Half-year report · Q2
175A.TEDINET S100WIQU
Period2025-01-01 → 2025-06-30
Filed2025-08-13
StandardJapan GAAP
ConsolidatedNo
Data checks11 of 12 passed
Key figures · 44
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥361m | 2025-01-01 → 2025-06-30 | Standalone | Net sales |
| Revenue | ¥513m | 2024-04-01 → 2024-12-31 | Standalone | Net sales (5-year summary) |
| Revenue | ¥236m | 2024-04-01 → 2024-09-30 | Standalone | Net sales |
| Operating income | −¥168m | 2025-01-01 → 2025-06-30 | Standalone | Operating income |
| Operating income | −¥235m | 2024-04-01 → 2024-09-30 | Standalone | Operating income |
| Ordinary income | −¥154m | 2025-01-01 → 2025-06-30 | Standalone | Ordinary income |
| Ordinary income | −¥223m | 2024-04-01 → 2024-12-31 | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | −¥236m | 2024-04-01 → 2024-09-30 | Standalone | Ordinary income |
| Profit before tax | −¥153m | 2025-01-01 → 2025-06-30 | Standalone | Income before income taxes |
| Profit before tax | −¥236m | 2024-04-01 → 2024-09-30 | Standalone | Income before income taxes |
| Net income | −¥154m | 2025-01-01 → 2025-06-30 | Standalone | Profit loss |
| Net income | −¥224m | 2024-04-01 → 2024-12-31 | Standalone | Net income loss (5-year summary) |
| Net income | −¥238m | 2024-04-01 → 2024-09-30 | Standalone | Profit loss |
| Total assets | ¥495m | at 2025-06-30 | Standalone | Assets |
| Total assets | ¥657m | at 2024-12-31 | Standalone | Assets |
| Total assets | ¥584m | at 2024-09-30 | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥232m | at 2025-06-30 | Standalone | Liabilities |
| Total liabilities | ¥247m | at 2024-12-31 | Standalone | Liabilities |
| Net assets / equity | ¥263m | at 2025-06-30 | Standalone | Net assets |
| Net assets / equity | ¥410m | at 2024-12-31 | Standalone | Net assets |
| Net assets / equity | ¥396m | at 2024-09-30 | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥140m | at 2025-06-30 | Standalone | Cash and deposits |
| Cash and deposits | ¥108m | at 2024-12-31 | Standalone | Cash and deposits |
| Cash & equivalents | ¥140m | at 2025-06-30 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥108m | at 2024-12-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥71m | at 2024-09-30 | Standalone | Cash and cash equivalents |
| Operating cash flow | ¥51m | 2025-01-01 → 2025-06-30 | Standalone | Net cash provided by used in operating activities |
| Operating cash flow | −¥182m | 2024-04-01 → 2024-12-31 | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | −¥179m | 2024-04-01 → 2024-09-30 | Standalone | Net cash provided by used in operating activities |
| Investing cash flow | −¥23m | 2025-01-01 → 2025-06-30 | Standalone | Net cash provided by used in investment activities |
| Investing cash flow | −¥15m | 2024-04-01 → 2024-12-31 | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥11m | 2024-04-01 → 2024-09-30 | Standalone | Net cash provided by used in investment activities |
| Financing cash flow | ¥4m | 2025-01-01 → 2025-06-30 | Standalone | Net cash provided by used in financing activities |
| Financing cash flow | ¥158m | 2024-04-01 → 2024-12-31 | Standalone | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥113m | 2024-04-01 → 2024-09-30 | Standalone | Net cash provided by used in financing activities |
| EPS (basic) | ¥-105.1 | 2025-01-01 → 2025-06-30 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-154.67 | 2024-04-01 → 2024-12-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-165.43 | 2024-04-01 → 2024-09-30 | Standalone | Basic earnings loss per share (5-year summary) |
| Equity ratio | 53.2% | at 2025-06-30 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 62.3% | at 2024-12-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 67.6% | at 2024-09-30 | Standalone | Equity to asset ratio (5-year summary) |
| Shares issued | 1,469,700 | at 2025-06-30 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 1,461,000 | at 2024-12-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 1,461,000 | at 2024-09-30 | Standalone | Total number of issued shares (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.
