# 【表紙】

【提出書類】 | 有価証券報告書
【根拠条文】 | 金融商品取引法第24条第１項
【提出先】 | 四国財務局長
【提出日】 | 2024年１月31日
【事業年度】 | 第23期（自　2022年11月１日　至　2023年10月31日）
【会社名】 | ベルグアース株式会社
【英訳名】 | Berg Earth co.,ltd.
【代表者の役職氏名】 | 代表取締役社長兼ＣＥＯ兼ＣＯＯ　　山口　一彦
【本店の所在の場所】 | 愛媛県宇和島市津島町北灘甲88番地１
【電話番号】 | 0895-20-8231(代表)
【事務連絡者氏名】 | 執行役員　財務経理本部長　　野本　幸代
【最寄りの連絡場所】 | 愛媛県宇和島市津島町北灘甲88番地１
【電話番号】 | 0895-20-8231(代表)
【事務連絡者氏名】 | 執行役員　財務経理本部長　　野本　幸代
【縦覧に供する場所】 | 株式会社東京証券取引所 （東京都中央区日本橋兜町２番１号）

E25969 13830 ベルグアース株式会社 Berg Earth co.,ltd. 企業内容等の開示に関する内閣府令 第三号様式 Japan GAAP true CTE CTE 2022-11-01 2023-10-31 FY 2023-10-31 2021-11-01 2022-10-31 2022-10-31 1 false false false E25969-000 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E25969-000 2023-10-31 jppfs_cor:SubscriptionRightsToSharesMember jppfs_cor:NonConsolidatedMember E25969-000 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalCapitalSurplusMember E25969-000 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E25969-000 2023-10-31 jppfs_cor:ReserveForAdvancedDepreciationOfNoncurrentAssetsMember jppfs_cor:NonConsolidatedMember E25969-000 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E25969-000 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:TreasuryStockMember E25969-000 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationAndTranslationAdjustmentsMember E25969-000 2021-11-01 2022-10-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E25969-000 2021-11-01 2022-10-31 jppfs_cor:ForeignCurrencyTranslationAdjustmentMember E25969-000 2021-11-01 2022-10-31 jppfs_cor:SubscriptionRightsToSharesMember E25969-000 2021-11-01 2022-10-31 jppfs_cor:NonControllingInterestsMember E25969-000 2022-11-01 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E25969-000 2022-11-01 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:SubscriptionRightsToSharesMember E25969-000 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E25969-000 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E25969-000 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalSurplusMember E25969-000 2021-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E25969-000 2021-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E25969-000 2021-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalSurplusMember E25969-000 2021-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalCapitalSurplusMember E25969-000 2021-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E25969-000 2021-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E25969-000 2021-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:TreasuryStockMember E25969-000 2021-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationAndTranslationAdjustmentsMember E25969-000 2021-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E25969-000 2021-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:SubscriptionRightsToSharesMember E25969-000 2022-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E25969-000 2022-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E25969-000 2022-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalSurplusMember E25969-000 2022-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalCapitalSurplusMember E25969-000 2022-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E25969-000 2022-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E25969-000 2022-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:TreasuryStockMember E25969-000 2022-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationAndTranslationAdjustmentsMember E25969-000 2022-10-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember jppfs_cor:NonConsolidatedMember E25969-000 2022-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:SubscriptionRightsToSharesMember E25969-000 2021-11-01 