Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-28

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Amended by S100VCCZ (2025-03-04).

Key figures · 137

Metric	Value	Period	Scope	Source row
Revenue	¥3.1bn	2023-01-01 → 2023-12-31	Cons.	Operating revenue1
Revenue	¥1.2bn	2022-01-01 → 2022-12-31	Cons.	Operating revenue1
Revenue	¥493m	2021-01-01 → 2021-12-31^d	Cons.	Operating revenue1 (5-year summary)
Revenue	¥891m	2020-01-01 → 2020-12-31^d	Cons.	Operating revenue1 (5-year summary)
Revenue	¥4.4bn	2019-01-01 → 2019-12-31^d	Cons.	Operating revenue1 (5-year summary)
Operating income	−¥67m	2023-01-01 → 2023-12-31	Cons.	Operating income
Operating income	−¥795m	2022-01-01 → 2022-12-31	Cons.	Operating income
Ordinary income	−¥112m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	−¥754m	2022-01-01 → 2022-12-31	Cons.	Ordinary income
Ordinary income	−¥1.1bn	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥1.3bn	2020-01-01 → 2020-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥769m	2019-01-01 → 2019-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥103m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Profit before tax	−¥740m	2022-01-01 → 2022-12-31	Cons.	Income before income taxes
Net income (owners)	−¥58m	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥794m	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥1.2bn	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥1.5bn	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥522m	2019-01-01 → 2019-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥56m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Net income	−¥802m	2022-01-01 → 2022-12-31	Cons.	Profit loss
Total assets	¥6.5bn	at 2023-12-31	Cons.	Assets
Total assets	¥4.1bn	at 2022-12-31	Cons.	Assets
Total assets	¥1.9bn	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥1.7bn	at 2020-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥6.4bn	at 2019-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥5.1bn	at 2023-12-31	Cons.	Liabilities
Total liabilities	¥2.7bn	at 2022-12-31	Cons.	Liabilities
Net assets / equity	¥1.4bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥1.4bn	at 2022-12-31	Cons.	Net assets
Net assets / equity	¥1.2bn	at 2021-12-31^d	Cons.	Net assets
Net assets / equity	¥552m	at 2020-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥2.1bn	at 2019-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥3.7bn	at 2023-12-31	Cons.	Cash and deposits
Cash and deposits	¥2.8bn	at 2022-12-31	Cons.	Cash and deposits
Cash & equivalents	¥3.7bn	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.8bn	at 2022-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.2bn	at 2021-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥917m	at 2020-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥4.0bn	at 2019-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥1.2bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥146m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥678m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥3.2bn	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥1.3bn	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥352m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥59m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥44m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥213m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥492m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥9m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥1.4bn	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥970m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥417m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥15m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-1.62	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-22.92	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-35.12	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-53.58	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥18.26	2019-01-01 → 2019-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥17.51	2019-01-01 → 2019-12-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥37.31	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥38.14	at 2022-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥34.51	at 2021-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥18.94	at 2020-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥72.86	at 2019-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	20.5%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	33.4%	at 2022-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	61.4%	at 2021-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	31.9%	at 2020-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	32.5%	at 2019-12-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	30.1%	2019-01-01 → 2019-12-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	219	at 2023-12-31	Cons.	Number of employees
Employees	153	at 2022-12-31	Cons.	Number of employees
Employees	133	at 2021-12-31^d	Cons.	Number of employees
Employees	177	at 2020-12-31^d	Cons.	Number of employees
Employees	259	at 2019-12-31^d	Cons.	Number of employees
Revenue	¥2.4bn	2023-01-01 → 2023-12-31	Standalone	Operating revenue1
Revenue	¥692m	2022-01-01 → 2022-12-31	Standalone	Operating revenue1
Revenue	¥300m	2021-01-01 → 2021-12-31^d	Standalone	Operating revenue1 (5-year summary)
Revenue	¥954m	2020-01-01 → 2020-12-31^d	Standalone	Operating revenue1 (5-year summary)
Revenue	¥4.3bn	2019-01-01 → 2019-12-31^d	Standalone	Operating revenue1 (5-year summary)
Operating income	−¥187m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	−¥879m	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	−¥233m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥838m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	−¥1.1bn	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥1.1bn	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥828m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥233m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	−¥846m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	−¥181m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	−¥848m	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	−¥1.1bn	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥1.5bn	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥484m	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥4.1bn	at 2023-12-31	Standalone	Assets
Total assets	¥2.7bn	at 2022-12-31	Standalone	Assets
Total assets	¥1.4bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥1.6bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥6.0bn	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥3.2bn	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥1.6bn	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥897m	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥1.1bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥956m	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥493m	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥1.9bn	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥2.2bn	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥1.5bn	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥-5.1	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-24.48	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-34.75	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-50.39	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥16.96	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥16.27	2019-01-01 → 2019-12-31^d	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥24.87	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥29.91	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥28.27	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥16.88	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥67.08	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	21.8%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	39.0%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	66.6%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	30.0%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	31.8%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	30.4%	2019-01-01 → 2019-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	35,580,100	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	35,517,500	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	33,271,400	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	28,934,700	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	28,621,000	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	146	at 2023-12-31	Standalone	Number of employees
Employees	112	at 2022-12-31	Standalone	Number of employees
Employees	92	at 2021-12-31^d	Standalone	Number of employees
Employees	132	at 2020-12-31^d	Standalone	Number of employees
Employees	163	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.

