Annual report

Period2023-01-01 → 2023-12-31

Filed2024-03-26

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Amended by S100T799 (2024-04-02).

Key figures · 152

Metric	Value	Period	Scope	Source row
Revenue	¥7.1bn	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥6.6bn	2022-01-01 → 2022-12-31	Cons.	Net sales
Revenue	¥5.0bn	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥5.1bn	2020-01-01 → 2020-12-31^d	Cons.	Net sales (5-year summary)
Revenue	¥4.2bn	2019-01-01 → 2019-12-31^d	Cons.	Net sales (5-year summary)
Operating income	¥173m	2023-01-01 → 2023-12-31	Cons.	Operating income
Operating income	¥167m	2022-01-01 → 2022-12-31	Cons.	Operating income
Ordinary income	¥161m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	¥200m	2022-01-01 → 2022-12-31	Cons.	Ordinary income
Ordinary income	¥266m	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥263m	2020-01-01 → 2020-12-31^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥118m	2019-01-01 → 2019-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥161m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Profit before tax	¥201m	2022-01-01 → 2022-12-31	Cons.	Income before income taxes
Net income (owners)	¥111m	2023-01-01 → 2023-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥115m	2022-01-01 → 2022-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥200m	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥155m	2020-01-01 → 2020-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥72m	2019-01-01 → 2019-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥112m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Net income	¥124m	2022-01-01 → 2022-12-31	Cons.	Profit loss
Total assets	¥5.5bn	at 2023-12-31	Cons.	Assets
Total assets	¥5.3bn	at 2022-12-31	Cons.	Assets
Total assets	¥2.9bn	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥3.2bn	at 2020-12-31^d	Cons.	Total assets (5-year summary)
Total assets	¥2.4bn	at 2019-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥3.9bn	at 2023-12-31	Cons.	Liabilities
Total liabilities	¥3.7bn	at 2022-12-31	Cons.	Liabilities
Net assets / equity	¥1.6bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥1.6bn	at 2022-12-31	Cons.	Net assets
Net assets / equity	¥1.3bn	at 2021-12-31^d	Cons.	Net assets
Net assets / equity	¥1.2bn	at 2020-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥688m	at 2019-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥881m	at 2023-12-31	Cons.	Cash and deposits
Cash and deposits	¥986m	at 2022-12-31	Cons.	Cash and deposits
Cash & equivalents	¥528m	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥658m	at 2022-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥643m	at 2021-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥679m	at 2020-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥444m	at 2019-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥414m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	−¥799m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥417m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥151m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥46m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥145m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥693m	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥51m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥27m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥48m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	−¥400m	2023-01-01 → 2023-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	¥1.5bn	2022-01-01 → 2022-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥410m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥419m	2020-01-01 → 2020-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	¥124m	2019-01-01 → 2019-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥37.48	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥38.52	2022-01-01 → 2022-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥68.37	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥59.22	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥31.13	2019-01-01 → 2019-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥37.46	2023-01-01 → 2023-12-31	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥59.18	2020-01-01 → 2020-12-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥547.78	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥528.07	at 2022-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥445.17	at 2021-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥400.26	at 2020-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥262.75	at 2019-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	29.5%	at 2023-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	29.6%	at 2022-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	44.9%	at 2021-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	36.6%	at 2020-12-31^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	28.4%	at 2019-12-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	7.0%	2023-01-01 → 2023-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	7.9%	2022-01-01 → 2022-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	16.1%	2021-01-01 → 2021-12-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	16.8%	2020-01-01 → 2020-12-31^d	Cons.	Rate of return on equity (5-year summary)