All source rows · 400
| Item | Context | Value | Unit |
|---|---|---|---|
| Purchase of property plant and equipment inv cf | CurrentYTDDuration_NonConsolidatedMember | -2478000 | JPY |
| Purchase of intangible assets inv cf | Prior1YTDDuration_NonConsolidatedMember | -5830000 | JPY |
| Purchase of intangible assets inv cf | CurrentYTDDuration_NonConsolidatedMember | -20217000 | JPY |
| Other net inv cf | Prior1YTDDuration_NonConsolidatedMember | － | JPY |
| Other net inv cf | CurrentYTDDuration_NonConsolidatedMember | 78000 | JPY |
| Net cash provided by used in investment activities | Prior1YTDDuration_NonConsolidatedMember | -10508000 | JPY |
| Net cash provided by used in investment activities | CurrentYTDDuration_NonConsolidatedMember | -22618000 | JPY |
| Net increase decrease in short term loans payable fin cf | Prior1YTDDuration_NonConsolidatedMember | -199500000 | JPY |
| Net increase decrease in short term loans payable fin cf | CurrentYTDDuration_NonConsolidatedMember | 5000000 | JPY |
| Repayment of long term loans payable fin cf | Prior1YTDDuration_NonConsolidatedMember | -1190000 | JPY |
| Repayment of long term loans payable fin cf | CurrentYTDDuration_NonConsolidatedMember | -1190000 | JPY |
| Repayments of lease obligations fin cf | Prior1YTDDuration_NonConsolidatedMember | -180000 | JPY |
| Repayments of lease obligations fin cf | CurrentYTDDuration_NonConsolidatedMember | -182000 | JPY |
| Proceeds from issuance of common stock fin cf | Prior1YTDDuration_NonConsolidatedMember | 151813000 | JPY |
| Proceeds from issuance of common stock fin cf | CurrentYTDDuration_NonConsolidatedMember | － | JPY |
| Proceeds from disposal of treasury stock fin cf | Prior1YTDDuration_NonConsolidatedMember | 152352000 | JPY |
| Proceeds from disposal of treasury stock fin cf | CurrentYTDDuration_NonConsolidatedMember | － | JPY |
| Proceeds from issuance of stock resulting from exercise of subscription rights to shares fin cf | Prior1YTDDuration_NonConsolidatedMember | 11370000 | JPY |
| Proceeds from issuance of stock resulting from exercise of subscription rights to shares fin cf | CurrentYTDDuration_NonConsolidatedMember | － | JPY |
| Payments of listing expenses fin cf | Prior1YTDDuration_NonConsolidatedMember | -1392000 | JPY |
| Payments of listing expenses fin cf | CurrentYTDDuration_NonConsolidatedMember | － | JPY |
| Net cash provided by used in financing activities | Prior1YTDDuration_NonConsolidatedMember | 113272000 | JPY |
| Net cash provided by used in financing activities | CurrentYTDDuration_NonConsolidatedMember | 3627000 | JPY |
| Net increase decrease in cash and cash equivalents | Prior1YTDDuration_NonConsolidatedMember | -76684000 | JPY |
| Net increase decrease in cash and cash equivalents | CurrentYTDDuration_NonConsolidatedMember | 31615000 | JPY |
| Cash and cash equivalents | Prior2YearInstant_NonConsolidatedMember | 147356000 | JPY |
| Cash and cash equivalents | Prior1YearInstant_NonConsolidatedMember | 108053000 | JPY |
| Cash and cash equivalents | Prior1QuarterInstant_NonConsolidatedMember | 70672000 | JPY |
| Cash and cash equivalents | CurrentQuarterInstant_NonConsolidatedMember | 139668000 | JPY |
| Merchandise | Prior1YearInstant_NonConsolidatedMember | 11000000 | JPY |
| Merchandise | CurrentQuarterInstant_NonConsolidatedMember | 19822000 | JPY |
| Work in process | Prior1YearInstant_NonConsolidatedMember | 56000 | JPY |
| Work in process | CurrentQuarterInstant_NonConsolidatedMember | 465000 | JPY |
| Supplies | Prior1YearInstant_NonConsolidatedMember | 37000 | JPY |
| Supplies | CurrentQuarterInstant_NonConsolidatedMember | 42000 | JPY |
| Salaries and allowances sga | Prior1YTDDuration_NonConsolidatedMember | 83609000 | JPY |
| Salaries and allowances sga | CurrentYTDDuration_NonConsolidatedMember | 88115000 | JPY |
| Amortization of goodwill sga | Prior1YTDDuration_NonConsolidatedMember | 9488000 | JPY |
| Amortization of goodwill sga | CurrentYTDDuration_NonConsolidatedMember | 9488000 | JPY |
| Provision for bonuses sga | Prior1YTDDuration_NonConsolidatedMember | 4278000 | JPY |
| Provision for bonuses sga | CurrentYTDDuration_NonConsolidatedMember | 3620000 | JPY |
| Depreciation sga | Prior1YTDDuration_NonConsolidatedMember | 2908000 | JPY |
| Depreciation sga | CurrentYTDDuration_NonConsolidatedMember | 2885000 | 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 | 2025-08-13 | |
| Quarterly accounting period cover page | FilingDateInstant | Original text (Japanese)第14期中（自 2025年１月１日 至 2025年６月30日） | |
| Company name cover page | FilingDateInstant | Original text (Japanese)株式会社Will Smart | |
| Company name in english cover page | FilingDateInstant | Will Smart Co.,LTD. |
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 · 11 of 12 passed
| balance sheet identity | pass rounding |
| balance sheet identity | pass |
| dei present | pass |
| period resolution | partial |
| statement vs summary · net assets | pass |
| statement vs summary · net assets | 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 |