Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-29

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 115

Metric	Value	Period	Scope	Source row
Revenue	¥3.2bn	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥2.1bn	2022-01-01 → 2022-12-31	Cons.	Net sales
Revenue	¥1.1bn	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
Operating income	¥124m	2023-01-01 → 2023-12-31	Cons.	Operating income
Operating income	−¥371m	2022-01-01 → 2022-12-31	Cons.	Operating income
Ordinary income	¥116m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	−¥393m	2022-01-01 → 2022-12-31	Cons.	Ordinary income
Ordinary income	−¥404m	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥116m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Profit before tax	−¥572m	2022-01-01 → 2022-12-31	Cons.	Income before income taxes
Net income (owners)	¥134m	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥565m	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥436m	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥134m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Net income	−¥565m	2022-01-01 → 2022-12-31	Cons.	Profit loss
Total assets	¥3.3bn	at 2023-12-31	Cons.	Assets
Total assets	¥2.2bn	at 2022-12-31	Cons.	Assets
Total assets	¥1.2bn	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥2.1bn	at 2023-12-31	Cons.	Liabilities
Total liabilities	¥1.2bn	at 2022-12-31	Cons.	Liabilities
Net assets / equity	¥1.2bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥1.1bn	at 2022-12-31	Cons.	Net assets
Net assets / equity	¥27m	at 2021-12-31^d	Cons.	Net assets
Cash and deposits	¥1.7bn	at 2023-12-31	Cons.	Cash and deposits
Cash and deposits	¥1.2bn	at 2022-12-31	Cons.	Cash and deposits
Cash & equivalents	¥1.7bn	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.2bn	at 2022-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥216m	at 2021-12-31^d	Cons.	Cash and cash equivalents
Operating cash flow	−¥11m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥454m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥421m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥111m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥10m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥116m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥612m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥1.4bn	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥97m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥43.18	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-203.41	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-185.97	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥39.97	2023-01-01 → 2023-12-31	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥383.47	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥340.31	at 2022-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥-226.57	at 2021-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	36.1%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	47.0%	at 2022-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	2.0%	at 2021-12-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	11.9%	2023-01-01 → 2023-12-31	Cons.	Rate of return on equity (5-year summary)
Employees	111	at 2023-12-31	Cons.	Number of employees
Employees	106	at 2022-12-31	Cons.	Number of employees
Employees	91	at 2021-12-31^d	Cons.	Number of employees
Revenue	¥2.7bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥1.7bn	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥881m	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥564m	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥378m	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Operating income	¥43m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	−¥254m	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	¥84m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥250m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	−¥292m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥180m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥40m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥84m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	−¥713m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	¥115m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	−¥707m	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	−¥295m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥180m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥56m	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥2.9bn	at 2023-12-31	Standalone	Assets
Total assets	¥2.2bn	at 2022-12-31	Standalone	Assets
Total assets	¥1.2bn	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	¥558m	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥1.7bn	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥1.1bn	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥1.2bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥1.1bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥169m	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥314m	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	−¥7m	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥1.4bn	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥1.2bn	at 2022-12-31	Standalone	Cash and deposits
Cash & equivalents	¥646m	at 2020-12-31^d	Standalone	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥231m	2020-01-01 → 2020-12-31^d	Standalone	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥18m	2020-01-01 → 2020-12-31^d	Standalone	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥646m	2020-01-01 → 2020-12-31^d	Standalone	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥37.05	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-254.3	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-125.67	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-83.85	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-584.85	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥34.3	2023-01-01 → 2023-12-31	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥377.35	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥340.31	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥-159.16	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥-93.47	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥-92.97	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	40.4%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	48.8%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	13.5%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	27.9%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	-1.6%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	10.3%	2023-01-01 → 2023-12-31	Standalone	Rate of return on equity (5-year summary)
Shares issued	3,096,400	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	3,096,400	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	104,889	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	101,050	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	101,050	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	100	at 2023-12-31	Standalone	Number of employees
Employees	95	at 2022-12-31	Standalone	Number of employees
Employees	82	at 2021-12-31^d	Standalone	Number of employees
Employees	64	at 2020-12-31^d	Standalone	Number of employees
Employees	29	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 · 1,132

