Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-27

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 149

Metric	Value	Period	Scope	Source row
Revenue	¥9.9bn	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥7.9bn	2022-01-01 → 2022-12-31	Cons.	Net sales
Revenue	¥6.0bn	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥4.9bn	2020-01-01 → 2020-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥4.2bn	2019-01-01 → 2019-12-31^d	Cons.	Net sales (5-year summary)
Operating income	¥1.3bn	2023-01-01 → 2023-12-31	Cons.	Operating income
Operating income	¥959m	2022-01-01 → 2022-12-31	Cons.	Operating income
Ordinary income	¥1.0bn	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	¥783m	2022-01-01 → 2022-12-31	Cons.	Ordinary income
Ordinary income	¥417m	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥206m	2020-01-01 → 2020-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥387m	2019-01-01 → 2019-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥1.0bn	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Profit before tax	¥784m	2022-01-01 → 2022-12-31	Cons.	Income before income taxes
Net income (owners)	¥682m	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥455m	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥241m	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥107m	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥298m	2019-01-01 → 2019-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥682m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Net income	¥479m	2022-01-01 → 2022-12-31	Cons.	Profit loss
Total assets	¥15.2bn	at 2023-12-31	Cons.	Assets
Total assets	¥11.5bn	at 2022-12-31	Cons.	Assets
Total assets	¥9.1bn	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥6.3bn	at 2020-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥4.7bn	at 2019-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥12.5bn	at 2023-12-31	Cons.	Liabilities
Total liabilities	¥9.4bn	at 2022-12-31	Cons.	Liabilities
Net assets / equity	¥2.7bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥2.0bn	at 2022-12-31	Cons.	Net assets
Net assets / equity	¥1.5bn	at 2021-12-31^d	Cons.	Net assets
Net assets / equity	¥1.3bn	at 2020-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥1.0bn	at 2019-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥1.9bn	at 2023-12-31	Cons.	Cash and deposits
Cash and deposits	¥1.5bn	at 2022-12-31	Cons.	Cash and deposits
Cash & equivalents	¥1.9bn	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.5bn	at 2022-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.0bn	at 2021-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥959m	at 2020-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥828m	at 2019-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥1.1bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥874m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥467m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥236m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥323m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥1.0bn	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	−¥2.0bn	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥542m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥138m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥256m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥448m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥1.6bn	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥437m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥257m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥84.81	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥56.73	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥30.28	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥13.61	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥40.3	2019-01-01 → 2019-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥84.26	2023-01-01 → 2023-12-31	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥56.27	2022-01-01 → 2022-12-31	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥29.84	2021-01-01 → 2021-12-31^d	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥13.3	2020-01-01 → 2020-12-31^d	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥38.5	2019-01-01 → 2019-12-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥333.1	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥249.21	at 2022-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥191	at 2021-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥157.81	at 2020-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥136.9	at 2019-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	17.7%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	17.5%	at 2022-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	16.7%	at 2021-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	19.9%	at 2020-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	22.3%	at 2019-12-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	29.1%	2023-01-01 → 2023-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	25.8%	2022-01-01 → 2022-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	17.3%	2021-01-01 → 2021-12-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	9.3%	2020-01-01 → 2020-12-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	42.5%	2019-01-01 → 2019-12-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	963	at 2023-12-31	Cons.	Number of employees
Employees	778	at 2022-12-31	Cons.	Number of employees
Employees	550	at 2021-12-31^d	Cons.	Number of employees
Employees	440	at 2020-12-31^d	Cons.	Number of employees
Employees	346	at 2019-12-31^d	Cons.	Number of employees
Revenue	¥4m	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥20m	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥45m	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥149m	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥419m	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥166m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	−¥150m	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	−¥161m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥142m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	−¥275m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥3m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥130m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥161m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	−¥140m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	−¥79m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	−¥90m	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	−¥196m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥5m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥90m	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	¥1.5bn	at 2022-12-31	Standalone	Assets
Total assets	¥1.4bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥1.3bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥967m	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥888m	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥743m	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥670m	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥738m	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥808m	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥967m	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥869m	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥127m	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥182m	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥-9.78	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-11.18	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-24.6	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-0.64	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥12.18	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥11.63	2019-01-01 → 2019-12-31^d	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥82.25	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥90.87	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥99.9	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥120.97	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥113.33	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	42.6%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	49.3%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	55.7%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	74.0%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	89.3%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	-11.3%	2023-01-01 → 2023-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	-11.7%	2022-01-01 → 2022-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	-22.3%	2021-01-01 → 2021-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	-0.6%	2020-01-01 → 2020-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	14.4%	2019-01-01 → 2019-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	8,061,000	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	8,038,000	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	7,995,000	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	7,923,000	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	7,627,000	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	4	at 2023-12-31	Standalone	Number of employees
Employees	4	at 2022-12-31	Standalone	Number of employees
Employees	19	at 2021-12-31^d	Standalone	Number of employees
Employees	4	at 2020-12-31^d	Standalone	Number of employees
Employees	16	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 · 1,115

