Half-year report · HY
175A.TEDINET S100YX0J
Period2026-01-01 → 2026-06-30
Filed2026-08-14
StandardJapan GAAP
ConsolidatedNo
Data checks12 of 12 passed
Key figures · 45
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥328m | 2026-01-01 → 2026-06-30 | Standalone | Net sales |
| Revenue | ¥805m | 2025-01-01 → 2025-12-31 | Standalone | Net sales (5-year summary) |
| Revenue | ¥361m | 2025-01-01 → 2025-06-30 | Standalone | Net sales |
| Operating income | −¥168m | 2026-01-01 → 2026-06-30 | Standalone | Operating income |
| Operating income | −¥168m | 2025-01-01 → 2025-06-30 | Standalone | Operating income |
| Ordinary income | −¥171m | 2026-01-01 → 2026-06-30 | Standalone | Ordinary income |
| Ordinary income | −¥260m | 2025-01-01 → 2025-12-31 | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | −¥154m | 2025-01-01 → 2025-06-30 | Standalone | Ordinary income |
| Profit before tax | −¥171m | 2026-01-01 → 2026-06-30 | Standalone | Income before income taxes |
| Profit before tax | −¥153m | 2025-01-01 → 2025-06-30 | Standalone | Income before income taxes |
| Net income | −¥173m | 2026-01-01 → 2026-06-30 | Standalone | Profit loss |
| Net income | −¥416m | 2025-01-01 → 2025-12-31 | Standalone | Net income loss (5-year summary) |
| Net income | −¥154m | 2025-01-01 → 2025-06-30 | Standalone | Profit loss |
| Total assets | ¥788m | at 2026-06-30 | Standalone | Assets |
| Total assets | ¥437m | at 2025-12-31 | Standalone | Assets |
| Total assets | ¥495m | at 2025-06-30 | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥498m | at 2026-06-30 | Standalone | Liabilities |
| Total liabilities | ¥434m | at 2025-12-31 | Standalone | Liabilities |
| Net assets / equity | ¥290m | at 2026-06-30 | Standalone | Net assets |
| Net assets / equity | ¥3m | at 2025-12-31 | Standalone | Net assets |
| Net assets / equity | ¥263m | at 2025-06-30 | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥561m | at 2026-06-30 | Standalone | Cash and deposits |
| Cash and deposits | ¥105m | at 2025-12-31 | Standalone | Cash and deposits |
| Cash & equivalents | ¥561m | at 2026-06-30 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥105m | at 2025-12-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥140m | at 2025-06-30 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥108m | at 2024-12-31v | Standalone | Cash and cash equivalents |
| Operating cash flow | −¥25m | 2026-01-01 → 2026-06-30 | Standalone | Net cash provided by used in operating activities |
| Operating cash flow | −¥122m | 2025-01-01 → 2025-12-31 | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥51m | 2025-01-01 → 2025-06-30 | Standalone | Net cash provided by used in operating activities |
| Investing cash flow | −¥15m | 2026-01-01 → 2026-06-30 | Standalone | Net cash provided by used in investment activities |
| Investing cash flow | −¥61m | 2025-01-01 → 2025-12-31 | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥23m | 2025-01-01 → 2025-06-30 | Standalone | Net cash provided by used in investment activities |
| Financing cash flow | ¥497m | 2026-01-01 → 2026-06-30 | Standalone | Net cash provided by used in financing activities |
| Financing cash flow | ¥180m | 2025-01-01 → 2025-12-31 | Standalone | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥4m | 2025-01-01 → 2025-06-30 | Standalone | Net cash provided by used in financing activities |
| EPS (basic) | ¥-108.96 | 2026-01-01 → 2026-06-30 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-283.2 | 2025-01-01 → 2025-12-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-105.1 | 2025-01-01 → 2025-06-30 | Standalone | Basic earnings loss per share (5-year summary) |
| Equity ratio | 36.8% | at 2026-06-30 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 0.7% | at 2025-12-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 53.2% | at 2025-06-30 | Standalone | Equity to asset ratio (5-year summary) |
| Shares issued | 2,156,500 | at 2026-06-30 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 1,471,400 | at 2025-12-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 1,469,700 | at 2025-06-30 | 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 · 416
| Item | Context | Value | Unit |
|---|---|---|---|
| Decrease increase in consumption taxes receivable payable ope cf | InterimDuration_NonConsolidatedMember | -4680000 | JPY |
| Increase decrease in deposits received ope cf | Prior1InterimDuration_NonConsolidatedMember | 2751000 | JPY |
| Increase decrease in deposits received ope cf | InterimDuration_NonConsolidatedMember | 11836000 | JPY |
