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
Cash and cash equivalents (5-year summary)	Prior1YearInstant	2799164000	JPY
Cash and cash equivalents (5-year summary)	CurrentYearInstant	3695659000	JPY
Number of employees	Prior4YearInstant	259
Number of employees	Prior3YearInstant	177
Number of employees	Prior2YearInstant	133
Number of employees	Prior1YearInstant	153
Number of employees	CurrentYearInstant	219
Average number of temporary workers	Prior4YearInstant	62
Average number of temporary workers	Prior3YearInstant	58
Average number of temporary workers	Prior2YearInstant	37
Average number of temporary workers	Prior1YearInstant	33
Average number of temporary workers	CurrentYearInstant	58
Operating revenue1 (5-year summary)	Prior4YearDuration_NonConsolidatedMember	4267644000	JPY
Operating revenue1 (5-year summary)	Prior3YearDuration_NonConsolidatedMember	954085000	JPY
Operating revenue1 (5-year summary)	Prior2YearDuration_NonConsolidatedMember	300201000	JPY
Operating revenue1 (5-year summary)	Prior1YearDuration_NonConsolidatedMember	692477000	JPY
Operating revenue1 (5-year summary)	CurrentYearDuration_NonConsolidatedMember	2383049000	JPY
Ordinary income loss (5-year summary)	Prior4YearDuration_NonConsolidatedMember	828218000	JPY
Ordinary income loss (5-year summary)	Prior3YearDuration_NonConsolidatedMember	-1059031000	JPY
Ordinary income loss (5-year summary)	Prior2YearDuration_NonConsolidatedMember	-1095243000	JPY
Ordinary income loss (5-year summary)	Prior1YearDuration_NonConsolidatedMember	-838311000	JPY
Ordinary income loss (5-year summary)	CurrentYearDuration_NonConsolidatedMember	-233480000	JPY
Net income loss (5-year summary)	Prior4YearDuration_NonConsolidatedMember	484438000	JPY
Net income loss (5-year summary)	Prior3YearDuration_NonConsolidatedMember	-1455238000	JPY
Net income loss (5-year summary)	Prior2YearDuration_NonConsolidatedMember	-1145297000	JPY
Net income loss (5-year summary)	Prior1YearDuration_NonConsolidatedMember	-848479000	JPY
Net income loss (5-year summary)	CurrentYearDuration_NonConsolidatedMember	-181376000	JPY
Capital stock (5-year summary)	Prior4YearInstant_NonConsolidatedMember	525374000	JPY
Capital stock (5-year summary)	Prior3YearInstant_NonConsolidatedMember	537608000	JPY
Capital stock (5-year summary)	Prior2YearInstant_NonConsolidatedMember	1336372000	JPY
Capital stock (5-year summary)	Prior1YearInstant_NonConsolidatedMember	1821276000	JPY
Capital stock (5-year summary)	CurrentYearInstant_NonConsolidatedMember	1823717000	JPY
Total number of issued shares (5-year summary)	Prior4YearInstant_NonConsolidatedMember	28621000
Total number of issued shares (5-year summary)	Prior3YearInstant_NonConsolidatedMember	28934700
Total number of issued shares (5-year summary)	Prior2YearInstant_NonConsolidatedMember	33271400
Total number of issued shares (5-year summary)	Prior1YearInstant_NonConsolidatedMember	35517500
Total number of issued shares (5-year summary)	CurrentYearInstant_NonConsolidatedMember	35580100
Net assets (5-year summary)	Prior4YearInstant_NonConsolidatedMember	1919824000	JPY
Net assets (5-year summary)	Prior3YearInstant_NonConsolidatedMember	492825000	JPY
Net assets (5-year summary)	Prior2YearInstant_NonConsolidatedMember	956169000	JPY
Net assets (5-year summary)	Prior1YearInstant_NonConsolidatedMember	1074214000	JPY
Net assets (5-year summary)	CurrentYearInstant_NonConsolidatedMember	896925000	JPY
Total assets (5-year summary)	Prior4YearInstant_NonConsolidatedMember	6031947000	JPY
Total assets (5-year summary)	Prior3YearInstant_NonConsolidatedMember	1628913000	JPY
Total assets (5-year summary)	Prior2YearInstant_NonConsolidatedMember	1413273000	JPY
Total assets (5-year summary)	Prior1YearInstant_NonConsolidatedMember	2723010000	JPY
Total assets (5-year summary)	CurrentYearInstant_NonConsolidatedMember	4053131000	JPY
Net assets per share (5-year summary)	Prior4YearInstant_NonConsolidatedMember	67.08
Net assets per share (5-year summary)	Prior3YearInstant_NonConsolidatedMember	16.88
Net assets per share (5-year summary)	Prior2YearInstant_NonConsolidatedMember	28.27

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