Annual report

Period2024-01-01 → 2024-12-31

Filed2025-03-28

StandardIFRS

ConsolidatedYes

Data checks21 of 21 passed

Key figures · 133

Metric	Value	Period	Scope	Source row
Revenue	¥57.1bn	2024-01-01 → 2024-12-31	Cons.	Revenue IFRS
Revenue	¥52.8bn	2023-01-01 → 2023-12-31	Cons.	Revenue IFRS
Revenue	¥44.2bn	2022-01-01 → 2022-12-31^d	Cons.	Revenue IFRS (5-year summary)
Revenue	¥2.4bn	2021-01-01 → 2021-12-31^d	Cons.	Revenue IFRS (5-year summary)
Operating income	¥5.2bn	2024-01-01 → 2024-12-31	Cons.	Operating profit loss IFRS
Operating income	¥7.5bn	2023-01-01 → 2023-12-31	Cons.	Operating profit loss IFRS
Profit before tax	¥4.3bn	2024-01-01 → 2024-12-31	Cons.	Profit loss before tax 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^d	Cons.	Profit loss before tax IFRS (5-year summary)
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)	¥2.9bn	2024-01-01 → 2024-12-31	Cons.	Profit loss attributable to owners of parent IFRS
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^d	Cons.	Profit loss attributable to owners of parent IFRS (5-year summary)
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	¥2.9bn	2024-01-01 → 2024-12-31	Cons.	Profit loss IFRS
Net income	¥4.9bn	2023-01-01 → 2023-12-31	Cons.	Profit loss IFRS
Total assets	¥77.6bn	at 2024-12-31	Cons.	Assets IFRS
Total assets	¥79.9bn	at 2023-12-31	Cons.	Assets IFRS
Total assets	¥74.6bn	at 2022-12-31^d	Cons.	Total assets IFRS (5-year summary)
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	¥49.7bn	at 2024-12-31	Cons.	Liabilities IFRS
Total liabilities	¥54.0bn	at 2023-12-31	Cons.	Liabilities IFRS
Net assets / equity	¥27.8bn	at 2024-12-31	Cons.	Equity IFRS
Net assets / equity	¥25.9bn	at 2023-12-31	Cons.	Equity IFRS
Net assets / equity	¥21.0bn	at 2022-12-31^d	Cons.	Equity IFRS
Equity (owners)	¥27.8bn	at 2024-12-31	Cons.	Equity attributable to owners of parent 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^d	Cons.	Equity attributable to owners of parent IFRS (5-year summary)
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	¥2.7bn	at 2024-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥5.5bn	at 2023-12-31	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥2.3bn	at 2022-12-31^d	Cons.	Cash and cash equivalents IFRS
Cash & equivalents	¥1.6bn	at 2021-12-31^d	Cons.	Cash and cash equivalents IFRS (5-year summary)
Operating cash flow	¥4.1bn	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in operating activities 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^d	Cons.	Cash flows from used in operating activities IFRS (5-year summary)
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	−¥511m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in investing activities IFRS
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^d	Cons.	Cash flows from used in investing activities IFRS (5-year summary)
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	−¥6.3bn	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in financing activities IFRS
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^d	Cons.	Cash flows from used in financing activities IFRS (5-year summary)
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)	¥29.17	2024-01-01 → 2024-12-31	Cons.	Basic earnings loss per share IFRS
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^d	Cons.	Basic earnings loss per share IFRS (5-year summary)
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	¥278.45	at 2024-12-31	Cons.	Equity to asset ratio IFRS (5-year summary)
