Statement Of Income
| Concept | 2024-01-01 to 2024-06-30 | 2023-01-01 to 2023-06-30 | 
|---|---|---|
| Statement of income | ||
| Statement of income | ||
| Net sales | ||
| Net sales | 
                                                231,478,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                6,963,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Net sales of finished goods | 
                                                
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                6,963,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Operating revenue | ||
| Operating expenses | ||
| Research and development expenses | 
                                                256,291,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                360,527,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Depreciation | 
                                                1,140,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,167,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Cost of sales | ||
| Cost of sales | 
                                                
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                2,400,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Cost of finished goods sold | 
                                                
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                2,400,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Cost of finished goods sold | ||
| Operating expenses | ||
| Selling, general and administrative expenses | 
                                                367,090,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                483,190,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Operating expenses | ||
| Operating expenses - general | ||
| Ordinary profit (loss) | 
                                                -84,950,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                -480,591,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Non-operating income | ||
| Interest income | 
                                                17,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                5,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Gross profit (loss) | 
                                                231,478,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                4,563,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Gross profit | ||
| Operating profit (loss) | 
                                                -135,611,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                -478,626,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| General and administrative expenses | ||
| Selling, general and administrative expenses | ||
| Non-operating income | ||
| Non-operating income | 
                                                62,441,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                6,627,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Financial revenue | — | — | 
| Other | 
                                                8,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                499,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Extraordinary income | 
                                                20,754,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Non-operating expenses | ||
| Non-operating expenses | 
                                                11,779,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                8,592,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Financial expenses | — | — | 
| Share issuance costs | 
                                                1,733,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                3,224,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Profit (loss) before income taxes | 
                                                -64,195,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                -480,591,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Extraordinary income | ||
| Income taxes - current | 
                                                1,731,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,438,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Income taxes - deferred | 
                                                -4,918,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                -72,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| General and administrative expenses | ||
| Income taxes | 
                                                -3,186,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,366,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Profit (loss) | 
                                                -61,008,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                -481,957,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             |