Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-28

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Amended by S100T60A (2024-04-01).

Key figures · 143

Metric	Value	Period	Scope	Source row
Revenue	¥3.5bn	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥3.4bn	2022-01-01 → 2022-12-31	Cons.	Net sales
Revenue	¥3.0bn	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥2.7bn	2020-01-01 → 2020-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥2.5bn	2019-01-01 → 2019-12-31^d	Cons.	Net sales (5-year summary)
Operating income	−¥172m	2023-01-01 → 2023-12-31	Cons.	Operating income
Operating income	¥98m	2022-01-01 → 2022-12-31	Cons.	Operating income
Ordinary income	−¥172m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	¥108m	2022-01-01 → 2022-12-31	Cons.	Ordinary income
Ordinary income	¥71m	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥5m	2020-01-01 → 2020-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥135m	2019-01-01 → 2019-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	−¥176m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Profit before tax	¥108m	2022-01-01 → 2022-12-31	Cons.	Income before income taxes
Net income (owners)	−¥193m	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥77m	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥49m	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥4m	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥92m	2019-01-01 → 2019-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	−¥194m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Net income	¥76m	2022-01-01 → 2022-12-31	Cons.	Profit loss
Total assets	¥1.2bn	at 2023-12-31	Cons.	Assets
Total assets	¥1.5bn	at 2022-12-31	Cons.	Assets
Total assets	¥1.2bn	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥1.1bn	at 2020-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥809m	at 2019-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥737m	at 2023-12-31	Cons.	Liabilities
Total liabilities	¥731m	at 2022-12-31	Cons.	Liabilities
Net assets / equity	¥440m	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥727m	at 2022-12-31	Cons.	Net assets
Net assets / equity	¥645m	at 2021-12-31^d	Cons.	Net assets
Net assets / equity	¥586m	at 2020-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥281m	at 2019-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥557m	at 2023-12-31	Cons.	Cash and deposits
Cash and deposits	¥849m	at 2022-12-31	Cons.	Cash and deposits
Cash & equivalents	¥557m	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥849m	at 2022-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥634m	at 2021-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥650m	at 2020-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥349m	at 2019-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥250m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥94m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥113m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥29m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥94m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥15m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥15m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥56m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥25m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥32m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	−¥28m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥136m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥72m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥297m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥8m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥-110.47	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥42.89	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥27.3	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-2.45	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥64.27	2019-01-01 → 2019-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥41.87	2022-01-01 → 2022-12-31	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥26.24	2021-01-01 → 2021-12-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥253.97	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥404.19	at 2022-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥359.23	at 2021-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥329.57	at 2020-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥195.56	at 2019-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	37.1%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	49.8%	at 2022-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	55.4%	at 2021-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	52.1%	at 2020-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	34.7%	at 2019-12-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	11.2%	2022-01-01 → 2022-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	7.9%	2021-01-01 → 2021-12-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	39.4%	2019-01-01 → 2019-12-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	417	at 2023-12-31	Cons.	Number of employees
Employees	426	at 2022-12-31	Cons.	Number of employees
Employees	359	at 2021-12-31^d	Cons.	Number of employees
Employees	315	at 2020-12-31^d	Cons.	Number of employees
Employees	291	at 2019-12-31^d	Cons.	Number of employees
Revenue	¥2.9bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥3.0bn	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥2.8bn	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥2.6bn	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥2.4bn	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥187m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	¥42m	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	−¥147m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	¥72m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	¥56m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥5m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥121m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥228m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	¥72m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	−¥228m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	¥49m	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	¥38m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥48m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥84m	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥977m	at 2023-12-31	Standalone	Assets
Total assets	¥1.3bn	at 2022-12-31	Standalone	Assets
Total assets	¥1.1bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥1.1bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥831m	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥625m	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥633m	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥351m	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥676m	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥625m	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥578m	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥317m	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥422m	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥643m	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥-130.56	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥27.31	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥21	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-28.59	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥58.4	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥26.67	2022-01-01 → 2022-12-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥20.19	2021-01-01 → 2021-12-31^d	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥202.45	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥376.3	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥348.11	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥325.26	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥220.91	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	35.6%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	51.6%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	58.1%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	52.7%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	38.2%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	7.5%	2022-01-01 → 2022-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	6.2%	2021-01-01 → 2021-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	30.5%	2019-01-01 → 2019-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	1,802,160	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	1,796,160	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	1,796,160	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	1,778,500	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	1,435,900	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	280	at 2023-12-31	Standalone	Number of employees
Employees	246	at 2022-12-31	Standalone	Number of employees
Employees	221	at 2021-12-31^d	Standalone	Number of employees
Employees	189	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 · 1,197