Item	Context	Value	Unit
Non operating income	Prior1YearDuration	11351000	JPY
Non operating income	CurrentYearDuration	3743000	JPY
Interest expenses noe	Prior1YearDuration	5108000	JPY
Interest expenses noe	CurrentYearDuration	9914000	JPY
Stock issuance cost noe	Prior1YearDuration	3403000	JPY
Stock issuance cost noe	CurrentYearDuration	－	JPY
Listing expenses noe	Prior1YearDuration	25251000	JPY
Listing expenses noe	CurrentYearDuration	－	JPY
Other noe	Prior1YearDuration	223000	JPY
Other noe	CurrentYearDuration	2011000	JPY
Non operating expenses	Prior1YearDuration	33985000	JPY
Non operating expenses	CurrentYearDuration	11926000	JPY
Ordinary income	Prior1YearDuration	-393476000	JPY
Ordinary income	CurrentYearDuration	115513000	JPY
Impairment loss el	Prior1YearDuration	178195000	JPY
Impairment loss el	CurrentYearDuration	－	JPY
Extraordinary loss	Prior1YearDuration	178195000	JPY
Extraordinary loss	CurrentYearDuration	－	JPY
Income before income taxes	Prior1YearDuration	-571671000	JPY
Income before income taxes	CurrentYearDuration	115513000	JPY
Income taxes current	Prior1YearDuration	2470000	JPY
Income taxes current	CurrentYearDuration	14871000	JPY
Refund of income taxes income taxes	Prior1YearDuration	-3753000	JPY
Refund of income taxes income taxes	CurrentYearDuration	－	JPY
Income taxes deferred	Prior1YearDuration	-5164000	JPY
Income taxes deferred	CurrentYearDuration	-33057000	JPY
Income taxes	Prior1YearDuration	-6447000	JPY
Income taxes	CurrentYearDuration	-18186000	JPY
Profit loss	Prior1YearDuration	-565223000	JPY
Profit loss	CurrentYearDuration	133700000	JPY
Profit loss attributable to non controlling interests	Prior1YearDuration	－	JPY
Profit loss attributable to non controlling interests	CurrentYearDuration	－	JPY
Profit loss attributable to owners of parent	Prior1YearDuration	-565223000	JPY
Profit loss attributable to owners of parent	CurrentYearDuration	133700000	JPY
Profit loss	Prior1YearDuration	-565223000	JPY
Profit loss	CurrentYearDuration	133700000	JPY
Comprehensive income	Prior1YearDuration	-565223000	JPY
Comprehensive income	CurrentYearDuration	133700000	JPY
Comprehensive income attributable to owners of the parent	Prior1YearDuration	-565223000	JPY
Comprehensive income attributable to owners of the parent	CurrentYearDuration	133700000	JPY
Comprehensive income attributable to non controlling interests	Prior1YearDuration	－	JPY
Comprehensive income attributable to non controlling interests	CurrentYearDuration	－	JPY
Net assets	Prior2YearInstant_CapitalStockMember	100000000	JPY
Net assets	Prior2YearInstant_CapitalSurplusMember	559734000	JPY
Net assets	Prior2YearInstant_RetainedEarningsMember	-635033000	JPY
Net assets	Prior2YearInstant_TreasuryStockMember	－	JPY
Net assets	Prior2YearInstant_ShareholdersEquityMember	24701000	JPY
Issuance of new shares	Prior1YearDuration_CapitalStockMember	797130000	JPY
Issuance of new shares	Prior1YearDuration_CapitalSurplusMember	797130000	JPY
Issuance of new shares	Prior1YearDuration_ShareholdersEquityMember	1594260000	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 rounding
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 rounding
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