Annual report

Period2021-04-01 → 2022-03-31

Filed2022-06-30

StandardIFRS

ConsolidatedYes

Data checks19 of 21 passed

Amended by S100Q7M9 (2023-02-14).

Key figures · 104

Metric	Value	Period	Scope	Source row
Revenue	¥18.2bn	2021-04-01 → 2022-03-31	Cons.	Revenue IFRS
Revenue	¥18.7bn	2021-04-01 → 2022-03-31	Cons.	Revenue IFRS (5-year summary)
Revenue	¥17.6bn	2020-04-01 → 2021-03-31	Cons.	Revenue IFRS
Revenue	¥18.1bn	2020-04-01 → 2021-03-31	Cons.	Revenue IFRS (5-year summary)
Revenue	¥15.2bn	2019-04-01 → 2020-03-31^d	Cons.	Revenue IFRS (5-year summary)
Operating income	¥897m	2021-04-01 → 2022-03-31	Cons.	Operating profit loss IFRS
Operating income	¥1.4bn	2020-04-01 → 2021-03-31	Cons.	Operating profit loss IFRS
Profit before tax	¥630m	2021-04-01 → 2022-03-31	Cons.	Profit loss before tax IFRS
Profit before tax	¥873m	2020-04-01 → 2021-03-31	Cons.	Profit loss before tax IFRS
Profit before tax	−¥763m	2019-04-01 → 2020-03-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Net income (owners)	¥235m	2021-04-01 → 2022-03-31	Cons.	Profit loss attributable to owners of parent IFRS
Net income (owners)	¥574m	2020-04-01 → 2021-03-31	Cons.	Profit loss attributable to owners of parent IFRS
Net income (owners)	−¥612m	2019-04-01 → 2020-03-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income	¥235m	2021-04-01 → 2022-03-31	Cons.	Profit loss IFRS
Net income	¥574m	2020-04-01 → 2021-03-31	Cons.	Profit loss IFRS
Total assets	¥53.0bn	at 2022-03-31	Cons.	Assets IFRS
Total assets	¥44.9bn	at 2021-03-31	Cons.	Assets IFRS
Total assets	¥40.8bn	at 2020-03-31^d	Cons.	Total assets IFRS (5-year summary)
Total liabilities	¥34.4bn	at 2022-03-31	Cons.	Liabilities IFRS
Total liabilities	¥34.4bn	at 2021-03-31	Cons.	Liabilities IFRS
Net assets / equity	¥18.6bn	at 2022-03-31	Cons.	Equity IFRS
Net assets / equity	¥10.5bn	at 2021-03-31	Cons.	Equity IFRS
Net assets / equity	¥5.4bn	at 2020-03-31^d	Cons.	Equity IFRS
Equity (owners)	¥18.6bn	at 2022-03-31	Cons.	Equity attributable to owners of parent IFRS
Equity (owners)	¥10.5bn	at 2021-03-31	Cons.	Equity attributable to owners of parent IFRS
Equity (owners)	¥5.4bn	at 2020-03-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Cash & equivalents	¥12.1bn	at 2022-03-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥8.3bn	at 2021-03-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥4.7bn	at 2020-03-31^d	Cons.	Cash and cash equivalents IFRS
Operating cash flow	¥951m	2021-04-01 → 2022-03-31	Cons.	Net cash provided by used in operating activities IFRS
Operating cash flow	¥6.3bn	2020-04-01 → 2021-03-31	Cons.	Net cash provided by used in operating activities IFRS
Operating cash flow	¥778m	2019-04-01 → 2020-03-31^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
Investing cash flow	−¥767m	2021-04-01 → 2022-03-31	Cons.	Net cash provided by used in investing activities IFRS
Investing cash flow	−¥894m	2020-04-01 → 2021-03-31	Cons.	Net cash provided by used in investing activities IFRS
Investing cash flow	−¥1.1bn	2019-04-01 → 2020-03-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Financing cash flow	¥3.6bn	2021-04-01 → 2022-03-31	Cons.	Net cash provided by used in financing activities IFRS
Financing cash flow	−¥1.9bn	2020-04-01 → 2021-03-31	Cons.	Net cash provided by used in financing activities IFRS
Financing cash flow	¥137m	2019-04-01 → 2020-03-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
EPS (basic)	¥2.62	2021-04-01 → 2022-03-31	Cons.	Basic earnings loss per share IFRS
EPS (basic)	¥7.26	2020-04-01 → 2021-03-31	Cons.	Basic earnings loss per share IFRS
EPS (basic)	¥-7.79	2019-04-01 → 2020-03-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (diluted)	¥2.55	2021-04-01 → 2022-03-31	Cons.	Diluted earnings loss per share IFRS
EPS (diluted)	¥6.68	2020-04-01 → 2021-03-31	Cons.	Diluted earnings loss per share IFRS
EPS (diluted)	¥-7.79	2019-04-01 → 2020-03-31^d	Cons.	Diluted earnings loss per share IFRS (5-year summary)
Net assets per share	¥192.56	at 2022-03-31	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥99.78	at 2021-03-31	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥69.2	at 2020-03-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Equity ratio	35.1%	at 2022-03-31	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	23.4%	at 2021-03-31	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	13.3%	at 2020-03-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
ROE	1.3%	2021-04-01 → 2022-03-31	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	7.2%	2020-04-01 → 2021-03-31	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	-10.7%	2019-04-01 → 2020-03-31^d	Cons.	Rate of return on equity IFRS (5-year summary)
Employees	221	at 2022-03-31	Cons.	Number of employees
Employees	190	at 2021-03-31	Cons.	Number of employees
Employees	158	at 2020-03-31^d	Cons.	Number of employees
Revenue	¥180m	2021-04-01 → 2022-03-31	Standalone	Operating revenue1
Revenue	¥180m	2020-04-01 → 2021-03-31	Standalone	Operating revenue1
Revenue	¥204m	2019-04-01 → 2020-03-31^d	Standalone	Net sales (5-year summary)
Revenue	¥51m	2018-04-01 → 2019-03-31^d	Standalone	Net sales (5-year summary)
Operating income	−¥95m	2021-04-01 → 2022-03-31	Standalone	Operating income
Operating income	¥37m	2020-04-01 → 2021-03-31	Standalone	Operating income
Ordinary income	−¥371m	2021-04-01 → 2022-03-31	Standalone	Ordinary income
Ordinary income	−¥50m	2020-04-01 → 2021-03-31	Standalone	Ordinary income
Ordinary income	−¥139m	2019-04-01 → 2020-03-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥19m	2018-04-01 → 2019-03-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	−¥371m	2021-04-01 → 2022-03-31	Standalone	Income before income taxes
Profit before tax	−¥49m	2020-04-01 → 2021-03-31	Standalone	Income before income taxes
Net income	−¥345m	2021-04-01 → 2022-03-31	Standalone	Profit loss
Net income	−¥50m	2020-04-01 → 2021-03-31	Standalone	Profit loss
Net income	−¥139m	2019-04-01 → 2020-03-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥19m	2018-04-01 → 2019-03-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥16.6bn	at 2022-03-31	Standalone	Assets
Total assets	¥11.2bn	at 2021-03-31	Standalone	Assets
Total assets	¥4.9bn	at 2020-03-31^d	Standalone	Total assets (5-year summary)
Total assets	¥4.9bn	at 2019-03-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥80m	at 2022-03-31	Standalone	Liabilities
Total liabilities	¥82m	at 2021-03-31	Standalone	Liabilities
Net assets / equity	¥16.6bn	at 2022-03-31	Standalone	Net assets
Net assets / equity	¥11.1bn	at 2021-03-31	Standalone	Net assets
Net assets / equity	¥4.7bn	at 2020-03-31^d	Standalone	Net assets
Net assets / equity	¥4.8bn	at 2019-03-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥245m	at 2022-03-31	Standalone	Cash and deposits
Cash and deposits	¥98m	at 2021-03-31	Standalone	Cash and deposits
EPS (basic)	¥-3.84	2021-04-01 → 2022-03-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-0.64	2020-04-01 → 2021-03-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-1.78	2019-04-01 → 2020-03-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-250.57	2018-04-01 → 2019-03-31^d	Standalone	Basic earnings loss per share (5-year summary)
Net assets per share	¥171.63	at 2022-03-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥106.79	at 2021-03-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥58.26	at 2020-03-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥60,044.66	at 2019-03-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	99.5%	at 2022-03-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	98.5%	at 2021-03-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	93.3%	at 2020-03-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	96.5%	at 2019-03-31^d	Standalone	Equity to asset ratio (5-year summary)
Shares issued	96,447,000	at 2022-03-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	85,285	at 2021-03-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	78,630	at 2020-03-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	78,630	at 2019-03-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	6	at 2022-03-31	Standalone	Number of employees
Employees	7	at 2021-03-31	Standalone	Number of employees
Employees	5	at 2020-03-31^d	Standalone	Number of employees
Employees	5	at 2019-03-31^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 · 1,210