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^d	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	35.9%	at 2024-12-31	Cons.	Ratio of owners equity to gross assets 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^d	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	10.8%	2024-01-01 → 2024-12-31	Cons.	Rate of return on equity 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^d	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	7,937	at 2024-12-31	Cons.	Number of employees
Employees	7,512	at 2023-12-31	Cons.	Number of employees
Employees	6,648	at 2022-12-31^d	Cons.	Number of employees
Employees	5,104	at 2021-12-31^d	Cons.	Number of employees
Revenue	¥24.1bn	2024-01-01 → 2024-12-31	Standalone	Net sales
Revenue	¥17.7bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥12.6bn	2022-01-01 → 2022-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥1.0bn	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Operating income	¥5.3bn	2024-01-01 → 2024-12-31	Standalone	Operating income
Operating income	¥2.9bn	2023-01-01 → 2023-12-31	Standalone	Operating income
Ordinary income	¥4.5bn	2024-01-01 → 2024-12-31	Standalone	Ordinary income
Ordinary income	¥2.0bn	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥1.1bn	2022-01-01 → 2022-12-31^d	Standalone	Ordinary income loss (5-year summary)
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	¥4.5bn	2024-01-01 → 2024-12-31	Standalone	Income before income taxes
Profit before tax	¥2.0bn	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Net income	¥3.8bn	2024-01-01 → 2024-12-31	Standalone	Profit loss
Net income	¥1.7bn	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	−¥1.2bn	2022-01-01 → 2022-12-31^d	Standalone	Net income loss (5-year summary)
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)
Total assets	¥54.0bn	at 2024-12-31	Standalone	Assets
Total assets	¥55.0bn	at 2023-12-31	Standalone	Assets
Total assets	¥55.0bn	at 2022-12-31^d	Standalone	Total assets (5-year summary)
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 liabilities	¥35.7bn	at 2024-12-31	Standalone	Liabilities
Total liabilities	¥39.5bn	at 2023-12-31	Standalone	Liabilities
Net assets / equity	¥18.3bn	at 2024-12-31	Standalone	Net assets
Net assets / equity	¥15.6bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥13.9bn	at 2022-12-31^d	Standalone	Net assets
Net assets / equity	¥15.1bn	at 2021-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥0	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥311m	at 2024-12-31	Standalone	Cash and deposits
Cash and deposits	¥801m	at 2023-12-31	Standalone	Cash and deposits
EPS (basic)	¥37.8	2024-01-01 → 2024-12-31	Standalone	Basic earnings loss per share (5-year summary)
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^d	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 (diluted)	¥16.37	2023-01-01 → 2023-12-31	Standalone	Diluted earnings per share (5-year summary)
Dividend per share	¥21	2024-01-01 → 2024-12-31	Standalone	Dividend paid per share (5-year summary)
Net assets per share	¥183.1	at 2024-12-31	Standalone	Net assets 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^d	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)
Equity ratio	33.9%	at 2024-12-31	Standalone	Equity to asset ratio (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^d	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)
ROE	22.3%	2024-01-01 → 2024-12-31	Standalone	Rate of return on equity (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 2024-12-31	Standalone	Total number of issued shares (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^d	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)
Employees	354	at 2024-12-31	Standalone	Number of employees
Employees	255	at 2023-12-31	Standalone	Number of employees
Employees	201	at 2022-12-31^d	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 · 1,161

