Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-27

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 147

Metric	Value	Period	Scope	Source row
Revenue	¥3.4bn	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥2.9bn	2022-01-01 → 2022-12-31	Cons.	Net sales
Revenue	¥2.1bn	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥1.9bn	2020-01-01 → 2020-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥1.9bn	2019-01-01 → 2019-12-31^d	Cons.	Net sales (5-year summary)
Operating income	¥870m	2023-01-01 → 2023-12-31	Cons.	Operating income
Operating income	¥637m	2022-01-01 → 2022-12-31	Cons.	Operating income
Ordinary income	¥869m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	¥634m	2022-01-01 → 2022-12-31	Cons.	Ordinary income
Ordinary income	−¥35m	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥32m	2020-01-01 → 2020-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥192m	2019-01-01 → 2019-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥869m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Profit before tax	¥634m	2022-01-01 → 2022-12-31	Cons.	Income before income taxes
Net income (owners)	¥608m	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥412m	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥79m	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥17m	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥133m	2019-01-01 → 2019-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥608m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Net income	¥412m	2022-01-01 → 2022-12-31	Cons.	Profit loss
Total assets	¥2.3bn	at 2023-12-31	Cons.	Assets
Total assets	¥2.1bn	at 2022-12-31	Cons.	Assets
Total assets	¥1.5bn	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥1.5bn	at 2020-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥1.1bn	at 2019-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥921m	at 2023-12-31	Cons.	Liabilities
Total liabilities	¥1.3bn	at 2022-12-31	Cons.	Liabilities
Net assets / equity	¥1.4bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥781m	at 2022-12-31	Cons.	Net assets
Net assets / equity	¥368m	at 2021-12-31^d	Cons.	Net assets
Net assets / equity	¥447m	at 2020-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥430m	at 2019-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥1.5bn	at 2023-12-31	Cons.	Cash and deposits
Cash and deposits	¥1.5bn	at 2022-12-31	Cons.	Cash and deposits
Cash & equivalents	¥1.5bn	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.4bn	at 2022-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥966m	at 2021-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥962m	at 2020-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥686m	at 2019-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥449m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥610m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥54m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥89m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥198m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥68m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥7m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥68m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥32m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥25m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	−¥371m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥120m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥18m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥396m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥150m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥167.46	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥114.44	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-22.21	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥4.83	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥40.68	2019-01-01 → 2019-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥160.64	2023-01-01 → 2023-12-31	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥108.98	2022-01-01 → 2022-12-31	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥4.51	2020-01-01 → 2020-12-31^d	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥37.69	2019-01-01 → 2019-12-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥377.48	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥215.87	at 2022-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥102.53	at 2021-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥126.58	at 2020-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥121.92	at 2019-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	60.1%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	36.7%	at 2022-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	23.9%	at 2021-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	30.0%	at 2020-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	38.9%	at 2019-12-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	56.1%	2023-01-01 → 2023-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	71.8%	2022-01-01 → 2022-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	-19.4%	2021-01-01 → 2021-12-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	3.9%	2020-01-01 → 2020-12-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	47.3%	2019-01-01 → 2019-12-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	272	at 2023-12-31	Cons.	Number of employees
Employees	242	at 2022-12-31	Cons.	Number of employees
Employees	266	at 2021-12-31^d	Cons.	Number of employees
Employees	233	at 2020-12-31^d	Cons.	Number of employees
Employees	201	at 2019-12-31^d	Cons.	Number of employees
Revenue	¥3.4bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥2.9bn	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥2.1bn	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥1.9bn	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥1.9bn	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Operating income	¥871m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	¥638m	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	¥870m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	¥635m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	−¥36m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥39m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥193m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥870m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	¥635m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	¥610m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	¥413m	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	−¥79m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥17m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥134m	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥2.3bn	at 2023-12-31	Standalone	Assets
Total assets	¥2.1bn	at 2022-12-31	Standalone	Assets
Total assets	¥1.5bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥1.5bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥1.1bn	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥919m	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥1.3bn	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥1.4bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥779m	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥366m	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥445m	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥428m	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥1.4bn	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥1.5bn	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥167.9	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥114.71	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-22.3	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥4.88	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥40.91	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥161.06	2023-01-01 → 2023-12-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥109.24	2022-01-01 → 2022-12-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥4.55	2020-01-01 → 2020-12-31^d	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥37.9	2019-01-01 → 2019-12-31^d	Standalone	Diluted earnings per share (5-year summary)
Dividend per share	¥33	2023-01-01 → 2023-12-31	Standalone	Dividend paid per share (5-year summary)
Net assets per share	¥377.49	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥215.44	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥101.83	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥125.97	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥121.26	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	60.2%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	36.7%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	23.8%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	29.9%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	38.8%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	56.2%	2023-01-01 → 2023-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	72.2%	2022-01-01 → 2022-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	-19.6%	2021-01-01 → 2021-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	3.9%	2020-01-01 → 2020-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	48.0%	2019-01-01 → 2019-12-31^d	Standalone	Rate of return on equity (5-year summary)
Employees	270	at 2023-12-31	Standalone	Number of employees
Employees	241	at 2022-12-31	Standalone	Number of employees
Employees	265	at 2021-12-31^d	Standalone	Number of employees
Employees	230	at 2020-12-31^d	Standalone	Number of employees
Employees	198	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 · 1,103