2022-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E25969-000 2021-11-01 2022-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E25969-000 2021-11-01 2022-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalSurplusMember E25969-000 2021-11-01 2022-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalCapitalSurplusMember E25969-000 2021-11-01 2022-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E25969-000 2021-11-01 2022-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E25969-000 2021-11-01 2022-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:TreasuryStockMember E25969-000 2021-11-01 2022-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationAndTranslationAdjustmentsMember E25969-000 2021-11-01 2022-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E25969-000 2021-11-01 2022-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:SubscriptionRightsToSharesMember E25969-000 2021-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ReserveForAdvancedDepreciationOfNoncurrentAssetsMember E25969-000 2022-10-31 jppfs_cor:ReserveForAdvancedDepreciationOfNoncurrentAssetsMember jppfs_cor:NonConsolidatedMember E25969-000 2021-11-01 2022-10-31 jppfs_cor:ReserveForAdvancedDepreciationOfNoncurrentAssetsMember jppfs_cor:NonConsolidatedMember E25969-000 2022-11-01 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E25969-000 2022-11-01 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E25969-000 2022-11-01 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalSurplusMember E25969-000 2022-11-01 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalCapitalSurplusMember E25969-000 2022-11-01 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E25969-000 2022-11-01 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ReserveForAdvancedDepreciationOfNoncurrentAssetsMember E25969-000 2022-11-01 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E25969-000 2022-11-01 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:TreasuryStockMember E25969-000 2022-11-01 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationAndTranslationAdjustmentsMember E25969-000 2024-01-31 E25969-000 2021-11-01 2022-10-31 jpcrp_cor:ReportableSegmentsMember E25969-000 2021-11-01 2022-10-31 jpcrp030000-asr_E25969-000:VegetableSeedlingAndSeedlingRelatedReportableSegmentsMember E25969-000 2021-11-01 2022-10-31 jpcrp030000-asr_E25969-000:AgricultureAndHorticulturalSeedMaterialSalesReportableSegmentsMember E25969-000 2021-11-01 2022-10-31 jpcrp030000-asr_E25969-000:RetailReportableSegmentsMember E25969-000 2021-11-01 2022-10-31 jpcrp030000-asr_E25969-000:WholesaleReportableSegmentsMember E25969-000 2021-11-01 2022-10-31 jpcrp_cor:ReconcilingItemsMember E25969-000 2022-10-31 jpcrp_cor:ReportableSegmentsMember E25969-000 2022-10-31 jpcrp030000-asr_E25969-000:VegetableSeedlingAndSeedlingRelatedReportableSegmentsMember E25969-000 2022-10-31 jpcrp030000-asr_E25969-000:AgricultureAndHorticulturalSeedMaterialSalesReportableSegmentsMember E25969-000 2022-10-31 jpcrp030000-asr_E25969-000:RetailReportableSegmentsMember E25969-000 2022-10-31 jpcrp_cor:ReconcilingItemsMember E25969-000 2022-11-01 2023-10-31 jpcrp_cor:ReportableSegmentsMember E25969-000 2022-11-01 2023-10-31 jpcrp030000-asr_E25969-000:VegetableSeedlingAndSeedlingRelatedReportableSegmentsMember E25969-000 2022-11-01 2023-10-31 jpcrp030000-asr_E25969-000:AgricultureAndHorticulturalSeedMaterialSalesReportableSegmentsMember E25969-000 2022-11-01 2023-10-31 jpcrp030000-asr_E25969-000:RetailReportableSegmentsMember E25969-000 2022-11-01 2023-10-31 jpcrp_cor:ReconcilingItemsMember E25969-000 2023-10-31 jppfs_cor:ForeignCurrencyTranslationAdjustmentMember E25969-000 2023-10-31 jppfs_cor:SubscriptionRightsToSharesMember E25969-000 2023-10-31 