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每股美國存
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總計
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公開發行價 | | | | $ | 1.75 | | | | | $ | 5,005,000 | | |
承保折扣和佣金(1) | | | | $ | 0.13125 | | | | | $ | 375,375 | | |
我們的收益(不計費用) | | | | $ | 1.61875 | | | | | $ | 4,629,625 | | |
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頁面
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| | | | F-1 | | |
(以千爲單位,但更改百分比數據和
調整後的EBITDA利潤率) |
| |
截至6月30日的六個月,
|
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截至12月31日的一年,
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綜合經營報表:
|
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2024($)
|
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2024(¥)
|
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2023(¥)
|
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2023($)
|
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2023(¥)
|
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2022(¥)
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2021(¥)
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收入:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
放鬆沙龍
|
| | | $ | 19,511 | | | | | ¥ | 3,138,956 | | | | | ¥ | 2,811,984 | | | | | | 37,666 | | | | | ¥ | 6,059,851 | | | | | | 5,972,913 | | | | | ¥ | 5,196,540 | | |
奢侈美容
|
| | | | 1,819 | | | | | | 292,631 | | | | | | 276,076 | | | | | | 3,529 | | | | | | 567,695 | | | | | | 594,761 | | | | | | 169,320 | | |
數字預防醫療保健
|
| | | | 272 | | | | | | 43,694 | | | | | | 62,730 | | | | | | 1,246 | | | | | | 200,397 | | | | | | 386,383 | | | | | | 43,965 | | |
總收入
|
| | | | 21,602 | | | | | | 3,475,281 | | | | | | 3,150,790 | | | | | | 42,441 | | | | | | 6,827,943 | | | | | | 6,954,057 | | | | | | 5,409,825 | | |
收入成本和運營費用:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
收入成本
|
| | | | 18,018 | | | | | | 2,898,717 | | | | | | 2,540,614 | | | | | | 32,689 | | | | | | 5,259,075 | | | | | | 5,051,600 | | | | | | 3,994,414 | | |
銷售、一般和管理費用
|
| | | | 7,542 | | | | | | 1,213,238 | | | | | | 989,222 | | | | | | 12,186 | | | | | | 1,960,447 | | | | | | 1,805,490 | | | | | | 1,822,787 | | |
長期資產的減損損失
|
| | | | ― | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 63,211 | | |
收入和運營費用總成本
|
| | | | 25,560 | | | | | | 4,111,955 | | | | | | 3,529,836 | | | | | | 44,875 | | | | | | 7,219,522 | | | | | | 6,857,090 | | | | | | 5,880,412 | | |
營業收入(虧損)
|
| | | | (3,958) | | | | | | (636,674) | | | | | | (379,046) | | | | | | (2,434) | | | | | | (391,579) | | | | | | 96,967 | | | | | | (470,587) | | |
其他收入(費用): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
股息收入
|
| | | | — | | | | | | 2 | | | | | | 2 | | | | | | — | | | | | | 2 | | | | | | 2 | | | | | | 2 | | |
利息收入
|
| | | | — | | | | | | 2 | | | | | | 1 | | | | | | 7 | | | | | | 1,111 | | | | | | 6,072 | | | | | | 839 | | |
利息開支
|
| | | | (128) | | | | | | (20,631) | | | | | | (16,859) | | | | | | (229) | | | | | | (36,868) | | | | | | (9,800) | | | | | | (11,950) | | |
沙龍銷售收益
|
| | | | 198 | | | | | | 31,793 | | | | | | 68,783 | | | | | | 2,571 | | | | | | 413,678 | | | | | | — | | | | | | — | | |
其他,淨
|
| | | | 253 | | | | | | 40,738 | | | | | | (24,212) | | | | | | 213 | | | | | | 34,278 | | | | | | 86,533 | | | | | | 67,215 | | |
其他收入總額
|
| | | | 323 | | | | | | 51,904 | | | | | | 27,715 | | | | | | 2,562 | | | | | | 412,201 | | | | | | 82,807 | | | | | | 56,106 | | |
所得稅(福利)費用
|
| | | | 22 | | | | | | 3,605 | | | | | | 3,735 | | | | | | (587) | | | | | | (94,427) | | | | | | 30,809 | | | | | | 576,250 | | |
淨利潤(虧損)
|
| | | | (3,657) | | | | | | (588,375) | | | | | | (355,066) | | | | | | 715 | | | | | | 115,049 | | | | | | 148,965 | | | | | | (990,731) | | |
減:歸屬於非控股權益的淨虧損(收入)
|
| | | | (38) | | | | | | (6,194) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
歸屬於公司股東的淨利潤(虧損)
|
| | | | (3,619) | | | | | | (582,181) | | | | | | (355,066) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
調整EBITDA(1)
|
| | | $ | (2,512) | | | | | ¥ | (404,112) | | | | | ¥ | (207,239) | | | | | $ | 1,903 | | | | | ¥ | 306,324 | | | | | | 380,464 | | | | | ¥ | (77,974) | | |
調整EBITDA率(2)
|
| | | | (11.6)% | | | | | | (11.6)% | | | | | | (6.6)% | | | | | | 4.5% | | | | | | 4.5% | | | | | | 5.5% | | | | | | (1.4)% | | |
非GAAP措施的對賬:
|
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截至6月30日的六個月裏,
|
| |
截至12月31日的一年,
|
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(in數千,調整後EBITDA利潤率除外)
|
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2024(¥)
|
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2023(¥)
|
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2023(¥)
|
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2022(¥)
|
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2021(¥)
|
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淨利潤(虧損)
|
| | | | (588,375) | | | | | | (355,066) | | | | | | 115,049 | | | | | | 148,965 | | | | | | (990,731) | | |
股息收入及利息收入
|
| | | | (4) | | | | | | (3) | | | | | | (1,113) | | | | | | (6,074) | | | | | | (841) | | |
利息開支
|
| | | | 20,631 | | | | | | 16,859 | | | | | | 36,868 | | | | | | 9,800 | | | | | | 11,950 | | |
其他,淨
|
| | | | (40,738) | | | | | | 24,212 | | | | | | — | | | | | | — | | | | | | (67,215) | | |
所得稅費用(福利)
|
| | | | 3,605 | | | | | | 3,735 | | | | | | (94,427) | | | | | | 30,809 | | | | | | 576,250 | | |
折舊及攤銷
|
| | | | 196,102 | | | | | | 100,849 | | | | | | 252,595 | | | | | | 184,056 | | | | | | 126,243 | | |
直接擁有的沙龍向特許經營商銷售的損失
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 2,692 | | |
處置財產和設備淨損失和其他無形資產淨損失
|
| | | | 4,667 | | | | | | 2,175 | | | | | | (2,648) | | | | | | 12,908 | | | | | | 3,614 | | |
長期資產的減損損失
|
| | | | ― | | | | | | ― | | | | | | — | | | | | | — | | | | | | 63,211 | | |
基於股票的補償費用
|
| | | | ― | | | | | | ― | | | | | | — | | | | | | — | | | | | | 196,853 | | |
調整EBITDA
|
| | | $ | (404,112) | | | | | ¥ | (207,239) | | | | | $ | 306,324 | | | | | ¥ | 380,464 | | | | | ¥ | (77,974) | | |
調整EBITDA率
|
| | | | (11.6)% | | | | | | (6.6)% | | | | | | 4.5% | | | | | | 5.5% | | | | | | (1.4)% | | |
| | |
截至6月30日的六個月裏,
|
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截至12月31日的一年,
|
| ||||||||||||||||||
| | |
2024
|
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2023
|
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2023
|
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2022
|
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其他運營數據: | | | | | | | | | | | | | | | | | | | | | | | | | |
沙龍數量(3)
|
| | | | 308 | | | | | | 314 | | | | | | 314 | | | | | | 312 | | |
有數據的沙龍數量(4)
|
| | | | 285 | | | | | | 287 | | | | | | 290 | | | | | | 231 | | |
服務的客戶總數(5)
|
| | | | 461,552 | | | | | | 478,732 | | | | | | 979,252 | | | | | | 826,231 | | |
每位客戶的銷售額(6)
|
| | | ¥ | 7,099 | | | | | ¥ | 6,676 | | | | | ¥ | 6,852 | | | | | ¥ | 6,627 | | |
重複率(7)
|
| | | | 76.40% | | | | | | 77.03% | | | | | | 76.80% | | | | | | 81.50% | | |
操作比率(8)
|
| | | | 45.19% | | | | | | 47.13% | | | | | | 46.80% | | | | | | 49.20% | | |
| | |
6月30日,
2024(¥) |
| |
十二月三十一日,
|
| ||||||||||||
(in數千)
|
| |
2023(¥)
|
| |
2022(¥)
|
| ||||||||||||
合併資產負債表信息: | | | | | | | | | | | | | | | |||||
總資產
|
| | | ¥ | 5,827,041 | | | | | ¥ | 6,849,189 | | | | | ¥ | 6,747,346 | | |
總負債
|
| | | | 6,191,354 | | | | | | 6,633,228 | | | | | | 6,806,724 | | |
股東權益(赤字)
|
| | | | | | | | | | | | | | |||||
普通股,無面值;授權股19,899,999股;截至2024年6月30日已發行5,030,850股,已發行4,938,350股;截至2023年12月31日和2022年已發行4,975,000股,已發行4,882,500股
|
| | | | 19,900 | | | | | | 19,900 | | | | | | 1,223,134 | | |
A類普通股,無面值
|
| | | | 100 | | | | | | 100 | | | | | | 100 | | |
國庫券,按成本計算-2024年6月30日、2023年12月31日和2022年爲92,500股普通股
|
| | | | (3,000) | | | | | | (3,000) | | | | | | (3,000) | | |
借記資本公積
|
| | | | 121,703 | | | | | | 113,602 | | | | | | 1,265,456 | | |
留存收益(累計赤字)
|
| | | | (501,904) | | | | | | 80,277 | | | | | | (2,545,068) | | |
公司股東應占權益總額(虧損)
|
| | | | (363,201) | | | | | | 210,879 | | | | | | (59,378) | | |
非控制性權益
|
| | | | (1,112) | | | | | | 5,082 | | | | | | — | | |
權益總額(赤字)
|
| | | | (364,313) | | | | | | 215,961 | | | | | | (59,378) | | |
負債總額和股東權益(赤字)
|
| | | ¥ | 5,827,041 | | | | | ¥ | 6,849,189 | | | | | ¥ | 6,747,346 | | |
(單位爲千,不包括份額)
|
| |
實際(元)
|
| |
AS
調整後(元)(1)(2) |
| |
實際(美元)
|
| |
作爲
調整後(美元)(1)(2) |
| ||||||||||||
現金及現金等價物
|
| | | ¥ | 144,648 | | | | | ¥ | 1,059,399 | | | | | $ | 899 | | | | | $ | 6,585 | | |
總債務
|
| | | ¥ | 1,604,197 | | | | | ¥ | 1,904,197 | | | | | $ | 9,971 | | | | | $ | 11,836 | | |
股東權益: | | | | | | | | | | | | | | | | | | | | | | | | | |
普通股,無面值;授權股19,899,999股;已發行5,030,850股,已發行4,938,350股,實際發行;授權股19,899,999股;已發行7,994,450股,已發行7,901,950股,已發行7,901,950股,已發行
|
| | | | 19,900 | | | | | | 327,276 | | | | | | 124 | | | | | | 2,034 | | |
A類股票,無面值-1股授權,
1股已發行和發行在外的股票,實際; 1股 授權; 1股已發行且未發行的股票, 調整後的 |
| | | | 100 | | | | | | 100 | | | | | | 1 | | | | | | 1 | | |
國庫券,按成本計算-92,500股普通股
|
| | | | (3,000) | | | | | | (3,000) | | | | | | (19) | | | | | | (19) | | |
借記資本公積
|
| | | | 121,703 | | | | | | 429,079 | | | | | | 756 | | | | | | 2,667 | | |
留存收益
|
| | | | (501,904) | | | | | | (501,904) | | | | | | (3,120) | | | | | | (3,120) | | |
公司股東應占權益總額(虧損)
|
| | | | (363,201) | | | | | | 251,550 | | | | | | (2,258) | | | | | | 1,564 | | |
非控制性權益
|
| | | | (1,112) | | | | | | (1,112) | | | | | | (7) | | | | | | (7) | | |
股東權益總額
|
| | | | (364,313) | | | | | | 250,438 | | | | | | (2,265) | | | | | | 1,557 | | |
總市值(3)
|
| | | ¥ | 1,239,884 | | | | | ¥ | 2,154,635 | | | | | $ | 7,707 | | | | | $ | 13,393 | | |
|
美國存托股份的公開發行價
|
| | | $ | 1.75 | | |
|
本次發行前每股普通股有形賬面淨值(截至2024年6月30日)(1)
|
| | | $ | (1.99) | | |
|
本次發行中歸屬於購買者的每股ADS有形淨資產增加(1)
|
| | | $ | 1.20 | | |
|
本次發行後立即調整後的每股ADS有形淨淨價值(1)
|
| | | $ | (0.79) | | |
|
在本次發售中向購買者攤薄美國存托股份的調整後有形賬面淨值(1)
|
| | | $ | 2.54 | | |
(以千爲單位,但更改百分比數據和
調整後的EBITDA利潤率) |
| |
截至6月30日的六個月,
|
| |
截至2013年12月31日止的年度,
|
| ||||||||||||||||||||||||||||||||||||
|
2024($)
|
| |
2024(¥)
|
| |
2023(¥)
|
| |
2023($)
|
| |
2023(¥)
|
| |
2022(¥)
|
| |
2021(¥)
|
| |||||||||||||||||||||||
綜合經營報表: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
收入:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
放鬆沙龍
|
| | | $ | 19,511 | | | | | ¥ | 3,138,956 | | | | | ¥ | 2,811,984 | | | | | | 37,666 | | | | | ¥ | 6,059,851 | | | | | ¥ | 5,972,913 | | | | | ¥ | 5,196,540 | | |
奢侈美容
|
