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LiB Consulting

LiB Consulting Co.,Ltd.

Company highlights

The largest holder on the register is 関 厳, at 56.7%.

Key figures

Period Jan 2025 to Dec 2025ConsolidatedJapanese GAAP

RevenueDisclosed ¥6.1B
Operating marginCalculated 13.7%
Net assets to total assetsCalculated 76.2%

Company profile

Securities code 480A / EDINET code E41154 / Services / Fiscal year end December 31

中央区日本橋二丁目７番１号　東京日本橋タワー／Capital stock ¥30 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
関 厳 Representative
7/24/2012 Date of incorporation
5 Consolidated subsidiaries

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Jan 2025 to Dec 2025) · filed 2026-03-25

Profitability ★★★★★position among all companies 13.7%
Growth (revenue, 2-year average) ★★★★★position among all companies 24.2%
Capital efficiency ★★★★★position among all companies 20.7%

Business activities and revenue composition

Breakdown by business: not published

Revenue and profit

LiB Consulting

Period Jan 2025 to Dec 2025Source Annual securities reports

Net sales and operating revenue ¥6.1B　100% Cost of sales ¥3.1B　51% Selling, general and administrative expenses ¥2.2B　35% Operating income ¥0.8B　14%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Salaries and allowances ¥0.6 billion Consolidated
Recruiting expenses ¥0.3 billion Consolidated
Fee expenses ¥0.2 billion Consolidated
Advertising expenses ¥0.1 billion Parent only
Research and development expenses ¥11.78 million Consolidated
Depreciation ¥7.99 million Parent only
Provision of allowance for doubtful accounts ¥7.52 million Consolidated
Profit by stage Gross profit (loss) ¥3.0 billion Consolidated
Operating income ¥0.8 billion Consolidated
Ordinary income ¥0.8 billion Consolidated
Net income ¥0.5 billion Consolidated

LiB Consulting

Selling, general and administrative expenses

Period Jan 2025 to Dec 2025Source Annual securities reports

Salaries and allowances ¥0.6 billion (29.1%)29%Recruiting expenses ¥0.3 billion (12.5%)13%Fee expenses ¥0.2 billion (10.1%)10%Advertising expenses ¥0.1 billion (6.9%)7%Research and development expenses ¥0.0 billion (0.5%)Depreciation ¥0.0 billion (0.4%)Other (not itemized) ¥0.9 billion (40.4%)40%¥2.2B
  • Salaries and allowances　¥0.6 billion
  • Recruiting expenses　¥0.3 billion
  • Fee expenses　¥0.2 billion
  • Advertising expenses　¥0.1 billion
  • Research and development expenses　¥0.0 billion
  • Depreciation　¥0.0 billion
  • Other (not itemized)　¥0.9 billion

Performance, financial position and capital allocation

Finance
76.2% Net assets to total assets Industry median 55.2% FY ending 12/2025 · consolidated / calculated
11.7% Return on assets (ROA)
¥519.75 Net assets per share
¥0.5 billion Free cash flow
¥4.4 billion Total assets
¥0.5 billion Goodwill (the part of the acquisition price above the net assets acquired)
Capital allocation
75.4% Cash conversion Industry median 106.7% FY ending 12/2025 · consolidated / calculated
47.1% Property, plant and equipment purchases relative to depreciation ★★☆☆☆ position among all companies FY ending 12/2025 · consolidated / calculated
0.0% Investment securities to net assets ★☆☆☆☆ position among all companies FY ending 12/2025 · consolidated / calculated

LiB Consulting

Recent performance trends

Source Annual securities reports

6 4 2 -0 4 years ago 3 years ago 2 years ago Last year This year Net sales and operating revenue Ordinary income ¥ billion

Year-on-year comparison

Period 2021 to 2025Disclosed

Item20212022202320242025
Net sales ¥2.6B ¥3.4B ¥4.0B ¥5.0B ¥6.1B
Year on year (%) Could not be retrieved +27.0%◆ comparison basis not confirmed +25.7%◆ +22.8%◆
Ordinary income (loss) ¥0.3B ¥0.2B -¥0.0B ¥0.5B ¥0.8B
Change from prior year Could not be retrieved -25.5% comparison basis not confirmed loss to profit◆ +68.2%
Ordinary income (loss) as a share of Net sales 12.2% 7.2% -0.6% 9.9% 13.6%
Change (percentage points) Could not be retrieved -5.1 points◆ comparison basis not confirmed +10.5 points◆ +3.7 points◆

