022-12-31^d	Cons.	Net sales (5-year summary)
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)
Operating income	−¥65m	2024-01-01 → 2024-12-31	Cons.	Operating income
Operating income	¥85m	2023-01-01 → 2023-12-31	Cons.	Operating income
Ordinary income	−¥67m	2024-01-01 → 2024-12-31	Cons.	Ordinary income
Ordinary income	¥85m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	¥228m	2022-01-01 → 2022-12-31^d	Cons.	Ordinary income loss (5-year summary)
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)
Profit before tax	−¥70m	2024-01-01 → 2024-12-31	Cons.	Income before income taxes
Profit before tax	¥84m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Net income (owners)	−¥74m	2024-01-01 → 2024-12-31	Cons.	Profit loss attributable to owners of parent
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^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
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	−¥74m	2024-01-01 → 2024-12-31	Cons.	Profit loss
Net income	¥57m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Total assets	¥1.9bn	at 2024-12-31	Cons.	Assets
Total assets	¥1.7bn	at 2023-12-31	Cons.	Assets
Total assets	¥1.9bn	at 2022-12-31^d	Cons.	Total assets (5-year summary)
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 liabilities	¥717m	at 2024-12-31	Cons.	Liabilities
Total liabilities	¥464m	at 2023-12-31	Cons.	Liabilities
Net assets / equity	¥1.2bn	at 2024-12-31	Cons.	Net assets
Net assets / equity	¥1.3bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥1.2bn	at 2022-12-31^d	Cons.	Net assets
Net assets / equity	¥1.0bn	at 2021-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥844m	at 2020-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥823m	at 2024-12-31	Cons.	Cash and deposits
Cash and deposits	¥987m	at 2023-12-31	Cons.	Cash and deposits
Cash & equivalents	¥772m	at 2024-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥939m	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.1bn	at 2022-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.3bn	at 2021-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥1.3bn	at 2020-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥37m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in operating activities
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^d	Cons.	Net cash provided by used in operating activities (5-year summary)
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)
Investing cash flow	−¥219m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in investment activities
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^d	Cons.	Net cash provided by used in investing activities (5-year summary)
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)
Financing cash flow	¥76m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in financing activities
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^d	Cons.	Net cash provided by used in financing activities (5-year summary)
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)
EPS (basic)	¥-29	2024-01-01 → 2024-12-31	Cons.	Basic earnings loss per share (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^d	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 (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^d	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)
Net assets per share	¥466	at 2024-12-31	Cons.	Net assets 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^d	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)
Equity ratio	62.3%	at 2024-12-31	Cons.	Equity to asset ratio (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^d	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)
ROE	-6.0%	2024-01-01 → 2024-12-31	Cons.	Rate of return on equity (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^d	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)
Employees	195	at 2024-12-31	Cons.	Number of employees
Employees	194	at 2023-12-31	Cons.	Number of employees
Employees	190	at 2022-12-31^d	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
Revenue	¥2.7bn	2024-01-01 → 2024-12-31	Standalone	Net sales
Revenue	¥2.9bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥2.6bn	2022-01-01 → 2022-12-31^d	Standalone	Net sales (5-year summary)
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)
Operating income	−¥106m	2024-01-01 → 2024-12-31	Standalone	Operating income
Operating income	¥55m	2023-01-01 → 2023-12-31	Standalone	Operating income
Ordinary income	−¥108m	2024-01-01 → 2024-12-31	Standalone	Ordinary income
Ordinary income	¥58m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	¥211m	2022-01-01 → 2022-12-31^d	Standalone	Ordinary income loss (5-year summary)
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)
Profit before tax	−¥110m	2024-01-01 → 2024-12-31	Standalone	Income before income taxes
Profit before tax	¥57m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Net income	−¥99m	2024-01-01 → 2024-12-31	Standalone	Profit loss
Net income	¥36m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	¥154m	2022-01-01 → 2022-12-31^d	Standalone	Net income loss (5-year summary)
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)
Total assets	¥1.7bn	at 2024-12-31	Standalone	Assets
Total assets	¥1.6bn	at 2023-12-31	Standalone	Assets
Total assets	¥1.8bn	at 2022-12-31^d	Standalone	Total assets (5-year summary)
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 liabilities	¥584m	at 2024-12-31	Standalone	Liabilities
Total liabilities	¥438m	at 2023-12-31	Standalone	Liabilities
Net assets / equity	¥1.1bn	at 2024-12-31	Standalone	Net assets
Net assets / equity	¥1.2bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥1.2bn	at 2022-12-31^d	Standalone	Net assets
Net assets / equity	¥1.0bn	at 2021-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥844m	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥480m	at 2024-12-31	Standalone	Cash and deposits
Cash and deposits	¥846m	at 2023-12-31	Standalone	Cash and deposits
EPS (basic)	¥-38.76	2024-01-01 → 2024-12-31	Standalone	Basic earnings loss per share (5-year summary)
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^d	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 (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^d	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)
Dividend per share	¥7	2024-01-01 → 2024-12-31	Standalone	Dividend paid 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^d	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)
Net assets per share	¥428.02	at 2024-12-31	Standalone	Net assets 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^d	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)
Equity ratio	65.1%	at 2024-12-31	Standalone	Equity to asset ratio (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^d	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)
ROE	-8.6%	2024-01-01 → 2024-12-31	Standalone	Rate of return on equity (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^d	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)
Shares issued	2,554,400	at 2024-12-31	Standalone	Total number of issued shares (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^d	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)
Employees	152	at 2024-12-31	Standalone	Number of employees
Employees	158	at 2023-12-31	Standalone	Number of employees
Employees	149	at 2022-12-31^d	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