| | | | 1,819 | | | | | | 292,631 | | | | | | 276,076 | | | | | | 3,529 | | | | | | 567,695 | | | | | | 594,761 | | | | | | 169,320 | | |
數字預防醫療保健
|
| | | | 272 | | | | | | 43,694 | | | | | | 62,730 | | | | | | 1,246 | | | | | | 200,397 | | | | | | 386,383 | | | | | | 43,965 | | |
總收入
|
| | | | 21,602 | | | | | | 3,475,281 | | | | | | 3,150,790 | | | | | | 42,441 | | | | | | 6,827,943 | | | | | | 6,954,057 | | | | | | 5,409,825 | | |
收入成本和運營費用:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | |||||||||||||||
收入成本
|
| | | | 18,018 | | | | | | 2,898,717 | | | | | | 2,540,614 | | | | | | 32,689 | | | | | | 5,259,075 | | | | | | 5,051,600 | | | | | | 3,994,414 | | |
銷售、一般和管理費用
|
| | | | 7,542 | | | | | | 1,213,238 | | | | | | 989,222 | | | | | | 12,186 | | | | | | 1,960,447 | | | | | | 1,805,490 | | | | | | 1,822,787 | | |
長期資產的減損損失
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 63,211 | | |
收入和運營費用總成本
|
| | | | 25,560 | | | | | | 4,111,955 | | | | | | 3,529,836 | | | | | | 44,875 | | | | | | 7,219,522 | | | | | | 6,857,090 | | | | | | 5,880,412 | | |
營業收入(虧損)
|
| | | | (3,958) | | | | | | (636,674) | | | | | | (379,046) | | | | | | (2,434) | | | | | | (391,579) | | | | | | 96,967 | | | | | | (470,587) | | |
其他收入(費用): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |||||||||||||||
股息收入
|
| | | | — | | | | | | 2 | | | | | | 2 | | | | | | — | | | | | | 2 | | | | | | 2 | | | | | | 2 | | |
利息收入
|
| | | | — | | | | | | 2 | | | | | | 1 | | | | | | 7 | | | | | | 1,111 | | | | | | 6,072 | | | | | | 839 | | |
利息開支
|
| | | | (128) | | | | | | (20,631) | | | | | | (16,859) | | | | | | (229) | | | | | | (36,868) | | | | | | (9,800) | | | | | | (11,950) | | |
沙龍銷售收益
|
| | | | 198 | | | | | | 31,793 | | | | | | 68,783 | | | | | | 2,571 | | | | | | 413,678 | | | | | | — | | | | | | — | | |
其他,淨
|
| | | | 253 | | | | | | 40,738 | | | | | | (24,212) | | | | | | 213 | | | | | | 34,278 | | | | | | 86,533 | | | | | | 67,215 | | |
其他收入總額
|
| | | | 323 | | | | | | 51,904 | | | | | | 27,715 | | | | | | 2,562 | | | | | | 412,201 | | | | | | 82,807 | | | | | | 56,106 | | |
所得稅(福利)費用
|
| | | | 22 | | | | | | 3,605 | | | | | | 3,735 | | | | | | (587) | | | | | | (94,427) | | | | | | 30,809 | | | | | | 576,250 | | |
淨利潤(虧損)
|
| | | | (3,657) | | | | | | (588,375) | | | | | | (355,066) | | | | | | 715 | | | | | | 115,049 | | | | | | 148,965 | | | | | | (990,731) | | |
減:歸屬於非控股權益的淨虧損(收入)
|
| | | | (38) | | | | | | (6,194) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
(in數千,除了改變%數據和
調整後EBITDA利潤率) |
| |
截至6月30日的六個月裏,
|
| |
截至12月31日的一年,
|
| ||||||||||||||||||||||||||||||||||||
|
2024($)
|
| |
2024(¥)
|
| |
2023(¥)
|
| |
2023($)
|
| |
2023(¥)
|
| |
2022(¥)
|
| |
2021(¥)
|
| |||||||||||||||||||||||
歸屬於公司股東的淨利潤(虧損)
|
| | | | (3,619) | | | | | | (582,181) | | | | | | (355,066) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
調整EBITDA(1)
|
| | | $ | (2,512) | | | | | ¥ | (404,112) | | | | | ¥ | (207,239) | | | | | $ | 1,903 | | | | | ¥ | 306,324 | | | | | ¥ | 380,464 | | | | | ¥ | (77,974) | | |
調整EBITDA率(2)
|
| | | | (11.6)% | | | | | | (11.6)% | | | | | | (6.6)% | | | | | | 4.5% | | | | | | 4.5% | | | | | | 5.5% | | | | | | (1.4)% | | |
(in數千,調整後EBITDA利潤率除外)
|
| |
截至6月30日的六個月裏,
|
| |
截至12月31日的一年,
|
| ||||||||||||||||||||||||
|
2024(¥)
|
| |
2023(¥)
|
| |
2023(¥)
|
| |
2022(¥)
|
| |
2021(¥)
|
| |||||||||||||||||
淨利潤(虧損)
|
| | | | (588,375) | | | | | | (355,066) | | | | | | 115,049 | | | | | | 148,965 | | | | | | (990,731) | | |
股息收入及利息收入
|
| | | | (4) | | | | | | (3) | | | | | | (1,113) | | | | | | (6,074) | | | | | | (841) | | |
利息開支
|
| | | | 20,631 | | | | | | 16,859 | | | | | | 36,868 | | | | | | 9,800 | | | | | | 11,950 | | |
其他,淨
|
| | | | (40,738) | | | | | | 24,212 | | | | | | — | | | | | | — | | | | | | (67,215) | | |
所得稅費用(福利)
|
| | | | 3,605 | | | | | | 3,735 | | | | | | (94,427) | | | | | | 30,809 | | | | | | 576,250 | | |
折舊及攤銷
|
| | | | 196,102 | | | | | | 100,849 | | | | | | 252,595 | | | | | | 184,056 | | | | | | 126,243 | | |
直接擁有的沙龍向特許經營商銷售的損失
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 2,692 | | |
處置財產和設備淨損失和其他無形資產淨損失
|
| | | | 4,667 | | | | | | 2,175 | | | | | | (2,648) | | | | | | 12,908 | | | | | | 3,614 | | |
長期資產的減損損失
|
| | | | ― | | | | | | ― | | | | | | — | | | | | | — | | | | | | 63,211 | | |
基於股票的補償費用
|
| | | | ― | | | | | | ― | | | | | | — | | | | | | — | | | | | | 196,853 | | |
調整EBITDA
|
| | | $ | (404,112) | | | | | ¥ | (207,239) | | | | | $ | 306,324 | | | | | ¥ | 380,464 | | | | | ¥ | (77,974) | | |
調整EBITDA率
|
| | | | (11.6)% | | | | | | (6.6)% | | | | | | 4.5% | | | | | | 5.5% | | | | | | (1.4)% | | |
| | |
截至6月30日的六個月裏,
|
| |
截至12月31日的一年,
|
| ||||||||||||||||||
| | |
2024
|
| |
2023
|
| |
2023
|
| |
2022
|
| ||||||||||||
其他運營數據: | | | | | | | | | | | | | | | | ||||||||||
沙龍數量(3)
|
| | | | 308 | | | | | | 314 | | | | | | 314 | | | | | | 312 | | |
有數據的沙龍數量(4)
|
| | | | 285 | | | | | | 287 | | | | | | 290 | | | | | | 231 | | |
服務的客戶總數(5)
|
| | | | 461,552 | | | | | | 478,732 | | | | | | 979,252 | | | | | | 826,231 | | |
每位客戶的銷售額(6)
|
| | | ¥ | 7,099 | | | | | ¥ | 6,676 | | | | | ¥ | 6,852 | | | | | ¥ | 6,627 | | |
重複率(7)
|
| | | | 76.40% | | | | | | 77.03% | | | | | | 76.80% | | | | | | 81.50% | | |
操作比率(8)
|
| | | | 45.19% | | | | | | 47.13% | | | | | | 46.80% | | | | | | 49.20% | | |
| | |
6月30日,
|
| |
12月31日,
|
| ||||||||||||
(單位:千)
|
| |
2024(¥)
|
| |
2023(¥)
|
| |
2022(¥)
|
| |||||||||
合併資產負債表信息: | | | | | | | | | | | | | | | | | | | |
總資產
|
| | | ¥ | 5,827,041 | | | | | ¥ | 6,849,189 | | | | | ¥ | 6,747,346 | | |
總負債
|
| | | | 6,191,354 | | | | | | 6,633,228 | | | | | | 6,806,724 | | |
股東權益(赤字)
|
| | | | | | | | | | | | | | | | | | |
普通股,無面值;授權股19,899,999股;截至2024年6月30日已發行5,030,850股,已發行4,938,350股;截至2023年12月31日和2022年已發行4,975,000股,已發行4,882,500股
|
| | | | 19,900 | | | | | | 19,900 | | | | | | 1,223,134 | | |
A類普通股,無面值
|
| | | | 100 | | | | | | 100 | | | | | | 100 | | |
庫存股,按成本計算-2024年6月30日、2023年12月31日和2022年爲92,500股普通股
|
| | | | (3,000) | | | | | | (3,000) | | | | | | (3,000) | | |
借記資本公積
|
| | | | 121,703 | | | | | | 113,602 | | | | | | 1,265,456 | | |
留存收益(累計赤字)
|
| | | | (501,904) | | | | | | 80,277 | | | | | | (2,545,068) | | |
公司股東應占權益總額(虧損)
|
| | | | (363,201) | | | | | | 210,879 | | | | | | (59,378) | | |
非控制性權益
|
| | | | (1,112) | | | | | | 5,082 | | | | | | — | | |
權益總額(赤字)
|
| | | | (364,313) | | | | | | 215,961 | | | | | | (59,378) | | |
負債總額和股東權益(赤字)
|
| | | ¥ | 5,827,041 | | | | | ¥ | 6,849,189 | | | | | ¥ | 6,747,346 | | |
| | |
Number
的 沙龍 |
| |
沙龍
與數據 |
| |
總計
客戶 服務 |
| |
利潤率
客戶 |
| |
重複
比 |
| |
操作
比 |
| ||||||||||||||||||
2022年10月
|
| | | | 313 | | | | | | 234 | | | | | | 72,252 | | | | | | 6,630日元 | | | | | | 81.8% | | | | | | 50.0% | | |
2022年11月
|
| | | | 312 | | | | | | 232 | | | | | | 65,724 | | | | | | 6,717日元 | | | | | | 82.6% | | | | | | 48.8% | | |
2022年12月
|
| | | | 312 | | | | | | 231 | | | | | | 68,571 | | | | | | 6,913日元 | | | | | | 82.8% | | | | | | 50.1% | | |
2023年1月
|
| | | | 312 | | | | | | 266 | | | | | | 77,657 | | | | | | 6,624日元 | | | | | | 77.9% | | | | | | 48.3% | | |
2023年2月
|
| | | | 312 | | | | | | 266 | | | | | | 71,707 | | | | | | 日元6,612 | | | | | | 78.5% | | | | | | 47.3% | | |
2023年3月
|
| | | | 311 | | | | | | 273 | | | | | | 78,063 | | | | | | 6,680日元 | | | | | | 77.4% | | | | | | 45.8% | | |
2023年4月
|
| | | | 313 | | | | | | 284 | | | | | | 83,130 | | | | | | 6,669日元 | | | | | | 77.0% | | | | | | 47.2% | | |
2023年5月
|
| | | | 314 | | | | | | 284 | | | | | | 86,895 | | | | | | 6,660日元 | | | | | | 75.7% | | | | | | 47.5% | | |
2023年6月
|
| | | | 314 | | | | | | 287 | | | | | | 81,280 | | | | | | 日元6,801 | | | | | | 76.0% | | | | | | 46.7% | | |
2023年7月
|
| | | | 315 | | | | | | 290 | | | | | | 88,240 | | | | | | 6,985日元 | | | | | | 76.0% | | | | | | 48.1% | | |
2023年8月
|
| | | | 316 | | | | | | 291 | | | | | | 87,224 | | | | | | 6,946日元 | | | | | | 74.6% | | | | | | 48.0% | | |
2023年9月
|
| | | | 315 | | | | | | 290 | | | | | | 84,393 | | | | | | 6,991日元 | | | | | | 76.7% | | | | | | 47.0% | | |
2023年10月
|
| | | | 315 | | | | | | 291 | | | | | | 82,249 | | | | | | 6,891日元 | | | | | | 77.4% | | | | | | 45.4% | | |
2023年11月
|
| | | | 313 | | | | | | 289 | | | | | | 75,290 | | | | | | 7,045日元 | | | | | | 77.5% | | | | | | 43.9% | | |
2023年12月
|
| | | | 314 | | | | | | 290 | | | | | | 83,124 | | | | | | 7,271日元 | | | | | | 77.7% | | | | | | 46.7% | | |
2024年1月
|
| | | | 311 | | | | | | 287 | | | | | | 74,533 | | | | | | 7,147日元 | | | | | | 76.8% | | | | | | 44.7% | | |
2024年2月
|
| | | | 311 | | | | | | 287 | | | | | | 71,376 | | | | | | 7,099日元 | | | | | | 77.6% | | | | | | 44.9% | | |
2024年3月
|
| | | | 312 | | | | | | 288 | | | | | | 77,854 | | | | | | 7,190日元 | | | | | | 77.9% | | | | | | 45.7% | | |
2024年4
|
| | | | 308 | | | | | | 285 | | | | | | 74,621 | | | | | | 日元7,143 | | | | | | 75.9% | | | | | | 43.5% | | |
2024年5月
|
| | | | 307 | | | | | | 284 | | | | | | 80,512 | | | | | | 6,964日元 | | | | | | 74.8% | | | | | | 44.9% | | |
2024年6月
|
| | | | 308 | | | | | | 285 | | | | | | 82,656 | | | | | | 7,061日元 | | | | | | 75.6% | | | | | | 47.4% | | |
2024年7月
|
| | | | 309 | | | | | | 286 | | | | | | 81,580 | | | | | | 7,060日元 | | | | | | 75.0% | | | | | | 46.6% | | |
2024年8月
|
| | | | 307 | | | | | | 283 | | | | | | 83,770 | | | | | | 日元7,144 | | | | | | 75.1% | | | | | | 47.3% | | |
2024年9月
|
| | | | 308 | | | | | | 284 | | | | | | 82,401 | | | | | | 日元7,158 | | | | | | 75.8% | | | | | | 48.0% | | |
2024年10月
|
| | | | 307 | | | | | | 282 | | | | | | 79,571 | | | | | | 6,923日元 | | | | | | 76.6% | | | | | | 45.5% | | |
| | |
數量的位置
哪家商店 運營權已售出 |
| |
總合約
商店銷售價值 運營權(以千計) |
|
2022年10月
|
| |
5
|
| |
233,000日元
|
|
2022年11月
|
| |
4
|
| |
230,000日元
|
|
2022年12月
|
| |
4
|
| |
261,000日元
|
|
2023年1月
|
| |
1
|
| |
48,000日元
|
|
2023年2月
|
| |
1
|
| |
22,000日元
|
|
2023年3月
|
| |
3
|
| |
231,000日元
|
|
2023年4月
|
| |
1
|
| |
80,000日元
|
|
2023年5月
|
| |
5
|
| |
265,000日元
|
|
2023年6月
|
| |
3
|
| |
102,000日元
|
|
2023年7月
|
| |
0
|
| |
日元0
|
|
2023年8月
|
| |
0
|
| |
日元0
|
|
2023年9月
|
| |
5
|
| |
日元107,273
|
|
2023年10月
|
| |
1
|
| |
48,000日元
|
|
2023年11月
|
| |
2
|
| |
日元42,727
|
|
2023年12月
|
| |
15
|
| |
日元794,500
|
|
| | |
數量的位置
哪家商店 運營權已售出 |
| |
總合約
商店銷售價值 運營權(以千計) |
|
2024年1月
|
| |
0
|
| |
日元0
|
|
2024年2月
|
| |
3
|
| |
200,000日元
|
|
2024年3月
|
| |
8
|
| |
306,000日元
|
|
2024年4
|
| |
2
|
| |
日元135,450
|
|
2024年5月
|
| |
6
|
| |
日元133,695
|
|
2024年6月
|
| |
2
|
| |
40,000日元
|
