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
Current assets	Prior1YearInstant_NonConsolidatedMember	2055216000	JPY
Current assets	CurrentYearInstant_NonConsolidatedMember	2576104000	JPY
Buildings	Prior1YearInstant_NonConsolidatedMember	47306000	JPY
Buildings	CurrentYearInstant_NonConsolidatedMember	47306000	JPY
Tools furniture and fixtures	Prior1YearInstant_NonConsolidatedMember	28970000	JPY
Tools furniture and fixtures	CurrentYearInstant_NonConsolidatedMember	30081000	JPY
Accumulated depreciation ppe by group	Prior1YearInstant_NonConsolidatedMember	-40124000	JPY
Accumulated depreciation ppe by group	CurrentYearInstant_NonConsolidatedMember	-51885000	JPY
Property plant and equipment	Prior1YearInstant_NonConsolidatedMember	36151000	JPY
Property plant and equipment	CurrentYearInstant_NonConsolidatedMember	25503000	JPY
Software	Prior1YearInstant_NonConsolidatedMember	－	JPY
Software	CurrentYearInstant_NonConsolidatedMember	13130000	JPY
Software in progress	Prior1YearInstant_NonConsolidatedMember	－	JPY
Software in progress	CurrentYearInstant_NonConsolidatedMember	7701000	JPY
Intangible assets	Prior1YearInstant_NonConsolidatedMember	－	JPY
Intangible assets	CurrentYearInstant_NonConsolidatedMember	20831000	JPY
Stocks of subsidiaries and affiliates	Prior1YearInstant_NonConsolidatedMember	－	JPY
Stocks of subsidiaries and affiliates	CurrentYearInstant_NonConsolidatedMember	157525000	JPY
Long term loans receivable from subsidiaries and affiliates	Prior1YearInstant_NonConsolidatedMember	303212000	JPY
Long term loans receivable from subsidiaries and affiliates	CurrentYearInstant_NonConsolidatedMember	303212000	JPY
Long term prepaid expenses	Prior1YearInstant_NonConsolidatedMember	620000	JPY
Long term prepaid expenses	CurrentYearInstant_NonConsolidatedMember	384000	JPY
Guarantee deposits ioa	Prior1YearInstant_NonConsolidatedMember	65635000	JPY
Guarantee deposits ioa	CurrentYearInstant_NonConsolidatedMember	65635000	JPY
Deferred tax assets	Prior1YearInstant_NonConsolidatedMember	－	JPY
Deferred tax assets	CurrentYearInstant_NonConsolidatedMember	31608000	JPY
Other ioa	Prior1YearInstant_NonConsolidatedMember	－	JPY
Other ioa	CurrentYearInstant_NonConsolidatedMember	2585000	JPY
Allowance for doubtful accounts ioa by group	Prior1YearInstant_NonConsolidatedMember	-303212000	JPY
Allowance for doubtful accounts ioa by group	CurrentYearInstant_NonConsolidatedMember	-293799000	JPY
Investments and other assets	Prior1YearInstant_NonConsolidatedMember	66255000	JPY
Investments and other assets	CurrentYearInstant_NonConsolidatedMember	267151000	JPY
Noncurrent assets	Prior1YearInstant_NonConsolidatedMember	102407000	JPY
Noncurrent assets	CurrentYearInstant_NonConsolidatedMember	313486000	JPY
Assets	Prior1YearInstant_NonConsolidatedMember	2157624000	JPY
Assets	CurrentYearInstant_NonConsolidatedMember	2889591000	JPY
Accounts payable trade	Prior1YearInstant_NonConsolidatedMember	485797000	JPY
Accounts payable trade	CurrentYearInstant_NonConsolidatedMember	296220000	JPY
Short term loans payable	Prior1YearInstant_NonConsolidatedMember	－	JPY
Short term loans payable	CurrentYearInstant_NonConsolidatedMember	400000000	JPY
Current portion of long term loans payable	Prior1YearInstant_NonConsolidatedMember	136491000	JPY
Current portion of long term loans payable	CurrentYearInstant_NonConsolidatedMember	213856000	JPY
Accounts payable other	Prior1YearInstant_NonConsolidatedMember	196333000	JPY
Accounts payable other	CurrentYearInstant_NonConsolidatedMember	260157000	JPY
Accrued expenses	Prior1YearInstant_NonConsolidatedMember	20259000	JPY
Accrued expenses	CurrentYearInstant_NonConsolidatedMember	38218000	JPY
Income taxes payable	Prior1YearInstant_NonConsolidatedMember	17159000	JPY
Income taxes payable	CurrentYearInstant_NonConsolidatedMember	530000	JPY
Contract liabilities	Prior1YearInstant_NonConsolidatedMember	8427000	JPY
Contract liabilities	CurrentYearInstant_NonConsolidatedMember	51642000	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