jppfs_cor:NonControllingInterestsMember E25969-000 2022-11-01 2023-10-31 jppfs_cor:ShareholdersEquityMember E25969-000 2022-11-01 2023-10-31 jppfs_cor:CapitalStockMember E25969-000 2022-11-01 2023-10-31 jppfs_cor:CapitalSurplusMember E25969-000 2022-11-01 2023-10-31 jppfs_cor:RetainedEarningsMember E25969-000 2022-11-01 2023-10-31 jppfs_cor:TreasuryStockMember E25969-000 2022-11-01 2023-10-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember E25969-000 2022-11-01 2023-10-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E25969-000 2022-11-01 2023-10-31 jppfs_cor:ForeignCurrencyTranslationAdjustmentMember E25969-000 2022-11-01 2023-10-31 jppfs_cor:SubscriptionRightsToSharesMember E25969-000 2022-11-01 2023-10-31 jppfs_cor:NonControllingInterestsMember E25969-000 2021-10-31 jppfs_cor:ShareholdersEquityMember E25969-000 2021-10-31 jppfs_cor:CapitalStockMember E25969-000 2021-10-31 jppfs_cor:CapitalSurplusMember E25969-000 2021-10-31 jppfs_cor:RetainedEarningsMember E25969-000 2021-10-31 jppfs_cor:TreasuryStockMember E25969-000 2021-10-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember E25969-000 2021-10-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E25969-000 2021-10-31 jppfs_cor:ForeignCurrencyTranslationAdjustmentMember E25969-000 2021-10-31 jppfs_cor:SubscriptionRightsToSharesMember E25969-000 2021-10-31 jppfs_cor:NonControllingInterestsMember E25969-000 2021-11-01 2022-10-31 jppfs_cor:ShareholdersEquityMember E25969-000 2021-11-01 2022-10-31 jppfs_cor:CapitalStockMember E25969-000 2021-11-01 2022-10-31 jppfs_cor:CapitalSurplusMember E25969-000 2021-11-01 2022-10-31 jppfs_cor:RetainedEarningsMember E25969-000 2021-11-01 2022-10-31 jppfs_cor:TreasuryStockMember E25969-000 2021-11-01 2022-10-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember E25969-000 2023-10-31 jpcrp_cor:ReportableSegmentsMember E25969-000 2023-10-31 jpcrp030000-asr_E25969-000:VegetableSeedlingAndSeedlingRelatedReportableSegmentsMember E25969-000 2023-10-31 jpcrp030000-asr_E25969-000:AgricultureAndHorticulturalSeedMaterialSalesReportableSegmentsMember E25969-000 2023-10-31 jpcrp030000-asr_E25969-000:RetailReportableSegmentsMember E25969-000 2023-10-31 jpcrp_cor:ReconcilingItemsMember E25969-000 2023-10-31 jpcrp_cor:CorporateSharedMember E25969-000 2023-10-31 jppfs_cor:NonConsolidatedMember jpcrp030000-asr_E25969-000:VegetableSeedlingAndSeedlingRelatedReportableSegmentsMember E25969-000 2023-10-31 jppfs_cor:NonConsolidatedMember jpcrp030000-asr_E25969-000:AgricultureAndHorticulturalSeedMaterialSalesReportableSegmentsMember E25969-000 2023-10-31 jppfs_cor:NonConsolidatedMember jpcrp030000-asr_E25969-000:RetailReportableSegmentsMember E25969-000 2023-10-31 jppfs_cor:NonConsolidatedMember jpcrp_cor:CorporateSharedMember E25969-000 2022-11-01 2023-10-31 jpcrp_cor:CorporateSharedMember E25969-000 2024-01-31 jpcrp_cor:OrdinaryShareMember E25969-000 2023-10-31 jpcrp_cor:OrdinaryShareMember E25969-000 2023-10-31 jpcrp_cor:No1MajorShareholdersMember E25969-000 2023-10-31 jpcrp_cor:No2MajorShareholdersMember E25969-000 2023-10-31 jpcrp_cor:No3MajorShareholdersMember E25969-000 2023-10-31 jpcrp_cor:No4MajorShareholdersMember E25969-000 2023-10-31 jpcrp_cor:No5MajorShareholdersMember E25969-000 2023-10-31 jpcrp_cor:No6MajorShareholdersMember E25969-000 2023-10-31 jpcrp_cor:No7MajorShareholdersMember E25969-000 2023-10-31 jpcrp_cor:No8MajorShareholdersMember E25969-000 2023-10-31 jpcrp_cor:No9MajorShareholdersMember E25969-000 2023-10-31 jpcrp_cor:No10MajorShareholdersMember E25969-000 2023-10-31 jpcrp_cor:SharesWithNoVotingRightsMember E25969-000 2023-10-31 jpcrp_cor:SharesWithRestrictedVotingRightsTreasurySharesEtcMember E25969-000 2023-10-31 jpcrp_cor:SharesWithRestrictedVotingRightsOtherMember