ROE	11.0%	2019-01-01 → 2019-12-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	118	at 2023-12-31	Cons.	Number of employees
Employees	127	at 2022-12-31	Cons.	Number of employees
Employees	94	at 2021-12-31^d	Cons.	Number of employees
Employees	92	at 2020-12-31^d	Cons.	Number of employees
Employees	91	at 2019-12-31^d	Cons.	Number of employees
Revenue	¥5.0bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥5.1bn	2022-01-01 → 2022-12-31	Standalone	Net sales
Revenue	¥5.0bn	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥5.1bn	2020-01-01 → 2020-12-31^d	Standalone	Net sales (5-year summary)
Revenue	¥4.2bn	2019-01-01 → 2019-12-31^d	Standalone	Net sales (5-year summary)
Operating income	¥46m	2023-01-01 → 2023-12-31	Standalone	Operating income
Operating income	¥37m	2022-01-01 → 2022-12-31	Standalone	Operating income
Ordinary income	¥50m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	¥67m	2022-01-01 → 2022-12-31	Standalone	Ordinary income
Ordinary income	¥253m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥268m	2020-01-01 → 2020-12-31^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥109m	2019-01-01 → 2019-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥42m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Profit before tax	¥69m	2022-01-01 → 2022-12-31	Standalone	Income before income taxes
Net income	¥27m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	¥46m	2022-01-01 → 2022-12-31	Standalone	Profit loss
Net income	¥176m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥165m	2020-01-01 → 2020-12-31^d	Standalone	Net income loss (5-year summary)
Net income	¥63m	2019-01-01 → 2019-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥5.6bn	at 2023-12-31	Standalone	Assets
Total assets	¥5.0bn	at 2022-12-31	Standalone	Assets
Total assets	¥2.9bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥3.2bn	at 2020-12-31^d	Standalone	Total assets (5-year summary)
Total assets	¥2.4bn	at 2019-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥4.3bn	at 2023-12-31	Standalone	Liabilities
Total liabilities	¥3.8bn	at 2022-12-31	Standalone	Liabilities
Net assets / equity	¥1.3bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥1.3bn	at 2022-12-31	Standalone	Net assets
Net assets / equity	¥1.3bn	at 2021-12-31^d	Standalone	Net assets
Net assets / equity	¥1.2bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥677m	at 2019-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥688m	at 2023-12-31	Standalone	Cash and deposits
Cash and deposits	¥753m	at 2022-12-31	Standalone	Cash and deposits
EPS (basic)	¥9.07	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥15.41	2022-01-01 → 2022-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥60.23	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥63.05	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥27.27	2019-01-01 → 2019-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥9.06	2023-01-01 → 2023-12-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥63	2020-01-01 → 2020-12-31^d	Standalone	Diluted earnings per share (5-year summary)
Dividend per share	¥18	2023-01-01 → 2023-12-31	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥18	2022-01-01 → 2022-12-31	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥21.5	2021-01-01 → 2021-12-31^d	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥21.4	2020-01-01 → 2020-12-31^d	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥3	2019-01-01 → 2019-12-31^d	Standalone	Dividend paid per share (5-year summary)
Net assets per share	¥423.11	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥431.86	at 2022-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥437.19	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥400.97	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥259.73	at 2019-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	22.6%	at 2023-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	25.5%	at 2022-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	44.5%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	36.8%	at 2020-12-31^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	28.3%	at 2019-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	2.1%	2023-01-01 → 2023-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	3.6%	2022-01-01 → 2022-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	14.3%	2021-01-01 → 2021-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	17.9%	2020-01-01 → 2020-12-31^d	Standalone	Rate of return on equity (5-year summary)
ROE	9.7%	2019-01-01 → 2019-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	2,987,000	at 2023-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	2,976,000	at 2022-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	2,967,000	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	2,908,000	at 2020-12-31^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	2,608,000	at 2019-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	91	at 2023-12-31	Standalone	Number of employees
Employees	103	at 2022-12-31	Standalone	Number of employees
Employees	94	at 2021-12-31^d	Standalone	Number of employees
Employees	92	at 2020-12-31^d	Standalone	Number of employees
Employees	91	at 2019-12-31^d	Standalone	Number of employees