|
2024年7月
|
| |
1
|
| |
日元64,545
|
|
2024年8月
|
| |
3
|
| |
115,000日元
|
|
2024年9月
|
| |
4
|
| |
160,250日元
|
|
2024年10月
|
| |
1
|
| |
32,727日元
|
|
| | |
截至6月30日的六個月,
|
| |
變化(2024年vs 2023年)
|
| ||||||||||||||||||||||||||||||
(In數千,變化%數據和調整後除外
EBITDA利潤率) |
| |
2024($)
|
| |
2024(¥)
|
| |
2023(¥)
|
| |
$
|
| |
¥
|
| |
%
|
| ||||||||||||||||||
收入:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
放鬆沙龍
|
| | | $ | 19,511 | | | | | ¥ | 3,138,956 | | | | | ¥ | 2,811,984 | | | | | $ | 2,032 | | | | | ¥ | 326,972 | | | | | | 11.6% | | |
奢侈美容
|
| | | | 1,819 | | | | | | 292,631 | | | | | | 276,076 | | | | | | 103 | | | | | | 16,555 | | | | | | 6.0% | | |
數字預防醫療保健
|
| | | | 272 | | | | | | 43,694 | | | | | | 62,730 | | | | | | (118) | | | | | | (19,036) | | | | | | (30.3)% | | |
總收入
|
| | | | 21,602 | | | | | | 3,475,281 | | | | | | 3,150,790 | | | | | | 2,017 | | | | | | 324,491 | | | | | | 10.3% | | |
收入成本和運營費用:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
收入成本
|
| | | | 18,018 | | | | | | 2,898,717 | | | | | | 2,540,614 | | | | | | 2,226 | | | | | | 358,103 | | | | | | 14.1% | | |
銷售、一般和管理費用
|
| | | | 7,542 | | | | | | 1,213,238 | | | | | | 989,222 | | | | | | 1,392 | | | | | | 224,016 | | | | | | 22.6% | | |
長期資產的減損損失
|
| | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | |
收入和運營費用總成本
|
| | | | 25,560 | | | | | | 4,111,955 | | | | | | 3,529,836 | | | | | | 3,618 | | | | | | 582,119 | | | | | | 16.5% | | |
經營虧損
|
| | | | (3,958) | | | | | | (636,674) | | | | | | (379,046) | | | | | | (1,601) | | | | | | (257,628) | | | | | | — | | |
其他(費用)收入: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
股息收入
|
| | | | — | | | | | | 2 | | | | | | 2 | | | | | | — | | | | | | — | | | | | | — | | |
利息收入
|
| | | | — | | | | | | 2 | | | | | | 1 | | | | | | — | | | | | | 1 | | | | | | 100.0% | | |
利息開支
|
| | | | (128) | | | | | | (20,631) | | | | | | (16,859) | | | | | | (23) | | | | | | (3,772) | | | | | | 22.4% | | |
| | |
截至6月30日的六個月,
|
| |
變化(2024年vs 2023年)
|
| ||||||||||||||||||||||||||||||
(In數千,變化%數據和調整後除外
EBITDA利潤率) |
| |
2024($)
|
| |
2024(¥)
|
| |
2023(¥)
|
| |
$
|
| |
¥
|
| |
%
|
| ||||||||||||||||||
沙龍銷售收益
|
| | | | 198 | | | | | | 31,793 | | | | | | 68,783 | | | | | | (230) | | | | | | (36,990) | | | | | | (53.8)% | | |
其他,淨
|
| | | | 253 | | | | | | 40,738 | | | | | | (24,212) | | | | | | 404 | | | | | | 64,950 | | | | | | ― | | |
其他(費用)收入總額
|
| | | | 323 | | | | | | 51,904 | | | | | | 27,715 | | | | | | 150 | | | | | | 24,189 | | | | | | 87.3% | | |
所得稅開支
|
| | | | 22 | | | | | | 3,605 | | | | | | 3,735 | | | | | | (1) | | | | | | (130) | | | | | | (3.5)% | | |
淨虧損
|
| | | | (3,657) | | | | | | (588,375) | | | | | | (355,066) | | | | | | (1,450) | | | | | | (233,309) | | | | | | — | | |
減:歸屬於非控股權益的淨虧損
|
| | | | (38) | | | | | | (6,194) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
股東應占虧損淨額
公司 |
| | | | (3,619) | | | | | | (582,181) | | | | | | (355,066) | | | | | | (1,412) | | | | | | (227,115) | | | | | | — | | |
調整後的EBITDA(1)
|
| | | $ | (2,512) | | | | | ¥ | (404,112) | | | | | ¥ | (207,239) | | | | | $ | (1,224) | | | | | ¥ | (196,873) | | | | | | — | | |
調整EBITDA率(2)
|
| | | | (11.6)% | | | | | | (11.6)% | | | | | | (6.6)% | | | | | | — | | | | | | — | | | | | | (5.1)% | | |
| | |
截至6月30日的六個月,
|
| |||||||||||||||
(in數千,調整後EBITDA利潤率除外
|
| |
2024($)
|
| |
2024(¥)
|
| |
2023(¥)
|
| |||||||||
淨虧損
|
| | | $ | (3,657) | | | | | ¥ | (588,375) | | | | | ¥ | (355,066) | | |
股息收入及利息收入
|
| | | | ― | | | | | | (4) | | | | | | (3) | | |
利息開支
|
| | | | 128 | | | | | | 20,631 | | | | | | 16,859 | | |
其他,淨
|
| | | | (253) | | | | | | (40,738) | | | | | | 24,212 | | |
所得稅費用(福利)
|
| | | | 22 | | | | | | 3,605 | | | | | | 3,735 | | |
折舊及攤銷
|
| | | | 1,219 | | | | | | 196,102 | | | | | | 100,849 | | |
處置財產和設備淨損失和其他無形資產淨損失
|
| | | | 29 | | | | | | 4,667 | | | | | | 2,175 | | |
長期資產的減損損失
|
| | | | ― | | | | | | ― | | | | | | ― | | |
調整EBITDA
|
| | | $ | (2,512) | | | | | ¥ | (404,112) | | | | | ¥ | (207,239) | | |
調整EBITDA率
|
| | | | (11.6)% | | | | | | (11.6)% | | | | | | (6.6)% | | |
(以千爲單位,但更改百分比數據和
調整後的EBITDA利潤率) |
| |
截至2013年12月31日止的年度,
|
| |
變化(2023年與2022年)
|
| ||||||||||||||||||||||||||||||
|
2023($)
|
| |
2023(¥)
|
| |
2022(¥)
|
| |
$
|
| |
¥
|
| |
%
|
| ||||||||||||||||||||
綜合經營報表:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
收入:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
放鬆沙龍
|
| | | $ | 37,666 | | | | | ¥ | 6,059,851 | | | | | ¥ | 5,972,913 | | | | | $ | 539 | | | | | ¥ | 86,938 | | | | | | 1.5% | | |
奢侈美容
|
| | | | 3,529 | | | | | | 567,695 | | | | | | 594,761 | | | | | | (168) | | | | | ¥ | (27,066) | | | | | | (4.6)% | | |
數字預防醫療保健
|
| | | | 1,246 | | | | | | 200,397 | | | | | | 386,383 | | | | | | (1,156) | | | | | ¥ | (185,986) | | | | | | (48.1)% | | |
總收入
|
| | | | 42,441 | | | | | | 6,827,943 | | | | | | 6,954,057 | | | | | | (785) | | | | | ¥ | (126,114) | | | | | | (1.8)% | | |
收入成本和運營費用:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
收入成本
|
| | | | 32,689 | | | | | | 5,259,075 | | | | | | 5,051,600 | | | | | | 1,290 | | | | | ¥ | 207,475 | | | | | | 4.1% | | |
銷售、一般和管理費用
|
| | | | 12,186 | | | | | | 1,960,447 | | | | | | 1,805,490 | | | | | | 963 | | | | | ¥ | 154,957 | | | | | | 8.6% | | |
長期損失
資產 |
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | ¥ | — | | | | | | —% | | |
收入和運營費用總成本
|
| | | | 44,875 | | | | | | 7,219,522 | | | | | | 6,857,090 | | | | | | 2,253 | | | | | ¥ | 362,432 | | | | | | 5.3% | | |
營業收入(虧損)
|
| | | $ | (2,434) | | | | | ¥ | (391,579) | | | | | ¥ | 96,967 | | | | | $ | (3,038) | | | | | ¥ | (488,546) | | | | | | (503.8)% | | |
其他收入(費用): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
股息收入
|
| | | | — | | | | | | 2 | | | | | | 2 | | | | | | — | | | | | | — | | | | | | —% | | |
利息收入
|
| | | | 7 | | | | | | 1,111 | | | | | | 6,072 | | | | | | (31) | | | | | ¥ | (4,961) | | | | | | (81.7)% | | |
利息開支
|
| | | | (229) | | | | | | (36,868) | | | | | | (9,800) | | | | | | (168) | | | | | ¥ | (27,068) | | | | | | 276.2% | | |
沙龍銷售收益
|
| | | | 2,571 | | | | | | 413,678 | | | | | | — | | | | | | 2,571 | | | | | | 413,678 | | | | | | —% | | |
其他,淨
|
| | | | 213 | | | | | | 34,278 | | | | | | 86,533 | | | | | | (325) | | | | | ¥ | (52,255) | | | | | | (60.4)% | | |
其他收入總額
|
| | | | 2,562 | | | | | | 412,201 | | | | | | 82,807 | | | | | | 2,047 | | | | | ¥ | 329,394 | | | | | | 397.8% | | |
所得稅(福利)費用
|
| | | | (587) | | | | | | (94,427) | | | | | | 30,809 | | | | | | (778) | | | | | ¥ | (125,236) | | | | | | (406.5)% | | |
淨利潤(虧損)
|
| | | | 715 | | | | | | 115,049 | | | | | | 148,965 | | | | | | (213) | | | | | ¥ | (33,916) | | | | | | (22.8)% | | |
調整後的EBITDA(1)
|
| | | $ | 1,904 | | | | | ¥ | 306,324 | | | | | ¥ | 380,464 | | | | | $ | (462) | | | | | ¥ | (74,140) | | | | | | (19.5)% | | |
調整EBITDA率(2)
|
| | | | 4.5% | | | | | | 4.5% | | | | | | 5.5% | | | | | | | | | | | | | | | | | | (1.0)點。 | | |
| | |
截至2013年12月31日止的年度,
|
| |||||||||||||||
(in數千,調整後EBITDA利潤率除外)
|
| |
2023($)
|
| |
2023(¥)
|
| |
2022(¥)
|
| |||||||||
淨利潤(虧損)
|
| | | $ | 715 | | | | | ¥ | 115,049 | | | | | ¥ | 148,965 | | |
股息收入及利息收入
|
| | | | (7) | | | | | | (1,113) | | | | | | (6,074) | | |
利息開支
|
| | | | 229 | | | | | | 36,868 | | | | | | 9,800 | | |
所得稅費用(福利)
|
| | | | (587) | | | | | | (94,427) | | | | | | 30,809 | | |
折舊及攤銷
|
| | | | 1,570 | | | | | | 252,595 | | | | | | 184,056 | | |
處置財產和設備淨損失和其他無形資產淨損失
|
| | | | (16) | | | | | | (2,648) | | | | | | 12,908 | | |
調整EBITDA
|
| | | $ | 1,904 | | | | | ¥ | 306,324 | | | | | ¥ | 380,464 | | |
調整EBITDA率
|
| | | | 4.5% | | | | | | 4.5% | | | | | | 5.5% | | |
| | |
截至2013年12月31日止的年度,
|
| |||||||||||||||||||||
(in數千)
|
| |
2023($)
|
| |
2023(¥)
|
| |
2022(¥)
|
| |
2021(¥)
|
| ||||||||||||
淨利潤(虧損)
|
| | | $ | 715 | | | | | | 115,049 | | | | | ¥ | 148,965 | | | | | ¥ | (990,731) | | |
經營活動所用現金淨額
|
| | | | (3,927) | | | | | | (631,737) | | | | | | (685,697) | | | | | | (557,231) | | |
投資活動提供的淨現金(用於)
|
| | | | (2,042) | | | | | | (328,576) | | | | | ¥ | 580,437 | | | | | ¥ | (83,936) | | |
融資活動提供(用於)的淨現金
|
| | | | 2,867 | | | | | | 461,206 | | | | | | 340,097 | | | | | | (427,949) | | |
年內現金及現金等值物淨(減少)增加
期間 |
| | | | (3,102) | | | | | | (499,107) | | | | | | 234,837 | | | | | | (1,069,116) | | |
年初現金及現金等值物
|
| | | $ | 3,763 | | | | | | 605,454 | | | | | | 370,617 | | | | | | 1,439,733 | | |
期末現金及現金等值物
|
| | | $ | 661 | | | | | | 106,347 | | | | | ¥ | 605,454 | | | | | ¥ | 370,617 | | |
| | |
截至6月30日的六個月,
|
| |||||||||||||||
(in數千)
|
| |
2024($)
|
| |
2024(¥)
|
| |
2023(¥)
|
| |||||||||
淨利潤(虧損)
|
| | | $ | (3,657) | | | | | | (588,375) | | | | | ¥ | (355,066) | | |
經營活動所用現金淨額
|
| | | | (4,884) | | | | | | (785,720) | | | | | | (610,037) | | |
投資活動提供的淨現金(用於)
|
| | | | 4,744 | | | | | | 763,232 | | | | | | 175,653 | | |
融資活動提供(用於)的淨現金
|
| | | | 378 | | | | | | 60,789 | | | | | | (53,342) | | |
本期現金及現金等值物淨(減少)增加
|
| | | | 238 | | | | | | 38,301 | | | | | | (487,726) | | |
年初現金及現金等值物
|
| | | | 661 | | | | | | 106,347 | | | | | | 605,454 | | |
期末現金及現金等值物
|
| | | $ | 899 | | | | | | 144,648 | | | | | ¥ | 117,728 | | |
| | |
截至2024年6月30日
|
| |||||||||||||||||||||
| | |
按時期劃分的應付款項:
|
| |||||||||||||||||||||
(in千日元)
|
| |
總計
|
| |
小於1
年 |
| |
1-3年
|
| |
超過3
年 |
| ||||||||||||
債務責任
|
| | | | 1,104,922 | | | | | | 593,066 | | | | | | 284,256 | | | | | | 227,600 | | |
經營租賃義務
|
| | | | 2,034,283 | | | | | | 754,687 | | | | | | 1,118,082 | | | | | | 161,514 | | |
其他義務
|
| | | | 9,252 | | | | | | 1,950 | | | | | | 7,302 | | | | | | — | | |
總計
|
| | |
|
3,148,457
|
| | | |
|
1,349,703
|
| | | |
|
1,409,640
|
| | | |
|
389,114
|
| |
| | |
截至2023年12月31日
|
| |||||||||||||||||||||
| | |
按時期劃分的應付款項:
|
| |||||||||||||||||||||
(in千日元)
|
| |
總計
|
| |
小於1
年 |
| |
1-3年
|
| |
超過3
年 |
| ||||||||||||
債務責任
|
| | | | 1,151,217 | | | | | | 96,895 | | | | | | 777,497 | | | | | | 276,825 | | |
經營租賃義務
|
| | | | 2,192,493 | | | | | | 783,761 | | | | | | 1,189,654 | | | | | | 219,078 | | |
其他義務
|
| | | | 10,227 | | | | | | 1,950 | | | | | | 5,850 | | | | | | 2,427 | | |
總計
|
| | |
|
3,353,937
|
| | | |
|
882,606
|
| | | |
|
1,973,001
|
| | | |
|
498,330
|
| |
|
![]() |
| |
![]() |
|
| | |
管轄權
|
| |
百分比
持權益 |
| ||||||
MEDIROm共享服務公司
|
| | | | 日本 | | | | | | 100% | | |
WING Inc.
|
| | | | 日本 | | | | | | 100% | | |
JOYHANDDS WELLNESS Inc.
|
| | | | 日本 | | | | | | 100% | | |
Medirom人力資源公司
|
| | | | 日本 | | | | | | 100% | | |
SAWAN CO. LTD.
