Statement Of Changes In Equity

Livero Inc. - Filing #7343743

Concept	2023-01-01 to 2023-12-31	As at 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2023-12-31	2023-01-01 to 2023-12-31	As at 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	2022-01-01 to 2022-12-31	As at 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	As at 2022-12-31	2022-01-01 to 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31
Statement of changes in equity
Statement of changes in equity
Net assets	—	864,000 JPY	864,000 JPY	—	—	—	—	—	425,043,000 JPY	1,142,345,000 JPY	—	1,112,582,000 JPY	—	—	1,863,805,000 JPY	416,043,000 JPY	430,043,000 JPY	-103,864,000 JPY	1,112,582,000 JPY	—	—	—	-103,864,000 JPY	1,894,432,000 JPY	—	14,000,000 JPY	—	425,043,000 JPY	1,893,568,000 JPY	—	430,043,000 JPY	—	1,864,669,000 JPY	—	880,000 JPY	—	—	JPY	1,892,517,000 JPY	1,012,043,000 JPY	—	JPY	—	—	—	—	—	—	—	—	—	—	—	424,117,000 JPY	—	424,117,000 JPY	1,012,043,000 JPY	14,000,000 JPY	1,891,637,000 JPY	1,866,159,000 JPY	429,117,000 JPY	415,117,000 JPY	429,117,000 JPY	1,865,279,000 JPY	1,038,401,000 JPY	880,000 JPY	828,000 JPY	828,000 JPY	967,720,000 JPY	1,813,891,000 JPY	420,171,000 JPY	420,171,000 JPY	967,720,000 JPY	14,000,000 JPY	1,835,037,000 JPY	425,171,000 JPY	411,171,000 JPY	425,171,000 JPY	1,813,063,000 JPY	989,694,000 JPY	1,835,865,000 JPY
Cumulative effects of changes in accounting policies	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	JPY	JPY	-2,073,000 JPY	-2,073,000 JPY	JPY	JPY	-2,073,000 JPY	JPY	-2,073,000 JPY	JPY	JPY	JPY	-2,073,000 JPY	-2,073,000 JPY	-2,073,000 JPY
Restated balance	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	828,000 JPY	828,000 JPY	965,646,000 JPY	1,811,817,000 JPY	420,171,000 JPY	420,171,000 JPY	965,646,000 JPY	14,000,000 JPY	1,832,963,000 JPY	425,171,000 JPY	411,171,000 JPY	425,171,000 JPY	1,810,989,000 JPY	987,620,000 JPY	1,833,791,000 JPY
Changes during period
Issuance of new shares	JPY	—	—	JPY	1,851,000 JPY	JPY	JPY	JPY	—	—	1,851,000 JPY	—	925,000 JPY	925,000 JPY	—	—	—	—	—	JPY	925,000 JPY	JPY	—	—	1,851,000 JPY	—	925,000 JPY	—	—	1,851,000 JPY	—	JPY	—	925,000 JPY	—	JPY	JPY	—	—	—	7,892,000 JPY	—	JPY	JPY	7,892,000 JPY	3,946,000 JPY	3,946,000 JPY	JPY	3,946,000 JPY	JPY	7,892,000 JPY	3,946,000 JPY	3,946,000 JPY	—	7,892,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Profit (loss)	—	—	—	JPY	103,944,000 JPY	JPY	100,539,000 JPY	JPY	—	—	—	—	JPY	—	—	—	—	—	—	100,539,000 JPY	JPY	—	—	—	100,539,000 JPY	—	JPY	—	—	100,539,000 JPY	—	—	—	—	—	JPY	—	—	—	—	50,781,000 JPY	—	JPY	46,396,000 JPY	—	JPY	—	46,396,000 JPY	JPY	—	46,396,000 JPY	JPY	—	—	46,396,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Net changes in items other than shareholders' equity	-15,000 JPY	—	—	-15,000 JPY	-15,000 JPY	JPY	JPY	JPY	—	—	JPY	—	JPY	JPY	—	—	—	—	—	JPY	JPY	JPY	—	—	JPY	—	JPY	—	—	-15,000 JPY	—	JPY	—	JPY	—	52,000 JPY	52,000 JPY	—	—	—	52,000 JPY	—	JPY	JPY	JPY	JPY	JPY	JPY	JPY	JPY	JPY	JPY	JPY	—	52,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Total changes during period	-15,000 JPY	—	—	-15,000 JPY	1,915,000 JPY	JPY	100,539,000 JPY	-103,864,000 JPY	—	—	1,930,000 JPY	—	925,000 JPY	925,000 JPY	—	—	—	—	—	100,539,000 JPY	925,000 JPY	103,944,000 JPY	—	—	-1,473,000 JPY	—	925,000 JPY	—	—	-1,489,000 JPY	—	-103,864,000 JPY	—	925,000 JPY	—	52,000 JPY	52,000 JPY	—	—	—	58,726,000 JPY	—	JPY	46,396,000 JPY	58,673,000 JPY	3,946,000 JPY	3,946,000 JPY	46,396,000 JPY	3,946,000 JPY	50,781,000 JPY	54,289,000 JPY	3,946,000 JPY	3,946,000 JPY	—	54,341,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—