Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-29

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 124

Metric	Value	Period	Scope	Source row
Revenue	¥7.7bn	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥4.4bn	2022-01-01 → 2022-12-31	Cons.	Net sales
Revenue	¥1.6bn	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥562m	2020-01-01 → 2020-12-31^d	Cons.	Net sales (5-year summary)
Operating income	¥604m	2023-01-01 → 2023-12-31	Cons.	Operating income
Operating income	−¥1.4bn	2022-01-01 → 2022-12-31	Cons.	Operating income
Ordinary income	¥634m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	−¥1.2bn	2022-01-01 → 2022-12-31	Cons.	Ordinary income
Ordinary income	−¥1.9bn	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	−¥1.9bn	2020-01-01 → 2020-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥474m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Profit before tax	−¥1.2bn	2022-01-01 → 2022-12-31	Cons.	Income before income taxes
Net income (owners)	¥572m	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥1.2bn	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥2.2bn	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	−¥1.9bn	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥570m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Net income	−¥1.2bn	2022-01-01 → 2022-12-31	Cons.	Profit loss
Total assets	¥8.8bn	at 2023-12-31	Cons.	Assets
Total assets	¥6.0bn	at 2022-12-31	Cons.	Assets
Total assets	¥5.7bn	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥3.6bn	at 2020-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥5.7bn	at 2023-12-31	Cons.	Liabilities
Total liabilities	¥3.6bn	at 2022-12-31	Cons.	Liabilities
Net assets / equity	¥3.1bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥2.4bn	at 2022-12-31	Cons.	Net assets
Net assets / equity	¥3.7bn	at 2021-12-31^d	Cons.	Net assets
Net assets / equity	¥1.7bn	at 2020-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥4.8bn	at 2023-12-31	Cons.	Cash and deposits
Cash and deposits	¥2.6bn	at 2022-12-31	Cons.	Cash and deposits
Cash & equivalents	¥4.4bn	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.0bn	at 2022-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥3.0bn	at 2021-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥1.2bn	at 2020-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥2.4bn	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥830m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥1.5bn	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥1.3bn	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥959m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥1.3bn	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥725m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥1.1bn	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	¥885m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥1.1bn	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥4.0bn	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥3.3bn	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥61.5	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-138.53	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-286.53	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-299.14	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥59.13	2023-01-01 → 2023-12-31	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥328	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥262.9	at 2022-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥-1,519.43	at 2021-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥-953.64	at 2020-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	35.1%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	40.5%	at 2022-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	64.5%	at 2021-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	46.5%	at 2020-12-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	20.8%	2023-01-01 → 2023-12-31	Cons.	Rate of return on equity (5-year summary)
Employees	221	at 2023-12-31	Cons.	Number of employees
Employees	196	at 2022-12-31	Cons.	Number of employees
Employees	153	at 2021-12-31^d	Cons.	Number of employees
Employees	130	at 2020-12-31^d	Cons.	Number of employees
Revenue	¥6.2bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥3.4bn	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥993m	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥290m	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥96m	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Operating income	¥334m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	−¥1.5bn	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	¥581m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	−¥1.7bn	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	−¥2.2bn	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥1.8bn	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	−¥1.3bn	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥372m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	−¥1.7bn	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	¥476m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	−¥1.7bn	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	−¥2.4bn	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥1.8bn	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	−¥2.9bn	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥7.1bn	at 2023-12-31	Standalone	Assets
Total assets	¥5.3bn	at 2022-12-31	Standalone	Assets
Total assets	¥5.4bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥3.6bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥2.0bn	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥4.0bn	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥2.9bn	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥3.0bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥2.4bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥3.9bn	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥2.0bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥1.3bn	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥3.1bn	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥1.8bn	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥51.18	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-190.37	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-317.1	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-283.9	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-17,143.22	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥49.22	2023-01-01 → 2023-12-31	Standalone	Diluted earnings per share (5-year summary)
Net assets per share	¥322.95	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥260.84	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥-1,468.93	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥-867.15	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥-10,289.87	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	42.8%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	45.7%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	71.4%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	55.4%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	66.9%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	17.5%	2023-01-01 → 2023-12-31	Standalone	Rate of return on equity (5-year summary)
Shares issued	9,379,775	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	1,846,620	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	162,536	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	162,536	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	162,536	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	111	at 2023-12-31	Standalone	Number of employees
Employees	98	at 2022-12-31	Standalone	Number of employees
Employees	67	at 2021-12-31^d	Standalone	Number of employees
Employees	45	at 2020-12-31^d	Standalone	Number of employees
Employees	32	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 · 1,239