Fiscal periods marked for changes

  • 2022Net sales year on year +27.0%, Ordinary income (loss) as a share of revenue -5.1 points
  • 2024Net sales year on year +25.7%, Ordinary income (loss) as a share of revenue +10.5 points, Ordinary income (loss) loss to profit
  • 2025Net sales year on year +22.8%, Ordinary income (loss) as a share of revenue +3.7 points

LiB Consulting

Earnings and net assets per share over time

Unit yenSource Annual securities reports

100 63 26 -11 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 520 346 173 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

LiB Consulting

Return on equity over time

Unit %Source Annual securities reports

21 12 4 -4 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Consolidated indicators (15 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales Could not be retrieved Could not be retrieved ¥4.0 billion ¥5.0 billion ¥6.1 billion
Ordinary income (loss) Could not be retrieved Could not be retrieved ¥-23.95 million ¥0.5 billion ¥0.8 billion
Net income (loss) attributable to owners of parent Could not be retrieved Could not be retrieved ¥-58.05 million ¥0.3 billion ¥0.5 billion
Comprehensive income Could not be retrieved Could not be retrieved ¥-51.31 million ¥0.3 billion ¥0.5 billion
Net assets Could not be retrieved Could not be retrieved ¥1.3 billion ¥1.6 billion ¥3.3 billion
Total assets Could not be retrieved Could not be retrieved ¥1.9 billion ¥2.6 billion ¥4.4 billion
Net assets per share Could not be retrieved Could not be retrieved 262.11 yen 316.92 yen 519.75 yen
Basic earnings (loss) per share Could not be retrieved Could not be retrieved -11.38 yen 53.4 yen 99.63 yen
Diluted earnings per share Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved 85.58 yen
Equity-to-asset ratio Could not be retrieved Could not be retrieved 71.3% 62.1% 76.0%
Return on equity Could not be retrieved Could not be retrieved -4.3% 18.4% 20.7%
Net cash provided by (used in) operating activities Could not be retrieved Could not be retrieved ¥-58.60 million ¥0.5 billion ¥0.6 billion
Net cash provided by (used in) investing activities Could not be retrieved Could not be retrieved ¥-63.23 million ¥-0.6 billion ¥-84.19 million
Net cash provided by (used in) financing activities Could not be retrieved Could not be retrieved ¥-80.28 million ¥73.65 million ¥0.9 billion
Cash and cash equivalents Could not be retrieved Could not be retrieved ¥0.9 billion ¥0.9 billion ¥2.4 billion
Parent only indicators (12 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥2.6 billion ¥3.4 billion ¥3.6 billion ¥4.0 billion ¥4.8 billion
Ordinary income (loss) ¥0.3 billion ¥0.2 billion ¥13.51 million ¥0.4 billion ¥0.8 billion
Net income (loss) ¥0.2 billion ¥0.1 billion ¥-33.89 million ¥0.2 billion ¥0.5 billion
Capital stock ¥10.00 million ¥10.00 million ¥10.00 million ¥10.00 million ¥0.6 billion
Total number of issued shares (common stock) 3,000 shares 3,000 shares 3,000 shares 3,000 shares 6,400,000 shares
Net assets ¥1.2 billion ¥1.3 billion ¥1.3 billion ¥1.5 billion ¥3.2 billion
Total assets ¥1.9 billion ¥2.0 billion ¥1.8 billion ¥2.4 billion ¥4.0 billion
Net assets per share 395,015.64 yen 444,094.02 yen 254.58 yen 298.63 yen 503.86 yen
Basic earnings (loss) per share 81,538.97 yen 49,078.37 yen -6.64 yen 44.04 yen 98.61 yen
Diluted earnings per share Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved 84.7 yen
Equity-to-asset ratio 61.6% 68.3% 72.3% 64.0% 80.2%
Return on equity 23.0% 11.7% -2.6% 15.9% 21.3%

Shareholder composition

As of 2025-12-31Disclosed

Share ownership by holder category

2,050 Shareholders
6.07% Foreign holders (total) Industry median 3.64%
81.56% Individuals and others Industry median 52.53%

LiB Consulting

Unit %Source Annual securities reports

  • Financial institutions3.33%
  • Securities firms8.82%
  • Other corporations0.22%
  • Foreign holders (institutions)6.04%
  • Foreign holders (individuals)0.03%
  • Individuals and others81.56%