Item	Context	Value	Unit
Customer related assets accumulated amortization and impairment losses IFRS	CurrentYearInstant	-1133000000	JPY
Other components of intangible assets accumulated amortization and impairment losses IFRS	CurrentYearInstant	-9000000	JPY
Goodwill and intangible assets accumulated amortization and impairment losses IFRS	CurrentYearInstant	-4692000000	JPY
Goodwill IFRS	Prior1YearInstant	11608000000	JPY
Software IFRS	Prior1YearInstant	1693000000	JPY
Software in progress IFRS	Prior1YearInstant	143000000	JPY
Customer related assets IFRS	Prior1YearInstant	1666000000	JPY
Other components of intangible assets IFRS	Prior1YearInstant	12000000	JPY
Goodwill and intangible assets IFRS	Prior1YearInstant	15124000000	JPY
Goodwill IFRS	CurrentYearInstant	11608000000	JPY
Software IFRS	CurrentYearInstant	1732000000	JPY
Software in progress IFRS	CurrentYearInstant	356000000	JPY
Customer related assets IFRS	CurrentYearInstant	1466000000	JPY
Other components of intangible assets IFRS	CurrentYearInstant	10000000	JPY
Goodwill and intangible assets IFRS	CurrentYearInstant	15175000000	JPY
Foreign exchange gain IFRS	Prior1YearDuration	28000000	JPY
Foreign exchange gain IFRS	CurrentYearDuration	24000000	JPY
Reversal of impairment losses IFRS	Prior1YearDuration	93000000	JPY
Reversal of impairment losses IFRS	CurrentYearDuration	－	JPY
Other other income IFRS	Prior1YearDuration	405000000	JPY
Other other income IFRS	CurrentYearDuration	416000000	JPY
Other income IFRS	Prior1YearDuration	526000000	JPY
Other income IFRS	CurrentYearDuration	441000000	JPY
Collection expense operating expenses IFRS	Prior1YearDuration	5342000000	JPY
Collection expense operating expenses IFRS	CurrentYearDuration	5241000000	JPY
Invoicing expense operating expenses IFRS	Prior1YearDuration	2259000000	JPY
Invoicing expense operating expenses IFRS	CurrentYearDuration	2188000000	JPY
Provision for doubtful accounts IFRS	Prior1YearDuration	1240000000	JPY
Provision for doubtful accounts IFRS	CurrentYearDuration	243000000	JPY
Bad debt expense operating expenses IFRS	Prior1YearDuration	1320000000	JPY
Bad debt expense operating expenses IFRS	CurrentYearDuration	2358000000	JPY
Loss on sales of trade receivables operating expenses IFRS	Prior1YearDuration	367000000	JPY
Loss on sales of trade receivables operating expenses IFRS	CurrentYearDuration	351000000	JPY
Advertising expenses IFRS	Prior1YearDuration	105000000	JPY
Advertising expenses IFRS	CurrentYearDuration	335000000	JPY
Sales promotion expenses IFRS	Prior1YearDuration	649000000	JPY
Sales promotion expenses IFRS	CurrentYearDuration	660000000	JPY
Salaries operating expenses IFRS	Prior1YearDuration	858000000	JPY
Salaries operating expenses IFRS	CurrentYearDuration	970000000	JPY
Bonuses operating expenses IFRS	Prior1YearDuration	109000000	JPY
Bonuses operating expenses IFRS	CurrentYearDuration	119000000	JPY
Legal welfare expenses operating expenses IFRS	Prior1YearDuration	167000000	JPY
Legal welfare expenses operating expenses IFRS	CurrentYearDuration	188000000	JPY
Wages operating expenses IFRS	Prior1YearDuration	325000000	JPY
Wages operating expenses IFRS	CurrentYearDuration	365000000	JPY
Recruiting expenses operating expenses IFRS	Prior1YearDuration	83000000	JPY
Recruiting expenses operating expenses IFRS	CurrentYearDuration	100000000	JPY
Outsourcing expenses operating expenses IFRS	Prior1YearDuration	846000000	JPY
Outsourcing expenses operating expenses IFRS	CurrentYearDuration	1044000000	JPY
Operating and maintenance expenses operating expenses IFRS	Prior1YearDuration	505000000	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 · 19 of 21 passed

