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
Current assets	Prior1YearInstant	3665784000	JPY
Current assets	CurrentYearInstant	5931349000	JPY
Buildings	Prior1YearInstant	37874000	JPY
Buildings	CurrentYearInstant	37874000	JPY
Tools furniture and fixtures	Prior1YearInstant	1048514000	JPY
Tools furniture and fixtures	CurrentYearInstant	1249136000	JPY
Lease assets ppe	Prior1YearInstant	1540164000	JPY
Lease assets ppe	CurrentYearInstant	2032131000	JPY
Construction in progress	Prior1YearInstant	442924000	JPY
Construction in progress	CurrentYearInstant	459297000	JPY
Other ppe	Prior1YearInstant	46019000	JPY
Other ppe	CurrentYearInstant	229840000	JPY
Accumulated depreciation ppe by group	Prior1YearInstant	-849574000	JPY
Accumulated depreciation ppe by group	CurrentYearInstant	-1369494000	JPY
Property plant and equipment	Prior1YearInstant	2265922000	JPY
Property plant and equipment	CurrentYearInstant	2638785000	JPY
Other ia	Prior1YearInstant	12995000	JPY
Other ia	CurrentYearInstant	12429000	JPY
Intangible assets	Prior1YearInstant	12995000	JPY
Intangible assets	CurrentYearInstant	12429000	JPY
Deferred tax assets	Prior1YearInstant	13912000	JPY
Deferred tax assets	CurrentYearInstant	129755000	JPY
Claims provable in bankruptcy claims provable in rehabilitation and other	Prior1YearInstant	158616000	JPY
Claims provable in bankruptcy claims provable in rehabilitation and other	CurrentYearInstant	36037000	JPY
Other ioa	Prior1YearInstant	34191000	JPY
Other ioa	CurrentYearInstant	40178000	JPY
Allowance for doubtful accounts ioa by group	Prior1YearInstant	-158616000	JPY
Allowance for doubtful accounts ioa by group	CurrentYearInstant	-35072000	JPY
Investments and other assets	Prior1YearInstant	48103000	JPY
Investments and other assets	CurrentYearInstant	170899000	JPY
Noncurrent assets	Prior1YearInstant	2327021000	JPY
Noncurrent assets	CurrentYearInstant	2822113000	JPY
Assets	Prior1YearInstant	5992805000	JPY
Assets	CurrentYearInstant	8753463000	JPY
Short term loans payable	Prior1YearInstant	716000000	JPY
Short term loans payable	CurrentYearInstant	1680000000	JPY
Current portion of long term loans payable	Prior1YearInstant	39600000	JPY
Current portion of long term loans payable	CurrentYearInstant	15600000	JPY
Lease obligations cl	Prior1YearInstant	852033000	JPY
Lease obligations cl	CurrentYearInstant	991393000	JPY
Accounts payable other	Prior1YearInstant	425684000	JPY
Accounts payable other	CurrentYearInstant	484484000	JPY
Income taxes payable	Prior1YearInstant	54846000	JPY
Income taxes payable	CurrentYearInstant	63072000	JPY
Contract liabilities	Prior1YearInstant	511542000	JPY
Contract liabilities	CurrentYearInstant	1283842000	JPY
Provision for bonuses	Prior1YearInstant	40675000	JPY
Provision for bonuses	CurrentYearInstant	56989000	JPY
Provision for paid annual leave cl	Prior1YearInstant	5910000	JPY
Provision for paid annual leave cl	CurrentYearInstant	7551000	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