Quarterly report · Q3

Period2023-01-01 → 2023-09-30

Filed2023-11-13

StandardJapan GAAP

ConsolidatedYes

Data checks4 of 4 passed

Key figures · 40

Metric	Value	Period	Scope	Source row
Revenue	¥2m	2023-01-01 → 2023-09-30	Cons.	Net sales
Revenue	¥269m	2023-01-01 → 2023-09-30	Cons.	Net sales
Revenue	¥2m	2022-01-01 → 2022-09-30	Cons.	Net sales
Revenue	¥247m	2022-01-01 → 2022-09-30	Cons.	Net sales
Operating income	−¥2m	2023-01-01 → 2023-09-30	Cons.	Operating income
Operating income	−¥261m	2023-01-01 → 2023-09-30	Cons.	Operating income
Operating income	−¥2m	2022-01-01 → 2022-09-30	Cons.	Operating income
Operating income	−¥227m	2022-01-01 → 2022-09-30	Cons.	Operating income
Ordinary income	−¥2m	2023-01-01 → 2023-09-30	Cons.	Ordinary income
Ordinary income	−¥330m	2023-01-01 → 2023-09-30	Cons.	Ordinary income
Ordinary income	−¥2m	2022-01-01 → 2022-09-30	Cons.	Ordinary income
Ordinary income	−¥248m	2022-01-01 → 2022-09-30	Cons.	Ordinary income
Profit before tax	−¥2m	2023-01-01 → 2023-09-30	Cons.	Income before income taxes
Profit before tax	−¥330m	2023-01-01 → 2023-09-30	Cons.	Income before income taxes
Profit before tax	−¥2m	2022-01-01 → 2022-09-30	Cons.	Income before income taxes
Profit before tax	−¥248m	2022-01-01 → 2022-09-30	Cons.	Income before income taxes
Net income (owners)	−¥2m	2023-01-01 → 2023-09-30	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥330m	2023-01-01 → 2023-09-30	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥2m	2022-01-01 → 2022-09-30	Cons.	Profit loss attributable to owners of parent
Net income (owners)	−¥252m	2022-01-01 → 2022-09-30	Cons.	Profit loss attributable to owners of parent
Net income	−¥2m	2023-01-01 → 2023-09-30	Cons.	Profit loss
Net income	−¥330m	2023-01-01 → 2023-09-30	Cons.	Profit loss
Net income	−¥2m	2022-01-01 → 2022-09-30	Cons.	Profit loss
Net income	−¥252m	2022-01-01 → 2022-09-30	Cons.	Profit loss
Total assets	¥13m	at 2023-09-30	Cons.	Assets
Total assets	¥1.9bn	at 2023-09-30	Cons.	Assets
Total assets	¥44m	at 2022-12-31	Cons.	Assets
Total assets	¥6.6bn	at 2022-12-31	Cons.	Assets
Total liabilities	¥13m	at 2023-09-30	Cons.	Liabilities
Total liabilities	¥2.0bn	at 2023-09-30	Cons.	Liabilities
Total liabilities	¥43m	at 2022-12-31	Cons.	Liabilities
Total liabilities	¥6.4bn	at 2022-12-31	Cons.	Liabilities
Net assets / equity	−¥798,000	at 2023-09-30	Cons.	Net assets
Net assets / equity	−¥119m	at 2023-09-30	Cons.	Net assets
Net assets / equity	¥1m	at 2022-12-31	Cons.	Net assets
Net assets / equity	¥206m	at 2022-12-31	Cons.	Net assets
Cash and deposits	¥2m	at 2023-09-30	Cons.	Cash and deposits
Cash and deposits	¥277m	at 2023-09-30	Cons.	Cash and deposits
Cash and deposits	¥33m	at 2022-12-31	Cons.	Cash and deposits
Cash and deposits	¥4.9bn	at 2022-12-31	Cons.	Cash and deposits

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 · 310

Item	Context	Value	Unit
Net sales	CurrentYTDDuration	1798000
Net sales	CurrentYTDDuration	269000000	JPY
Cost of sales	Prior1YTDDuration	1054000
Cost of sales	Prior1YTDDuration	158000000	JPY
Cost of sales	CurrentYTDDuration	1090000
Cost of sales	CurrentYTDDuration	163000000	JPY
Gross profit	Prior1YTDDuration	595000
Gross profit	Prior1YTDDuration	89000000	JPY
Gross profit	CurrentYTDDuration	708000
Gross profit	CurrentYTDDuration	106000000	JPY
Directors compensations sga	Prior1YTDDuration	300000
Directors compensations sga	Prior1YTDDuration	45000000	JPY
Directors compensations sga	CurrentYTDDuration	300000
Directors compensations sga	CurrentYTDDuration	45000000	JPY
Salaries and allowances sga	Prior1YTDDuration	313000
Salaries and allowances sga	Prior1YTDDuration	47000000	JPY
Salaries and allowances sga	CurrentYTDDuration	356000
Salaries and allowances sga	CurrentYTDDuration	53000000	JPY
Advertising expenses sga	Prior1YTDDuration	7000
Advertising expenses sga	Prior1YTDDuration	1000000	JPY
Advertising expenses sga	CurrentYTDDuration	16000
Advertising expenses sga	CurrentYTDDuration	2000000	JPY
Depreciation sga	Prior1YTDDuration	154000
Depreciation sga	Prior1YTDDuration	23000000	JPY
Depreciation sga	CurrentYTDDuration	132000
Depreciation sga	CurrentYTDDuration	20000000	JPY
Doubtful debt sga	Prior1YTDDuration	－
Doubtful debt sga	Prior1YTDDuration	－	JPY
Doubtful debt sga	CurrentYTDDuration	14000
Doubtful debt sga	CurrentYTDDuration	2000000	JPY
Commission fee sga	Prior1YTDDuration	1002000
Commission fee sga	Prior1YTDDuration	150000000	JPY
Commission fee sga	CurrentYTDDuration	1201000
Commission fee sga	CurrentYTDDuration	180000000	JPY
Rents sga	Prior1YTDDuration	45000
Rents sga	Prior1YTDDuration	7000000	JPY
Rents sga	CurrentYTDDuration	52000
Rents sga	CurrentYTDDuration	8000000	JPY
Other sga	Prior1YTDDuration	293000
Other sga	Prior1YTDDuration	44000000	JPY
Other sga	CurrentYTDDuration	380000
Other sga	CurrentYTDDuration	57000000	JPY
Selling general and administrative expenses	Prior1YTDDuration	2114000
Selling general and administrative expenses	Prior1YTDDuration	316000000	JPY
Selling general and administrative expenses	CurrentYTDDuration	2451000
Selling general and administrative expenses	CurrentYTDDuration	367000000	JPY
Operating income	Prior1YTDDuration	-1519000
Operating income	Prior1YTDDuration	-227000000	JPY
Operating income	CurrentYTDDuration	-1743000
Operating income	CurrentYTDDuration	-261000000	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 · 4 of 4 passed

balance sheet identity	consolidated 2022-12-31	pass
balance sheet identity	consolidated 2023-09-30	pass
dei present		pass
period resolution		pass