Balance Sheet
| Concept | As at 2024-03-31 | As at 2023-12-31 | 
|---|---|---|
| Balance sheet | ||
| Balance sheet | ||
| Assets | ||
| Non-current assets | ||
| Property, plant and equipment | ||
| Property, plant and equipment | 
                                                163,777,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                169,970,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Machinery and equipment | — | — | 
| Machinery and equipment, net | 
                                                311,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                356,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Own-used assets | ||
| Tools, furniture and fixtures | — | — | 
| Tools, furniture and fixtures, net | 
                                                40,171,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                43,782,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Intangible assets | ||
| Intangible assets | 
                                                5,025,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                4,374,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Software | 
                                                2,039,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,233,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Patent right | 
                                                2,485,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                2,640,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other | 
                                                500,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                500,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other intangible assets | ||
| Investments and other assets | ||
| Investments in capital | 
                                                10,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                10,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Investments and other assets | 
                                                52,504,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                53,024,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Non-current assets | 
                                                221,306,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                227,368,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Current assets | ||
| Cash and deposits | 
                                                3,555,547,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                3,873,773,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Accounts receivable - trade | 
                                                8,168,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                17,118,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Accounts receivable - other | 
                                                8,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                6,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Prepaid expenses | 
                                                20,602,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                16,460,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Merchandise and finished goods | 
                                                40,217,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                34,856,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Advance payments to suppliers | 
                                                
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                897,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Raw materials | 
                                                12,106,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                11,189,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other | 
                                                2,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                431,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Current assets | 
                                                3,682,535,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                3,987,440,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other assets | ||
| Assets | 
                                                3,903,842,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                4,214,809,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other assets | — | — | 
| Other assets | — | — | 
| Liabilities | ||
| Current liabilities | 
                                                568,051,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                666,339,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Accounts payable - trade | 
                                                613,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,279,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Short-term borrowings | 
                                                450,000,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                550,000,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Accounts payable - other | 
                                                47,276,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                30,994,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Accrued expenses | 
                                                17,834,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                19,904,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Income taxes payable | 
                                                7,512,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                16,503,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Advances received | 
                                                
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                2,210,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Deposits received | 
                                                7,814,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                8,447,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Unearned revenue | 
                                                19,000,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                19,000,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Non-current liabilities | ||
| Non-current liabilities | 
                                                340,500,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                345,000,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Long-term borrowings | 
                                                340,500,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                345,000,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Current liabilities | ||
| Current portion of long-term borrowings | 
                                                18,000,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                18,000,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Deposits received | ||
| Liabilities | 
                                                908,551,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,011,339,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Other liabilities | — | — | 
| Other liabilities | — | — | 
| Liabilities and net assets | ||
| Shareholders' equity | 
                                                2,981,220,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                3,202,767,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Share capital | 
                                                1,284,810,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                1,283,445,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Capital surplus | 
                                                3,906,737,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                3,905,372,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Retained earnings | 
                                                -2,210,328,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                -1,986,050,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Share acquisition rights | 
                                                14,070,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                702,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Net assets | 
                                                2,995,290,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                3,203,469,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Liabilities and net assets | 
                                                3,903,842,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
                                                4,214,809,000
                                                
                                                    
                                                        JPY
                                                    
                                                
                                             | 
| Net assets | ||
| Shareholders' equity | ||
| Capital surplus | ||
| Retained earnings |