|
| | | | 日本 | | | | | | 100% | | |
ZACC歌舞團會社
|
| | | | 日本 | | | | | | 100% | | |
MEDROm母親實驗室公司(1)
|
| | | | 日本 | | | | | | 93.73% | | |
MEDIROm康復解決方案公司
|
| | | | 日本 | | | | | | 100% | | |
名稱
|
| |
年齡
|
| |
我們公司的職位
|
|
河口浩司 | | |
51
|
| | 首席執行官兼代表董事 | |
藤原文俊 | | |
58
|
| | 首席財務官兼董事 | |
野島章 | | |
60
|
| | 獨立董事 | |
小川智也 | | |
47
|
| | 獨立董事 | |
冢佐Karu * | | |
69
|
| | 公司核數師 | |
佐藤治 * | | |
64
|
| | 公司核數師 | |
Koshiaki Komatsu* | | |
50
|
| | 公司核數師 | |
(以千爲單位,不包括股票期權和類別人數)
董事及公司核數師類別 |
| |
總金額
報酬 |
| |
基本補償
|
| |
數量
人 在類別中 |
| |||||||||
執行董事(1)
|
| | | ¥ | 48,998 | | | | | ¥ | 48,998 | | | | | | 2 | | |
外部董事(2)
|
| | | ¥ | 3,150 | | | | | ¥ | 3,150 | | | | | | 2 | | |
全職公司核數師(3)
|
| | | ¥ | 3,300 | | | | | ¥ | 3,300 | | | | | | 1 | | |
外部公司核數師(4)
|
| | | ¥ | 2,100 | | | | | ¥ | 2,100 | | | | | | 2 | | |
發行名稱
|
| |
發行日期
|
| |
失效日期
|
| |
行使價
(per份額) |
| |
數量
共同 授出股份 |
| |||||||||
五季
|
| | | | 12/24/2015 | | | |
12/21/2025
|
| | | ¥ | 400 | | | | | | 285,500 | | |
第七系列
|
| | | | 12/22/2016 | | | |
12/21/2026
|
| | | ¥ | 2,000 | | | | | | 174,000 | | |
第八系列賽
|
| | | | 10/30/2020 | | | |
9/30/2026
|
| | | ¥ | 2,000 | | | | | | 150,000 | | |
第九系列(1)
|
| | | | 10/30/2020 | | | |
9/30/2024
|
| | | ¥ | 128 | | | | | | 300,000 | | |
名字
|
| |
授予日期
|
| |
開始於
鍛鍊週期 |
| |
結束
鍛鍊 期間 |
| |
行使
價格 (per份額) |
| |
總計
數量 股票 選項 授予 |
| |
總數
共同 股份 底層 股票期權 |
| ||||||||||||||||||
小川智也
|
| | | | 12/24/2015 | | | | | | 12/22/2017 | | | | | | 12/21/2025 | | | | | ¥ | 400 | | | | | | 25(1) | | | | | | 12,500 | | |
藤原文俊
|
| | | | 12/22/2016 | | | | | | 12/31/2021(3) | | | | | | 9/30/2024 | | | | | ¥ | 128 | | | | | | 40,000(2) | | | | | | 40,000 | | |
河口浩司
|
| | | | 10/30/2020 | | | | | | 10/1/2021 | | | | | | 9/30/2026 | | | | | ¥ | 2,000 | | | | | | 150,000(2) | | | | | | 150,000 | | |
| | |
普通股
實益擁有 緊接在之前 此產品(1) |
| |
普通股
實益擁有 緊接着 本次發行(1) |
| ||||||||||||||||||
受益所有人姓名
|
| |
股份
|
| |
%
|
| |
股份
|
| |
%
|
| ||||||||||||
指定執行官、董事和公司核數師: | | | | | | | | | | | | | | | | | | | | | | | | | |
河口浩司(2)
|
| | | | 2,082,503 | | | | | | 33.00% | | | | | | 2,082,503 | | | | | | 22.71% | | |
藤原文俊
|
| | | | 40,000 | | | | | | *% | | | | | | 40,000 | | | | | | *% | | |
野島章
|
| | | | 1,200 | | | | | | * | | | | | | 1,200 | | | | | | * | | |
小川智也(3)
|
| | | | 41,000 | | | | | | * | | | | | | 41,000 | | | | | | * | | |
嘉柳冢佐
|
| | | | 1,200 | | | | | | * | | | | | | 1,200 | | | | | | * | | |
佐藤治
|
| | | | 17,500 | | | | | | * | | | | | | 17,500 | | | | | | * | | |
小松敏明
|
| | | | — | | | | | | * | | | | | | — | | | | | | * | | |
所有指定的執行官、董事和公司核數師作爲一個群體(七人)
|
| | | | 2,183,403 | | | | | | 34.60% | | | | | | 2,183,403 | | | | | | 23.81% | | |
5%或以上股東:(5) | | | | | | | | | | | | | | | | | | | | | | | | | |
河口浩司
|
| | | | 2,082,503 | | | | | | 33.00% | | | | | | 2,082,503 | | | | | | 22.71% | | |
庫富公司(4)
|
| | | | 662,251 | | | | | | 10.49% | | | | | | 662,251 | | | | | | 7.22% | | |
|
存放或提取普通股的人
或美國存托股份持有者必須支付: |
| |
用於:
|
|
| 每100個美國存託憑證(或100個美國存託憑證的一部分)5美元(或以下) | | |
發行美國存託憑證,包括因股份、權利或其他財產的分配而產生的發行
出於提款目的取消ADS,包括存款協議終止
|
|
| 每個ADS 0.05美元(或更少) | | | 向ADS持有人的任何現金分配 | |
| 費用相當於分配給您的證券是普通股且普通股已存入以發行美國存託憑證時應支付的費用 | | | 分配給存管證券(包括權利)持有人的證券的分配,並由存管機構分配給ADS持有人 | |
| 每個日曆年每個ADS 0.05美元(或更少) | | | 存管服務 | |
| 註冊或轉讓費 | | | 當您存入或提取股份時,將股份在我們的股份登記冊上轉移和登記至存託人或其代理人的名稱 | |
| 託管人費用 | | | 電報(包括SWIFT)和傳真傳輸(存款協議中明確規定時)將外幣兌換爲美元 | |
| 存託人或託管人必須就任何ADS或相關普通股ADS支付的稅款和其他政府費用,例如股票轉讓稅、印花稅或預扣稅 | | | 根據需要 | |
| 存管人或其代理人爲存管證券提供服務而產生的任何費用 | | | 必要時 | |
名稱
|
| |
數量
ADSs |
| |||
ThinkEquity LLC
|
| | | | 2,860,000 | | |
總計
|
| | | | 2,860,000 | | |
| | | | | | | | |
總計
|
| |||||||||
| | |
每股美國存
|
| |
沒有
選項 |
| |
與
選項 |
| |||||||||
公開發行價
|
| | | $ | 1.75 | | | | | $ | 5,005,000 | | | | | $ | 5,755,750 | | |
承保折扣和佣金(7.5%)
|
| | | $ | 0.13125 | | | | | $ | 375,375 | | | | | $ | 431,681 | | |
非實報費用津貼(1.0%)
|
| | | $ | 0.0175 | | | | | $ | 50,050 | | | | | $ | 57,558 | | |
收入(不計費用)歸我們所有
|
| | | $ | 1.60125 | | | | | $ | 4,579,575 | | | | | $ | 5,266,511 | | |
描述
|
| |
量
|
| |||
美國證券交易委員會註冊費
|
| | | $ | 522 | | |
金融業監管局備案費
|
| | | | 1,277 | | |
會計費用和費用
|
| | | | 90,365 | | |
法律費用和開支
|
| | | | 572,285 | | |
路演費用
|
| | | | 40,000 | | |
印刷費
|
| | | | 14,148 | | |
雜項費用
|
| | | | 39,500 | | |
總計
|
| | |
$
|
758,397
|
| |
|
截至2023年和2022年12月31日以及截至2023年、2022年和2021年12月31日止年度的經審計合併財務報表
|
| | | | | | |
| | | | | F-2 | | | |
| | | | | F-3 | | | |
| | | | | F-4 | | | |
| | | | | F-5 | | | |
| | | | | F-6 | | | |
| | | | | F-7 | | | |
| | | | | F-9 | | |
|
截至2024年6月30日以及截至2024年6月30日和2023年6月30日止六個月的未經審計簡明合併財務報表
|
| | | | | | |
| | | | | F-42 | | | |
| | | | | F-43 | | | |
| | | | | F-44 | | | |
| | | | | F-45 | | | |
| | | | | F-47 | | |
| | |
12月31日,
|
| |||||||||
| | |
2023
|
| |
2022
|
| ||||||
資產 | | | | | | | | | | | | | |
流動資產: | | | | | | | | | | | | | |
現金及現金等價物
|
| | | ¥ | 106,347 | | | | | ¥ | 605,454 | | |
定期存款
|
| | | | 26,502 | | | | | | 26,500 | | |
應收賬款-貿易,淨額
|
| | | | 621,867 | | | | | | 534,686 | | |
應收賬款-其他,淨額
|
| | | | 606,074 | | | | | | 789,819 | | |
庫存
|
| | | | 139,982 | | | | | | 114,109 | | |
預付費用和其他流動資產
|
| | | | 257,932 | | | | | | 292,643 | | |
流動資產總額
|
| | | | 1,758,704 | | | | | | 2,363,211 | | |
財產和設備,淨值
|
| | | | 451,498 | | | | | | 424,288 | | |
商譽
|
| | | | 484,564 | | | | | | 539,490 | | |
其他無形資產,淨值
|
| | | | 920,700 | | | | | | 403,674 | | |
投資
|
| | | | 81,542 | | | | | | 53,020 | | |
長期應收賬款-其他,淨額
|
| | | | 95,797 | | | | | | 99,299 | | |
使用權資產-經營租賃,淨值
|
| | | | 2,089,402 | | | | | | 1,955,354 | | |
租賃和擔保按金
|
| | | | 848,691 | | | | | | 895,344 | | |
遞延所得稅資產,淨額
|
| | | | 101,636 | | | | | | ― | | |
其他資產
|
| | | | 16,655 | | | | | | 13,666 | | |
總資產
|
| | | ¥ | 6,849,189 | | | | | ¥ | 6,747,346 | | |
負債和股東赤字 | | | | | | | | | | | | | |
流動負債: | | | | | | | | | | | | | |
應付賬款
|
| | | ¥ | 137,697 | | | | | ¥ | 207,581 | | |
應計費用
|
| | | | 1,261,909 | | | | | | 1,383,579 | | |
短期借款
|
| | | | 400,000 | | | | | | ― | | |
長期借款的流動部分
|
| | | | 100,415 | | | | | | 99,168 | | |
應計所得稅
|
| | | | 14,888 | | | | | | 59,894 | | |
合同責任的當前部分
|
| | | | 109,307 | | | | | | 89,008 | | |
收到的預支款
|
| | | | 402,742 | | | | | | 507,405 | | |
租賃負債的當前部分
|
| | | | 763,422 | | | | | | 769,769 | | |
其他流動負債
|
| | | | 370,213 | | | | | | 525,563 | | |
流動負債總額
|
| | | | 3,560,593 | | | | | | 3,641,967 | | |
借款-扣除流動部分
|
| | | | 1,050,802 | | | | | | 1,149,769 | | |
收按金
|
| | | | 261,922 | | | | | | 304,577 | | |
合同負債-扣除流動部分
|
| | | | 71,134 | | | | | | 156,431 | | |
租賃負債-扣除流動部分
|
| | | | 1,334,630 | | | | | | 1,212,629 | | |
資產報廢責任
|
| | | | 344,346 | | | | | | 310,929 | | |
其他負債
|
| | | | 9,801 | | | | | | 30,422 | | |
總負債
|
| | | | 6,633,228 | | | | | | 6,806,724 | | |
承諾和連續性(注17) | | | | | | | | | | | | | |
股東股票(赤字): | | | | | | | | | | | | | |
普通股,無面值;授權股19,899,999股;發行股4,975,000股
2023年和2022年12月31日已發行股票爲4,882,500股 |
| | | | 19,900 | | | | | | 1,223,134 | | |
A類普通股,無面值;授權1股;發行1股和1股
2023年和2022年12月31日未償還 |
| | | | 100 | | | | | | 100 | | |
庫存股,按成本計算-2023年和2022年12月31日爲92,500股普通股
|
| | | | (3,000) | | | | | | (3,000) | | |
借記資本公積
|
| | | | 113,602 | | | | | | 1,265,456 | | |
留存收益(累計赤字)
|
| | | | 80,277 | | | | | | (2,545,068) | | |
公司股東應占權益總額(虧損)
|
| | | | 210,879 | | | | | | (59,378) | | |
非控制性權益
|
| | | | 5,082 | | | | | | — | | |
權益總額(赤字)
|
| | | | 215,961 | | | | | | (59,378) | | |
負債總額和股東權益(赤字)
|
| | | ¥ | 6,849,189 | | | | | ¥ | 6,747,346 | | |
| | |
截至12月31日,
|
| |||||||||||||||
| | |
2023
|
| |
2022
|
| |
2021
|
| |||||||||
收入: | | | | | | | | | | | | | | | | | | | |
直營沙龍收入
|
| | | ¥ | 5,656,519 | | | | | ¥ | 5,396,294 | | | | | ¥ | 4,006,834 | | |
特許經營收入
|
| | | | 971,027 | | | | | | 1,163,998 | | | | | | 1,359,026 | | |
其他收入
|
| | | | 200,397 | | | | | | 393,765 | | | | | | 43,965 | | |
總收入
|
| | | | 6,827,943 | | | | | | 6,954,057 | | | | | | 5,409,825 | | |
收入成本和運營費用: | | | | | | | | | | | | | | | | | | | |
直營沙龍的收入成本
|
| | | | 4,552,408 | | | | | | 4,129,240 | | | | | | 3,281,781 | | |
特許經營收入成本
|
| | | | 523,330 | | | | | | 645,733 | | | | | | 691,286 | | |
其他收入成本
|
| | | | 183,337 | | | | | | 276,627 | | | | | | 21,347 | | |
銷售、一般和管理費用
|
| | | | 1,960,447 | | | | | | 1,805,490 | | | | | | 1,822,787 | | |
長期資產的減損損失
|
| | | | ― | | | | | | ― | | | | | | 63,211 | | |
收入和運營費用總成本
|
| | | | 7,219,522 | | | | | | 6,857,090 | | | | | | 5,880,412 | | |
營業收入(虧損)
|
| | | | (391,579) | | | | | | 96,967 | | | | | | (470,587) | | |
其他收入(費用): | | | | | | | | | | | | | | | | | | | |
股息收入
|
| | | | 2 | | | | | | 2 | | | | | | 2 | | |
利息收入
|
| | | | 1,111 | | | | | | 6,072 | | | | | | 839 | | |
利息開支
|
| | | | (36,868) | | | | | | (9,800) | | | | | | (11,950) | | |
沙龍銷售收益
|
| | | | 413,678 | | | | | | ― | | | | | | ― | | |
補貼
|
| | | | 21,376 | | | | | | 20,625 | | | | | | 27,846 | | |
外匯收入
|
| | | | 26,825 | | | | | | 14,830 | | | | | | 14,992 | | |
其他,淨
|
| | | | (13,923) | | | | | | 51,078 | | | | | | 24,377 | | |
其他(費用)收入總額
|
| | | | 412,201 | | | | | | 82,807 | | | | | | 56,106 | | |
所得稅費用前收入(損失)
|
| | | | 20,622 | | | | | | 179,774 | | | | | | (414,481) | | |
所得稅(福利)費用
|
| | | | (94,427) | | | | | | 30,809 | | | | | | 576,250 | | |
淨利潤(虧損)
|
| | | | 115,049 | | | | | | 148,965 | | | | | | (990,731) | | |
減:歸屬於非控股權益的淨虧損
|
| | | | (355) | | | | | | ― | | | | | | ― | | |
歸屬於公司股東的淨利潤(虧損)
|
| | | ¥ | 115,404 | | | | | ¥ | 148,965 | | | | | ¥ | (990,731) | | |
歸屬於公司股東的每股淨收益(虧損)
|
| | | | | | | | | | | | | | | | | | |
基本
|
| | | ¥ | 23.64 | | | | | ¥ | 30.54 | | | | | ¥ | (203.13) | | |
稀釋
|
| | | ¥ | 22.34 | | | | | ¥ | 27.23 | | | | | ¥ | (203.13) | | |
加權平均流通股 | | | | | | | | | | | | | | | | | | | |
基本
|
| | | | 4,882,501 | | | | | | 4,877,405 | | | | | | 4,877,405 | | |
稀釋
|
| | | | 5,166,653 | | | | | | 5,470,655 | | | | | | 4,877,405 | | |
| | |
普通股
|
| |
A類
普通股 |
| |
庫藏股
|
| |
額外
實收 資本 |
| |
保留
盈利 (累積 赤字) |
| |
非
控制 興趣 |
| |
總計
|
| |||||||||||||||||||||||||||||||||||||||
|
股份
|
| |
量
|
| |
股份
|
| |
量
|
| |
股份
|
| |
量
|
| ||||||||||||||||||||||||||||||||||||||||||||
餘額,2021年1月1日
|
| | | | 4,915,000 | | | | | ¥ | 1,179,313 | | | | | | 1 | | | | | ¥ | 100 | | | | | | 92,500 | | | | | ¥ | (3,000) | | | | | ¥ | 1,018,146 | | | | | ¥ | (1,703,302) | | | | | ¥ | ― | | | | | ¥ | 491,257 | | |
發行普通股行使超額配股,扣除發行成本
|
| | | | 60,000 | | | | | | 43,821 | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | 43,821 | | | | | | ― | | | | | | ― | | | | | | 87,642 | | |
淨虧損
|
| | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | (990,731) | | | | | | ― | | | | | | (990,731) | | |
股票補償
|
| | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | 196,853 | | | | | | ― | | | | | | ― | | | | | | 196,853 | | |
期權購買對價的歸屬
|
| | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | 6,636 | | | | | | ― | | | | | | ― | | | | | | 6,636 | | |
餘額,2021年12月31日
|