Item	Context	Value	Unit
Buildings and structures	Prior1YearInstant	86814000	JPY
Buildings and structures	CurrentYearInstant	93496000	JPY
Accumulated depreciation buildings and structures	Prior1YearInstant	-37163000	JPY
Accumulated depreciation buildings and structures	CurrentYearInstant	-43668000	JPY
Buildings and structures net	Prior1YearInstant	49650000	JPY
Buildings and structures net	CurrentYearInstant	49828000	JPY
Tools furniture and fixtures	Prior1YearInstant	59819000	JPY
Tools furniture and fixtures	CurrentYearInstant	69768000	JPY
Accumulated depreciation tools furniture and fixtures	Prior1YearInstant	-36313000	JPY
Accumulated depreciation tools furniture and fixtures	CurrentYearInstant	-49341000	JPY
Tools furniture and fixtures net	Prior1YearInstant	23506000	JPY
Tools furniture and fixtures net	CurrentYearInstant	20426000	JPY
Property plant and equipment	Prior1YearInstant	73156000	JPY
Property plant and equipment	CurrentYearInstant	70255000	JPY
Other ia	Prior1YearInstant	203000	JPY
Other ia	CurrentYearInstant	0	JPY
Intangible assets	Prior1YearInstant	203000	JPY
Intangible assets	CurrentYearInstant	0	JPY
Guarantee deposits ioa	Prior1YearInstant	83225000	JPY
Guarantee deposits ioa	CurrentYearInstant	73748000	JPY
Deferred tax assets	Prior1YearInstant	10911000	JPY
Deferred tax assets	CurrentYearInstant	14440000	JPY
Other ioa	Prior1YearInstant	10000	JPY
Other ioa	CurrentYearInstant	－	JPY
Investments and other assets	Prior1YearInstant	94146000	JPY
Investments and other assets	CurrentYearInstant	88189000	JPY
Noncurrent assets	Prior1YearInstant	167506000	JPY
Noncurrent assets	CurrentYearInstant	158444000	JPY
Assets	Prior1YearInstant	1458958000	JPY
Assets	CurrentYearInstant	1176948000	JPY
Accounts payable trade	Prior1YearInstant	41776000	JPY
Accounts payable trade	CurrentYearInstant	50376000	JPY
Current portion of long term loans payable	Prior1YearInstant	55968000	JPY
Current portion of long term loans payable	CurrentYearInstant	92608000	JPY
Accounts payable other	Prior1YearInstant	70656000	JPY
Accounts payable other	CurrentYearInstant	50392000	JPY
Accrued expenses	Prior1YearInstant	252641000	JPY
Accrued expenses	CurrentYearInstant	241083000	JPY
Income taxes payable	Prior1YearInstant	28389000	JPY
Income taxes payable	CurrentYearInstant	10802000	JPY
Accrued consumption taxes	Prior1YearInstant	66490000	JPY
Accrued consumption taxes	CurrentYearInstant	42764000	JPY
Contract liabilities	Prior1YearInstant	41520000	JPY
Contract liabilities	CurrentYearInstant	37693000	JPY
Deposits received	Prior1YearInstant	27456000	JPY
Deposits received	CurrentYearInstant	29287000	JPY
Other cl	Prior1YearInstant	110000	JPY
Other cl	CurrentYearInstant	104000	JPY
Current liabilities	Prior1YearInstant	585010000	JPY
Current liabilities	CurrentYearInstant	555111000	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