Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-28

StandardIFRS

ConsolidatedYes

Data checks21 of 21 passed

Key figures · 114

Metric	Value	Period	Scope	Source row
Revenue	¥52.8bn	2023-01-01 → 2023-12-31	Cons.	Revenue IFRS
Revenue	¥44.2bn	2022-01-01 → 2022-12-31	Cons.	Revenue IFRS
Revenue	¥2.4bn	2021-01-01 → 2021-12-31^d	Cons.	Revenue IFRS (5-year summary)
Operating income	¥7.5bn	2023-01-01 → 2023-12-31	Cons.	Operating profit loss IFRS
Operating income	¥6.0bn	2022-01-01 → 2022-12-31	Cons.	Operating profit loss IFRS
Profit before tax	¥7.0bn	2023-01-01 → 2023-12-31	Cons.	Profit loss before tax IFRS
Profit before tax	¥5.6bn	2022-01-01 → 2022-12-31	Cons.	Profit loss before tax IFRS
Profit before tax	−¥394m	2021-01-01 → 2021-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Profit before tax	¥0	2020-01-01 → 2020-12-31^d	Cons.	Profit loss before tax IFRS (5-year summary)
Net income (owners)	¥4.9bn	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent IFRS
Net income (owners)	¥3.6bn	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent IFRS
Net income (owners)	−¥532m	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)	¥0	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
Net income	¥4.9bn	2023-01-01 → 2023-12-31	Cons.	Profit loss IFRS
Net income	¥3.6bn	2022-01-01 → 2022-12-31	Cons.	Profit loss IFRS
Total assets	¥79.9bn	at 2023-12-31	Cons.	Assets IFRS
Total assets	¥74.6bn	at 2022-12-31	Cons.	Assets IFRS
Total assets	¥68.3bn	at 2021-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total assets	¥0	at 2020-12-31^d	Cons.	Total assets IFRS (5-year summary)
Total liabilities	¥54.0bn	at 2023-12-31	Cons.	Liabilities IFRS
Total liabilities	¥53.6bn	at 2022-12-31	Cons.	Liabilities IFRS
Net assets / equity	¥25.9bn	at 2023-12-31	Cons.	Equity IFRS
Net assets / equity	¥21.0bn	at 2022-12-31	Cons.	Equity IFRS
Net assets / equity	¥17.4bn	at 2021-12-31^d	Cons.	Equity IFRS
Equity (owners)	¥25.9bn	at 2023-12-31	Cons.	Equity attributable to owners of parent IFRS
Equity (owners)	¥21.0bn	at 2022-12-31	Cons.	Equity attributable to owners of parent IFRS
Equity (owners)	¥17.4bn	at 2021-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)	¥0	at 2020-12-31^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
Cash & equivalents	¥5.5bn	at 2023-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥2.3bn	at 2022-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥1.6bn	at 2021-12-31^d	Cons.	Cash and cash equivalents IFRS
Operating cash flow	¥7.4bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities IFRS
Operating cash flow	¥3.6bn	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities IFRS
Operating cash flow	¥763m	2021-01-01 → 2021-12-31^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
Investing cash flow	−¥981m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investing activities IFRS
Investing cash flow	−¥1.6bn	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investing activities IFRS
Investing cash flow	−¥33.0bn	2021-01-01 → 2021-12-31^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
Financing cash flow	−¥3.2bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities IFRS
Financing cash flow	−¥1.4bn	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities IFRS
Financing cash flow	¥33.8bn	2021-01-01 → 2021-12-31^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
EPS (basic)	¥49.01	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share IFRS
EPS (basic)	¥36.22	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share IFRS
EPS (basic)	¥-5.32	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (basic)	¥-0	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
EPS (diluted)	¥48.39	2023-01-01 → 2023-12-31	Cons.	Diluted earnings loss per share IFRS
Net assets per share	¥259.28	at 2023-12-31	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥210.27	at 2022-12-31	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥173.73	at 2021-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Net assets per share	¥-0.01	at 2020-12-31^d	Cons.	Equity to asset ratio IFRS (5-year summary)
Equity ratio	32.4%	at 2023-12-31	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	28.2%	at 2022-12-31	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	25.4%	at 2021-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio	-1481.0%	at 2020-12-31^d	Cons.	Ratio of owners equity to gross assets IFRS (5-year summary)
ROE	20.9%	2023-01-01 → 2023-12-31	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	18.9%	2022-01-01 → 2022-12-31	Cons.	Rate of return on equity IFRS (5-year summary)
ROE	-6.1%	2021-01-01 → 2021-12-31^d	Cons.	Rate of return on equity IFRS (5-year summary)
Employees	7,512	at 2023-12-31	Cons.	Number of employees
Employees	6,648	at 2022-12-31	Cons.	Number of employees
Employees	5,104	at 2021-12-31^d	Cons.	Number of employees
Revenue	¥17.7bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥12.6bn	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥1.0bn	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Operating income	¥2.9bn	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	−¥123m	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	¥2.0bn	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥1.1bn	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	−¥690m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥0	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥2.0bn	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	−¥854m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	¥1.7bn	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	−¥1.2bn	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	−¥703m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥0	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥0	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥55.0bn	at 2023-12-31	Standalone	Assets
Total assets	¥55.0bn	at 2022-12-31	Standalone	Assets
Total assets	¥63.5bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥0	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥0	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥39.5bn	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥41.1bn	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥15.6bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥13.9bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥15.1bn	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥0	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥0	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥801m	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥166m	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥16.59	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-11.87	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-7.04	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-0	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-70,000	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥16.37	2023-01-01 → 2023-12-31	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥155.31	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥138.72	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥150.59	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥-0.01	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥-352,950	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	28.2%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	25.2%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	23.7%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	-1481.0%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	-705.9%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	11.3%	2023-01-01 → 2023-12-31	Standalone	Rate of return on equity (5-year summary)
Shares issued	100,000,000	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	100,000,000	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	100,000,000	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	1	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	1	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	255	at 2023-12-31	Standalone	Number of employees
Employees	201	at 2022-12-31	Standalone	Number of employees
Employees	203	at 2021-12-31^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 · 1,098

