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
Business advisory fee noi	Prior1YearDuration_NonConsolidatedMember	29080000	JPY
Business advisory fee noi	CurrentYearDuration_NonConsolidatedMember	37740000	JPY
Rent income noi	Prior1YearDuration_NonConsolidatedMember	725000	JPY
Rent income noi	CurrentYearDuration_NonConsolidatedMember	6871000	JPY
Royalty income noi	Prior1YearDuration_NonConsolidatedMember	－	JPY
Royalty income noi	CurrentYearDuration_NonConsolidatedMember	500000	JPY
Other noi	Prior1YearDuration_NonConsolidatedMember	1760000	JPY
Other noi	CurrentYearDuration_NonConsolidatedMember	1133000	JPY
Non operating income	Prior1YearDuration_NonConsolidatedMember	31899000	JPY
Non operating income	CurrentYearDuration_NonConsolidatedMember	46833000	JPY
Interest expenses noe	Prior1YearDuration_NonConsolidatedMember	1717000	JPY
Interest expenses noe	CurrentYearDuration_NonConsolidatedMember	1905000	JPY
Foreign exchange losses noe	Prior1YearDuration_NonConsolidatedMember	267000	JPY
Foreign exchange losses noe	CurrentYearDuration_NonConsolidatedMember	216000	JPY
Rent expenses noe	Prior1YearDuration_NonConsolidatedMember	521000	JPY
Rent expenses noe	CurrentYearDuration_NonConsolidatedMember	4014000	JPY
Other noe	Prior1YearDuration_NonConsolidatedMember	355000	JPY
Other noe	CurrentYearDuration_NonConsolidatedMember	458000	JPY
Non operating expenses	Prior1YearDuration_NonConsolidatedMember	2861000	JPY
Non operating expenses	CurrentYearDuration_NonConsolidatedMember	6594000	JPY
Ordinary income	Prior1YearDuration_NonConsolidatedMember	71534000	JPY
Ordinary income	CurrentYearDuration_NonConsolidatedMember	-146879000	JPY
Loss on retirement of noncurrent assets el	Prior1YearDuration_NonConsolidatedMember	0	JPY
Loss on retirement of noncurrent assets el	CurrentYearDuration_NonConsolidatedMember	－	JPY
Loss on valuation of stocks of subsidiaries and affiliates el	Prior1YearDuration_NonConsolidatedMember	－	JPY
Loss on valuation of stocks of subsidiaries and affiliates el	CurrentYearDuration_NonConsolidatedMember	41078000	JPY
Provision for loss on business of subsidiaries and affiliates el	Prior1YearDuration_NonConsolidatedMember	－	JPY
Provision for loss on business of subsidiaries and affiliates el	CurrentYearDuration_NonConsolidatedMember	86000	JPY
Provision of allowance for doubtful accounts el	Prior1YearDuration_NonConsolidatedMember	－	JPY
Provision of allowance for doubtful accounts el	CurrentYearDuration_NonConsolidatedMember	40004000	JPY
Extraordinary loss	Prior1YearDuration_NonConsolidatedMember	0	JPY
Extraordinary loss	CurrentYearDuration_NonConsolidatedMember	81168000	JPY
Income before income taxes	Prior1YearDuration_NonConsolidatedMember	71534000	JPY
Income before income taxes	CurrentYearDuration_NonConsolidatedMember	-228047000	JPY
Income taxes current	Prior1YearDuration_NonConsolidatedMember	25177000	JPY
Income taxes current	CurrentYearDuration_NonConsolidatedMember	5599000	JPY
Income taxes deferred	Prior1YearDuration_NonConsolidatedMember	-2700000	JPY
Income taxes deferred	CurrentYearDuration_NonConsolidatedMember	-5232000	JPY
Income taxes	Prior1YearDuration_NonConsolidatedMember	22477000	JPY
Income taxes	CurrentYearDuration_NonConsolidatedMember	366000	JPY
Profit loss	Prior1YearDuration_NonConsolidatedMember	49057000	JPY
Profit loss	CurrentYearDuration_NonConsolidatedMember	-228413000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_CapitalStockMember	54047000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_LegalCapitalSurplusMember	264388000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_OtherCapitalSurplusMember	185393000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_CapitalSurplusMember	449782000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_RetainedEarningsBroughtForwardMember	121747000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_RetainedEarningsMember	121747000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_TreasuryStockMember	-359000	JPY
Cumulative effects of changes in accounting policies	Prior2YearInstant_NonConsolidatedMember_CapitalSurplusMember	－	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