balance sheet identity	consolidated 2021-03-31	pass rounding
balance sheet identity	consolidated 2022-03-31	pass rounding
balance sheet identity	non_consolidated 2021-03-31	pass rounding
balance sheet identity	non_consolidated 2022-03-31	pass rounding
dei present		pass
period resolution		pass
statement vs summary · net assets	non_consolidated 2020-03-31	pass
statement vs summary · net assets	non_consolidated 2021-03-31	pass
statement vs summary · net assets	non_consolidated 2022-03-31	pass
statement vs summary · net income attributable to parent	consolidated 2020-04-01/2021-03-31	pass
statement vs summary · net income attributable to parent	consolidated 2021-04-01/2022-03-31	pass
statement vs summary · operating cash flow	consolidated 2020-04-01/2021-03-31	pass
statement vs summary · operating cash flow	consolidated 2021-04-01/2022-03-31	pass
statement vs summary · revenue	consolidated 2020-04-01/2021-03-31	mismatch
statement vs summary · revenue	consolidated 2021-04-01/2022-03-31	mismatch
statement vs summary · revenue	non_consolidated 2020-04-01/2021-03-31	pass
statement vs summary · revenue	non_consolidated 2021-04-01/2022-03-31	pass
statement vs summary · total assets	consolidated 2021-03-31	pass
statement vs summary · total assets	consolidated 2022-03-31	pass
statement vs summary · total assets	non_consolidated 2021-03-31	pass
statement vs summary · total assets	non_consolidated 2022-03-31	pass