Item	Context	Value	Unit
Right of use assets IFRS	CurrentYearInstant	10154000000	JPY
Property plant and equipment IFRS	CurrentYearInstant	10717000000	JPY
Goodwill acquisition cost IFRS	Prior1YearInstant	52009000000	JPY
Customer related assets acquisition cost IFRS	Prior1YearInstant	3805000000	JPY
Software acquisition cost IFRS	Prior1YearInstant	651000000	JPY
Other components of intangible assets acquisition cost IFRS	Prior1YearInstant	231000000	JPY
Intangible assets acquisition cost IFRS	Prior1YearInstant	4687000000	JPY
Goodwill acquisition cost IFRS	CurrentYearInstant	52009000000	JPY
Customer related assets acquisition cost IFRS	CurrentYearInstant	3805000000	JPY
Software acquisition cost IFRS	CurrentYearInstant	1057000000	JPY
Other components of intangible assets acquisition cost IFRS	CurrentYearInstant	168000000	JPY
Intangible assets acquisition cost IFRS	CurrentYearInstant	5031000000	JPY
Goodwill accumulated impairment losses IFRS	Prior1YearInstant	－	JPY
Customer related assets accumulated amortization and impairment losses IFRS	Prior1YearInstant	-951000000	JPY
Software accumulated amortization and impairment losses IFRS	Prior1YearInstant	-147000000	JPY
Other components of intangible assets accumulated amortization and impairment losses IFRS	Prior1YearInstant	-2000000	JPY
Intangible assets accumulated amortization and impairment losses IFRS	Prior1YearInstant	-1100000000	JPY
Goodwill accumulated impairment losses IFRS	CurrentYearInstant	－	JPY
Customer related assets accumulated amortization and impairment losses IFRS	CurrentYearInstant	-1141000000	JPY
Software accumulated amortization and impairment losses IFRS	CurrentYearInstant	-328000000	JPY
Other components of intangible assets accumulated amortization and impairment losses IFRS	CurrentYearInstant	-4000000	JPY
Intangible assets accumulated amortization and impairment losses IFRS	CurrentYearInstant	-1474000000	JPY
Goodwill IFRS	Prior1YearInstant	52009000000	JPY
Customer related assets IFRS	Prior1YearInstant	2853000000	JPY
Software IFRS	Prior1YearInstant	504000000	JPY
Other components of intangible assets IFRS	Prior1YearInstant	228000000	JPY
Intangible assets IFRS	Prior1YearInstant	3587000000	JPY
Goodwill IFRS	CurrentYearInstant	52009000000	JPY
Customer related assets IFRS	CurrentYearInstant	2663000000	JPY
Software IFRS	CurrentYearInstant	729000000	JPY
Other components of intangible assets IFRS	CurrentYearInstant	163000000	JPY
Intangible assets IFRS	CurrentYearInstant	3556000000	JPY
Personnel expenses sga IFRS	Prior1YearDuration	13260000000	JPY
Personnel expenses sga IFRS	CurrentYearDuration	14157000000	JPY
Advertising expenses IFRS	Prior1YearDuration	8641000000	JPY
Advertising expenses IFRS	CurrentYearDuration	12129000000	JPY
Traveling and transportation expenses sga IFRS	Prior1YearDuration	584000000	JPY
Traveling and transportation expenses sga IFRS	CurrentYearDuration	617000000	JPY
Other sga IFRS	Prior1YearDuration	5096000000	JPY
Other sga IFRS	CurrentYearDuration	5277000000	JPY
Selling general and administrative expenses IFRS	Prior1YearDuration	27582000000	JPY
Selling general and administrative expenses IFRS	CurrentYearDuration	32182000000	JPY
Government grant income IFRS	Prior1YearDuration	4000000	JPY
Government grant income IFRS	CurrentYearDuration	17000000	JPY
Other other income IFRS	Prior1YearDuration	136000000	JPY
Other other income IFRS	CurrentYearDuration	141000000	JPY
Other income IFRS	Prior1YearDuration	141000000	JPY
Other income IFRS	CurrentYearDuration	159000000	JPY
Loss on retirement of fixed assets IFRS	Prior1YearDuration	7000000	JPY
Loss on retirement of fixed assets IFRS	CurrentYearDuration	13000000	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 2023-12-31	pass rounding
balance sheet identity	consolidated 2024-12-31	pass
balance sheet identity	non_consolidated 2023-12-31	pass rounding
balance sheet identity	non_consolidated 2024-12-31	pass
dei present		pass
period resolution		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 assets	non_consolidated 2024-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · operating cash flow	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · operating cash flow	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · revenue	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · revenue	non_consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	non_consolidated 2024-01-01/2024-12-31	pass
statement vs summary · total assets	consolidated 2023-12-31	pass
statement vs summary · total assets	consolidated 2024-12-31	pass
statement vs summary · total assets	non_consolidated 2023-12-31	pass
statement vs summary · total assets	non_consolidated 2024-12-31	pass