Annual report

Period2023-01-01 → 2023-12-31

Filed2024-04-01

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Amends S100T4KO. Amended by S100T77L (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
Purchase of property plant and equipment inv cf	CurrentYearDuration	-20970000	JPY
Purchase of intangible assets inv cf	Prior1YearDuration	-157000	JPY
Purchase of intangible assets inv cf	CurrentYearDuration	－	JPY
Payments for guarantee deposits inv cf	Prior1YearDuration	－	JPY
Payments for guarantee deposits inv cf	CurrentYearDuration	-2193000	JPY
Proceeds from collection of guarantee deposits inv cf	Prior1YearDuration	192000	JPY
Proceeds from collection of guarantee deposits inv cf	CurrentYearDuration	8591000	JPY
Net cash provided by used in investment activities	Prior1YearDuration	-15117000	JPY
Net cash provided by used in investment activities	CurrentYearDuration	-14572000	JPY
Proceeds from long term loans payable fin cf	Prior1YearDuration	200000000	JPY
Proceeds from long term loans payable fin cf	CurrentYearDuration	150000000	JPY
Repayment of long term loans payable fin cf	Prior1YearDuration	-65654000	JPY
Repayment of long term loans payable fin cf	CurrentYearDuration	-78448000	JPY
Proceeds from issuance of common stock fin cf	Prior1YearDuration	－	JPY
Proceeds from issuance of common stock fin cf	CurrentYearDuration	360000	JPY
Proceeds from share issuance to non controlling shareholders fin cf	Prior1YearDuration	1900000	JPY
Proceeds from share issuance to non controlling shareholders fin cf	CurrentYearDuration	－	JPY
Purchase of treasury stock fin cf	Prior1YearDuration	－	JPY
Purchase of treasury stock fin cf	CurrentYearDuration	-99902000	JPY
Net cash provided by used in financing activities	Prior1YearDuration	136246000	JPY
Net cash provided by used in financing activities	CurrentYearDuration	-27990000	JPY
Effect of exchange rate change on cash and cash equivalents	Prior1YearDuration	53000	JPY
Effect of exchange rate change on cash and cash equivalents	CurrentYearDuration	325000	JPY
Net increase decrease in cash and cash equivalents	Prior1YearDuration	214833000	JPY
Net increase decrease in cash and cash equivalents	CurrentYearDuration	-291802000	JPY
Cash and cash equivalents	Prior2YearInstant	634184000	JPY
Cash and cash equivalents	Prior1YearInstant	849018000	JPY
Cash and cash equivalents	Prior1YearInstant	849018000	JPY
Cash and cash equivalents	CurrentYearInstant	557215000	JPY
Number of consolidated subsidiaries	CurrentYearInstant	3
Electronically recorded monetary claims operating ca	Prior1YearInstant	517000	JPY
Electronically recorded monetary claims operating ca	CurrentYearInstant	－	JPY
Accounts receivable trade receivables from contracts with customers ca	Prior1YearInstant	357191000	JPY
Accounts receivable trade receivables from contracts with customers ca	CurrentYearInstant	349816000	JPY
Contract assets	Prior1YearInstant	29504000	JPY
Contract assets	CurrentYearInstant	48700000	JPY
Employees salaries and allowances sga	Prior1YearDuration	476572000	JPY
Employees salaries and allowances sga	CurrentYearDuration	463232000	JPY
Provision of allowance for doubtful accounts sga	Prior1YearDuration	-176000	JPY
Provision of allowance for doubtful accounts sga	CurrentYearDuration	-275000	JPY
Retirement benefit expenses sga	Prior1YearDuration	235000	JPY
Retirement benefit expenses sga	CurrentYearDuration	-529000	JPY
Business consignment expenses sga	Prior1YearDuration	68943000	JPY
Business consignment expenses sga	CurrentYearDuration	113047000	JPY
Research and development expenses sga	Prior1YearDuration	44074000	JPY
Research and development expenses sga	CurrentYearDuration	45025000	JPY
Cash and deposits	Prior1YearInstant_NonConsolidatedMember	642871000	JPY
Cash and deposits	CurrentYearInstant_NonConsolidatedMember	421667000	JPY
Notes and accounts receivable trade and contract assets	Prior1YearInstant_NonConsolidatedMember	335300000	JPY
Notes and accounts receivable trade and contract assets	CurrentYearInstant_NonConsolidatedMember	322879000	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