Annual report

Period2024-01-01 → 2024-12-31

Filed2025-03-27

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 153

Metric	Value	Period	Scope	Source row
Revenue	¥8.6bn	2024-01-01 → 2024-12-31	Cons.	Net sales
Revenue	¥7.1bn	2023-01-01 → 2023-12-31	Cons.	Net sales
Revenue	¥6.6bn	2022-01-01 → 2022-12-31^d	Cons.	Net sales (5-year summary)
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)
Operating income	¥72m	2024-01-01 → 2024-12-31	Cons.	Operating income
Operating income	¥173m	2023-01-01 → 2023-12-31	Cons.	Operating income
Ordinary income	¥51m	2024-01-01 → 2024-12-31	Cons.	Ordinary income
Ordinary income	¥161m	2023-01-01 → 2023-12-31	Cons.	Ordinary income
Ordinary income	¥200m	2022-01-01 → 2022-12-31^d	Cons.	Ordinary income loss (5-year summary)
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)
Profit before tax	¥51m	2024-01-01 → 2024-12-31	Cons.	Income before income taxes
Profit before tax	¥161m	2023-01-01 → 2023-12-31	Cons.	Income before income taxes
Net income (owners)	−¥21m	2024-01-01 → 2024-12-31	Cons.	Profit loss attributable to owners of parent
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^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
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	−¥22m	2024-01-01 → 2024-12-31	Cons.	Profit loss
Net income	¥112m	2023-01-01 → 2023-12-31	Cons.	Profit loss
Total assets	¥6.4bn	at 2024-12-31	Cons.	Assets
Total assets	¥5.5bn	at 2023-12-31	Cons.	Assets
Total assets	¥5.3bn	at 2022-12-31^d	Cons.	Total assets (5-year summary)
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 liabilities	¥4.9bn	at 2024-12-31	Cons.	Liabilities
Total liabilities	¥3.9bn	at 2023-12-31	Cons.	Liabilities
Net assets / equity	¥1.6bn	at 2024-12-31	Cons.	Net assets
Net assets / equity	¥1.6bn	at 2023-12-31	Cons.	Net assets
Net assets / equity	¥1.6bn	at 2022-12-31^d	Cons.	Net assets
Net assets / equity	¥1.3bn	at 2021-12-31^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥1.2bn	at 2020-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥1.0bn	at 2024-12-31	Cons.	Cash and deposits
Cash and deposits	¥881m	at 2023-12-31	Cons.	Cash and deposits
Cash & equivalents	¥629m	at 2024-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥528m	at 2023-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥658m	at 2022-12-31^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥643m	at 2021-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥679m	at 2020-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	−¥577m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in operating activities
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^d	Cons.	Net cash provided by used in operating activities (5-year summary)
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)
Investing cash flow	−¥203m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in investment activities
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^d	Cons.	Net cash provided by used in investing activities (5-year summary)
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)
Financing cash flow	¥886m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in financing activities
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^d	Cons.	Net cash provided by used in financing activities (5-year summary)
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)
EPS (basic)	¥-3.55	2024-01-01 → 2024-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥18.74	2023-01-01 → 2023-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥19.26	2022-01-01 → 2022-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥34.19	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥29.61	2020-01-01 → 2020-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥18.73	2023-01-01 → 2023-12-31	Cons.	Diluted earnings per share (5-year summary)
EPS (diluted)	¥29.59	2020-01-01 → 2020-12-31^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥261.73	at 2024-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥273.89	at 2023-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥264.04	at 2022-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥222.59	at 2021-12-31^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥200.13	at 2020-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	24.3%	at 2024-12-31	Cons.	Equity to asset ratio (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^d	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)
ROE	-1.3%	2024-01-01 → 2024-12-31	Cons.	Rate of return on equity (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^d	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)
Employees	128	at 2024-12-31	Cons.	Number of employees
Employees	118	at 2023-12-31	Cons.	Number of employees
Employees	127	at 2022-12-31^d	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
Revenue	¥6.3bn	2024-01-01 → 2024-12-31	Standalone	Net sales
Revenue	¥5.0bn	2023-01-01 → 2023-12-31	Standalone	Net sales
Revenue	¥5.1bn	2022-01-01 → 2022-12-31^d	Standalone	Net sales (5-year summary)
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)
Operating income	−¥158m	2024-01-01 → 2024-12-31	Standalone	Operating income
Operating income	¥46m	2023-01-01 → 2023-12-31	Standalone	Operating income
Ordinary income	¥754m	2024-01-01 → 2024-12-31	Standalone	Ordinary income
Ordinary income	¥50m	2023-01-01 → 2023-12-31	Standalone	Ordinary income
Ordinary income	¥67m	2022-01-01 → 2022-12-31^d	Standalone	Ordinary income loss (5-year summary)
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)
Profit before tax	¥754m	2024-01-01 → 2024-12-31	Standalone	Income before income taxes
Profit before tax	¥42m	2023-01-01 → 2023-12-31	Standalone	Income before income taxes
Net income	¥749m	2024-01-01 → 2024-12-31	Standalone	Profit loss
Net income	¥27m	2023-01-01 → 2023-12-31	Standalone	Profit loss
Net income	¥46m	2022-01-01 → 2022-12-31^d	Standalone	Net income loss (5-year summary)
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)
Total assets	¥6.4bn	at 2024-12-31	Standalone	Assets
Total assets	¥5.6bn	at 2023-12-31	Standalone	Assets
Total assets	¥5.0bn	at 2022-12-31^d	Standalone	Total assets (5-year summary)
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 liabilities	¥4.5bn	at 2024-12-31	Standalone	Liabilities
Total liabilities	¥4.3bn	at 2023-12-31	Standalone	Liabilities
Net assets / equity	¥2.0bn	at 2024-12-31	Standalone	Net assets
Net assets / equity	¥1.3bn	at 2023-12-31	Standalone	Net assets
Net assets / equity	¥1.3bn	at 2022-12-31^d	Standalone	Net assets
Net assets / equity	¥1.3bn	at 2021-12-31^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥1.2bn	at 2020-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥778m	at 2024-12-31	Standalone	Cash and deposits
Cash and deposits	¥688m	at 2023-12-31	Standalone	Cash and deposits
EPS (basic)	¥125.41	2024-01-01 → 2024-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥4.53	2023-01-01 → 2023-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥7.7	2022-01-01 → 2022-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥30.11	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥31.52	2020-01-01 → 2020-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥124.62	2024-01-01 → 2024-12-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥4.53	2023-01-01 → 2023-12-31	Standalone	Diluted earnings per share (5-year summary)
EPS (diluted)	¥31.5	2020-01-01 → 2020-12-31^d	Standalone	Diluted earnings per share (5-year summary)
Dividend per share	¥9	2024-01-01 → 2024-12-31	Standalone	Dividend paid 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^d	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)
Net assets per share	¥328.46	at 2024-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥211.55	at 2023-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥215.93	at 2022-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥218.59	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥200.48	at 2020-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	30.5%	at 2024-12-31	Standalone	Equity to asset ratio (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^d	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)
ROE	46.4%	2024-01-01 → 2024-12-31	Standalone	Rate of return on equity (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^d	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)
Shares issued	6,020,000	at 2024-12-31	Standalone	Total number of issued shares (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^d	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)
Employees	103	at 2024-12-31	Standalone	Number of employees
Employees	91	at 2023-12-31	Standalone	Number of employees
Employees	103	at 2022-12-31^d	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

