Half-year report · HY
145A.TEDINET S100YVMX
Period2026-01-01 → 2026-06-30
Filed2026-08-14
StandardJapan GAAP
ConsolidatedYes
Data checks14 of 14 passed
Key figures · 44
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥1.4bn | 2026-01-01 → 2026-06-30 | Cons. | Net sales |
| Revenue | ¥2.1bn | 2025-01-01 → 2025-12-31 | Cons. | Net sales (5-year summary) |
| Revenue | ¥1.0bn | 2025-01-01 → 2025-06-30 | Cons. | Net sales |
| Operating income | ¥151m | 2026-01-01 → 2026-06-30 | Cons. | Operating income |
| Operating income | ¥93m | 2025-01-01 → 2025-06-30 | Cons. | Operating income |
| Ordinary income | ¥134m | 2026-01-01 → 2026-06-30 | Cons. | Ordinary income |
| Ordinary income | ¥147m | 2025-01-01 → 2025-12-31 | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥82m | 2025-01-01 → 2025-06-30 | Cons. | Ordinary income |
| Profit before tax | ¥135m | 2026-01-01 → 2026-06-30 | Cons. | Income before income taxes |
| Profit before tax | ¥82m | 2025-01-01 → 2025-06-30 | Cons. | Income before income taxes |
| Net income (owners) | ¥113m | 2026-01-01 → 2026-06-30 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥139m | 2025-01-01 → 2025-12-31 | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥61m | 2025-01-01 → 2025-06-30 | Cons. | Profit loss attributable to owners of parent |
| Net income | ¥113m | 2026-01-01 → 2026-06-30 | Cons. | Profit loss |
| Net income | ¥61m | 2025-01-01 → 2025-06-30 | Cons. | Profit loss |
| Total assets | ¥3.4bn | at 2026-06-30 | Cons. | Assets |
| Total assets | ¥3.4bn | at 2025-12-31 | Cons. | Assets |
| Total assets | ¥2.7bn | at 2025-06-30 | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥1.5bn | at 2026-06-30 | Cons. | Liabilities |
| Total liabilities | ¥1.6bn | at 2025-12-31 | Cons. | Liabilities |
| Net assets / equity | ¥2.0bn | at 2026-06-30 | Cons. | Net assets |
| Net assets / equity | ¥1.8bn | at 2025-12-31 | Cons. | Net assets |
| Net assets / equity | ¥1.8bn | at 2025-06-30 | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥1.7bn | at 2026-06-30 | Cons. | Cash and deposits |
| Cash and deposits | ¥1.8bn | at 2025-12-31 | Cons. | Cash and deposits |
| Cash & equivalents | ¥1.4bn | at 2026-06-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥1.4bn | at 2025-12-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥1.6bn | at 2025-06-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥1.9bn | at 2024-12-31v | Cons. | Cash and cash equivalents |
| Operating cash flow | ¥141m | 2026-01-01 → 2026-06-30 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥178m | 2025-01-01 → 2025-12-31 | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥101m | 2025-01-01 → 2025-06-30 | Cons. | Net cash provided by used in operating activities |
| Investing cash flow | −¥43m | 2026-01-01 → 2026-06-30 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥1.1bn | 2025-01-01 → 2025-12-31 | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥320m | 2025-01-01 → 2025-06-30 | Cons. | Net cash provided by used in investment activities |
| Financing cash flow | −¥138m | 2026-01-01 → 2026-06-30 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥444m | 2025-01-01 → 2025-12-31 | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥58m | 2025-01-01 → 2025-06-30 | Cons. | Net cash provided by used in financing activities |
| EPS (basic) | ¥21.95 | 2026-01-01 → 2026-06-30 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥27.09 | 2025-01-01 → 2025-12-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥11.9 | 2025-01-01 → 2025-06-30 | Cons. | Basic earnings loss per share (5-year summary) |
| Equity ratio | 57.4% | at 2026-06-30 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 53.9% | at 2025-12-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 64.8% | at 2025-06-30 | Cons. | Equity to asset ratio (5-year summary) |
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 · 14
| Segment | Item | Period | Value |
|---|---|---|---|
| DX Solutionreportable segment | revenue | 2026-01-01 → 2026-06-30 | ¥1.4bn |
| DX Solutionreportable segment | revenue external | 2026-01-01 → 2026-06-30 | ¥1.4bn |
| DX Solutionreportable segment | segment profit | 2026-01-01 → 2026-06-30 | ¥156m |
| Investment Businessreportable segment | segment profit | 2026-01-01 → 2026-06-30 | −¥5m |
| —segment total | revenue | 2026-01-01 → 2026-06-30 | ¥1.4bn |
| —segment total | revenue external | 2026-01-01 → 2026-06-30 | ¥1.4bn |
| —segment total | segment profit | 2026-01-01 → 2026-06-30 | ¥151m |
| DX Solutionreportable segment | revenue | 2025-01-01 → 2025-06-30 | ¥1.0bn |
| DX Solutionreportable segment | revenue external | 2025-01-01 → 2025-06-30 | ¥1.0bn |
| DX Solutionreportable segment | segment profit | 2025-01-01 → 2025-06-30 | ¥97m |
| Investment Businessreportable segment | segment profit | 2025-01-01 → 2025-06-30 | −¥4m |
| —segment total | revenue | 2025-01-01 → 2025-06-30 | ¥1.0bn |
| —segment total | revenue external | 2025-01-01 → 2025-06-30 | ¥1.0bn |
| —segment total | segment profit | 2025-01-01 → 2025-06-30 | ¥93m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 470
| Item | Context | Value | Unit |
|---|---|---|---|