| | | | 4,975,000 | | | | | ¥ | 1,223,134 | | | | | | 1 | | | | | ¥ | 100 | | | | | | 92,500 | | | | | ¥ | (3,000) | | | | | ¥ | 1,265,456 | | | | | ¥ | (2,694,033) | | | | | ¥ | ― | | | | | ¥ | (208,343) | | |
淨收入
|
| | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | 148,965 | | | | | | ― | | | | | | 148,965 | | |
餘額,2022年12月31日
|
| | | | 4,975,000 | | | | | ¥ | 1,223,134 | | | | | | 1 | | | | | ¥ | 100 | | | | | | 92,500 | | | | | ¥ | (3,000) | | | | | ¥ | 1,265,456 | | | | | ¥ | (2,545,068) | | | | | ¥ | ― | | | | | ¥ | (59,378) | | |
減少普通股和額外實繳資本
|
| | | | ― | | | | | | (1,203,234) | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | (1,306,707) | | | | | | 2,509,941 | | | | | | ― | | | | | | ― | | |
淨收入
|
| | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | 115,404 | | | | | | (355) | | | | | | 115,049 | | |
出售子公司股份收益
|
| | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | 154,853 | | | | | | ― | | | | | | 5,437 | | | | | | 160,290 | | |
餘額,2023年12月31日
|
| | | | 4,975,000 | | | | | ¥ | 19,900 | | | | | | 1 | | | | | ¥ | 100 | | | | | | 92,500 | | | | | ¥ | (3,000) | | | | | ¥ | 113,602 | | | | | ¥ | 80,277 | | | | | ¥ | 5,082 | | | | | ¥ | 215,961 | | |
| | |
截至12月31日,
|
| |||||||||||||||
| | |
2023
|
| |
2022
|
| |
2021
|
| |||||||||
經營活動產生的現金流量: | | | | | | | | | | | | | | | | | | | |
淨利潤(虧損)
|
| | | ¥ | 115,049 | | | | | ¥ | 148,965 | | | | | ¥ | (990,731) | | |
將淨利潤(虧損)與經營活動中使用的淨現金進行調節的調整:
|
| | | | | | | | | | | | | | | | | | |
折舊及攤銷
|
| | | | 252,595 | | | | | | 184,056 | | | | | | 126,243 | | |
直接擁有的沙龍向特許經營商銷售的損失
|
| | | | ― | | | | | | ― | | | | | | 2,692 | | |
直接擁有的沙龍銷售收益
|
| | | | (1,244,240) | | | | | | (858,548) | | | | | | (541,472) | | |
壞賬
|
| | | | 1,958 | | | | | | (36,355) | | | | | | 28,808 | | |
股票補償
|
| | | | ― | | | | | | ― | | | | | | 196,853 | | |
外幣兌換(收益)損失
|
| | | | (17,402) | | | | | | ― | | | | | | ― | | |
(收益)處置財產和設備淨損失、其他無形資產淨損失和善意
|
| | | | (2,648) | | | | | | 12,908 | | | | | | 3,614 | | |
長期資產的減損損失
|
| | | | ― | | | | | | ― | | | | | | 63,211 | | |
遞延所得稅,淨額
|
| | | | (101,636) | | | | | | ― | | | | | | 551,483 | | |
其他非現金損失-淨
|
| | | | 45,718 | | | | | | ― | | | | | | 819 | | |
經營資產和負債變化:
|
| | | | | | | | | | | | | | | | | | |
應收賬款-貿易,淨額
|
| | | | 580,681 | | | | | | (222,384) | | | | | | (37,024) | | |
應收賬款-其他,淨額
|
| | | | 43,382 | | | | | | (210,476) | | | | | | (87,148) | | |
庫存
|
| | | | (25,873) | | | | | | (95,406) | | | | | | (2,441) | | |
預付費用和其他流動資產
|
| | | | (530) | | | | | | (181,477) | | | | | | (74,799) | | |
租賃和擔保按金
|
| | | | 46,652 | | | | | | (27,185) | | | | | | (70,662) | | |
應付賬款
|
| | | | (69,884) | | | | | | (23,318) | | | | | | 58,437 | | |
應計費用
|
| | | | 97,045 | | | | | | 517,714 | | | | | | 195,541 | | |
應計所得稅
|
| | | | (45,006) | | | | | | 19,173 | | | | | | (2,897) | | |
合約負債
|
| | | | (64,999) | | | | | | (82,636) | | | | | | (162,793) | | |
收到的預支款
|
| | | | (104,663) | | | | | | (111,109) | | | | | | 96,198 | | |
其他流動負債
|
| | | | (77,447) | | | | | | 254,742 | | | | | | 130,110 | | |
收按金
|
| | | | (42,656) | | | | | | (24,411) | | | | | | (46,501) | | |
其他資產和其他負債-淨值
|
| | | | (17,833) | | | | | | 50,050 | | | | | | 5,228 | | |
經營活動所用現金淨額
|
| | | | (631,737) | | | | | | (685,697) | | | | | | (557,231) | | |
投資活動產生的現金流量: | | | | | | | | | | | | | | | | | | | |
購買定期存款
|
| | | | ― | | | | | | ― | | | | | | (26,402) | | |
定期存款到期收益
|
| | | | ― | | | | | | ― | | | | | | 6,000 | | |
列賬之投資
|
| | | | (3,094) | | | | | | ― | | | | | | (52,520) | | |
收購物業及設備
|
| | | | (135,840) | | | | | | (120,740) | | | | | | (95,651) | | |
出售財產和設備的收益
|
| | | | ― | | | | | | 40,620 | | | | | | ― | | |
收購無形資產
|
| | | | (786,178) | | | | | | (45,761) | | | | | | (18,127) | | |
出售沙龍的收益
|
| | | | 584,768 | | | | | | 851,719 | | | | | | 430,000 | | |
收購企業-扣除收購現金
|
| | | | ― | | | | | | (148,000) | | | | | | (375,757) | | |
收到的短期應收貸款付款
|
| | | | 113 | | | | | | ― | | | | | | 450 | | |
長期應收賬款已收到付款-其他,淨額
|
| | | | 11,655 | | | | | | 2,599 | | | | | | 9,488 | | |
取消保險的收益
|
| | | | ― | | | | | | ― | | | | | | 38,583 | | |
投資活動提供的淨現金(用於)
|
| | | ¥ | (328,576) | | | | | ¥ | 580,437 | | | | | ¥ | (83,936) | | |
| | |
截至12月31日,
|
| |||||||||||||||
| | |
2023
|
| |
2022
|
| |
2021
|
| |||||||||
融資活動產生的現金流量: | | | | | | | | | | | | | | | | | | | |
發行普通股行使超額配股的收益,扣除發行成本
|
| | | ¥ | ― | | | | | ¥ | ― | | | | | ¥ | 87,642 | | |
短期借款收益
|
| | | | 400,000 | | | | | | ― | | | | | | ― | | |
償還短期借款
|
| | | | ― | | | | | | (162,252) | | | | | | ― | | |
長期借款收益
|
| | | | ― | | | | | | 547,619 | | | | | | ― | | |
償還長期借款
|
| | | | (99,084) | | | | | | (45,270) | | | | | | (251,084) | | |
出售子公司股票的收益
|
| | | | 160,290 | | | | | | ― | | | | | | ― | | |
支付與業務相關的分期付款
收購 |
| | | | ― | | | | | | ― | | | | | | (2,888) | | |
支付延期發行成本
|
| | | | ― | | | | | | ― | | | | | | (261,619) | | |
融資活動提供(用於)的淨現金
|
| | | | 461,206 | | | | | | 340,097 | | | | | | (427,949) | | |
現金及現金等值物淨(減少)增加
|
| | | | (499,107) | | | | | | 234,837 | | | | | | (1,069,116) | | |
年初現金及現金等值物
|
| | | | 605,454 | | | | | | 370,617 | | | | | | 1,439,733 | | |
年終現金及現金等值物
|
| | | ¥ | 106,347 | | | | | ¥ | 605,454 | | | | | ¥ | 370,617 | | |
現金流量信息的補充披露: | | | | | | | | | | | | | | | | | | | |
年內支付的現金用於:
|
| | | | | | | | | | | | | | | | | | |
興趣
|
| | | ¥ | 34,575 | | | | | ¥ | 7,535 | | | | | ¥ | 10,865 | | |
所得稅
|
| | | | 52,105 | | | | | | 30,809 | | | | | | 45,505 | | |
非現金投資和融資活動:
|
| | | | | | | | | | | | | | | | | | |
爲換取租賃負債而獲得的使用權資產
|
| | | | 931,521 | | | | | | 673,468 | | | | | | 917,135 | | |
應計費用中包含的財產和設備購買
|
| | | | 4,624 | | | | | | ― | | | | | | 23,488 | | |
計入應計費用的無形資產購買
|
| | | | 9,480 | | | | | | ― | | | | | | 14,236 | | |
沙龍銷售計入應收賬款
|
| | | | 455,464 | | | | | | 134,876 | | | | | | 129,000 | | |
與收購非控股權益相關的應付款項,包括在強制贖回非控股權益中
利益 |
| | | | ― | | | | | | ― | | | | | | 148,000 | | |
減少普通股和額外實繳資本
|
| | | | 2,509,941 | | | | | | ― | | | | | | ― | | |
| | |
數量
放鬆沙龍 |
| |||||||||||||||
| | |
2023
|
| |
2022
|
| |
2021
|
| |||||||||
直營
|
| | | | 217 | | | | | | 199 | | | | | | 188 | | |
專營
|
| | | | 97 | | | | | | 113 | | | | | | 124 | | |
總計
|
| | | | 314 | | | | | | 312 | | | | | | 312 | | |
|
租賃物業裝修
|
| | 15年或剩餘租期中較短者 | |
| 車輛 | | | 2 - 6年 | |
|
工具、傢俱和固定裝置
|
| | 3年 - 13年 | |
| | |
幾千日元
|
| |||
| | |
的公允價值
資產/負債 |
| |||
現金
|
| | | ¥ | 81,802 | | |
應收賬款-其他
|
| | | | 49,573 | | |
庫存
|
| | | | 5,408 | | |
預付費用和其他流動資產
|
| | | | 2,234 | | |
物業及設備
|
| | | | 39,232 | | |
其他無形資產
|
| | | | 240,000 | | |
使用權資產經營租賃
|
| | | | 202,196 | | |
其他資產
|
| | | | 68,497 | | |
購置資產總額
|
| | | | 688,942 | | |
應付賬款
|
| | | | (6,041) | | |
應計費用和其他流動負債
|
| | | | (42,168) | | |
ZACC強制贖回非控股權益
|
| | | | (148,000) | | |
租賃負債
|
| | | | (201,076) | | |
| | |
萬日元
|
| |||
| | |
公平值
資產/負債 |
| |||
借貸
|
| | | | (249,263) | | |
資產報廢責任
|
| | | | (14,147) | | |
遞延稅項負債
|
| | | | (73,488) | | |
承擔負債總額
|
| | | | (734,183) | | |
承擔淨負債
|
| | | | (45,241) | | |
轉讓對價的公允價值
|
| | | | 122,000 | | |
商譽
|
| | | ¥ | 167,241 | | |
|
| | |
萬日元
|
| |||
| | |
公平值
資產/負債 |
| |||
現金
|
| | | ¥ | 7,824 | | |
應收賬款-其他
|
| | | | 18,228 | | |
庫存
|
| | | | 3,391 | | |
預付費用和其他流動資產
|
| | | | 16,643 | | |
物業及設備
|
| | | | 70,497 | | |
其他無形資產
|
| | | | 100,000 | | |
使用權資產經營租賃
|
| | | | 168,242 | | |
其他長期資產
|
| | | | 57,259 | | |
購置資產總額
|
| | | | 442,084 | | |
應付賬款
|
| | | | (99,405) | | |
應計費用
|
| | | | (16,271) | | |
收到的預支款
|
| | | | (60,651) | | |
租賃負債
|
| | | | (165,560) | | |
資產報廢責任
|
| | | | (25,060) | | |
| | |
萬日元
|
| |||
| | |
公平值
資產/負債 |
| |||
遞延稅項負債
|
| | | | (30,620) | | |
其他負債
|
| | | | (14,701) | | |
承擔負債總額
|
| | | | (412,268) | | |
收購資產淨值
|
| | | | 29,816 | | |
轉讓對價的公允價值
|
| | | | 140,697 | | |
商譽
|
| | | ¥ | 110,881 | | |
|
| | |
2021
|
| |||
物業及設備
|
| | | ¥ | 36,299 | | |
其他無形資產
|
| | | | 15,000 | | |
購置資產總額
|
| | | | 51,299 | | |
資產報廢責任
|
| | | | (33,876) | | |
承擔負債總額
|
| | | | (33,876) | | |
收購資產淨值
|
| | | | 17,423 | | |
轉讓對價的公允價值
|
| | | | 202,686 | | |
商譽
|
| | | | 185,263 | | |
購買便宜貨的收益
|
| | | ¥ | ― | | |
| | |
萬日元
|
| |||||||||
| | |
2023
|
| |
2022
|
| ||||||
租賃物業裝修
|
| | | ¥ | 560,639 | | | | | ¥ | 539,553 | | |
車輛
|
| | | | 25,586 | | | | | | 18,089 | | |
工具、傢俱和固定裝置
|
| | | | 161,666 | | | | | | 114,663 | | |
總計
|
| | | | 747,891 | | | | | | 672,305 | | |
累計折舊和攤銷
|
| | | | (296,393) | | | | | | (248,017) | | |
| | | | ¥ | 451,498 | | | | | ¥ | 424,288 | | |
| | |
萬日元
|
| |||||||||
| | |
2023
|
| |
2022
|
| ||||||
須攤銷的無形資產: | | | | | | | | | | | | | |
內部使用的軟件
|
| | | ¥ | 220,343 | | | | | ¥ | 156,236 | | |
客戶關係
|
| | | | 180,000 | | | | | | 180,000 | | |
商店經營權
|
| | | | 637,138 | | | | | | 43,777 | | |
商標
|
| | | | 160,000 | | | | | | 160,000 | | |
其他
|
| | | | 750 | | | | | | 750 | | |
總計
|
| | | | 1,198,231 | | | | | | 540,763 | | |
累計攤銷
|
| | | | (277,900) | | | | | | (137,458) | | |
賬面淨值
|
| | | | 920,331 | | | | | | 403,305 | | |
無需攤銷的無形資產: | | | | | | | | | | | | | |
商譽
|
| | | | 484,564 | | | | | | 539,490 | | |
電話權
|
| | | | 369 | | | | | | 369 | | |
總計
|
| | | | 484,933 | | | | | | 539,859 | | |
無形資產總額
|
| | | ¥ | 1,405,264 | | | | | ¥ | 943,164 | | |
| | |
萬日元
|
| |||
截至12月31日的年度: | | | | | | | |
2024
|
| | | ¥ | 285,138 | | |
2025
|
| | | | 279,186 | | |
2026
|
| | | | 206,059 | | |
2027
|
| | | | 60,292 | | |
2028
|
| | | | 45,545 | | |
此後
|
| | | | 44,111 | | |
總計
|
| | | ¥ | 920,331 | | |
| | |
萬日元
|
| |||
2021年12月31日餘額
|
| | | ¥ | 600,329 | | |
出售直營沙龍,關閉直營沙龍
|
| | | | (60,839) | | |
2022年12月31日餘額
|
| | | ¥ | 539,490 | | |
出售直屬沙龍,關閉直屬沙龍
|
| | | | (54,926) | | |
2023年12月31日的餘額
|
| | | ¥ | 484,564 | | |
| | |
賬面值
|
| | | | | | | | | | | | | |||||||||
| | |
萬日元
|
| |
所有權
|
| ||||||||||||||||||
| | |
2023
|
| |
2022
|
| |
2023
|
| |
2022
|
| ||||||||||||
矩陣工業公司
|
| | | ¥ | 77,948 | | | | | ¥ | 52,520 | | | | | | 2.89% | | | | | | 0.09% | | |
其他
|
| | | | 3,594 | | | | | | 500 | | | | | | ― | | | | | | ― | | |
總計
|
| | | ¥ | 81,542 | | | | | ¥ | 53,020 | | | | | | | | | | | | | | |
| | |
幾千日元
|
| |||||||||
| | |
2023
|
| |
2022
|
| ||||||
短期借款
|
| | | ¥ | 400,000 | | | | | ¥ | ― | | |
借款(截至2035年到期,截至2022年12月31日加權平均利率爲1.12%,截至2035年到期,截至2021年12月31日加權平均利率爲0.66%)
|
| | | | 651,217 | | | | | | 748,937 | | |
公司可轉換債券
|
| | | | 500,000 | | | | | | 500,000 | | |
借款的流動部分
|
| | | | (500,415) | | | | | | (99,168) | | |
借款,扣除流動部分
|
| | | ¥ | 1,050,802 | | | | | ¥ | 1,149,769 | | |
| | |
萬日元
|
| |||
截至12月31日的年度: | | | | | | | |
2024
|
| | | ¥ | 100,415 | | |
2025
|
| | | | 86,603 | | |
2026
|
| | | | 94,587 | | |
2027
|
| | | | 594,627 | | |
2028
|
| | | | 94,664 | | |
2029年及以後
|
| | | | 180,321 | | |
總計
|
| | | ¥ | 1,151,217 | | |
| | |
幾千日元
|
| |||||||||
| | |
2023
|
| |
2022
|
| ||||||
期初餘額
|
| | | ¥ | 310,929 | | | | | ¥ | 298,994 | | |
產生負債
|
| | | | 34,160 | | | | | | 2,150 | | |
負債已解決
|
| | | | (3,838) | | | | | | (14,639) | | |
附加費用
|
| | | | 3,095 | | | | | | 24,424 | | |
期末餘額
|
| | | ¥ | 344,346 | | | | | ¥ | 310,929 | | |
| | |
萬日元
|
| |||||||||||||||