Major shareholders

RankShareholderShareholding ratioShares held
1 関 厳 56.69% 3,628,500
2 権田 和士 9.65% 618,000
3 加藤 有 4.0% 256,000
4 株式会社ＳＢＩ証券 3.12% 200,100
5 楽天証券株式会社 2.64% 169,100
6 ＮＯＭＵＲＡ ＰＢ ＮＯＭＩＮＥＥＳ ＬＩＭＩＴＥＤ ＯＭＮＩＢＵＳ－ＭＡＲＧＩＮ （ＣＡＳＨＰＢ）（常任代理人：野村証券株式会社 代表取締役社長 奥田 健太郎） 2.57% 164,500
7 日本証券金融株式会社 1.8% 115,500
8 ＢＮＹ ＧＣＭ ＣＬＩＥＮＴ ＡＣＣＯＵＮＴ ＪＰＲＤ ＡＣ ＩＳＧ （ＦＥ－ＡＣ） （常任代理人：株式会社三菱東京UFJ銀行 取締役執行役員 半沢 淳一） 1.59% 102,187
9 株式会社日本カストディ銀行 1.15% 74,100
10 三菱ＵＦＪｅスマート証券株式会社 0.84% 53,800

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 1 years (FY 2025)Disclosed

¥11.78 million Research and development 0.2% of revenue (industry median 0.3%)
¥22.68 million Capital expenditure 0.4% of revenue (industry median 2.3%)

Revenue scale in the same industry

LiB Consulting

Source Annual securities reports of each company

Services: 671 companies · revenue · largest first・each company’s latest fiscal year・consolidated (parent-only where no consolidated figures)・Disclosed

Workforce information

Source: Annual Securities Report (Jan 2025 to Dec 2025)Parent-onlyDisclosed

261 Employees (parent only) Industry median 130
33.0 Average age Industry median 38.8
3.0 years Average length of service Industry median 6.6 years
¥8.31 million Average annual salary Industry median ¥5.89 million
People and organisation
17.7¥ million Sales per employee Industry median 24.2¥ million FY ending 12/2025 · consolidated / calculated
¥2.43 million Operating income per employee
69.7% Wage gap between men and women
9.3% Women in managerial positions
60.0% Men taking childcare leave
Men 169
Women 62 Employees by gender
15 Average temporary staff

Administrative filings and published information

Workplace information filings

Filed 2026-07-28Disclosed

ItemValue
Employees 231

Audit and disclosure information

Annual securities report, year ended 2025-12-31Disclosed

ItemValue
Audit firm かなで監査法人
Audit fees (this year, total) ¥34.80 million
Non-audit fees (this year, total) ¥2.50 million
Going concern note Cannot be determined
Accounting standard Japanese GAAP

See the book series →

Sources and methodology

Retrieved disclosed figures

Accounts and values from the annual securities report, by section

Major management indicators (5 years) (27 items)

ItemValueConsolidated / Non-consolidated
Comprehensive income ¥0.5 billion Consolidated
Net cash provided by (used in) operating activities ¥0.6 billion Consolidated
Net sales ¥6.1 billion Consolidated
Net cash provided by (used in) investing activities ¥-84.19 million Consolidated
Diluted earnings per share 85.58 yen Consolidated
Cash and cash equivalents ¥2.4 billion Consolidated
Net assets ¥3.3 billion Consolidated
Ordinary income (loss) ¥0.8 billion Consolidated
Total assets ¥4.4 billion Consolidated
Return on equity 20.7% Consolidated
Equity-to-asset ratio 76.0% Consolidated
Net income (loss) attributable to owners of parent ¥0.5 billion Consolidated
Net cash provided by (used in) financing activities ¥0.9 billion Consolidated
Basic earnings (loss) per share 99.63 yen Consolidated
Net assets per share 519.75 yen Consolidated
Net sales ¥4.8 billion Parent only
Net income (loss) ¥0.5 billion Parent only
Diluted earnings per share 84.7 yen Parent only
Total number of issued shares (common stock) 6,400,000 shares Parent only
Net assets ¥3.2 billion Parent only
Ordinary income (loss) ¥0.8 billion Parent only
Total assets ¥4.0 billion Parent only
Return on equity 21.3% Parent only
Equity-to-asset ratio 80.2% Parent only
Capital stock ¥0.6 billion Parent only
Basic earnings (loss) per share 98.61 yen Parent only
Net assets per share 503.86 yen Parent only

Employees (13 items)

ItemValueConsolidated / Non-consolidated
Number of employees 345 people Consolidated
Number of employees 345 people Consolidated
Wage gap between men and women (all employees) 69.7% Parent only
Average length of service (years) 3 years Parent only
Average length of service months 2 months Parent only
Average annual salary ¥8.31 million Parent only
Average age (years) 33 years old Parent only
Average age months 8 months Parent only
Number of employees 261 people Parent only
Number of employees 261 people Parent only
Number of employees 261 people Parent only
Wage gap between men and women (regular employees) 72.4% Parent only
Wage gap between men and women (non-regular employees) 80.0% Parent only

Other disclosed items (8 items)

