Annual report

Period2025-01-01 → 2025-12-31
Filed2026-03-24
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 156
MetricValuePeriodScopeSource row
Revenue¥3.6bn2025-01-01 → 2025-12-31Cons.Net sales
Revenue¥3.1bn2024-01-01 → 2024-12-31Cons.Net sales
Revenue¥3.0bn2023-01-01 → 2023-12-31vCons.Net sales (5-year summary)
Revenue¥2.8bn2022-01-01 → 2022-12-31vCons.Net sales (5-year summary)
Revenue¥2.4bn2021-01-01 → 2021-12-31vCons.Net sales (5-year summary)
Operating income¥354m2025-01-01 → 2025-12-31Cons.Operating income
Operating income−¥65m2024-01-01 → 2024-12-31Cons.Operating income
Ordinary income¥358m2025-01-01 → 2025-12-31Cons.Ordinary income
Ordinary income−¥67m2024-01-01 → 2024-12-31Cons.Ordinary income
Ordinary income¥85m2023-01-01 → 2023-12-31vCons.Ordinary income loss (5-year summary)
Ordinary income¥228m2022-01-01 → 2022-12-31vCons.Ordinary income loss (5-year summary)
Ordinary income¥280m2021-01-01 → 2021-12-31vCons.Ordinary income loss (5-year summary)
Profit before tax¥357m2025-01-01 → 2025-12-31Cons.Income before income taxes
Profit before tax−¥70m2024-01-01 → 2024-12-31Cons.Income before income taxes
Net income (owners)¥242m2025-01-01 → 2025-12-31Cons.Profit loss attributable to owners of parent
Net income (owners)−¥74m2024-01-01 → 2024-12-31Cons.Profit loss attributable to owners of parent
Net income (owners)¥57m2023-01-01 → 2023-12-31vCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥167m2022-01-01 → 2022-12-31vCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥183m2021-01-01 → 2021-12-31vCons.Profit loss attributable to owners of parent (5-year summary)
Net income¥242m2025-01-01 → 2025-12-31Cons.Profit loss
Net income−¥74m2024-01-01 → 2024-12-31Cons.Profit loss
Total assets¥2.4bnat 2025-12-31Cons.Assets
Total assets¥1.9bnat 2024-12-31Cons.Assets
Total assets¥1.7bnat 2023-12-31vCons.Total assets (5-year summary)
Total assets¥1.9bnat 2022-12-31vCons.Total assets (5-year summary)
Total assets¥2.0bnat 2021-12-31vCons.Total assets (5-year summary)
Total liabilities¥987mat 2025-12-31Cons.Liabilities
Total liabilities¥717mat 2024-12-31Cons.Liabilities
Net assets / equity¥1.4bnat 2025-12-31Cons.Net assets
Net assets / equity¥1.2bnat 2024-12-31Cons.Net assets
Net assets / equity¥1.3bnat 2023-12-31vCons.Net assets
Net assets / equity¥1.2bnat 2022-12-31vCons.Net assets (5-year summary)
Net assets / equity¥1.0bnat 2021-12-31vCons.Net assets (5-year summary)
Cash and deposits¥1.3bnat 2025-12-31Cons.Cash and deposits
Cash and deposits¥823mat 2024-12-31Cons.Cash and deposits
Cash & equivalents¥1.2bnat 2025-12-31Cons.Cash and cash equivalents
Cash & equivalents¥772mat 2024-12-31Cons.Cash and cash equivalents
Cash & equivalents¥939mat 2023-12-31vCons.Cash and cash equivalents
Cash & equivalents¥1.1bnat 2022-12-31vCons.Cash and cash equivalents (5-year summary)
Cash & equivalents¥1.3bnat 2021-12-31vCons.Cash and cash equivalents (5-year summary)
Operating cash flow¥540m2025-01-01 → 2025-12-31Cons.Net cash provided by used in operating activities
Operating cash flow−¥37m2024-01-01 → 2024-12-31Cons.Net cash provided by used in operating activities
Operating cash flow¥133m2023-01-01 → 2023-12-31vCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥90m2022-01-01 → 2022-12-31vCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥366m2021-01-01 → 2021-12-31vCons.Net cash provided by used in operating activities (5-year summary)
Investing cash flow−¥70m2025-01-01 → 2025-12-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥219m2024-01-01 → 2024-12-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥52m2023-01-01 → 2023-12-31vCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥48m2022-01-01 → 2022-12-31vCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥61m2021-01-01 → 2021-12-31vCons.Net cash provided by used in investing activities (5-year summary)