| Operating income | Prior1InterimDuration_ReportableSegmentsMember | 92588000 | JPY |
| Operating income | Prior1InterimDuration | 92588000 | JPY |
| Revenues from external customers | InterimDuration_jpcrp040300-ssr_E39409-000DXSolutionReportableSegmentMember | 1371712000 | JPY |
| Revenues from external customers | InterimDuration_jpcrp040300-ssr_E39409-000InvestmentBusinessReportableSegmentMember | － | JPY |
| Revenues from external customers | InterimDuration_ReportableSegmentsMember | 1371712000 | JPY |
| Revenues from external customers | InterimDuration | 1371712000 | JPY |
| Transactions with other segments | InterimDuration_jpcrp040300-ssr_E39409-000DXSolutionReportableSegmentMember | － | JPY |
| Transactions with other segments | InterimDuration_jpcrp040300-ssr_E39409-000InvestmentBusinessReportableSegmentMember | － | JPY |
| Transactions with other segments | InterimDuration_ReportableSegmentsMember | － | JPY |
| Transactions with other segments | InterimDuration | － | JPY |
| Net sales | InterimDuration_jpcrp040300-ssr_E39409-000DXSolutionReportableSegmentMember | 1371712000 | JPY |
| Net sales | InterimDuration_jpcrp040300-ssr_E39409-000InvestmentBusinessReportableSegmentMember | － | JPY |
| Net sales | InterimDuration_ReportableSegmentsMember | 1371712000 | JPY |
| Net sales | InterimDuration | 1371712000 | JPY |
| Operating income | InterimDuration_jpcrp040300-ssr_E39409-000DXSolutionReportableSegmentMember | 156445000 | JPY |
| Operating income | InterimDuration_jpcrp040300-ssr_E39409-000InvestmentBusinessReportableSegmentMember | -5431000 | JPY |
| Operating income | InterimDuration_ReportableSegmentsMember | 151013000 | JPY |
| Operating income | InterimDuration | 151013000 | JPY |
| Document title cover page | FilingDateInstant | Original text (Japanese)半期報告書 | |
| Clause of stipulation cover page | FilingDateInstant | Original text (Japanese)金融商品取引法第24条の５第１項の表の第１号 | |
| Place of filing cover page | FilingDateInstant | Original text (Japanese)関東財務局長 | |
| Filing date cover page | FilingDateInstant | 2026-08-14 | |
| Semi annual accounting period cover page | FilingDateInstant | Original text (Japanese)第17期中(自 2026年１月１日 至 2026年６月30日) | |
| Company name cover page | FilingDateInstant | Original text (Japanese)株式会社L is B | |
| Company name in english cover page | FilingDateInstant | L is B Corp. | |
| Title and name of representative cover page | FilingDateInstant | Original text (Japanese)代表取締役社長CEO 横井 太輔 | |
| Address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)東京都千代田区岩本町三丁目11番11号 | |
| Telephone number address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)03-5812-4735（代表） | |
| Name of contact person address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)取締役CFOコーポレート本部長 北嶋 正樹 | |
| Nearest place of contact cover page | FilingDateInstant | Original text (Japanese)東京都千代田区岩本町三丁目11番11号 | |
| Telephone number nearest place of contact cover page | FilingDateInstant | Original text (Japanese)03-5812-4735（代表） | |
| Name of contact person nearest place of contact cover page | FilingDateInstant | Original text (Japanese)取締役CFOコーポレート本部長 北嶋 正樹 | |
| Place for public inspection cover page (text) | FilingDateInstant | Text · Plus | |
| Edinet code | FilingDateInstant | E39409 | |
| Fund code | FilingDateInstant | － | |
| Security code | FilingDateInstant | 145A0 | |
| Filer name in japanese | FilingDateInstant | Original text (Japanese)株式会社L is B | |
| Filer name in english | FilingDateInstant | L is B Corp. | |
| Fund name in japanese | FilingDateInstant | － | |
| Fund name in english | FilingDateInstant | － | |
| Cabinet office ordinance | FilingDateInstant | Original text (Japanese)企業内容等の開示に関する内閣府令 | |
| Document type | FilingDateInstant | Original text (Japanese)第四号の三様式 | |
| Accounting standards | FilingDateInstant | Japan GAAP | |
| Whether consolidated financial statements are prepared | FilingDateInstant | true | |
| Industry code when consolidated financial statements are prepared in accordance with industry specific regulations | FilingDateInstant | cte | |
| Industry code when financial statements are prepared in accordance with industry specific regulations | FilingDateInstant | － | |
| Current fiscal year start date | FilingDateInstant | 2026-01-01 | |
| Current period end date | FilingDateInstant | 2026-06-30 | |
| Type of current period | FilingDateInstant | HY | |
| Current fiscal year end date | FilingDateInstant | 2026-12-31 |
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 · 14 of 14 passed
| balance sheet identity | pass |
| balance sheet identity | pass |
| dei present | pass |
| period resolution | pass |
| statement vs summary · net assets | pass |
| statement vs summary · net assets | pass |
| statement vs summary · net income attributable to parent | pass |
| statement vs summary · net income attributable to parent | pass |
| statement vs summary · operating cash flow | pass |
| statement vs summary · operating cash flow | pass |
| statement vs summary · revenue | pass |
| statement vs summary · revenue | pass |
| statement vs summary · total assets | pass |
| statement vs summary · total assets | pass |