ItemValueConsolidated / Non-consolidated
Average number of temporary employees 15 people Consolidated
Average number of temporary employees 15 people Consolidated
Number of consolidated subsidiaries 5 companies Consolidated
Rate of male employees taking childcare leave (all employees) 60.0% Parent only
Average number of temporary employees 8 people Parent only
Average number of temporary employees 8 people Parent only
Average number of temporary employees 8 people Parent only
Ratio of female employees in managerial positions 9.3% Parent only

Research and development (1 items)

ItemValueConsolidated / Non-consolidated
Research and development expenses ¥11.78 million Consolidated

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥22.68 million Consolidated

Shares (4 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 5,381,787 shares Consolidated
Number of shares 6,400,000 shares Consolidated
Shareholding ratio 84.1% Consolidated
Number of voting rights 63,995 units Consolidated

Audit (4 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥34.80 million Consolidated
Fees for audit and attestation services - total ¥34.80 million Consolidated
Fees for non-audit services - reporting company ¥2.50 million Consolidated
Fees for non-audit services - total ¥2.50 million Consolidated

Balance sheet (98 items)

ItemValueConsolidated / Non-consolidated
Other ¥10.34 million Consolidated
Other ¥0.1 billion Consolidated
Other ¥0.1 billion Consolidated
Goodwill ¥0.5 billion Consolidated
Software ¥41.86 million Consolidated
Software in progress ¥24.05 million Consolidated
Retained earnings ¥2.1 billion Consolidated
Non-current liabilities ¥65.45 million Consolidated
Non-current assets ¥1.1 billion Consolidated
Accounts receivable - trade ¥0.8 billion Consolidated
Accounts receivable - trade and contract assets ¥0.8 billion Consolidated
Contract liabilities ¥0.1 billion Consolidated
Contract assets ¥62.20 million Consolidated
Tools, furniture and fixtures ¥29.56 million Consolidated
Tools, furniture and fixtures ¥18.29 million Consolidated
Buildings ¥0.3 billion Consolidated
Buildings, net ¥0.2 billion Consolidated
Investments and other assets ¥0.3 billion Consolidated
Investment securities ¥0.12 million Consolidated
Lease and guarantee deposits ¥0.2 billion Consolidated
Subscription rights to shares ¥1.47 million Consolidated
Property, plant and equipment ¥0.3 billion Consolidated
Income taxes payable ¥0.3 billion Consolidated
Accrued consumption taxes ¥0.2 billion Consolidated
Accounts payable - other ¥0.2 billion Consolidated
Shareholders' equity ¥3.3 billion Consolidated
Current liabilities ¥1.0 billion Consolidated
Current assets ¥3.3 billion Consolidated
Accumulated depreciation ¥-11.27 million Consolidated
Accumulated depreciation ¥-19.71 million Consolidated
Foreign currency translation adjustment ¥24.01 million Consolidated
Intangible assets ¥0.5 billion Consolidated
Cash and cash equivalents ¥2.4 billion Consolidated
Cash and deposits ¥2.4 billion Consolidated
Net assets ¥3.3 billion Consolidated
Net assets ¥3.3 billion Consolidated
Total assets ¥4.4 billion Consolidated
Deferred tax assets ¥73.59 million Consolidated
Valuation and translation adjustments ¥24.01 million Consolidated
Liabilities ¥1.0 billion Consolidated
Liabilities and net assets ¥4.4 billion Consolidated
Accounts payable - trade ¥55.11 million Consolidated
Allowance for doubtful accounts ¥-3.04 million Consolidated
Allowance for doubtful accounts ¥-27.31 million Consolidated
Capital surplus ¥0.6 billion Consolidated
Capital stock ¥0.6 billion Consolidated
Asset retirement obligations ¥42.97 million Consolidated
Net defined benefit liability ¥22.48 million Consolidated
Non-controlling interests ¥8.95 million Consolidated
Other ¥8.61 million Parent only
Other ¥0.20 million Parent only
Other ¥12.02 million Parent only
Software ¥41.61 million Parent only
Software in progress ¥24.05 million Parent only
Retained earnings ¥2.0 billion Parent only
Prepaid expenses ¥72.46 million Parent only
Non-current liabilities ¥42.97 million Parent only
Non-current assets ¥1.3 billion Parent only
Accounts receivable - trade and contract assets ¥0.6 billion Parent only
Contract liabilities ¥0.1 billion Parent only
Tools, furniture and fixtures ¥28.22 million Parent only
Tools, furniture and fixtures ¥17.57 million Parent only
Buildings ¥0.3 billion Parent only
Buildings, net ¥0.2 billion Parent only
Investments and other assets ¥1.0 billion Parent only
Lease and guarantee deposits ¥0.2 billion Parent only
Subscription rights to shares ¥1.47 million Parent only
Property, plant and equipment ¥0.3 billion Parent only
Income taxes payable ¥0.2 billion Parent only
Accrued consumption taxes ¥0.1 billion Parent only
Accrued expenses ¥19.41 million Parent only
Accounts payable - other ¥0.2 billion Parent only
Shareholders' equity ¥3.2 billion Parent only
Current liabilities ¥0.8 billion Parent only
Current assets ¥2.7 billion Parent only
Accumulated depreciation ¥-10.66 million Parent only
Accumulated depreciation ¥-19.71 million Parent only
Intangible assets ¥65.66 million Parent only
Cash and deposits ¥2.0 billion Parent only
Claims provable in bankruptcy claims provable in rehabilitation and other ¥3.04 million Parent only
Advances paid ¥39.19 million Parent only
Net assets ¥3.2 billion Parent only
Net assets ¥3.2 billion Parent only
Total assets ¥4.0 billion Parent only
Deferred tax assets ¥49.04 million Parent only
Retained earnings brought forward ¥2.0 billion Parent only
Liabilities ¥0.8 billion Parent only
Liabilities and net assets ¥4.0 billion Parent only
Accounts payable - trade ¥30.27 million Parent only
Allowance for doubtful accounts ¥-35.73 million Parent only
Allowance for doubtful accounts ¥-25.39 million Parent only
Legal capital surplus ¥0.6 billion Parent only
Capital stock ¥0.6 billion Parent only
Asset retirement obligations ¥42.97 million Parent only
Shares of subsidiaries and associates ¥0.7 billion Parent only
Loans receivable to subsidiaries and affiliates ¥38.00 million Parent only
Long-term loans receivable from subsidiaries and affiliates ¥45.00 million Parent only
Deposits received ¥73.36 million Parent only