Item	Context	Value	Unit
Purchase of intangible assets inv cf IFRS	Prior1YearDuration	-249000000	JPY
Purchase of intangible assets inv cf IFRS	CurrentYearDuration	-444000000	JPY
Payments for acquisition of subsidiaries inv cf IFRS	Prior1YearDuration	-514000000	JPY
Payments for acquisition of subsidiaries inv cf IFRS	CurrentYearDuration	-577000000	JPY
Other inv cf IFRS	Prior1YearDuration	-475000000	JPY
Other inv cf IFRS	CurrentYearDuration	160000000	JPY
Net cash provided by used in investing activities IFRS	Prior1YearDuration	-1550000000	JPY
Net cash provided by used in investing activities IFRS	CurrentYearDuration	-981000000	JPY
Net increase decrease in short term borrowings fin cf IFRS	Prior1YearDuration	554000000	JPY
Net increase decrease in short term borrowings fin cf IFRS	CurrentYearDuration	-800000000	JPY
Repayments of long term borrowings fin cf IFRS	Prior1YearDuration	-1184000000	JPY
Repayments of long term borrowings fin cf IFRS	CurrentYearDuration	-1498000000	JPY
Repayments of lease obligations fin cf IFRS	Prior1YearDuration	-762000000	JPY
Repayments of lease obligations fin cf IFRS	CurrentYearDuration	-908000000	JPY
Proceeds from issuance of share acquisition rights fin cf IFRS	Prior1YearDuration	32000000	JPY
Proceeds from issuance of share acquisition rights fin cf IFRS	CurrentYearDuration	－	JPY
Other fin cf IFRS	Prior1YearDuration	-19000000	JPY
Other fin cf IFRS	CurrentYearDuration	-15000000	JPY
Net cash provided by used in financing activities IFRS	Prior1YearDuration	-1378000000	JPY
Net cash provided by used in financing activities IFRS	CurrentYearDuration	-3222000000	JPY
Net increase decrease in cash and cash equivalents IFRS	Prior1YearDuration	717000000	JPY
Net increase decrease in cash and cash equivalents IFRS	CurrentYearDuration	3176000000	JPY
Cash and cash equivalents IFRS	Prior2YearInstant	1582000000	JPY
Cash and cash equivalents IFRS	Prior1YearInstant	2300000000	JPY
Cash and cash equivalents IFRS	Prior1YearInstant	2300000000	JPY
Cash and cash equivalents IFRS	CurrentYearInstant	5476000000	JPY
Buildings and accompanying facilities acquisition cost IFRS	Prior1YearInstant	496000000	JPY
Machinery and vehicles acquisition cost IFRS	Prior1YearInstant	45000000	JPY
Tools furniture and fixtures acquisition cost IFRS	Prior1YearInstant	116000000	JPY
Construction in progress acquisition cost IFRS	Prior1YearInstant	－	JPY
Right of use assets acquisition cost IFRS	Prior1YearInstant	12460000000	JPY
Property plant and equipment acquisition cost IFRS	Prior1YearInstant	13118000000	JPY
Buildings and accompanying facilities acquisition cost IFRS	CurrentYearInstant	584000000	JPY
Machinery and vehicles acquisition cost IFRS	CurrentYearInstant	46000000	JPY
Tools furniture and fixtures acquisition cost IFRS	CurrentYearInstant	139000000	JPY
Construction in progress acquisition cost IFRS	CurrentYearInstant	－	JPY
Right of use assets acquisition cost IFRS	CurrentYearInstant	13842000000	JPY
Property plant and equipment acquisition cost IFRS	CurrentYearInstant	14613000000	JPY
Buildings and accompanying facilities accumulated depreciation and impairment losses IFRS	Prior1YearInstant	-61000000	JPY
Machinery and vehicles accumulated depreciation and impairment losses IFRS	Prior1YearInstant	-28000000	JPY
Tools furniture and fixtures accumulated depreciation and impairment losses IFRS	Prior1YearInstant	-38000000	JPY
Construction in progress accumulated impairment losses IFRS	Prior1YearInstant	－	JPY
Right of use assets accumulated depreciation and impairment IFRS	Prior1YearInstant	-1858000000	JPY
Property plant and equipment accumulated depreciation and impairment losses IFRS	Prior1YearInstant	-1988000000	JPY
Buildings and accompanying facilities accumulated depreciation and impairment losses IFRS	CurrentYearInstant	-99000000	JPY
Machinery and vehicles accumulated depreciation and impairment losses IFRS	CurrentYearInstant	-33000000	JPY
Tools furniture and fixtures accumulated depreciation and impairment losses IFRS	CurrentYearInstant	-52000000	JPY
Construction in progress accumulated impairment losses IFRS	CurrentYearInstant	－	JPY
Right of use assets accumulated depreciation and impairment IFRS	CurrentYearInstant	-2739000000	JPY
Property plant and equipment accumulated depreciation and impairment losses IFRS	CurrentYearInstant	-2924000000	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 · 21 of 21 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 rounding
dei present		pass
period resolution		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