E25969-000 2023-10-31 jpcrp_cor:SharesWithFullVotingRightsTreasurySharesEtcMember E25969-000 2023-10-31 jpcrp_cor:OrdinarySharesTreasurySharesSharesWithFullVotingRightsTreasurySharesEtcMember E25969-000 2023-10-31 jpcrp_cor:OrdinarySharesReciprocalHoldingSharesWithFullVotingRightsTreasurySharesEtcMember E25969-000 2023-10-31 jpcrp_cor:SharesWithFullVotingRightsOtherMember E25969-000 2023-10-31 jpcrp_cor:OrdinarySharesSharesWithFullVotingRightsOtherMember E25969-000 2023-10-31 jpcrp_cor:SharesLessThanOneUnitMember E25969-000 2023-10-31 jpcrp_cor:OrdinarySharesSharesLessThanOneUnitMember E25969-000 2023-10-31 jpcrp_cor:Row1Member E25969-000 2023-10-31 jpcrp_cor:Row2Member E25969-000 2024-01-31 jpcrp_cor:Row1Member E25969-000 2024-01-31 jpcrp_cor:Row2Member E25969-000 2024-01-31 jpcrp_cor:Row3Member E25969-000 2024-01-31 jpcrp_cor:Row4Member E25969-000 2024-01-31 jpcrp030000-asr_E25969-000:YamaguchiKazuhikoMember E25969-000 2024-01-31 jpcrp030000-asr_E25969-000:YamaguchiMayukoMember E25969-000 2024-01-31 jpcrp030000-asr_E25969-000:KotaniChikakuniMember E25969-000 2024-01-31 jpcrp030000-asr_E25969-000:TakaokaKozoMember E25969-000 2024-01-31 jpcrp030000-asr_E25969-000:NodaOsamuMember E25969-000 2024-01-31 jpcrp030000-asr_E25969-000:SasayamaSeijiMember E25969-000 2024-01-31 jpcrp030000-asr_E25969-000:MatsuyamaYoshihiroMember E25969-000 2024-01-31 jpcrp030000-asr_E25969-000:KojimaTaizoMember E25969-000 2024-01-31 jpcrp_cor:Row5Member E25969-000 2022-11-01 2023-10-31 jpcrp_cor:DirectorsExcludingOutsideDirectorsMember E25969-000 2022-11-01 2023-10-31 jpcrp_cor:CorporateAuditorsExcludingOutsideCorporateAuditorsMember E25969-000 2022-11-01 2023-10-31 jpcrp_cor:OutsideDirectorsAndOtherOfficersMember E25969-000 2022-10-31 jpcrp_cor:Row1Member E25969-000 2022-10-31 jppfs_cor:ShareholdersEquityMember E25969-000 2022-10-31 jppfs_cor:CapitalStockMember E25969-000 2022-10-31 jppfs_cor:CapitalSurplusMember E25969-000 2022-10-31 jppfs_cor:RetainedEarningsMember E25969-000 2022-10-31 jppfs_cor:TreasuryStockMember E25969-000 2022-10-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember E25969-000 2022-10-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E25969-000 2022-10-31 jppfs_cor:ForeignCurrencyTranslationAdjustmentMember E25969-000 2022-10-31 jppfs_cor:SubscriptionRightsToSharesMember E25969-000 2022-10-31 jppfs_cor:NonControllingInterestsMember E25969-000 2023-10-31 jppfs_cor:ShareholdersEquityMember E25969-000 2023-10-31 jppfs_cor:CapitalStockMember E25969-000 2023-10-31 jppfs_cor:CapitalSurplusMember E25969-000 2023-10-31 jppfs_cor:RetainedEarningsMember E25969-000 2023-10-31 jppfs_cor:TreasuryStockMember E25969-000 2023-10-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember E25969-000 2023-10-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E25969-000 2018-11-01 2019-10-31 jppfs_cor:NonConsolidatedMember E25969-000 2019-10-31 jppfs_cor:NonConsolidatedMember E25969-000 2019-11-01 2020-10-31 jppfs_cor:NonConsolidatedMember E25969-000 2020-10-31 jppfs_cor:NonConsolidatedMember E25969-000 2020-11-01 2021-10-31 jppfs_cor:NonConsolidatedMember E25969-000 2021-10-31 jppfs_cor:NonConsolidatedMember E25969-000 2021-11-01 2022-10-31 jppfs_cor:NonConsolidatedMember E25969-000 2022-10-31 jppfs_cor:NonConsolidatedMember E25969-000 2022-11-01 2023-10-31 jppfs_cor:NonConsolidatedMember E25969-000 2023-10-31 jppfs_cor:NonConsolidatedMember E25969-000 2018-11-01 2019-10-31 E25969-000 2019-10-31 E25969-000 2019-11-01 2020-10-31 E25969-000 2020-10-31 E25969-000 2020-11-01 2021-10-31 E25969-000 2021-10-31 E25969-000 2021-11-01 2022-10-31 E25969-000 2022-10-31 E25969-000 2022-11-01 2023-10-31 E25969-000 2023-10-31 iso4217:JPY xbrli:shares iso4217:JPY xbrli:shares xbrli:pure