Financing cash flow¥2m2025-01-01 → 2025-12-31Cons.Net cash provided by used in financing activities
Financing cash flow¥76m2024-01-01 → 2024-12-31Cons.Net cash provided by used in financing activities
Financing cash flow−¥201m2023-01-01 → 2023-12-31vCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥286m2022-01-01 → 2022-12-31vCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥286m2021-01-01 → 2021-12-31vCons.Net cash provided by used in financing activities (5-year summary)
EPS (basic)¥95.122025-01-01 → 2025-12-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥-292024-01-01 → 2024-12-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥22.42023-01-01 → 2023-12-31vCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥65.892022-01-01 → 2022-12-31vCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥72.592021-01-01 → 2021-12-31vCons.Basic earnings loss per share (5-year summary)
EPS (diluted)¥94.092025-01-01 → 2025-12-31Cons.Diluted earnings per share (5-year summary)
EPS (diluted)¥22.122023-01-01 → 2023-12-31vCons.Diluted earnings per share (5-year summary)
EPS (diluted)¥65.322022-01-01 → 2022-12-31vCons.Diluted earnings per share (5-year summary)
EPS (diluted)¥71.582021-01-01 → 2021-12-31vCons.Diluted earnings per share (5-year summary)
Net assets per share¥555.06at 2025-12-31Cons.Net assets per share (5-year summary)
Net assets per share¥466at 2024-12-31Cons.Net assets per share (5-year summary)
Net assets per share¥495.58at 2023-12-31vCons.Net assets per share (5-year summary)
Net assets per share¥474.5at 2022-12-31vCons.Net assets per share (5-year summary)
Net assets per share¥410.24at 2021-12-31vCons.Net assets per share (5-year summary)
Equity ratio58.8%at 2025-12-31Cons.Equity to asset ratio (5-year summary)
Equity ratio62.3%at 2024-12-31Cons.Equity to asset ratio (5-year summary)
Equity ratio73.1%at 2023-12-31vCons.Equity to asset ratio (5-year summary)
Equity ratio64.8%at 2022-12-31vCons.Equity to asset ratio (5-year summary)
Equity ratio51.4%at 2021-12-31vCons.Equity to asset ratio (5-year summary)
ROE18.6%2025-01-01 → 2025-12-31Cons.Rate of return on equity (5-year summary)
ROE-6.0%2024-01-01 → 2024-12-31Cons.Rate of return on equity (5-year summary)
ROE4.6%2023-01-01 → 2023-12-31vCons.Rate of return on equity (5-year summary)
ROE14.9%2022-01-01 → 2022-12-31vCons.Rate of return on equity (5-year summary)
ROE19.5%2021-01-01 → 2021-12-31vCons.Rate of return on equity (5-year summary)
Employees198at 2025-12-31Cons.Number of employees
Employees195at 2024-12-31Cons.Number of employees
Employees194at 2023-12-31vCons.Number of employees
Employees190at 2022-12-31vCons.Number of employees
Employees160at 2021-12-31vCons.Number of employees
Revenue¥3.1bn2025-01-01 → 2025-12-31StandaloneNet sales
Revenue¥2.7bn2024-01-01 → 2024-12-31StandaloneNet sales
Revenue¥2.9bn2023-01-01 → 2023-12-31vStandaloneNet sales (5-year summary)
Revenue¥2.6bn2022-01-01 → 2022-12-31vStandaloneNet sales (5-year summary)
Revenue¥2.3bn2021-01-01 → 2021-12-31vStandaloneNet sales (5-year summary)
Operating income¥346m2025-01-01 → 2025-12-31StandaloneOperating income
Operating income−¥106m2024-01-01 → 2024-12-31StandaloneOperating income
Ordinary income¥350m2025-01-01 → 2025-12-31StandaloneOrdinary income
Ordinary income−¥108m2024-01-01 → 2024-12-31StandaloneOrdinary income
Ordinary income¥58m2023-01-01 → 2023-12-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥211m2022-01-01 → 2022-12-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥289m2021-01-01 → 2021-12-31vStandaloneOrdinary income loss (5-year summary)
Profit before tax¥385m2025-01-01 → 2025-12-31StandaloneIncome before income taxes
Profit before tax−¥110m2024-01-01 → 2024-12-31StandaloneIncome before income taxes
Net income¥283m2025-01-01 → 2025-12-31StandaloneProfit loss
Net income−¥99m2024-01-01 → 2024-12-31StandaloneProfit loss
Net income¥36m2023-01-01 → 2023-12-31vStandaloneNet income loss (5-year summary)