Item	Context	Value	Unit
Number of consolidated subsidiaries	CurrentYearInstant	1
Cash and deposits	Prior1YearInstant_NonConsolidatedMember	181977000	JPY
Cash and deposits	CurrentYearInstant_NonConsolidatedMember	126853000	JPY
Supplies	Prior1YearInstant_NonConsolidatedMember	3903000	JPY
Supplies	CurrentYearInstant_NonConsolidatedMember	3796000	JPY
Short term loans receivable to subsidiaries and affiliates	Prior1YearInstant_NonConsolidatedMember	840000000	JPY
Short term loans receivable to subsidiaries and affiliates	CurrentYearInstant_NonConsolidatedMember	500000000	JPY
Accounts receivable other	Prior1YearInstant_NonConsolidatedMember	160627000	JPY
Accounts receivable other	CurrentYearInstant_NonConsolidatedMember	68795000	JPY
Lease investment assets ca	Prior1YearInstant_NonConsolidatedMember	－	JPY
Lease investment assets ca	CurrentYearInstant_NonConsolidatedMember	6111000	JPY
Other ca	Prior1YearInstant_NonConsolidatedMember	10010000	JPY
Other ca	CurrentYearInstant_NonConsolidatedMember	9768000	JPY
Current assets	Prior1YearInstant_NonConsolidatedMember	1196519000	JPY
Current assets	CurrentYearInstant_NonConsolidatedMember	715326000	JPY
Buildings and structures	Prior1YearInstant_NonConsolidatedMember	6107000	JPY
Buildings and structures	CurrentYearInstant_NonConsolidatedMember	6107000	JPY
Tools furniture and fixtures	Prior1YearInstant_NonConsolidatedMember	6123000	JPY
Tools furniture and fixtures	CurrentYearInstant_NonConsolidatedMember	6393000	JPY
Construction in progress	Prior1YearInstant_NonConsolidatedMember	－	JPY
Construction in progress	CurrentYearInstant_NonConsolidatedMember	66800000	JPY
Accumulated depreciation ppe by group	Prior1YearInstant_NonConsolidatedMember	-7792000	JPY
Accumulated depreciation ppe by group	CurrentYearInstant_NonConsolidatedMember	-9267000	JPY
Property plant and equipment	Prior1YearInstant_NonConsolidatedMember	4438000	JPY
Property plant and equipment	CurrentYearInstant_NonConsolidatedMember	70034000	JPY
Stocks of subsidiaries and affiliates	Prior1YearInstant_NonConsolidatedMember	240195000	JPY
Stocks of subsidiaries and affiliates	CurrentYearInstant_NonConsolidatedMember	277695000	JPY
Guarantee deposits ioa	Prior1YearInstant_NonConsolidatedMember	14914000	JPY
Guarantee deposits ioa	CurrentYearInstant_NonConsolidatedMember	26154000	JPY
Deferred tax assets	Prior1YearInstant_NonConsolidatedMember	24695000	JPY
Deferred tax assets	CurrentYearInstant_NonConsolidatedMember	35513000	JPY
Lease investment assets ioa	Prior1YearInstant_NonConsolidatedMember	－	JPY
Lease investment assets ioa	CurrentYearInstant_NonConsolidatedMember	433275000	JPY
Investments and other assets	Prior1YearInstant_NonConsolidatedMember	279805000	JPY
Investments and other assets	CurrentYearInstant_NonConsolidatedMember	772639000	JPY
Noncurrent assets	Prior1YearInstant_NonConsolidatedMember	284244000	JPY
Noncurrent assets	CurrentYearInstant_NonConsolidatedMember	842673000	JPY
Assets	Prior1YearInstant_NonConsolidatedMember	1480763000	JPY
Assets	CurrentYearInstant_NonConsolidatedMember	1557999000	JPY
Short term loans payable	Prior1YearInstant_NonConsolidatedMember	100000000	JPY
Short term loans payable	CurrentYearInstant_NonConsolidatedMember	100000000	JPY
Current portion of long term loans payable	Prior1YearInstant_NonConsolidatedMember	180828000	JPY
Current portion of long term loans payable	CurrentYearInstant_NonConsolidatedMember	116930000	JPY
Lease obligations cl	Prior1YearInstant_NonConsolidatedMember	－	JPY
Lease obligations cl	CurrentYearInstant_NonConsolidatedMember	6111000	JPY
Accounts payable other	Prior1YearInstant_NonConsolidatedMember	22814000	JPY
Accounts payable other	CurrentYearInstant_NonConsolidatedMember	11995000	JPY
Accrued expenses	Prior1YearInstant_NonConsolidatedMember	13696000	JPY
Accrued expenses	CurrentYearInstant_NonConsolidatedMember	16169000	JPY
Unearned revenue	Prior1YearInstant_NonConsolidatedMember	－	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
balance sheet identity	consolidated 2023-12-31	pass
balance sheet identity	non_consolidated 2022-12-31	pass rounding
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