Statement of income (76 items)

ItemValueConsolidated / Non-consolidated
Other ¥0.89 million Consolidated
Other comprehensive income ¥3.68 million Consolidated
Listing related expenses-NOE ¥17.14 million Consolidated
Subsidy income ¥1.67 million Consolidated
Comprehensive income ¥0.5 billion Consolidated
Interest income ¥1.72 million Consolidated
Operating income ¥0.8 billion Consolidated
Non-operating income ¥14.96 million Consolidated
Non-operating expenses ¥23.70 million Consolidated
Net cash provided by (used in) operating activities ¥0.6 billion Consolidated
Cost of sales ¥3.1 billion Consolidated
Gross profit (loss) ¥3.0 billion Consolidated
Net sales ¥6.1 billion Consolidated
Net income ¥0.5 billion Consolidated
Net income ¥0.5 billion Consolidated
Net income (loss) ¥0.5 billion Consolidated
Net income (loss) ¥0.5 billion Consolidated
Gain on sales of investment securities ¥10.33 million Consolidated
Net cash provided by (used in) investing activities ¥-84.19 million Consolidated
Recruiting expenses ¥0.3 billion Consolidated
Interest expenses ¥3.52 million Consolidated
Fee expenses ¥0.2 billion Consolidated
Issuance of new shares ¥1.2 billion Consolidated
Income taxes - current ¥0.3 billion Consolidated
Income taxes ¥0.3 billion Consolidated
Income taxes - deferred ¥-7.52 million Consolidated
Foreign exchange gains ¥0.35 million Consolidated
Foreign currency translation adjustment net of tax ¥3.68 million Consolidated
Extraordinary income ¥15.00 million Consolidated
Effect of exchange rate change on cash and cash equivalents ¥2.15 million Consolidated
Net increase (decrease) in cash and cash equivalents ¥1.5 billion Consolidated
Research and development expenses ¥11.78 million Consolidated
Income (loss) before income taxes ¥0.8 billion Consolidated
Income (loss) before income taxes ¥0.8 billion Consolidated
Ordinary income ¥0.8 billion Consolidated
Salaries and allowances ¥0.6 billion Consolidated
Comprehensive income attributable to owners of parent ¥0.5 billion Consolidated
Reversal of provision for loss on litigation ¥15.00 million Consolidated
Net cash provided by (used in) financing activities ¥0.9 billion Consolidated
Selling, general and administrative expenses ¥2.2 billion Consolidated
Provision of allowance for doubtful accounts ¥3.04 million Consolidated
Provision of allowance for doubtful accounts ¥7.52 million Consolidated
Changes in equity of parent from transaction of non controlling interest ¥-0.38 million Consolidated
Comprehensive income attributable to non-controlling interests ¥-2.22 million Consolidated
Net income (loss) attributable to non-controlling interests ¥-2.37 million Consolidated
Other ¥0.66 million Parent only
Listing related expenses-NOE ¥17.14 million Parent only
Subsidy income ¥1.67 million Parent only
Interest income ¥1.45 million Parent only
Operating income ¥0.8 billion Parent only
Non-operating income ¥13.88 million Parent only
Non-operating expenses ¥23.70 million Parent only
Cost of sales ¥2.3 billion Parent only
Gross profit (loss) ¥2.5 billion Parent only
Net sales ¥4.8 billion Parent only
Advertising expenses ¥0.1 billion Parent only
Net income (loss) ¥0.5 billion Parent only
Net income (loss) ¥0.5 billion Parent only
Recruiting expenses ¥0.2 billion Parent only
Interest expenses ¥3.52 million Parent only
Fee expenses ¥0.2 billion Parent only
Issuance of new shares ¥1.2 billion Parent only
Income taxes - current ¥0.3 billion Parent only
Income taxes ¥0.3 billion Parent only
Income taxes - deferred ¥13.96 million Parent only
Depreciation ¥7.99 million Parent only
Foreign exchange gains ¥0.33 million Parent only
Extraordinary income ¥15.00 million Parent only
Income (loss) before income taxes ¥0.8 billion Parent only
Ordinary income ¥0.8 billion Parent only
Salaries and allowances ¥0.6 billion Parent only
Reversal of provision for loss on litigation ¥15.00 million Parent only
Selling, general and administrative expenses ¥1.7 billion Parent only
Reversal of allowance for doubtful accounts ¥9.77 million Parent only
Provision of allowance for doubtful accounts ¥3.04 million Parent only
Provision of allowance for doubtful accounts ¥6.50 million Parent only