| | |
2023
|
| |
2022
|
| |
2021
|
| |||||||||
固定租賃成本(a)
|
| | | ¥ | 893,347 | | | | | ¥ | 866,730 | | | | | ¥ | 801,292 | | |
可變租賃成本(b)
|
| | | | 45,410 | | | | | | 40,661 | | | | | | 33,167 | | |
短期成本
|
| | | | 44,115 | | | | | | 19,977 | | | | | | 38,876 | | |
總計
|
| | | ¥ | 982,872 | | | | | ¥ | 927,368 | | | | | ¥ | 873,335 | | |
| | |
萬日元
|
| |||||||||||||||
| | |
2023
|
| |
2022
|
| |
2021
|
| |||||||||
就計入租賃負債計量的金額支付的現金: | | | | | | | | | | | | | | | | | | | |
經營現金流量
|
| | | ¥ | 982,872 | | | | | ¥ | 938,095 | | | | | ¥ | 881,822 | | |
爲換取租賃負債而獲得的使用權資產
|
| | | | 931,521 | | | | | | 673,468 | | | | | | 917,135 | | |
加權平均剩餘租期(年)
|
| | | | 3.7 | | | | | | 3.7 | | | | | | 3.2 | | |
加權平均折價率
|
| | | | 2.02% | | | | | | 2.12% | | | | | | 1.64% | | |
| | |
萬日元
|
| |||
截至12月31日的年度: | | | | | | | |
2024
|
| | | ¥ | 783,761 | | |
2025
|
| | | | 560,888 | | |
2026
|
| | | | 389,086 | | |
2027
|
| | | | 239,680 | | |
| | |
萬日元
|
| |||
2028
|
| | | | 132,409 | | |
2029年及以後
|
| | | | 86,669 | | |
總計
|
| | | | 2,192,493 | | |
減:利息部分
|
| | | | (94,441) | | |
最低租賃付款額現值
|
| | | ¥ | 2,098,052 | | |
|
| | |
萬日元
|
| |||||||||||||||
| | |
2023
|
| |
2022
|
| |
2021
|
| |||||||||
固定轉售收入
|
| | | ¥ | 344,875 | | | | | ¥ | 429,419 | | | | | ¥ | 420,138 | | |
可變轉售收入
|
| | | | 19,492 | | | | | | 22,256 | | | | | | 17,838 | | |
總計
|
| | | ¥ | 364,367 | | | | | ¥ | 451,675 | | | | | ¥ | 437,976 | | |
| | |
萬日元
|
| |||
截至12月31日的年度: | | | | | | | |
2024
|
| | | ¥ | 250,565 | | |
2025
|
| | | | 180,614 | | |
2026
|
| | | | 103,085 | | |
2027
|
| | | | 46,203 | | |
2028
|
| | | | 25,043 | | |
2029年及以後
|
| | | | 21,340 | | |
總計
|
| | | ¥ | 626,850 | | |
| | | | | | | | |
日元
|
| |
年
|
| |
萬日元
|
| |||||||||
| | |
股份數目
|
| |
加權平均
行使 價格 |
| |
加權平均
剩餘 承包期 |
| |
總內在
值 |
| ||||||||||||
截至2021年12月31日未償還
|
| | | | 599,800 | | | | | | 857 | | | | | | 3.5 | | | | | | 192,570 | | |
可於2021年12月31日取消
|
| | | | 599,800 | | | | | | 857 | | | | | | 3.5 | | | | | | 192,570 | | |
被沒收/過期
|
| | | | (6,550) | | | | | | 128 | | | | | | | | | | | | | | |
截至2022年12月31日未償還
|
| | | | 593,250 | | | | | | 865 | | | | | | 2.7 | | | | | | 150,696 | | |
可於2022年12月31日取消
|
| | | | 593,250 | | | | | ¥ | 865 | | | | | | 2.7 | | | | | ¥ | 150,696 | | |
恢復
|
| | | | 3,200 | | | | | | 128 | | | | | | | | | | | | | | |
被沒收/過期
|
| | | | (6,950) | | | | | | 402 | | | | | | | | | | | | | | |
截至2023年12月31日未償還
|
| | | | 589,500 | | | | | | 867 | | | | | | 1.5 | | | | | | 228,719 | | |
可於2023年12月31日取消
|
| | | | 589,500 | | | | | ¥ | 867 | | | | | | 1.5 | | | | | ¥ | 228,719 | | |
| | |
萬日元
|
| |||||||||||||||||||||||||||
| | |
放鬆
沙龍 |
| |
數字
預防性 醫療保健 |
| |
豪華
美容 |
| |
企業
和 消除 |
| |
綜合
|
| |||||||||||||||
截至2023年12月31日的年度 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
收入
|
| | | ¥ | 6,059,851 | | | | | ¥ | 200,397 | | | | | ¥ | 567,695 | | | | | ¥ | ― | | | | | ¥ | 6,827,943 | | |
營業收入(虧損)
|
| | | | 848,047 | | | | | | (173,138) | | | | | | (84,490) | | | | | | (981,998) | | | | | | (391,579) | | |
折舊及攤銷
|
| | | | 157,804 | | | | | | 27,574 | | | | | | 35,729 | | | | | | 31,488 | | | | | | 252,595 | | |
總資產
|
| | | | 4,814,248 | | | | | | 458,535 | | | | | | 611,925 | | | | | | 964,481 | | | | | | 6,849,189 | | |
截至2022年12月31日的年度 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
收入
|
| | | ¥ | 5,972,913 | | | | | ¥ | 386,383 | | | | | ¥ | 594,761 | | | | | ¥ | ― | | | | | ¥ | 6,954,057 | | |
營業收入(虧損)
|
| | | | 1,272,093 | | | | | | (60,190) | | | | | | (23,735) | | | | | | (1,091,201) | | | | | | 96,967 | | |
折舊及攤銷
|
| | | | 78,825 | | | | | | 20,100 | | | | | | 11,454 | | | | | | 73,677 | | | | | | 184,056 | | |
總資產
|
| | | | 4,693,660 | | | | | | 189,933 | | | | | | 822,354 | | | | | | 1,041,399 | | | | | | 6,747,346 | | |
截至2021年12月31日的年度 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
收入
|
| | | ¥ | 5,196,540 | | | | | ¥ | 43,965 | | | | | ¥ | 169,320 | | | | | ¥ | ― | | | | | ¥ | 5,409,825 | | |
營業收入(虧損)
|
| | | | 699,105 | | | | | | (144,857) | | | | | | (6,538) | | | | | | (1,018,297) | | | | | | (470,587) | | |
折舊及攤銷
|
| | | | 80,917 | | | | | | 11,113 | | | | | | 10,736 | | | | | | 23,477 | | | | | | 126,243 | | |
總資產
|
| | | | 4,002,005 | | | | | | 161,945 | | | | | | 701,172 | | | | | | 887,939 | | | | | | 5,753,061 | | |
| | |
萬日元
|
| |||||||||||||||
| | |
2023
|
| |
2022
|
| |
2021
|
| |||||||||
| | |
總計
|
| |
總計
|
| |
總計
|
| |||||||||
所得稅前收入(損失)
|
| | | ¥ | 20,622 | | | | | ¥ | 179,774 | | | | | ¥ | (414,481) | | |
所得稅 | | | | | | | | | | | | | | | | | | | |
電流
|
| | | | 7,209 | | | | | | 30,809 | | | | | | 24,767 | | |
遞延
|
| | | | (101,636) | | | | | | ― | | | | | | 551,483 | | |
總計
|
| | | ¥ | (94,427) | | | | | ¥ | 30,809 | | | | | ¥ | 576,250 | | |
| | |
2023
|
| |
2022
|
| |
2021
|
| |||||||||
法定稅率
|
| | | | 34.6% | | | | | | 30.6% | | | | | | 30.6% | | |
由於以下原因增加(減少)稅收:
|
| | | | | | | | | | | | | | | | | | |
估值津貼變化
|
| | | | 1709.3 | | | | | | (32.7) | | | | | | (155.9) | | |
不可扣除費用
|
| | | | 18.8 | | | | | | ― | | | | | | (1.1) | | |
人均居民稅 *
|
| | | | 35.0 | | | | | | ― | | | | | | (3.9) | | |
股票補償
|
| | | | ― | | | | | | ― | | | | | | (14.5) | | |
使用營業損失結轉
|
| | | | (1807.5) | | | | | | ― | | | | | | 3.9 | | |
法定稅率變化
|
| | | | (448.1) | | | | | | ― | | | | | | ― | | |
網
|
| | | | 0.0 | | | | | | 19.2 | | | | | | 1.9 | | |
實際所得稅率
|
| | | | (457.9)% | | | | | | 17.1% | | | | | | (139.0)% | | |
| | |
萬日元
|
| |||||||||||||||
| | |
2023
|
| |
2022
|
| |
2021
|
| |||||||||
遞延所得稅資產: | | | | | | | | | | | | | | | | | | | |
應收賬款-貿易
|
| | | ¥ | 15,234 | | | | | ¥ | 69,203 | | | | | ¥ | 13,485 | | |
計提壞賬
|
| | | | 42,338 | | | | | | 16,871 | | | | | | 50,551 | | |
商譽
|
| | | | ― | | | | | | 6,351 | | | | | | ― | | |
積存休假
|
| | | | 22,624 | | | | | | 17,520 | | | | | | ― | | |
資產報廢責任
|
| | | | 119,049 | | | | | | 82,506 | | | | | | 91,552 | | |
經營租賃負債
|
| | | | 725,716 | | | | | | 591,108 | | | | | | 576,867 | | |
營業虧損結轉
|
| | | | 689,210 | | | | | | 717,011 | | | | | | 716,518 | | |
其他
|
| | | | 52,553 | | | | | | 54,244 | | | | | | 69,603 | | |
遞延稅資產總額
|
| | | | 1,666,724 | | | | | | 1,554,814 | | | | | | 1,518,576 | | |
估值免稅額
|
| | | | (662,100) | | | | | | (712,685) | | | | | | (771,441) | | |
遞延所得稅資產總額
|
| | | | 1,004,624 | | | | | | 842,129 | | | | | | 747,135 | | |
遞延稅務負債: | | | | | | | | | | | | | | | | | | | |
物業及設備
|
| | | | (67,454) | | | | | | (51,925) | | | | | | (65,590) | | |
商譽
|
| | | | (34,070) | | | | | | ― | | | | | | (15,018) | | |
無形資產
|
| | | | (78,137) | | | | | | (142,789) | | | | | | (101,025) | | |
使用權資產經營租賃
|
| | | | (722,724) | | | | | | (558,538) | | | | | | (558,538) | | |
獲取成本
|
| | | | ― | | | | | | (20,003) | | | | | | ― | | |
其他
|
| | | | (604) | | | | | | (68,874) | | | | | | (6,964) | | |
遞延所得稅負債總額
|
| | | | (902,988) | | | | | | (842,129) | | | | | | (747,135) | | |
遞延稅項資產淨額
|
| | | ¥ | 101,636 | | | | | ¥ | ― | | | | | ¥ | ― | | |
| | |
經營虧損
結轉 |
| |||
| | |
(千日元)
|
| |||
截至12月31日的年份: | | | | | | | |
2024年至2027年間
|
| | | ¥ | ― | | |
2028年至2031年之間
|
| | | | 511,939 | | |
2032年及以後
|
| | | | 1,480,573 | | |
總計
|
| | | ¥ | 1,992,512 | | |
| | |
萬日元
|
| |||||||||||||||||||||
收入流 *
|
| |
放鬆沙龍
|
| |
數字
預防性 醫療保健 |
| |
豪華
美容 |
| |
綜合
|
| ||||||||||||
截至2023年12月31日的年度 | | | | | | | | | | | | | | | | | | | | | | | | | |
直營沙龍收入
|
| | | ¥ | 4,081,024 | | | | | ¥ | ― | | | | | ¥ | 567,695 | | | | | ¥ | 4,648,719 | | |
出售直銷沙龍的收入
|
| | | | 1,007,800 | | | | | | ― | | | | | | ― | | | | | | 1,007,800 | | |
特許經營費
|
| | | | 106,916 | | | | | | ― | | | | | | ― | | | | | | 106,916 | | |
版稅收入
|
| | | | 181,417 | | | | | | ― | | | | | | | | | | | | 181,417 | | |
人員配備服務收入
|
| | | | 136,570 | | | | | | ― | | | | | | ― | | | | | | 136,570 | | |
| | |
萬日元
|
| |||||||||||||||||||||
收入流 *
|
| |
放鬆沙龍
|
| |
數字
預防性 醫療保健 |
| |
豪華
美容 |
| |
綜合
|
| ||||||||||||
分包收入
|
| | | | 364,367 | | | | | | ― | | | | | | ― | | | | | | 364,367 | | |
其他特許經營收入
|
| | | | 181,757 | | | | | | ― | | | | | | ― | | | | | | 181,757 | | |
其他收入
|
| | | | ― | | | | | | 200,397 | | | | | | ― | | | | | | 200,397 | | |
總收入
|
| | | ¥ | 6,059,851 | | | | | ¥ | 200,397 | | | | | ¥ | 567,695 | | | | | ¥ | 6,827,943 | | |
|
| | |
萬日元
|
| |||||||||||||||||||||
收入流 *
|
| |
放鬆沙龍
|
| |
數字
預防性 醫療保健 |
| |
豪華
美容 |
| |
綜合
|
| ||||||||||||
截至2022年12月31日的年度 | | | | | | | | | | | | | | | | | | | | | | | | | |
直營沙龍收入
|
| | | ¥ | 3,121,649 | | | | | ¥ | — | | | | | ¥ | 594,761 | | | | | ¥ | 3,716,410 | | |
出售直銷沙龍的收入
|
| | | | 1,122,595 | | | | | | — | | | | | | — | | | | | | 1,122,595 | | |
特許經營費
|
| | | | 155,952 | | | | | | — | | | | | | — | | | | | | 155,952 | | |
版稅收入
|
| | | | 403,170 | | | | | | — | | | | | | — | | | | | | 403,170 | | |
人員配備服務收入
|
| | | | 86,975 | | | | | | — | | | | | | — | | | | | | 86,975 | | |
分包收入
|
| | | | 411,698 | | | | | | — | | | | | | — | | | | | | 411,698 | | |
其他特許經營收入
|
| | | | 630,227 | | | | | | — | | | | | | — | | | | | | 630,227 | | |
其他收入
|
| | | | 40,647 | | | | | | 386,383 | | | | | | — | | | | | | 427,030 | | |
總收入
|
| | | ¥ | 5,972,913 | | | | | ¥ | 386,383 | | | | | ¥ | 594,761 | | | | | ¥ | 6,954,057 | | |
| | |
萬日元
|
| |||||||||||||||||||||
收入流 *
|
| |
放鬆沙龍
|
| |
數字
預防性 醫療保健 |
| |
豪華
美容 |
| |
綜合
|
| ||||||||||||
截至2021年12月31日的年度 | | | | | | | | | | | | | | | | | | | | | | | | | |
直營沙龍收入
|
| | | ¥ | 3,278,514 | | | | | ¥ | — | | | | | ¥ | 169,320 | | | | | ¥ | 3,447,834 | | |
出售直銷沙龍的收入
|
| | | | 559,000 | | | | | | — | | | | | | — | | | | | | 559,000 | | |
特許經營費
|
| | | | 199,889 | | | | | | — | | | | | | — | | | | | | 199,889 | | |
版稅收入
|
| | | | 209,848 | | | | | | — | | | | | | — | | | | | | 209,848 | | |
人員配備服務收入
|
| | | | 263,962 | | | | | | — | | | | | | — | | | | | | 263,962 | | |
分包收入
|
| | | | 437,976 | | | | | | — | | | | | | — | | | | | | 437,976 | | |
其他特許經營收入
|
| | | | 247,351 | | | | | | — | | | | | | — | | | | | | 247,351 | | |
其他收入
|
| | | | — | | | | | | 43,965 | | | | | | — | | | | | | 43,965 | | |
總收入
|
| | | ¥ | 5,196,540 | | | | | ¥ | 43,965 | | | | | ¥ | 169,320 | | | | | ¥ | 5,409,825 | | |
| | |
萬日元
截至12月31日, |
| | |||||||||||
| | |
2023
|
| |
2022
|
| |
資產負債表分類
|
| ||||||
應收款項
|
| | | ¥ | 621,867 | | | | | ¥ | 534,686 | | | | 應收賬款-貿易,淨額 | |
合同責任: | | | | | | | | | | | | | | | | |
電流
|
| | | | 109,307 | | | | | | 89,008 | | | | 合同責任的當前部分 | |
長期
|
| | | | 71,134 | | | | | | 156,431 | | | |
合同負債-扣除流動部分
|
|
總計
|
| | | ¥ | 180,441 | | | | | ¥ | 245,439 | | | | | |
預付卡責任
|
| | | ¥ | 402,742 | | | | | ¥ | 507,405 | | | | 收到的預付款 | |
| | |
幾千日元
合同責任 |
| |||
2022年12月31日餘額
|
| | | ¥ | 245,439 | | |
在2023年確認的收入,已計入合同負債餘額
2022年12月31日 |
| | | | (101,666) | | |
2023年12月31日剩餘金額2023年期間新確認爲合同負債
|
| | | | 36,668 | | |
2023年12月31日的餘額
|
| | | ¥ | 180,441 | | |
| | |
萬日元
|
| |||
截至12月31日的年度: | | | | | | | |
2024
|
| | | ¥ | 109,307 | | |
2025