Item	Context	Value	Unit
Cash and cash equivalents	Prior2YearInstant	3004360000	JPY
Cash and cash equivalents	Prior1YearInstant	2014275000	JPY
Cash and cash equivalents	Prior1YearInstant	2014275000	JPY
Cash and cash equivalents	CurrentYearInstant	4427001000	JPY
Number of consolidated subsidiaries	CurrentYearInstant	4
Salaries and allowances sga	Prior1YearDuration	823397000	JPY
Salaries and allowances sga	CurrentYearDuration	1044185000	JPY
Provision for bonuses sga	Prior1YearDuration	40675000	JPY
Provision for bonuses sga	CurrentYearDuration	53368000	JPY
Rents sga	Prior1YearDuration	1033586000	JPY
Rents sga	CurrentYearDuration	1207050000	JPY
Business consignment expenses sga	Prior1YearDuration	667896000	JPY
Business consignment expenses sga	CurrentYearDuration	707224000	JPY
Loyalty expenses sga	Prior1YearDuration	353837000	JPY
Loyalty expenses sga	CurrentYearDuration	733507000	JPY
Provision of allowance for doubtful accounts sga	Prior1YearDuration	145737000	JPY
Provision of allowance for doubtful accounts sga	CurrentYearDuration	20669000	JPY
Research and development expenses sga	Prior1YearDuration	75962000	JPY
Research and development expenses sga	CurrentYearDuration	80629000	JPY
Cash and deposits	Prior1YearInstant_NonConsolidatedMember	1781269000	JPY
Cash and deposits	CurrentYearInstant_NonConsolidatedMember	3090471000	JPY
Accounts receivable trade	Prior1YearInstant_NonConsolidatedMember	25015000	JPY
Accounts receivable trade	CurrentYearInstant_NonConsolidatedMember	34763000	JPY
Accounts receivable other	Prior1YearInstant_NonConsolidatedMember	439365000	JPY
Accounts receivable other	CurrentYearInstant_NonConsolidatedMember	565268000	JPY
Other ca	Prior1YearInstant_NonConsolidatedMember	172635000	JPY
Other ca	CurrentYearInstant_NonConsolidatedMember	102398000	JPY
Allowance for doubtful accounts ca	Prior1YearInstant_NonConsolidatedMember	-27284000	JPY
Allowance for doubtful accounts ca	CurrentYearInstant_NonConsolidatedMember	-37702000	JPY
Current assets	Prior1YearInstant_NonConsolidatedMember	2391000000	JPY
Current assets	CurrentYearInstant_NonConsolidatedMember	3755200000	JPY
Buildings	Prior1YearInstant_NonConsolidatedMember	37874000	JPY
Buildings	CurrentYearInstant_NonConsolidatedMember	37874000	JPY
Tools furniture and fixtures	Prior1YearInstant_NonConsolidatedMember	1014234000	JPY
Tools furniture and fixtures	CurrentYearInstant_NonConsolidatedMember	1151480000	JPY
Lease assets ppe	Prior1YearInstant_NonConsolidatedMember	1819067000	JPY
Lease assets ppe	CurrentYearInstant_NonConsolidatedMember	2459577000	JPY
Construction in progress	Prior1YearInstant_NonConsolidatedMember	604008000	JPY
Construction in progress	CurrentYearInstant_NonConsolidatedMember	572118000	JPY
Accumulated depreciation ppe by group	Prior1YearInstant_NonConsolidatedMember	-854875000	JPY
Accumulated depreciation ppe by group	CurrentYearInstant_NonConsolidatedMember	-1424422000	JPY
Property plant and equipment	Prior1YearInstant_NonConsolidatedMember	2620308000	JPY
Property plant and equipment	CurrentYearInstant_NonConsolidatedMember	2796627000	JPY
Stocks of subsidiaries and affiliates	Prior1YearInstant_NonConsolidatedMember	16250000	JPY
Stocks of subsidiaries and affiliates	CurrentYearInstant_NonConsolidatedMember	9322000	JPY
Long term loans receivable from subsidiaries and affiliates	Prior1YearInstant_NonConsolidatedMember	1686965000	JPY
Long term loans receivable from subsidiaries and affiliates	CurrentYearInstant_NonConsolidatedMember	1504453000	JPY
Claims provable in bankruptcy claims provable in rehabilitation and other	Prior1YearInstant_NonConsolidatedMember	211492000	JPY
Claims provable in bankruptcy claims provable in rehabilitation and other	CurrentYearInstant_NonConsolidatedMember	88913000	JPY
Deferred tax assets	Prior1YearInstant_NonConsolidatedMember	－	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
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
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