Net income¥154m2022-01-01 → 2022-12-31vStandaloneNet income loss (5-year summary)
Net income¥188m2021-01-01 → 2021-12-31vStandaloneNet income loss (5-year summary)
Total assets¥2.2bnat 2025-12-31StandaloneAssets
Total assets¥1.7bnat 2024-12-31StandaloneAssets
Total assets¥1.6bnat 2023-12-31vStandaloneTotal assets (5-year summary)
Total assets¥1.8bnat 2022-12-31vStandaloneTotal assets (5-year summary)
Total assets¥2.0bnat 2021-12-31vStandaloneTotal assets (5-year summary)
Total liabilities¥834mat 2025-12-31StandaloneLiabilities
Total liabilities¥584mat 2024-12-31StandaloneLiabilities
Net assets / equity¥1.4bnat 2025-12-31StandaloneNet assets
Net assets / equity¥1.1bnat 2024-12-31StandaloneNet assets
Net assets / equity¥1.2bnat 2023-12-31vStandaloneNet assets
Net assets / equity¥1.2bnat 2022-12-31vStandaloneNet assets (5-year summary)
Net assets / equity¥1.0bnat 2021-12-31vStandaloneNet assets (5-year summary)
Cash and deposits¥1.0bnat 2025-12-31StandaloneCash and deposits
Cash and deposits¥480mat 2024-12-31StandaloneCash and deposits
EPS (basic)¥111.182025-01-01 → 2025-12-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-38.762024-01-01 → 2024-12-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥14.142023-01-01 → 2023-12-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥60.722022-01-01 → 2022-12-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥74.412021-01-01 → 2021-12-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (diluted)¥110.422025-01-01 → 2025-12-31StandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥13.972023-01-01 → 2023-12-31vStandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥60.192022-01-01 → 2022-12-31vStandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥73.382021-01-01 → 2021-12-31vStandaloneDiluted earnings per share (5-year summary)
Dividend per share¥72025-01-01 → 2025-12-31StandaloneDividend paid per share (5-year summary)
Dividend per share¥72024-01-01 → 2024-12-31StandaloneDividend paid per share (5-year summary)
Dividend per share¥72023-01-01 → 2023-12-31vStandaloneDividend paid per share (5-year summary)
Dividend per share¥72022-01-01 → 2022-12-31vStandaloneDividend paid per share (5-year summary)
Dividend per share¥72021-01-01 → 2021-12-31vStandaloneDividend paid per share (5-year summary)
Net assets per share¥533.72at 2025-12-31StandaloneNet assets per share (5-year summary)
Net assets per share¥428.02at 2024-12-31StandaloneNet assets per share (5-year summary)
Net assets per share¥472.6at 2023-12-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥464.38at 2022-12-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥410.05at 2021-12-31vStandaloneNet assets per share (5-year summary)
Equity ratio61.8%at 2025-12-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio65.1%at 2024-12-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio73.3%at 2023-12-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio65.1%at 2022-12-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio52.0%at 2021-12-31vStandaloneEquity to asset ratio (5-year summary)
ROE23.2%2025-01-01 → 2025-12-31StandaloneRate of return on equity (5-year summary)
ROE-8.6%2024-01-01 → 2024-12-31StandaloneRate of return on equity (5-year summary)
ROE3.0%2023-01-01 → 2023-12-31vStandaloneRate of return on equity (5-year summary)
ROE13.9%2022-01-01 → 2022-12-31vStandaloneRate of return on equity (5-year summary)
ROE20.0%2021-01-01 → 2021-12-31vStandaloneRate of return on equity (5-year summary)
Shares issued2,554,400at 2025-12-31StandaloneTotal number of issued shares (5-year summary)
Shares issued2,554,400at 2024-12-31StandaloneTotal number of issued shares (5-year summary)
Shares issued2,554,400at 2023-12-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued2,554,400at 2022-12-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued2,554,400at 2021-12-31vStandaloneTotal number of issued shares (5-year summary)