Item	Context	Value	Unit
Lease deposits ioa	CurrentYearInstant	169800000	JPY
Deferred tax assets	Prior1YearInstant	46664000	JPY
Deferred tax assets	CurrentYearInstant	45866000	JPY
Other ioa	Prior1YearInstant	10000	JPY
Other ioa	CurrentYearInstant	10000	JPY
Investments and other assets	Prior1YearInstant	201416000	JPY
Investments and other assets	CurrentYearInstant	215676000	JPY
Noncurrent assets	Prior1YearInstant	307225000	JPY
Noncurrent assets	CurrentYearInstant	371125000	JPY
Assets	Prior1YearInstant	2127327000	JPY
Assets	CurrentYearInstant	2310947000	JPY
Accounts payable trade	Prior1YearInstant	17880000	JPY
Accounts payable trade	CurrentYearInstant	23780000	JPY
Current portion of long term loans payable	Prior1YearInstant	380094000	JPY
Current portion of long term loans payable	CurrentYearInstant	109202000	JPY
Accounts payable other	Prior1YearInstant	46759000	JPY
Accounts payable other	CurrentYearInstant	54282000	JPY
Accrued expenses	Prior1YearInstant	115511000	JPY
Accrued expenses	CurrentYearInstant	128065000	JPY
Refund liabilities cl	Prior1YearInstant	38662000	JPY
Refund liabilities cl	CurrentYearInstant	47566000	JPY
Income taxes payable	Prior1YearInstant	233990000	JPY
Income taxes payable	CurrentYearInstant	143190000	JPY
Accrued consumption taxes	Prior1YearInstant	101120000	JPY
Accrued consumption taxes	CurrentYearInstant	74575000	JPY
Provision for bonuses	Prior1YearInstant	42612000	JPY
Provision for bonuses	CurrentYearInstant	49701000	JPY
Other cl	Prior1YearInstant	66128000	JPY
Other cl	CurrentYearInstant	71066000	JPY
Current liabilities	Prior1YearInstant	1042759000	JPY
Current liabilities	CurrentYearInstant	701430000	JPY
Long term loans payable	Prior1YearInstant	249962000	JPY
Long term loans payable	CurrentYearInstant	149930000	JPY
Asset retirement obligations ncl	Prior1YearInstant	50853000	JPY
Asset retirement obligations ncl	CurrentYearInstant	66846000	JPY
Other ncl	Prior1YearInstant	3227000	JPY
Other ncl	CurrentYearInstant	3242000	JPY
Noncurrent liabilities	Prior1YearInstant	304042000	JPY
Noncurrent liabilities	CurrentYearInstant	220018000	JPY
Liabilities	Prior1YearInstant	1346802000	JPY
Liabilities	CurrentYearInstant	921448000	JPY
Capital stock	Prior1YearInstant	93079000	JPY
Capital stock	CurrentYearInstant	93513000	JPY
Capital surplus	Prior1YearInstant	82779000	JPY
Capital surplus	CurrentYearInstant	83213000	JPY
Retained earnings	Prior1YearInstant	604975000	JPY
Retained earnings	CurrentYearInstant	1213148000	JPY
Treasury stock	Prior1YearInstant	-309000	JPY
Treasury stock	CurrentYearInstant	-375000	JPY
Shareholders equity	Prior1YearInstant	780524000	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