|
| | | | 44,261 | | |
2026
|
| | | | 17,690 | | |
2027
|
| | | | 8,377 | | |
2028
|
| | | | 806 | | |
總計
|
| | | ¥ | 180,441 | | |
| | |
2023
|
| |
2022
|
| |
2021
|
| |||||||||||||||||||||||||||
| | |
共同
|
| |
A類
|
| |
共同
|
| |
A類
|
| |
共同
|
| |
A類
|
| ||||||||||||||||||
收入(分子) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
歸屬於公司股東的淨利潤(虧損)
|
| | | ¥ | 115,404 | | | | | | ― | | | | | ¥ | 148,965 | | | | | | ― | | | | | ¥ | (990,731) | | | | | | ― | | |
| | |
(股數)
|
| |
(股數)
|
| |
(股數)
|
| |||||||||||||||||||||||||||
份額(分母) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
加權平均流通普通股
|
| | | | 4,882,500 | | | | | | 1 | | | | | | 4,877,404 | | | | | | 1 | | | | | | 4,877,404 | | | | | | 1 | | |
稀釋工具的影響: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
股票期權
|
| | | | 284,152 | | | | | | ― | | | | | | 593,250 | | | | | | ― | | | | | | ― | | | | | | ― | | |
用於稀釋計算的加權平均普通股
|
| | | | 5,166,652 | | | | | | 1 | | | | | | 5,470,654 | | | | | | 1 | | | | | | 4,877,404 | | | | | | 1 | | |
| | |
(日元)
|
| |
(日元)
|
| |
(日元)
|
| |||||||||||||||||||||||||||
歸屬於公司股東的每股普通股收益(虧損)
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
基本
|
| | | ¥ | 23.64 | | | | | ¥ | 23.64 | | | | | ¥ | 30.54 | | | | | ¥ | 30.54 | | | | | ¥ | (203.13) | | | | | ¥ | (203.13) | | |
稀釋
|
| | | ¥ | 22.34 | | | | | ¥ | 22.34 | | | | | ¥ | 27.23 | | | | | ¥ | 27.23 | | | | | ¥ | (203.13) | | | | | ¥ | (203.13) | | |
| | |
萬日元
|
| |||||||||||||||||||||
| | |
1級
|
| |
2級
|
| |
3級
|
| |
減值虧損
|
| ||||||||||||
截至2023年12月31日的年度 | | | | | | | | | | | | | | | | | | | | | | | | | |
資產
|
| | | | | | | | | | | | | | | | | | | | | | | | |
租賃物業裝修
|
| | | ¥ | ― | | | | | ¥ | ― | | | | | ¥ | 349,244 | | | | | ¥ | ― | | |
使用權資產經營租賃
|
| | | | ― | | | | | | ― | | | | | | 2,089,402 | | | | | | ― | | |
商標
|
| | | | ― | | | | | | ― | | | | | | 121,308 | | | | | | ― | | |
總計
|
| | | ¥ | ― | | | | | ¥ | ― | | | | | ¥ | 2,559,954 | | | | | ¥ | ― | | |
截至2022年12月31日的年度 | | | | | | | | | | | | | | | | | | | | | | | | | |
資產
|
| | | | | | | | | | | | | | | | | | | | | | | | |
租賃物業裝修
|
| | | ¥ | ― | | | | | ¥ | ― | | | | | ¥ | 353,425 | | | | | ¥ | ― | | |
使用權資產經營租賃
|
| | | | ― | | | | | | ― | | | | | | 1,955,354 | | | | | | ― | | |
商標
|
| | | | ― | | | | | | ― | | | | | | 137,351 | | | | | | ― | | |
總計
|
| | | ¥ | ― | | | | | ¥ | ― | | | | | ¥ | 2,446,130 | | | | | ¥ | ― | | |
截至2021年12月31日的年度 | | | | | | | | | | | | | | | | | | | | | | | | | |
資產
|
| | | | | | | | | | | | | | | | | | | | | | | | |
租賃物業裝修
|
| | | ¥ | ― | | | | | ¥ | ― | | | | | ¥ | 359,376 | | | | | ¥ | 3,165 | | |
使用權資產經營租賃
|
| | | | ― | | | | | | ― | | | | | | 1,824,095 | | | | | | 20,979 | | |
商標
|
| | | | ― | | | | | | ― | | | | | | 153,458 | | | | | | 38,922 | | |
重新獲得特許經營權
|
| | | | ― | | | | | | ― | | | | | | 8,639 | | | | | | 145 | | |
總計
|
| | | ¥ | ― | | | | | ¥ | ― | | | | | ¥ | 2,345,568 | | | | | ¥ | 63,211 | | |
| | |
6月30日,
2024 |
| |
12月31日,
2023 |
| ||||||
| | |
(未經審計)
|
| | | | | | | |||
資產 | | | | | | | | | | | | | |
流動資產: | | | | | | | | | | | | | |
現金及現金等價物
|
| | | ¥ | 144,648 | | | | | ¥ | 106,347 | | |
應收賬款-貿易,扣除備抵後分別爲15,932日元和15,925日元
|
| | | | 76,733 | | | | | | 621,867 | | |
應收賬款-其他,扣除備抵分別爲457日元和457日元
|
| | | | 536,484 | | | | | | 606,074 | | |
庫存
|
| | | | 160,207 | | | | | | 139,982 | | |
預付費用和其他流動資產
|
| | | | 188,733 | | | | | | 284,434 | | |
流動資產總額
|
| | | | 1,106,805 | | | | | | 1,758,704 | | |
財產和設備,淨值
|
| | | | 407,412 | | | | | | 451,498 | | |
商譽
|
| | | | 472,209 | | | | | | 484,564 | | |
其他無形資產,淨值
|
| | | | 781,317 | | | | | | 920,700 | | |
投資
|
| | | | 81,542 | | | | | | 81,542 | | |
長期應收賬款-其他,扣除備抵分別爲111,093日元和116,547日元
|
| | | | 95,560 | | | | | | 95,797 | | |
使用權資產經營租賃,淨值
|
| | | | 1,958,629 | | | | | | 2,089,402 | | |
租賃和擔保按金
|
| | | | 808,733 | | | | | | 848,691 | | |
遞延所得稅資產,淨額
|
| | | | 101,636 | | | | | | 101,636 | | |
其他資產
|
| | | | 13,198 | | | | | | 16,655 | | |
總資產
|
| | | ¥ | 5,827,041 | | | | | ¥ | 6,849,189 | | |
負債和股東赤字 | | | | | | | | | | | | | |
流動負債: | | | | | | | | | | | | | |
應付賬款
|
| | | ¥ | 124,436 | | | | | ¥ | 137,697 | | |
應計費用
|
| | | | 1,036,247 | | | | | | 1,261,909 | | |
短期借款
|
| | | | 500,000 | | | | | | 400,000 | | |
長期借款的流動部分
|
| | | | 92,716 | | | | | | 100,415 | | |
應計所得稅
|
| | | | 4,816 | | | | | | 14,888 | | |
合同責任的當前部分
|
| | | | 78,320 | | | | | | 109,307 | | |
收到的預支款
|
| | | | 228,112 | | | | | | 402,742 | | |
租賃負債的當前部分
|
| | | | 741,511 | | | | | | 763,422 | | |
其他流動負債
|
| | | | 494,609 | | | | | | 370,213 | | |
流動負債總額
|
| | | | 3,300,767 | | | | | | 3,560,593 | | |
長期貸款-扣除流動部分
|
| | | | 1,011,481 | | | | | | 1,050,802 | | |
收按金
|
| | | | 250,235 | | | | | | 261,922 | | |
合同負債-扣除流動部分
|
| | | | 45,615 | | | | | | 71,134 | | |
租賃負債-扣除流動部分
|
| | | | 1,222,931 | | | | | | 1,334,630 | | |
資產報廢責任
|
| | | | 347,633 | | | | | | 344,346 | | |
其他負債
|
| | | | 12,692 | | | | | | 9,801 | | |
總負債
|
| | | | 6,191,354 | | | | | | 6,633,228 | | |
承諾和連續性(注12) | | | | | | | | | | | | | |
股東(赤字)股票: | | | | | | | | | | | | | |
普通股,無面值;授權股19,899,999股;截至2024年6月30日已發行5,030,850股,已發行4,938,350股;截至2023年12月31日已發行4,975,000股,已發行4,882,500股
|
| | | | 19,900 | | | | | | 19,900 | | |
A類普通股,無面值;授權1股; 2024年6月30日和2023年12月31日已發行1股和已發行1股
|
| | | | 100 | | | | | | 100 | | |
庫存股,按成本計算-2024年6月30日和2023年12月31日爲92,500股普通股
|
| | | | (3,000) | | | | | | (3,000) | | |
借記資本公積
|
| | | | 121,703 | | | | | | 113,602 | | |
(累計虧損)留存收益
|
| | | | (501,904) | | | | | | 80,277 | | |
公司股東應占權益(虧損)總額
|
| | | | (363,201) | | | | | | 210,879 | | |
非控制性權益
|
| | | | (1,112) | | | | | | 5,082 | | |
股東(赤字)權益總額
|
| | | | (364,313) | | | | | | 215,961 | | |
負債總額和股東(赤字)權益
|
| | | ¥ | 5,827,041 | | | | | ¥ | 6,849,189 | | |
| | |
截至6月30日的六個月,
|
| |||||||||
| | |
2024
|
| |
2023
|
| ||||||
收入: | | | | | | | | | | | | | |
直營沙龍收入
|
| | | ¥ | 3,015,663 | | | | | ¥ | 2,598,467 | | |
特許經營收入
|
| | | | 415,923 | | | | | | 489,593 | | |
其他收入
|
| | | | 43,695 | | | | | | 62,730 | | |
總收入
|
| | | | 3,475,281 | | | | | | 3,150,790 | | |
收入成本和運營費用: | | | | | | | | | | | | | |
直營沙龍的收入成本
|
| | | | 2,653,425 | | | | | | 2,215,200 | | |
特許經營收入成本
|
| | | | 156,014 | | | | | | 269,229 | | |
其他收入成本
|
| | | | 89,278 | | | | | | 56,185 | | |
銷售、一般和管理費用
|
| | | | 1,213,238 | | | | | | 989,222 | | |
收入和運營費用總成本
|
| | | | 4,111,955 | | | | | | 3,529,836 | | |
經營虧損
|
| | | | (636,674) | | | | | | (379,046) | | |
其他(費用)收入: | | | | | | | | | | | | | |
股息收入
|
| | | | 2 | | | | | | 2 | | |
利息收入
|
| | | | 2 | | | | | | 1 | | |
利息開支
|
| | | | (20,631) | | | | | | (16,859) | | |
沙龍銷售收益
|
| | | | 31,793 | | | | | | 68,783 | | |
補貼
|
| | | | 13,855 | | | | | | 10,877 | | |
其他,淨
|
| | | | 26,883 | | | | | | (35,089) | | |
其他收入總額
|
| | | | 51,904 | | | | | | 27,715 | | |
除所得稅開支前虧損
|
| | | | (584,770) | | | | | | (351,331) | | |
所得稅開支
|
| | | | 3,605 | | | | | | 3,735 | | |
淨虧損
|
| | | ¥ | (588,375) | | | | | ¥ | (355,066) | | |
減:歸屬於非控股權益的淨虧損
|
| | | | (6,194) | | | | | | ― | | |
歸屬於公司股東的淨虧損
|
| | | | (582,181) | | | | | | (355,066) | | |
歸屬於公司股東的每股淨虧損 | | | | | | | | | | | | | |
基本
|
| | | ¥ | (118.56) | | | | | ¥ | (72.72) | | |
稀釋
|
| | | ¥ | (118.56) | | | | | ¥ | (72.72) | | |
加權平均流通股 | | | | | | | | | | | | | |
基本
|
| | | | 4,910,426 | | | | | | 4,882,500 | | |
稀釋
|
| | | | 4,910,426 | | | | | | 4,882,500 | | |
| | |
普通股
|
| |
A類
普通股 |
| |
庫藏股
|
| |
額外
實收 資本 |
| |
保留
盈利 (累積 赤字) |
| |
非
控制 興趣 |
| |
總計
|
| |||||||||||||||||||||||||||||||||||||||
|
股份
|
| |
量
|
| |
股份
|
| |
量
|
| |
股份
|
| |
量
|
| ||||||||||||||||||||||||||||||||||||||||||||
餘額,2022年12月31日
|
| | | | 4,975,000 | | | | | ¥ | 1,223,134 | | | | | | 1 | | | | | ¥ | 100 | | | | | | 92,500 | | | | | ¥ | (3,000) | | | | | ¥ | 1,265,456 | | | | | ¥ | (2,545,068) | | | | | ¥ | ― | | | | | ¥ | (59,378) | | |
減少普通股和額外實繳資本 (1)
|
| | | | ― | | | | | | (1,203,234) | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | (1,265,456) | | | | | | 2,468,690 | | | | | | ― | | | | | | ― | | |
淨虧損
|
| | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | (355,066) | | | | | | ― | | | | | | (355,066) | | |
餘額,2023年6月30日
|
| | | | 4,975,000 | | | | | ¥ | 19,900 | | | | | | 1 | | | | | ¥ | 100 | | | | | | 92,500 | | | | | ¥ | (3,000) | | | | | ¥ | ― | | | | | ¥ | (431,444) | | | | | | ― | | | | | | (414,444) | | |
餘額,2023年12月31日
|
| | | | 4,975,000 | | | | | ¥ | 19,900 | | | | | | 1 | | | | | ¥ | 100 | | | | | | 92,500 | | | | | ¥ | (3,000) | | | | | ¥ | 113,602 | | | | | ¥ | 80,277 | | | | | ¥ | 5,082 | | | | | ¥ | 215,961 | | |
通過股票期權發行普通股
|
| | | | 55,850 | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | 8,101 | | | | | | ― | | | | | | ― | | | | | | 8,101 | | |
淨虧損
|
| | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | | | | | (582,181) | | | | | ¥ | (6,194) | | | | | ¥ | (588,375) | | |
餘額,2024年6月30日
|
| | | | 5,030,850 | | | | | ¥ | 19,900 | | | | | | 1 | | | | | ¥ | 100 | | | | | | 92,500 | | | | | ¥ | (3,000) | | | | | ¥ | 121,703 | | | | | ¥ | (501,904) | | | | | | (1,112) | | | | | | (364,313) | | |
| | |
截至6月30日的六個月,
|
| |||||||||
| | |
2024
|
| |
2023
|
| ||||||
經營活動產生的現金流量: | | | | | | | | | | | | | |
淨虧損
|
| | | ¥ | (588,375) | | | | | ¥ | (355,066) | | |
將淨虧損與經營活動中使用的淨現金進行調節的調整:
|
| | | | | | | | | | | | |
折舊及攤銷
|
| | | | 196,102 | | | | | | 100,849 | | |
出售直接擁有的沙龍的收益
|
| | | | (380,901) | | | | | | (350,813) | | |
壞賬
|
| | | | (5,445) | | | | | | 6,735 | | |
處置財產和設備淨損失、其他無形資產淨損失和善意
|
| | | | 4,667 | | | | | | 2,175 | | |
其他非現金損失-淨
|
| | | | (2,078) | | | | | | 47,909 | | |
經營資產和負債變化:
|
| | | | | | | | | | | | |
應收賬款-貿易
|
| | | | 295,113 | | | | | | (87,134) | | |
應收賬款-其他
|
| | | | 69,590 | | | | | | 282,116 | | |
庫存
|
| | | | (20,225) | | | | | | (79,714) | | |
預付費用和其他流動資產
|
| | | | 24,516 | | | | | | 26,360 | | |
租賃和擔保按金
|
| | | | 39,044 | | | | | | 42,211 | | |
應付賬款
|
| | | | (13,261) | | | | | | 2,326 | | |
應計費用
|
| | | | (279,847) | | | | | | (382,096) | | |
應計所得稅
|
| | | | (10,072) | | | | | | (35,347) | | |
合約負債
|
| | | | (56,506) | | | | | | (2,700) | | |
收到的預支款
|
| | | | (174,630) | | | | | | (148,792) | | |
其他流動負債
|
| | | | 124,397 | | | | | | 337,493 | | |
收按金
|
| | | | (11,687) | | | | | | (16,073) | | |
其他資產和其他負債-淨額
|
| | | | 3,878 | | | | | | (476) | | |
經營活動所用現金淨額
|
| | | | (785,720) | | | | | | (610,037) | | |
投資活動產生的現金流量: | | | | | | | | | | | | | |
購買定期存款
|
| | | | (5,656) | | | | | | ― | | |
定期存款到期收益
|
| | | | 26,004 | | | | | | ― | | |
收購物業及設備
|
| | | | (18,695) | | | | | | (56,241) | | |
其他無形資產的成本增加
|
| | | | (158,032) | | | | | | (83,618) | | |
出售沙龍的收益
|
| | | | 917,941 | | | | | | 315,400 | | |
收到的短期應收貸款付款
|
| | | | ― | | | | | | 112 | | |
長期應收賬款已收到付款-其他
|
| | | | 1,670 | | | | | | ― | | |
投資活動提供的淨現金
|
| | | ¥ | 763,232 | | | | | ¥ | 175,653 | | |
| | |
截至6月30日的六個月,
|
| |||||||||
| | |
2024
|
| |
2023
|
| ||||||
融資活動產生的現金流量: | | | | | | | | | | | | | |