All source rows · 1,170

Item	Context	Value	Unit
Investment securities	Prior1YearInstant_NonConsolidatedMember	373000	JPY
Investment securities	CurrentYearInstant_NonConsolidatedMember	102190000	JPY
Stocks of subsidiaries and affiliates	Prior1YearInstant_NonConsolidatedMember	503226000	JPY
Stocks of subsidiaries and affiliates	CurrentYearInstant_NonConsolidatedMember	502655000	JPY
Investments in capital	Prior1YearInstant_NonConsolidatedMember	100000	JPY
Investments in capital	CurrentYearInstant_NonConsolidatedMember	100000	JPY
Claims provable in bankruptcy claims provable in rehabilitation and other	Prior1YearInstant_NonConsolidatedMember	307117000	JPY
Claims provable in bankruptcy claims provable in rehabilitation and other	CurrentYearInstant_NonConsolidatedMember	－	JPY
Deferred tax assets	Prior1YearInstant_NonConsolidatedMember	－	JPY
Deferred tax assets	CurrentYearInstant_NonConsolidatedMember	53642000	JPY
Other ioa	Prior1YearInstant_NonConsolidatedMember	19349000	JPY
Other ioa	CurrentYearInstant_NonConsolidatedMember	29645000	JPY
Allowance for doubtful accounts ioa by group	Prior1YearInstant_NonConsolidatedMember	-307117000	JPY
Allowance for doubtful accounts ioa by group	CurrentYearInstant_NonConsolidatedMember	－	JPY
Investments and other assets	Prior1YearInstant_NonConsolidatedMember	523049000	JPY
Investments and other assets	CurrentYearInstant_NonConsolidatedMember	688233000	JPY
Noncurrent assets	Prior1YearInstant_NonConsolidatedMember	791275000	JPY
Noncurrent assets	CurrentYearInstant_NonConsolidatedMember	915379000	JPY
Assets	Prior1YearInstant_NonConsolidatedMember	2723010000	JPY
Assets	CurrentYearInstant_NonConsolidatedMember	4053131000	JPY
Operating accounts payable	Prior1YearInstant_NonConsolidatedMember	420677000	JPY
Operating accounts payable	CurrentYearInstant_NonConsolidatedMember	1044449000	JPY
Short term loans payable	Prior1YearInstant_NonConsolidatedMember	500000000	JPY
Short term loans payable	CurrentYearInstant_NonConsolidatedMember	500000000	JPY
Accounts payable other	Prior1YearInstant_NonConsolidatedMember	78845000	JPY
Accounts payable other	CurrentYearInstant_NonConsolidatedMember	157205000	JPY
Accrued expenses	Prior1YearInstant_NonConsolidatedMember	31695000	JPY
Accrued expenses	CurrentYearInstant_NonConsolidatedMember	55834000	JPY
Income taxes payable	Prior1YearInstant_NonConsolidatedMember	14691000	JPY
Income taxes payable	CurrentYearInstant_NonConsolidatedMember	11422000	JPY
Advances received	Prior1YearInstant_NonConsolidatedMember	390783000	JPY
Advances received	CurrentYearInstant_NonConsolidatedMember	1168847000	JPY
Deposits received	Prior1YearInstant_NonConsolidatedMember	16192000	JPY
Deposits received	CurrentYearInstant_NonConsolidatedMember	22843000	JPY
Contract liabilities	Prior1YearInstant_NonConsolidatedMember	148034000	JPY
Contract liabilities	CurrentYearInstant_NonConsolidatedMember	141293000	JPY
Provision for point card certificates cl	Prior1YearInstant_NonConsolidatedMember	40569000	JPY
Provision for point card certificates cl	CurrentYearInstant_NonConsolidatedMember	39667000	JPY
Other cl	Prior1YearInstant_NonConsolidatedMember	7307000	JPY
Other cl	CurrentYearInstant_NonConsolidatedMember	14641000	JPY
Current liabilities	Prior1YearInstant_NonConsolidatedMember	1648796000	JPY
Current liabilities	CurrentYearInstant_NonConsolidatedMember	3156206000	JPY
Liabilities	Prior1YearInstant_NonConsolidatedMember	1648796000	JPY
Liabilities	CurrentYearInstant_NonConsolidatedMember	3156206000	JPY
Capital stock	Prior1YearInstant_NonConsolidatedMember	1821276000	JPY
Capital stock	CurrentYearInstant_NonConsolidatedMember	1823717000	JPY
Legal capital surplus	Prior1YearInstant_NonConsolidatedMember	1933276000	JPY
Legal capital surplus	CurrentYearInstant_NonConsolidatedMember	1935717000	JPY
Capital surplus	Prior1YearInstant_NonConsolidatedMember	1933276000	JPY
Capital surplus	CurrentYearInstant_NonConsolidatedMember	1935717000	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 rounding
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