Employees153at 2025-12-31StandaloneNumber of employees
Employees152at 2024-12-31StandaloneNumber of employees
Employees158at 2023-12-31vStandaloneNumber of employees
Employees149at 2022-12-31vStandaloneNumber of employees
Employees114at 2021-12-31vStandaloneNumber 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
SegmentItemPeriodValue
Human Resource Development Businessreportable segmentemployeesat 2025-12-31198 pure

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

All source rows · 1,291
ItemContextValueUnit
Metrics unit description of metrics related to policy on development of human resources and internal environment and targets and performance using such metricsCurrentYearInstant_Row1Member
Original text (Japanese)千円
Metrics description of metrics related to policy on development of human resources and internal environment and targets and performance using such metricsCurrentYearInstant_Row2Member
Original text (Japanese)a.単体正社員数
Metrics unit description of metrics related to policy on development of human resources and internal environment and targets and performance using such metricsCurrentYearInstant_Row2Member
Original text (Japanese)人
Metrics description of metrics related to policy on development of human resources and internal environment and targets and performance using such metricsCurrentYearInstant_Row3Member
Original text (Japanese)b.一人当たり売上高
Metrics unit description of metrics related to policy on development of human resources and internal environment and targets and performance using such metricsCurrentYearInstant_Row3Member
Original text (Japanese)千円
Metrics description of metrics related to policy on development of human resources and internal environment and targets and performance using such metricsCurrentYearInstant_Row4Member
Original text (Japanese)c.平均勤続年数
Metrics unit description of metrics related to policy on development of human resources and internal environment and targets and performance using such metricsCurrentYearInstant_Row4Member
Original text (Japanese)年
Business risks (text)FilingDateInstantText · Plus
Management analysis of financial position operating results and cash flows (text)FilingDateInstantText · Plus
Critical contracts (text)FilingDateInstantText · Plus
Research and development activities (text)FilingDateInstantText · Plus
Overview of capital expenditures etc (text)FilingDateInstantText · Plus
Major facilities (text)FilingDateInstantText · Plus
Planned additions retirements etc of facilities (text)FilingDateInstantText · Plus
Total number of shares (text)FilingDateInstantText · Plus
Issued shares total number of shares etc (text)FilingDateInstantText · Plus
Class issued shares total number of shares etcFilingDateInstant_OrdinaryShareMember
Original text (Japanese)普通株式
Name of financial instruments exchange on which securities are listed or authorized financial instruments business association to which securities are registeredFilingDateInstant_OrdinaryShareMember
Original text (Japanese)東京証券取引所グロース市場
Description issued shares total number of shares etcFilingDateInstant_OrdinaryShareMember
Original text (Japanese)完全議決権株式であり、権利内容に何ら限定のない当社における標準となる株式であり、単元株式数は100株であります。
Details of employee share option program (text)FilingDateInstantText · Plus
Description of rights plan (text)FilingDateInstantText · Plus
Other information on share acquisition rights (text)FilingDateInstantText · Plus
Exercises etc of moving strike convertible bonds etc (text)FilingDateInstantText · Plus
Changes in number of issued shares stated capital etc (text)FilingDateInstantText · Plus
Shareholding by shareholder category (text)FilingDateInstantText · Plus
Major shareholders (text)FilingDateInstantText · Plus
Name major shareholdersCurrentYearInstant_No1MajorShareholdersMember
Original text (Japanese)落合 文四郎
Address major shareholdersCurrentYearInstant_No1MajorShareholdersMember