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 2024-12-31	128 pure

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

All source rows · 1,449

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
Fee related 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
Fee related information non consolidated (text)	FilingDateInstant	Text · Plus
Number of submission	FilingDateInstant	1
Net sales (5-year summary)	Prior4YearDuration	5110247000	JPY
Net sales (5-year summary)	Prior3YearDuration	5029442000	JPY
Net sales (5-year summary)	Prior2YearDuration	6638096000	JPY
Net sales (5-year summary)	Prior1YearDuration	7087805000	JPY
Net sales (5-year summary)	CurrentYearDuration	8635801000	JPY
Ordinary income loss (5-year summary)	Prior4YearDuration	263431000	JPY
Ordinary income loss (5-year summary)	Prior3YearDuration	266103000	JPY
Ordinary income loss (5-year summary)	Prior2YearDuration	200137000	JPY
Ordinary income loss (5-year summary)	Prior1YearDuration	161356000	JPY
Ordinary income loss (5-year summary)	CurrentYearDuration	50970000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior4YearDuration	155231000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior3YearDuration	200228000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior2YearDuration	114509000	JPY
Profit loss attributable to owners of parent (5-year summary)	Prior1YearDuration	111334000	JPY
Profit loss attributable to owners of parent (5-year summary)	CurrentYearDuration	-21174000	JPY
Comprehensive income (5-year summary)	Prior4YearDuration	156923000	JPY
Comprehensive income (5-year summary)	Prior3YearDuration	202096000	JPY
Comprehensive income (5-year summary)	Prior2YearDuration	124584000	JPY
Comprehensive income (5-year summary)	Prior1YearDuration	111911000	JPY
Comprehensive income (5-year summary)	CurrentYearDuration	-21234000	JPY
Net assets (5-year summary)	Prior4YearInstant	1168371000	JPY
Net assets (5-year summary)	Prior3YearInstant	1325210000	JPY
Net assets (5-year summary)	Prior2YearInstant	1575571000	JPY
Net assets (5-year summary)	Prior1YearInstant	1637309000	JPY
Net assets (5-year summary)	CurrentYearInstant	1572058000	JPY
Total assets (5-year summary)	Prior4YearInstant	3176588000	JPY
Total assets (5-year summary)	Prior3YearInstant	2944813000	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 2023-12-31	pass rounding
balance sheet identity	consolidated 2024-12-31	pass rounding
balance sheet identity	non_consolidated 2023-12-31	pass rounding
balance sheet identity	non_consolidated 2024-12-31	pass rounding
dei present		pass
period resolution		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	consolidated 2024-12-31	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 assets	non_consolidated 2024-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · operating cash flow	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · operating cash flow	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · revenue	consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · revenue	non_consolidated 2023-01-01/2023-12-31	pass
statement vs summary · revenue	non_consolidated 2024-01-01/2024-12-31	pass
statement vs summary · total assets	consolidated 2023-12-31	pass
statement vs summary · total assets	consolidated 2024-12-31	pass
statement vs summary · total assets	non_consolidated 2023-12-31	pass
statement vs summary · total assets	non_consolidated 2024-12-31	pass