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 2024-12-31	195 pure

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

All source rows · 1,190

Item	Context	Value	Unit
Net assets	CurrentYearInstant_ValuationDifferenceOnAvailableForSaleSecuritiesMember	1307000	JPY
Net assets	CurrentYearInstant_ForeignCurrencyTranslationAdjustmentMember	60771000	JPY
Net assets	CurrentYearInstant_ValuationAndTranslationAdjustmentsMember	62079000	JPY
Net assets	CurrentYearInstant	1184843000	JPY
Income before income taxes	Prior1YearDuration	84435000	JPY
Income before income taxes	CurrentYearDuration	-69643000	JPY
Depreciation and amortization ope cf	Prior1YearDuration	35662000	JPY
Depreciation and amortization ope cf	CurrentYearDuration	36750000	JPY
Amortization of goodwill ope cf	Prior1YearDuration	6243000	JPY
Amortization of goodwill ope cf	CurrentYearDuration	17029000	JPY
Increase decrease in provision for directors bonuses ope cf	Prior1YearDuration	-7720000	JPY
Increase decrease in provision for directors bonuses ope cf	CurrentYearDuration	－	JPY
Interest and dividends income ope cf	Prior1YearDuration	-41000	JPY
Interest and dividends income ope cf	CurrentYearDuration	-147000	JPY
Subsidy income2 ope cf	Prior1YearDuration	-3990000	JPY
Subsidy income2 ope cf	CurrentYearDuration	-498000	JPY
Interest expenses ope cf	Prior1YearDuration	1971000	JPY
Interest expenses ope cf	CurrentYearDuration	3441000	JPY
Gain on forgiveness of debt ope cf	Prior1YearDuration	－	JPY
Gain on forgiveness of debt ope cf	CurrentYearDuration	-6000000	JPY
Special merit rewards ope cf	Prior1YearDuration	－	JPY
Special merit rewards ope cf	CurrentYearDuration	6000000	JPY
Decrease increase in notes and accounts receivable trade ope cf	Prior1YearDuration	38802000	JPY
Decrease increase in notes and accounts receivable trade ope cf	CurrentYearDuration	119260000	JPY
Decrease increase in inventories ope cf	Prior1YearDuration	-622000	JPY
Decrease increase in inventories ope cf	CurrentYearDuration	527000	JPY
Increase decrease in notes and accounts payable trade ope cf	Prior1YearDuration	-14524000	JPY
Increase decrease in notes and accounts payable trade ope cf	CurrentYearDuration	-15699000	JPY
Increase decrease in accrued expenses ope cf	Prior1YearDuration	-18800000	JPY
Increase decrease in accrued expenses ope cf	CurrentYearDuration	-1317000	JPY
Increase decrease in accrued consumption taxes ope cf	Prior1YearDuration	-5406000	JPY
Increase decrease in accrued consumption taxes ope cf	CurrentYearDuration	-19249000	JPY
Increase decrease in contract liabilities ope cf	Prior1YearDuration	1177000	JPY
Increase decrease in contract liabilities ope cf	CurrentYearDuration	-5696000	JPY
Other net ope cf	Prior1YearDuration	34174000	JPY
Other net ope cf	CurrentYearDuration	-34041000	JPY
Subtotal ope cf	Prior1YearDuration	151360000	JPY
Subtotal ope cf	CurrentYearDuration	30715000	JPY
Interest and dividends income received ope cf inv cf	Prior1YearDuration	40000	JPY
Interest and dividends income received ope cf inv cf	CurrentYearDuration	145000	JPY
Proceeds from subsidy income2 ope cf	Prior1YearDuration	3990000	JPY
Proceeds from subsidy income2 ope cf	CurrentYearDuration	498000	JPY
Interest expenses paid ope cf fin cf	Prior1YearDuration	-1908000	JPY
Interest expenses paid ope cf fin cf	CurrentYearDuration	-3713000	JPY
Payments for directors retirement benefits ope cf	Prior1YearDuration	－	JPY
Payments for directors retirement benefits ope cf	CurrentYearDuration	-42800000	JPY
Payments of special retirement payments ope cf	Prior1YearDuration	－	JPY
Payments of special retirement payments ope cf	CurrentYearDuration	-6000000	JPY
Income taxes paid ope cf	Prior1YearDuration	-20380000	JPY
Income taxes paid ope cf	CurrentYearDuration	-16150000	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 2023-12-31	pass
balance sheet identity	consolidated 2024-12-31	pass rounding
balance sheet identity	non_consolidated 2023-12-31	pass
balance sheet identity	non_consolidated 2024-12-31	pass rounding
dei present		pass
period resolution		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	consolidated 2024-12-31	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 assets	non_consolidated 2024-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · operating cash flow	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · operating cash flow	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · revenue	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · revenue	non_consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	non_consolidated 2024-01-01/2024-12-31	pass
statement vs summary · total assets	consolidated 2023-12-31	pass
statement vs summary · total assets	consolidated 2024-12-31	pass
statement vs summary · total assets	non_consolidated 2023-12-31	pass
statement vs summary · total assets	non_consolidated 2024-12-31	pass