Original text (Japanese)東京都文京区
Name major shareholdersCurrentYearInstant_No2MajorShareholdersMember
Original text (Japanese)株式会社フォーティーシクサーズ
Address major shareholdersCurrentYearInstant_No2MajorShareholdersMember
Original text (Japanese)東京都文京区湯島4丁目4-14
Name major shareholdersCurrentYearInstant_No3MajorShareholdersMember
Original text (Japanese)新井 友行
Address major shareholdersCurrentYearInstant_No3MajorShareholdersMember
Original text (Japanese)神奈川県藤沢市
Name major shareholdersCurrentYearInstant_No4MajorShareholdersMember
Original text (Japanese)池田 祐輔
Address major shareholdersCurrentYearInstant_No4MajorShareholdersMember
Original text (Japanese)東京都新宿区
Name major shareholdersCurrentYearInstant_No5MajorShareholdersMember
Original text (Japanese)野村證券株式会社
Address major shareholdersCurrentYearInstant_No5MajorShareholdersMember
Original text (Japanese)東京都中央区日本橋1-13-1
Name major shareholdersCurrentYearInstant_No6MajorShareholdersMember
Original text (Japanese)湯川 泰行
Address major shareholdersCurrentYearInstant_No6MajorShareholdersMember
Original text (Japanese)東京都豊島区
Name major shareholdersCurrentYearInstant_No7MajorShareholdersMember
Original text (Japanese)アルー社員持株会
Address major shareholdersCurrentYearInstant_No7MajorShareholdersMember
Original text (Japanese)東京都千代田区九段北1丁目13-5ヒューリック九段ビル2階
Name major shareholdersCurrentYearInstant_No8MajorShareholdersMember
Original text (Japanese)株式会社SBI証券
Address major shareholdersCurrentYearInstant_No8MajorShareholdersMember
Original text (Japanese)東京都港区六本木一丁目6番1号
Name major shareholdersCurrentYearInstant_No9MajorShareholdersMember
Original text (Japanese)稲村大悟
Address major shareholdersCurrentYearInstant_No9MajorShareholdersMember
Original text (Japanese)東京都杉並区
Name major shareholdersCurrentYearInstant_No10MajorShareholdersMember
Original text (Japanese)株式会社こやの
Address major shareholdersCurrentYearInstant_No10MajorShareholdersMember
Original text (Japanese)東京都港区芝公園3丁目4-30
Issued shares voting rights (text)FilingDateInstantText · Plus
Description issued shares voting rightsCurrentYearInstant_SharesWithNoVotingRightsMember-
Description issued shares voting rightsCurrentYearInstant_SharesWithRestrictedVotingRightsTreasurySharesEtcMember-
Description issued shares voting rightsCurrentYearInstant_SharesWithRestrictedVotingRightsOtherMember-

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 identityconsolidated 2024-12-31pass rounding
balance sheet identityconsolidated 2025-12-31pass rounding
balance sheet identitynon_consolidated 2024-12-31pass rounding
balance sheet identitynon_consolidated 2025-12-31pass
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2023-12-31pass
statement vs summary · net assetsconsolidated 2024-12-31pass
statement vs summary · net assetsconsolidated 2025-12-31pass
statement vs summary · net assetsnon_consolidated 2023-12-31pass
statement vs summary · net assetsnon_consolidated 2024-12-31pass
statement vs summary · net assetsnon_consolidated 2025-12-31pass
statement vs summary · net income attributable to parentconsolidated 2024-01-01/2024-12-31pass
statement vs summary · net income attributable to parentconsolidated 2025-01-01/2025-12-31pass
statement vs summary · operating cash flowconsolidated 2024-01-01/2024-12-31pass
statement vs summary · operating cash flowconsolidated 2025-01-01/2025-12-31pass
statement vs summary · revenueconsolidated 2024-01-01/2024-12-31pass
statement vs summary · revenueconsolidated 2025-01-01/2025-12-31pass
statement vs summary · revenuenon_consolidated 2024-01-01/2024-12-31pass
statement vs summary · revenuenon_consolidated 2025-01-01/2025-12-31pass
statement vs summary · total assetsconsolidated 2024-12-31pass
statement vs summary · total assetsconsolidated 2025-12-31pass
statement vs summary · total assetsnon_consolidated 2024-12-31pass
statement vs summary · total assetsnon_consolidated 2025-12-31pass