Statement of changes in equity (4 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥1.7 billion Consolidated
Net changes in items other than shareholders' equity ¥0.68 million Consolidated
Total changes during the period ¥1.7 billion Parent only
Net changes in items other than shareholders' equity ¥-0.09 million Parent only

Statement of cash flows (35 items)

ItemValueConsolidated / Non-consolidated
Other ¥-16.21 million Consolidated
Amortization of goodwill ¥64.77 million Consolidated
Listing expenses ¥17.14 million Consolidated
Payments of listing expenses ¥-17.14 million Consolidated
Increase decrease in notes and accounts payable trade ¥-6.91 million Consolidated
Interest received ¥1.72 million Consolidated
Interest expenses paid ¥-3.52 million Consolidated
Interest income ¥-1.72 million Consolidated
Decrease increase in notes and accounts receivable trade ¥-0.2 billion Consolidated
Increase (decrease) in contract liabilities ¥54.78 million Consolidated
Subtotal ¥0.9 billion Consolidated
Proceeds from sales of investment securities ¥10.33 million Consolidated
Loss (gain) on sales of long-term investment securities ¥-10.33 million Consolidated
Interest expenses ¥3.52 million Consolidated
Proceeds from collection of lease and guarantee deposits ¥84.15 million Consolidated
Payments for lease and guarantee deposits ¥-1.03 million Consolidated
Purchase of property plant and equipment ¥-19.26 million Consolidated
Increase decrease in income taxes payable the factor based tax ¥36.49 million Consolidated
Decrease in consumption taxes payable ¥85.28 million Consolidated
Increase (decrease) in accounts payable-other ¥41.67 million Consolidated
Proceeds from issuance of common stock ¥1.2 billion Consolidated
Income taxes paid ¥-0.3 billion Consolidated
Income taxes refund ¥0.10 million Consolidated
Depreciation ¥40.88 million Consolidated
Foreign exchange loss (gain) ¥-0.35 million Consolidated
Purchase of intangible assets ¥-22.36 million Consolidated
Increase in short term loans payable ¥0.1 billion Consolidated
Decrease in short term loans payable ¥-0.3 billion Consolidated
Increase decrease in provision for loss on litigation ¥-30.00 million Consolidated
Increase (decrease) in allowance for doubtful accounts ¥10.56 million Consolidated
Payments for asset retirement obligations ¥-8.28 million Consolidated
Increase (decrease) in net defined benefit liability ¥5.03 million Consolidated
Payments for acquisition in subsidiaries resulting in change in scope of consolidation ¥-0.1 billion Consolidated
Payments from changes in ownership interests in subsidiaries that do not result in change in scope of consolidation ¥-0.91 million Consolidated
Repayment of long term loans payable ¥-35.43 million Consolidated
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥0.6 billion ConsolidatedDisclosed
Number of employees 345 ConsolidatedDisclosed
Net assets ¥3.3 billion ConsolidatedDisclosed
Net sales ¥6.1 billion ConsolidatedDisclosed
Operating income ¥0.8 billion ConsolidatedDisclosed
Ordinary income ¥0.8 billion ConsolidatedDisclosed
Net income ¥0.5 billion ConsolidatedDisclosed
Total assets ¥4.4 billion ConsolidatedDisclosed
Operating margin 13.7%ConsolidatedCalculated
Net margin 8.4%ConsolidatedCalculated
Sales per employee 17707904 yenConsolidatedCalculated
Total asset turnover 1.4 timesConsolidatedCalculated
Net assets to total assets 76.2%ConsolidatedCalculated
How to read the figures, and caveats