Periods use the dates stated in the filing. ^d = earlier-year period dated by calendar; ^v = that date confirmed by the company's own earlier filing.

Segments · 1

Segment	Item	Period	Value
Original Products Planning And Sales Businessreportable segment	employees	at 2023-12-31	118 pure

Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.

All source rows · 1,454

Item	Context	Value	Unit
Independent auditors report consolidated (text)	FilingDateInstant	Text · Plus
Audit firm1 consolidated	FilingDateInstant	Original text (Japanese) 監査法人Bloom
Cpa1 audit firm1 consolidated	FilingDateInstant	Original text (Japanese) 中　　塚　　　　　亨
Cpa2 audit firm1 consolidated	FilingDateInstant	Original text (Japanese) 福　　田　　素　　裕
Key audit matters consolidated (text)	FilingDateInstant	Text · Plus
Overview kam consolidated (text)	FilingDateInstant	Text · Plus
Short description kam consolidated	FilingDateInstant_Row1Member	Original text (Japanese) 株式会社リベルタの棚卸資産の評価
Description including reason kam consolidated (text)	FilingDateInstant_Row1Member	Text · Plus
Reference kam consolidated	FilingDateInstant_Row1Member	Original text (Japanese) 【注記事項】（重要な会計上の見積り）
Auditors response kam consolidated (text)	FilingDateInstant_Row1Member	Text · Plus
Other information consolidated (text)	FilingDateInstant	Text · Plus
Independent auditors report non consolidated (text)	FilingDateInstant	Text · Plus
Audit firm1 non consolidated	FilingDateInstant	Original text (Japanese) 監査法人Bloom
Cpa1 audit firm1 non consolidated	FilingDateInstant	Original text (Japanese) 中　　塚　　　　　亨
Cpa2 audit firm1 non consolidated	FilingDateInstant	Original text (Japanese) 福　　田　　素　　裕
Key audit matters non consolidated (text)	FilingDateInstant	Text · Plus
Overview kam non consolidated (text)	FilingDateInstant	Text · Plus
Short description kam non consolidated	FilingDateInstant_Row1Member	Original text (Japanese) 棚卸資産の評価
Same as kam for consolidated fskam non consolidated (text)	FilingDateInstant_Row1Member	Text · Plus
Other information non consolidated (text)	FilingDateInstant	Text · Plus
Number of submission	FilingDateInstant	1
Net sales (5-year summary)	Prior4YearDuration	4203757000	JPY
Net sales (5-year summary)	Prior3YearDuration	5110247000	JPY
Net sales (5-year summary)	Prior2YearDuration	5029442000	JPY
Net sales (5-year summary)	Prior1YearDuration	6638096000	JPY
Net sales (5-year summary)	CurrentYearDuration	7087805000	JPY
Ordinary income loss (5-year summary)	Prior4YearDuration	118045000	JPY
Ordinary income loss (5-year summary)	Prior3YearDuration	263431000	JPY
Ordinary income loss (5-year summary)	Prior2YearDuration	266103000	JPY
Ordinary income loss (5-year summary)	Prior1YearDuration	200137000	JPY
Ordinary income loss (5-year summary)	CurrentYearDuration	161356000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior4YearDuration	72297000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior3YearDuration	155231000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior2YearDuration	200228000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior1YearDuration	114509000	JPY
Profit loss attributable to owners of parent (5-year summary)	CurrentYearDuration	111334000	JPY
Comprehensive income (5-year summary)	Prior4YearDuration	71095000	JPY
Comprehensive income (5-year summary)	Prior3YearDuration	156923000	JPY
Comprehensive income (5-year summary)	Prior2YearDuration	202096000	JPY
Comprehensive income (5-year summary)	Prior1YearDuration	124584000	JPY
Comprehensive income (5-year summary)	CurrentYearDuration	111911000	JPY
Net assets (5-year summary)	Prior4YearInstant	688071000	JPY
Net assets (5-year summary)	Prior3YearInstant	1168371000	JPY
Net assets (5-year summary)	Prior2YearInstant	1325210000	JPY
Net assets (5-year summary)	Prior1YearInstant	1575571000	JPY
Net assets (5-year summary)	CurrentYearInstant	1637309000	JPY
Total assets (5-year summary)	Prior4YearInstant	2408732000	JPY
Total assets (5-year summary)	Prior3YearInstant	3176588000	JPY
Total assets (5-year summary)	Prior2YearInstant	2944813000	JPY
Total assets (5-year summary)	Prior1YearInstant	5311941000	JPY

Every row of the EDINET CSV. Item names are the XBRL element names; filed text is kept in its original Japanese. Filed text is available on Plus and Pro.

Data checks · 24 of 24 passed

balance sheet identity	consolidated 2022-12-31	pass rounding
balance sheet identity	consolidated 2023-12-31	pass rounding
balance sheet identity	non_consolidated 2022-12-31	pass rounding
balance sheet identity	non_consolidated 2023-12-31	pass rounding
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2021-12-31	pass
statement vs summary · net assets	consolidated 2022-12-31	pass
statement vs summary · net assets	consolidated 2023-12-31	pass
statement vs summary · net assets	non_consolidated 2021-12-31	pass
statement vs summary · net assets	non_consolidated 2022-12-31	pass
statement vs summary · net assets	non_consolidated 2023-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · operating cash flow	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · operating cash flow	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	consolidated 2022-01-01/2022-12-31	pass
statement vs summary · revenue	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	non_consolidated 2022-01-01/2022-12-31	pass
statement vs summary · revenue	non_consolidated 2023-01-01/2023-12-31	pass
statement vs summary · total assets	consolidated 2022-12-31	pass
statement vs summary · total assets	consolidated 2023-12-31	pass
statement vs summary · total assets	non_consolidated 2022-12-31	pass
statement vs summary · total assets	non_consolidated 2023-12-31	pass