普通股發行收益
|
| | | ¥ | 8,101 | | | | | ¥ | ― | | |
短期借款收益
|
| | | | 300,000 | | | | | | ― | | |
償還短期借款
|
| | | | (200,000) | | | | | | ― | | |
償還長期借款
|
| | | | (47,312) | | | | | | (53,342) | | |
融資活動提供(用於)的淨現金
|
| | | | 60,789 | | | | | | (53,342) | | |
現金及現金等值物淨增加(減少)
|
| | | | 38,301 | | | | | | (487,726) | | |
年初現金及現金等值物
|
| | | | 106,347 | | | | | | 605,454 | | |
期末現金及現金等值物
|
| | | ¥ | 144,648 | | | | | ¥ | 117,728 | | |
現金流量信息補充披露: | | | | | | | | | | | | | |
期內支付的現金用於:
|
| | | | | | | | | | | | |
興趣
|
| | | ¥ | 19,737 | | | | | ¥ | 13,986 | | |
所得稅
|
| | | | 13,009 | | | | | | 36,419 | | |
非現金投資和融資活動:
|
| | | | | | | | | | | | |
爲換取租賃負債而獲得的使用權資產
|
| | | | 271,225 | | | | | | 459,137 | | |
應計費用中包含的財產和設備購買
|
| | | | 14,589 | | | | | | 19,139 | | |
計入應計費用的無形資產購買
|
| | | | 25,100 | | | | | | 13,077 | | |
沙龍銷售計入應收賬款
|
| | | | ― | | | | | | 102,000 | | |
減少普通股和額外實繳資本
|
| | | | ― | | | | | | 2,468,690 | | |
| | |
數量
放鬆沙龍 |
| |||||||||
| | |
自.起
6月30日, 2024 |
| |
截至
12月31日, 2023 |
| ||||||
直營
|
| | | | 215 | | | | | | 217 | | |
專營
|
| | | | 93 | | | | | | 97 | | |
總計
|
| | | | 308 | | | | | | 314 | | |
| | |
萬日元
|
| |||||||||
| | |
截至
6月30日, 2024 |
| |
截至
12月31日, 2023 |
| ||||||
須攤銷的無形資產: | | | | | | | | | | | | | |
內部使用的軟件
|
| | | ¥ | 224,659 | | | | | ¥ | 220,343 | | |
客戶關係
|
| | | | 180,000 | | | | | | 180,000 | | |
商店經營權
|
| | | | 559,669 | | | | | | 637,138 | | |
商標
|
| | | | 160,000 | | | | | | 160,000 | | |
其他
|
| | | | 750 | | | | | | 750 | | |
總計
|
| | | | 1,125,078 | | | | | | 1,198,231 | | |
累計攤銷
|
| | | | (344,130) | | | | | | (277,900) | | |
賬面淨值
|
| | | | 780,948 | | | | | | 920,331 | | |
無需攤銷的無形資產: | | | | | | | | | | | | | |
商譽
|
| | | | 472,209 | | | | | | 484,564 | | |
電話權
|
| | | | 369 | | | | | | 369 | | |
總計
|
| | | | 472,578 | | | | | | 484,933 | | |
無形資產總額
|
| | | ¥ | 1,253,526 | | | | | ¥ | 1,405,264 | | |
| | |
萬日元
|
| |||
2022年12月31日餘額
|
| | | ¥ | 539,490 | | |
出售直屬沙龍,關閉直屬沙龍
|
| | | | (54,926) | | |
2023年12月31日的餘額
|
| | | ¥ | 484,564 | | |
出售直屬沙龍,關閉直屬沙龍
|
| | | | (12,355) | | |
2024年6月30日餘額
|
| | | ¥ | 472,209 | | |
| | |
萬日元
|
| |||||||||
| | |
自.起
6月30日, 2024 |
| |
自.起
12月31日, 2023 |
| ||||||
短期借款
|
| | | ¥ | 500,000 | | | | | ¥ | 400,000 | | |
借款(到期至2035年,加權平均利率爲0.26%,
2024年6月30日到期,至2035年,加權平均利率爲 截至2023年12月31日0.29%) |
| | | | 604,197 | | | | | | 651,217 | | |
公司可轉換債券
|
| | | | 500,000 | | | | | | 500,000 | | |
借款的流動部分
|
| | | | (592,716) | | | | | | (500,415) | | |
借款,扣除流動部分
|
| | | ¥ | 1,011,481 | | | | | ¥ | 1,050,802 | | |
| | |
萬日元
|
| |||
截至12月31日的年度: | | | | | | | |
2024年(剩餘)
|
| | | ¥ | 53,395 | | |
2025
|
| | | | 86,603 | | |
2026
|
| | | | 94,587 | | |
2027
|
| | | | 594,627 | | |
2028
|
| | | | 94,664 | | |
2029年及以後
|
| | | | 180,321 | | |
總計
|
| | | ¥ | 1,104,197 | | |
| | |
萬日元
|
| |||||||||
| | |
截至6月30日的六個月,
|
| |||||||||
| | |
2024
|
| |
2023
|
| ||||||
固定租賃成本(1)
|
| | | ¥ | 455,243 | | | | | ¥ | 458,069 | | |
可變租賃成本(1)
|
| | | | 19,927 | | | | | | 19,676 | | |
短期成本
|
| | | | 11,598 | | | | | | 23,550 | | |
總計
|
| | | ¥ | 486,768 | | | | | ¥ | 501,295 | | |
| | |
萬日元
|
| |||||||||
| | |
截至6月30日的六個月,
|
| |||||||||
| | |
2024
|
| |
2023
|
| ||||||
就計入租賃負債計量的金額支付的現金: | | | | | | | | | | | | | |
經營現金流量
|
| | | ¥ | 486,768 | | | | | ¥ | 501,295 | | |
爲換取租賃負債而獲得的使用權資產
|
| | | | 271,225 | | | | | | 459,137 | | |
加權平均剩餘租期(年)
|
| | | | 3.5 | | | | | | 3.8 | | |
加權平均折價率
|
| | | | 2.02% | | | | | | 2.03% | | |
| | |
萬日元
|
| |||
截至12月31日的年度: | | | | | | | |
2024年(剩餘)
|
| | | ¥ | 399,345 | | |
2025
|
| | | | 657,622 | | |
2026
|
| | | | 460,759 | | |
2027
|
| | | | 268,606 | | |
2028
|
| | | | 150,570 | | |
2029年及以後
|
| | | | 97,381 | | |
總計
|
| | | | 2,034,283 | | |
減:利息部分
|
| | | | 69,841 | | |
最低租賃付款額現值
|
| | | ¥ | 1,964,442 | | |
| | |
萬日元
|
| |||||||||
| | |
截至6月30日的六個月,
|
| |||||||||
| | |
2024
|
| |
2023
|
| ||||||
固定轉售收入
|
| | | ¥ | 152,367 | | | | | ¥ | 178,733 | | |
可變轉售收入
|
| | | | 7,037 | | | | | | 9,224 | | |
總計
|
| | | ¥ | 159,404 | | | | | ¥ | 187,957 | | |
| | |
萬日元
|
| |||
截至12月31日的年度: | | | | | | | |
2024年(剩餘)
|
| | | ¥ | 124,337 | | |
2025
|
| | | | 206,660 | | |
2026
|
| | | | 121,732 | | |
2027
|
| | | | 49,417 | | |
2028
|
| | | | 25,043 | | |
2029年及以後
|
| | | | 21,340 | | |
總計
|
| | | ¥ | 548,529 | | |
| | | | | | | | |
日元
|
| |
年
|
| |
數千
日元 |
| |||||||||
| | |
數量
股份 |
| |
加權-
平均 行使價 |
| |
加權平均
剩餘 承包期 |
| |
骨料
內在 值 |
| ||||||||||||
截至2023年12月31日未償還
|
| | | | 589,500 | | | | | | 867 | | | | | | 1.5 | | | | | | 228,719 | | |
可於2023年12月31日取消
|
| | | | 589,500 | | | | | | 867 | | | | | | 1.5 | | | | | | 228,719 | | |
行使
|
| | | | (55,850) | | | | | | 145 | | | | | | | | | | | | | | |
被沒收/過期
|
| | | | (350) | | | | | | 128 | | | | | | | | | | | | | | |
截至2024年6月30日未償還
|
| | | | 533,300 | | | | | | 943 | | | | | | 1.1 | | | | | | 136,870 | | |
可於2024年6月30日取消
|
| | | | 533,300 | | | | | ¥ | 943 | | | | | | 1.1 | | | | | ¥ | 136,870 | | |
| | |
萬日元
|
| |||||||||||||||||||||||||||
| | |
放鬆
沙龍 |
| |
數字
預防 醫療保健 |
| |
豪華
美容 |
| |
企業
和 消除 |
| |
綜合
|
| |||||||||||||||
截至2024年6月30日的六個月 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
收入
|
| | | ¥ | 3,138,956 | | | | | ¥ | 43,694 | | | | | ¥ | 292,631 | | | | | ¥ | ― | | | | | ¥ | 3,475,281 | | |
營業收入(虧損)
|
| | | | 122,227 | | | | | | (137,751) | | | | | | 16,857 | | | | | | (638,007) | | | | | | (636,674) | | |
折舊及攤銷
|
| | | | 161,719 | | | | | | 15,794 | | | | | | 2,761 | | | | | | 15,828 | | | | | | 196,102 | | |
截至2023年6月30日的六個月 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
收入
|
| | | ¥ | 2,811,984 | | | | | ¥ | 62,730 | | | | | ¥ | 276,076 | | | | | ¥ | ― | | | | | ¥ | 3,150,790 | | |
營業收入(虧損)
|
| | | | 242,237 | | | | | | (67,979) | | | | | | (11,687) | | | | | | (541,617) | | | | | | (379,046) | | |
折舊及攤銷
|
| | | | 60,012 | | | | | | 12,467 | | | | | | 17,884 | | | | | | 10,486 | | | | | | 100,849 | | |
| | |
萬日元
|
| |||||||||||||||||||||
收入流 *
|
| |
放鬆
沙龍 |
| |
數字
預防 醫療保健 |
| |
豪華
美容 |
| |
綜合
|
| ||||||||||||
截至2024年6月30日的六個月 | | | | | | | | | | | | | | | | | | | | | | | | | |
直營沙龍收入
|
| | | ¥ | 2,053,537 | | | | | ¥ | ― | | | | | ¥ | 292,431 | | | | | ¥ | 2,345,968 | | |
出售直銷沙龍的收入
|
| | | | 669,695 | | | | | | ― | | | | | | ― | | | | | | 669,695 | | |
特許經營費
|
| | | | 47,252 | | | | | | ― | | | | | | 200 | | | | | | 47,452 | | |
版稅收入
|
| | | | 79,724 | | | | | | ― | | | | | | ― | | | | | | 79,724 | | |
人員配備服務收入
|
| | | | 39,690 | | | | | | ― | | | | | | ― | | | | | | 39,690 | | |
分包收入
|
| | | | 159,404 | | | | | | ― | | | | | | ― | | | | | | 159,404 | | |
其他特許經營收入
|
| | | | 89,654 | | | | | | ― | | | | | | ― | | | | | | 89,654 | | |
其他收入
|
| | | | ― | | | | | | 43,694 | | | | | | ― | | | | | | 43,694 | | |
總收入
|
| | | ¥ | 3,138,956 | | | | | ¥ | 43,694 | | | | | ¥ | 292,631 | | | | | ¥ | 3,475,281 | | |
| | |
萬日元
|
| |||||||||||||||||||||
收入流 *
|
| |
放鬆
沙龍 |
| |
數字
預防 醫療保健 |
| |
豪華
美容 |
| |
綜合
|
| ||||||||||||
截至2023年6月30日的六個月 | | | | | | | | | | | | | | | | | | | | | | | | | |
直營沙龍收入
|
| | | ¥ | 1,906,391 | | | | | ¥ | ― | | | | | ¥ | 276,076 | | | | | ¥ | 2,182,467 | | |
出售直銷沙龍的收入
|
| | | | 416,000 | | | | | | ― | | | | | | ― | | | | | | 416,000 | | |
特許經營費
|
| | | | 53,617 | | | | | | ― | | | | | | ― | | | | | | 53,617 | | |
版稅收入
|
| | | | 91,001 | | | | | | ― | | | | | | ― | | | | | | 91,001 | | |
人員配備服務收入
|
| | | | 66,032 | | | | | | ― | | | | | | ― | | | | | | 66,032 | | |
分包收入
|
| | | | 187,957 | | | | | | ― | | | | | | ― | | | | | | 187,957 | | |
其他特許經營收入
|
| | | | 90,986 | | | | | | ― | | | | | | ― | | | | | | 90,986 | | |
其他收入
|
| | | | ― | | | | | | 62,730 | | | | | | ― | | | | | | 62,730 | | |
總收入
|
| | | ¥ | 2,811,984 | | | | | ¥ | 62,730 | | | | | ¥ | 276,076 | | | | | ¥ | 3,150,790 | | |
| | |
萬日元
|
| | | | |||||||||
| | |
截至
6月30日, 2024 |
| |
截至
12月31日, 2023 |
| |
資產負債表分類
|
| ||||||
應收款項
|
| | | ¥ | 76,733 | | | | | ¥ | 621,867 | | | | 應收賬款-貿易,淨額 | |
合同責任: | | | | | | | | | | | | | | | | |
電流
|
| | | | 78,320 | | | | | | 109,307 | | | | 合同責任的當前部分 | |
長期
|
| | | | 45,615 | | | | | | 71,134 | | | |
合同負債-扣除流動部分
|
|
總計
|
| | | ¥ | 123,935 | | | | | ¥ | 180,441 | | | | | |
預付服務負債
|
| | | ¥ | 228,112 | | | | | ¥ | 402,742 | | | | 收到的預付款 | |
| | |
萬日元
|
| |||
| | |
合約負債
|
| |||
2022年12月31日餘額
|
| | | ¥ | 245,439 | | |
2023年確認的收入已計入合同負債餘額
2022年12月31日 |
| | | | (101,666) | | |
2023年12月31日剩餘金額2023年期間新確認爲合同負債
|
| | | | 36,668 | | |
2023年12月31日的餘額
|
| | | ¥ | 180,441 | | |
2024年確認的收入已計入合同負債餘額
2023年12月31日 |
| | | | (61,002) | | |
2024年6月30日剩餘金額2024年期間新確認爲合同負債
|
| | | | 4,496 | | |
2024年6月30日餘額
|
| | | ¥ | 123,935 | | |
| | |
萬日元
|
| |||
截至12月31日的年度: | | | | | | | |
2024年(剩餘)
|
| | | ¥ | 50,271 | | |
2025
|
| | | | 40,730 | | |
2026
|
| | | | 19,484 | | |
2027
|
| | | | 10,667 | | |
2028
|
| | | | 2,427 | | |
2029年及以後
|
| | | | 356 | | |
總計
|
| | | ¥ | 123,935 | | |
| | |
截至6月30日的六個月,
|
| |||||||||||||||||||||
| | |
2024
|
| |
2023
|
| ||||||||||||||||||
| | |
共同
|
| |
A類
|
| |
共同
|
| |
A類
|
| ||||||||||||
| | |
(千日元)
|
| |
(千日元)
|
| ||||||||||||||||||
損失(分子) | | | | | | | | | | | | | | | | | | | | | | | | | |
歸屬於公司股東的淨虧損
|
| | | ¥ | (582,181) | | | | | | ― | | | | | ¥ | (355,066) | | | | | | ― | | |
| | |
(股數)
|
| |
(股數)
|
| ||||||||||||||||||
份額(分母) | | | | | | ||||||||||||||||||||
加權平均流通普通股
|
| | | | 4,910,425 | | | | | | 1 | | | | | | 4,882,500 | | | | | | 1 | | |
稀釋工具的影響: | | | | | | | | | | | | | | | | | | | | | | | | | |
股票期權
|
| | | | ― | | | | | | ― | | | | | | ― | | | | | | ― | | |
用於稀釋計算的加權平均普通股
|
| | | | 4,910,425 | | | | | | 1 | | | | | | 4,882,500 | | | | | | 1 | | |
| | |
(日元)
|
| |
(日元)
|
| ||||||||||||||||||
歸屬於公司股東的每股普通股淨虧損
|
| | | | | ||||||||||||||||||||
基本
|
| | | ¥ | (118.56) | | | | | ¥ | (118.56) | | | | | ¥ | (72.72) | | | | | ¥ | (72.72) | | |
稀釋
|
| | | ¥ | (118.56) | | | | | ¥ | (118.56) | | | | | ¥ | (72.72) | | | | | ¥ | (72.72) | | |
| | |
萬日元
|
| |||||||||||||||||||||
| | |
1級
|
| |
2級
|
| |
3級
|
| |
減值虧損
|
| ||||||||||||
截至2024年6月30日 | | | | | | | | | | | | | | | | | | | | | | | | | |
資產
|
| | | | | | | | | | | | | | | | | | | | | | | | |
租賃物業裝修
|
| | | ¥ | ― | | | | | ¥ | ― | | | | | ¥ | 311,677 | | | | | ¥ | ― | | |
使用權資產經營租賃
|
| | | | ― | | | | | | ― | | | | | | 1,958,629 | | | | | | ― | | |
商標
|
| | | | ― | | | | | | ― | | | | | | 113,271 | | | | | | ― | | |
總計
|
| | | ¥ | ― | | | | | ¥ | ― | | | | | ¥ | 2,383,577 | | | | | ¥ | ― | | |
截至2023年12月31日 | | | | | | | | | | | | | | | | | | | | | | | | | |
資產
|
| | | | | | | | | | | | | | | | | | | | | | | | |
租賃物業裝修
|
| | | ¥ | ― | | | | | ¥ | ― | | | | | ¥ | 349,244 | | | | | ¥ | ― | | |
使用權資產經營租賃
|
| | | | ― | | | | | | ― | | | | | | 2,089,402 | | | | | | ― | | |
商標
|
| | | | ― | | | | | | ― | | | | | | 121,308 | | | | | | ― | | |
總計
|
| | | ¥ | ― | | | | | ¥ | ― | | | | | ¥ | 2,559,954 | | | | | ¥ | ― | | |