Terms

  • Consolidated: the parent company together with the subsidiaries it consolidates
  • Parent-only: the single company that filed the annual securities report
  • Calculated: a disclosed figure put through the formula shown
  • Not disclosed: no such value in the filing (not treated as zero)
  • Not retrieved: a value this page could not extract, including values in the filing that could not be matched. The same item may appear in another table
  • Segment: a business division the company uses in its disclosures
  • Industry median: the middle value among companies in the same industry that disclose the item
  • ★: position when every company is lined up by value (not a judgement of the company)See the formulas
  • Source: document name, period covered, filing date and where it was obtained
  • Tables scroll sideways

Key figures

  • Operating margin 13.7%　Operating income ÷ net sales 　＝ ¥0.8 billion ÷ ¥6.1 billion
    Operating income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Net margin 8.4%　Net income ÷ net sales 　＝ ¥0.5 billion ÷ ¥6.1 billion
    Net income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Sales per employee 17,707,904 yen　Sales or operating revenue ÷ employees 　＝ ¥6.1 billion ÷ 345 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
  • Total asset turnover 1.4 times　Sales or operating revenue ÷ total assets 　＝ ¥6.1 billion ÷ ¥4.4 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).
  • Net assets to total assets 76.2%　Net assets ÷ total assets 　＝ ¥3.3 billion ÷ ¥4.4 billion
    Net assets ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).

Company details

  • Representative　Representative Director, gBizINFO
  • Date of incorporation　gBizINFO · 14 years since incorporation
  • Consolidated subsidiaries　Annual Securities Report

Business activities and revenue composition

  • Breakdown by business: machine transcription of segment information (business divisions used in disclosures) in the annual securities report. No table where segment sales differ from the disclosed total by more than 1%, or where the company reports a single business

Amounts by account

  • Totals and their component lines together; consolidated and parent-only figures mixed (right-hand column)

Selling, general and administrative expenses

  • Breakdown of selling, general and administrative expenses (costs of selling and running the company). Cost of sales not included
  • Each item: already inside the SG&A total (not added to it)

Finance

  • Net assets to total assets　Net assets ÷ total assets
  • Return on assets (ROA)　Net income ÷ total assets (consolidated)
  • Net assets per share　Consolidated
  • Free cash flow　Free cash flow: operating cash flow (cash generated by the business) plus investing cash flow (asset purchases, disposals and other investments), consolidated
  • Total assets　Consolidated
  • Goodwill (the part of the acquisition price above the net assets acquired)　14% of net assets (consolidated)

Capital allocation

  • ★: position when all companies are sorted by value and cut into fifths (a position, not a rating). The five items with ★: only where both numerator and denominator are available on a consolidated basisSee the formulas
  • Cash conversion　Net cash provided by (used in) operating activities ÷ operating income
  • Property, plant and equipment purchases relative to depreciation　Purchase of property, plant and equipment ÷ depreciation。Purchase of property, plant and equipment ¥19.26 million, over depreciation ¥40.88 million
  • Investment securities to net assets　Investment securities ÷ net assets。Investment securities ¥0.12 million, over net assets ¥3.3 billion

Year-on-year comparison

  • Year on year: calculated only where the item, reporting range and accounting standard match and the periods are consecutive
  • Comparison basis not confirmed: periods with a change of accounting standard or reporting range, a moved fiscal year end, or an unconfirmed period
  • ◆: a period where revenue moved 20% or more from the prior year, profit as a share of revenue moved 2.0 percentage points or more, or profit or loss changed sign. Item used named in the table and list. Not a ranking of companies

Earnings and net assets per share over time

  • Earnings per share = net profit ÷ shares; net assets per share = net assets ÷ shares. Disclosed values from the key financial indicators of the annual securities report. No share prices used

Return on equity over time

  • Return on equity (ROE): net profit as a proportion of equity. For Japanese companies, the disclosed value in the key financial indicators of the annual securities report (decimals converted to percentages)

Share ownership by holder category

  • Source: ownership table, annual securities report. Percentages as disclosed, calculated on trading units (some companies do not total exactly 100%). Foreign holders (total): institutions and individuals combined. “Individuals and others”: a register category (not necessarily the share actually held by individuals). Industry median: the middle value among companies in Services that disclose the item (industries with at least 5 companies only).

