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
Net assets	Prior1YearInstant_NonConsolidatedMember_RetainedEarningsBroughtForwardMember	-4177072000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_RetainedEarningsMember	-4177072000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_TreasuryStockMember	－	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_ShareholdersEquityMember	2408376000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember_SubscriptionRightsToSharesMember	3477000	JPY
Net assets	Prior2YearInstant_NonConsolidatedMember	3880688000	JPY
Issuance of new shares	Prior1YearDuration_NonConsolidatedMember	237415000	JPY
Issuance of new sharesexercise of subscription rights to shares	Prior1YearDuration_NonConsolidatedMember	－	JPY
Profit loss	Prior1YearDuration_NonConsolidatedMember	-1706249000	JPY
Purchase of treasury stock	Prior1YearDuration_NonConsolidatedMember	－	JPY
Net changes of items other than shareholders equity	Prior1YearDuration_NonConsolidatedMember_SubscriptionRightsToSharesMember	1916000	JPY
Net changes of items other than shareholders equity	Prior1YearDuration_NonConsolidatedMember	1916000	JPY
Total changes of items during the period	Prior1YearDuration_NonConsolidatedMember_SubscriptionRightsToSharesMember	1916000	JPY
Total changes of items during the period	Prior1YearDuration_NonConsolidatedMember	-1466918000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_SubscriptionRightsToSharesMember	5393000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember	2413770000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_CapitalStockMember	218707000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_LegalCapitalSurplusMember	4050521000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_OtherCapitalSurplusMember	2316220000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_CapitalSurplusMember	6366742000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_RetainedEarningsBroughtForwardMember	-4177072000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_RetainedEarningsMember	-4177072000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_TreasuryStockMember	－	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_ShareholdersEquityMember	2408376000	JPY
Issuance of new shares	CurrentYearDuration_NonConsolidatedMember_CapitalStockMember	17774000	JPY
Issuance of new shares	CurrentYearDuration_NonConsolidatedMember_LegalCapitalSurplusMember	17774000	JPY
Issuance of new shares	CurrentYearDuration_NonConsolidatedMember_CapitalSurplusMember	17774000	JPY
Issuance of new shares	CurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember	35548000	JPY
Issuance of new sharesexercise of subscription rights to shares	CurrentYearDuration_NonConsolidatedMember_CapitalStockMember	54728000	JPY
Issuance of new sharesexercise of subscription rights to shares	CurrentYearDuration_NonConsolidatedMember_LegalCapitalSurplusMember	54728000	JPY
Issuance of new sharesexercise of subscription rights to shares	CurrentYearDuration_NonConsolidatedMember_CapitalSurplusMember	54728000	JPY
Issuance of new sharesexercise of subscription rights to shares	CurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember	109456000	JPY
Profit loss	CurrentYearDuration_NonConsolidatedMember_RetainedEarningsBroughtForwardMember	475990000	JPY
Profit loss	CurrentYearDuration_NonConsolidatedMember_RetainedEarningsMember	475990000	JPY
Profit loss	CurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember	475990000	JPY
Purchase of treasury stock	CurrentYearDuration_NonConsolidatedMember_TreasuryStockMember	-182000	JPY
Purchase of treasury stock	CurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember	-182000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_CapitalStockMember	72502000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_LegalCapitalSurplusMember	72502000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_OtherCapitalSurplusMember	－	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_CapitalSurplusMember	72502000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_RetainedEarningsBroughtForwardMember	475990000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_RetainedEarningsMember	475990000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_TreasuryStockMember	-182000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember	620813000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_CapitalStockMember	291210000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_LegalCapitalSurplusMember	4123023000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_OtherCapitalSurplusMember	2316220000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_CapitalSurplusMember	6439244000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_RetainedEarningsBroughtForwardMember	-3701082000	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