Major shareholders

  • Source: major shareholders table, annual securities report. Trust bank holdings as written (whose trust is not disclosed)

Research and development expenses and capital expenditure

  • Research and development: total in the R&D section of the annual securities report. Capital expenditure: this year’s actual spending in the capital expenditure overview (not a plan). Years: only those available in the annual securities reports on hand (one to four per company); no row for other years. Share of revenue: divided by consolidated revenue in the same annual securities report. Industry median: the middle value among companies in Services that disclose the item (industries with at least 5 companies only).

Revenue scale in the same industry

  • Revenue (disclosed values) of companies in the same industry, using the same grouping as the industry pages. Only the top three and the two companies either side of this one. Bar length relative to the largest company (100). An order of size, not a ranking of quality

Workforce information

  • All four: the reporting company (parent-only), as disclosed in the employee section of the annual securities report. Employees across the consolidated group: 345 (a different scope, kept apart from the four above). Industry median: the middle value among companies in Services that disclose the item (industries with at least 5 companies only).

People and organisation

  • Sales per employee　Net sales (or operating revenue) ÷ employees
  • Operating income per employee　Operating income ÷ employees
  • Wage gap between men and women　Women's pay with men's pay set to 100, reporting company
  • Women in managerial positions　Reporting company (parent only)
  • Men taking childcare leave　Reporting company (parent only)
  • Employees by gender　gBizINFO
  • Average temporary staff　Consolidated, average headcount other than regular employees

Workplace information filings

  • Source: processed from Shokuba-labo, the workplace information site of the Ministry of Health, Labour and Welfare. Items the company filed only Shokuba-labo

Audit and disclosure information

  • Whether there is a going concern note (the accounting assumption that a company will continue operating), and audit information
  • Audit firm, audit fees, going concern note and accounting standard: facts written in the latest annual securities report and the audit report filed with it (not a judgement of the company). Going concern note: “note” when the note text is present, “not applicable” when the report states nothing to report, “cannot be determined” when neither appears. Note text not reproduced. Amended filings not shown (annual securities reports only)

Data sources and calculation methods

Primary source: the annual securities report of LiB Consulting Co.,Ltd. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 4010001148263 / Accounting standard: Japanese GAAP

  • Amounts: machine transcription of EDINET XBRL (no manual re-keying). Long narrative notes are text and not in the account list. Identifiers: machine transcription of the EDINET code list (retrieved 2026-08-22)
  • ★: position of the value calculated from disclosed figures among the 4,240 companies on this site, on a five-step scale. Not a judgement of the company. No forecasts usedThe formulas and how they are counted
  • No rank: net assets as a share of total assets, cash conversion and revenue per employee (size alone does not show quality). Industry median shown for comparison. Cash conversion of 100%: operating cash flow equal to operating profit
  • Profit-and-loss chart: only where “sales − cost of sales − SG&A = operating income” holds between disclosed values. Cost breakdown: the six largest SG&A items
  • Trend charts: key financial indicators of the annual securities report. Amounts in billions of yen (dividend per share in yen). Long-run chart joins reports filed in different years (newer report for overlapping years). Some items stop part-way after a change of accounting standard. A stock split changes the weight of one share. Consolidated and parent-only in separate tables
  • Revenue scale in the same industry: bars of revenue (disclosed values) of companies in the same industry grouping as the industry pages, largest first. Only the top three and the two companies either side of this one. Each company’s latest fiscal year. An order of size, not a ranking of quality or an investment view
  • Share prices: not published (no data source allows redistribution). No share-price-based indicators (such as the price earnings ratio) and no extension of past growth into the future
  • Average age, average length of service and average annual salary: the reporting company alone (the parent). At a holding company, a small head-office staff. Payout ratio (basic facts): dividend per share ÷ consolidated earnings per share, calculated here (the payout ratio in the annual securities report is the reporting company’s figure, on a different basis). Representative and founding date: gBizINFO (Ministry of Economy, Trade and Industry), some companies only
  • “Retrieved disclosed figures”: every value readable as a number from the annual securities report. Company-wide values only (no segment or other breakdowns)
  • Segment table: machine transcription of the segment information in the annual securities report. Business names as labelled by the company in its XBRL. No table where segment sales differ from the disclosed total by more than 1%. Adjustments, corporate, eliminations and “other” left out of the table and the share denominator, as they are not businesses
  • Breakdowns of amounts, not diagrams of how the business works. Who pays whom, and for what, is not in the disclosed figures; no lines drawn from guesswork