| Increase decrease in unearned revenue ope cf | Prior1InterimDuration_NonConsolidatedMember | -1947000 | JPY |
| Increase decrease in unearned revenue ope cf | InterimDuration_NonConsolidatedMember | 16324000 | JPY |
| Other net ope cf | Prior1InterimDuration_NonConsolidatedMember | -3607000 | JPY |
| Other net ope cf | InterimDuration_NonConsolidatedMember | 3609000 | JPY |
| Subtotal ope cf | Prior1InterimDuration_NonConsolidatedMember | 33331000 | JPY |
| Subtotal ope cf | InterimDuration_NonConsolidatedMember | -23459000 | JPY |
| Interest income received ope cf | Prior1InterimDuration_NonConsolidatedMember | 46000 | JPY |
| Interest income received ope cf | InterimDuration_NonConsolidatedMember | 118000 | JPY |
| Interest expenses paid ope cf fin cf | Prior1InterimDuration_NonConsolidatedMember | -910000 | JPY |
| Interest expenses paid ope cf fin cf | InterimDuration_NonConsolidatedMember | -2581000 | JPY |
| Proceeds from subsidy income ope cf | Prior1InterimDuration_NonConsolidatedMember | 15052000 | JPY |
| Proceeds from subsidy income ope cf | InterimDuration_NonConsolidatedMember | 164000 | JPY |
| Income taxes paid refund ope cf | Prior1InterimDuration_NonConsolidatedMember | 3084000 | JPY |
| Income taxes paid refund ope cf | InterimDuration_NonConsolidatedMember | 595000 | JPY |
| Net cash provided by used in operating activities | Prior1InterimDuration_NonConsolidatedMember | 50605000 | JPY |
| Net cash provided by used in operating activities | InterimDuration_NonConsolidatedMember | -25162000 | JPY |
| Purchase of property plant and equipment inv cf | Prior1InterimDuration_NonConsolidatedMember | -2478000 | JPY |
| Purchase of property plant and equipment inv cf | InterimDuration_NonConsolidatedMember | － | JPY |
| Purchase of intangible assets inv cf | Prior1InterimDuration_NonConsolidatedMember | -20217000 | JPY |
| Purchase of intangible assets inv cf | InterimDuration_NonConsolidatedMember | -15161000 | JPY |
| Other net inv cf | Prior1InterimDuration_NonConsolidatedMember | 78000 | JPY |
| Other net inv cf | InterimDuration_NonConsolidatedMember | － | JPY |
| Net cash provided by used in investment activities | Prior1InterimDuration_NonConsolidatedMember | -22618000 | JPY |
| Net cash provided by used in investment activities | InterimDuration_NonConsolidatedMember | -15161000 | JPY |
| Net increase decrease in short term loans payable fin cf | Prior1InterimDuration_NonConsolidatedMember | 5000000 | JPY |
| Net increase decrease in short term loans payable fin cf | InterimDuration_NonConsolidatedMember | 48950000 | JPY |
| Repayment of long term loans payable fin cf | Prior1InterimDuration_NonConsolidatedMember | -1190000 | JPY |
| Repayment of long term loans payable fin cf | InterimDuration_NonConsolidatedMember | -1190000 | JPY |
| Repayments of lease obligations fin cf | Prior1InterimDuration_NonConsolidatedMember | -182000 | JPY |
| Repayments of lease obligations fin cf | InterimDuration_NonConsolidatedMember | -184000 | JPY |
| Proceeds from issuance of common stock fin cf | Prior1InterimDuration_NonConsolidatedMember | － | JPY |
| Proceeds from issuance of common stock fin cf | InterimDuration_NonConsolidatedMember | 449480000 | JPY |
| Net cash provided by used in financing activities | Prior1InterimDuration_NonConsolidatedMember | 3627000 | JPY |
| Net cash provided by used in financing activities | InterimDuration_NonConsolidatedMember | 497055000 | JPY |
| Net increase decrease in cash and cash equivalents | Prior1InterimDuration_NonConsolidatedMember | 31615000 | JPY |
| Net increase decrease in cash and cash equivalents | InterimDuration_NonConsolidatedMember | 456731000 | JPY |
| Cash and cash equivalents | Prior2YearInstant_NonConsolidatedMember | 108053000 | JPY |
| Cash and cash equivalents | Prior1YearInstant_NonConsolidatedMember | 104621000 | JPY |
| Cash and cash equivalents | Prior1InterimInstant_NonConsolidatedMember | 139668000 | JPY |
| Cash and cash equivalents | InterimInstant_NonConsolidatedMember | 561352000 | JPY |
| Merchandise | Prior1YearInstant_NonConsolidatedMember | 16335000 | JPY |
| Merchandise | InterimInstant_NonConsolidatedMember | 13713000 | JPY |
| Work in process | Prior1YearInstant_NonConsolidatedMember | 1371000 | JPY |
| Work in process | InterimInstant_NonConsolidatedMember | 34000 | JPY |
| Supplies | Prior1YearInstant_NonConsolidatedMember | 20000 | JPY |
| Supplies | InterimInstant_NonConsolidatedMember | 27000 | JPY |
| Salaries and allowances sga | Prior1InterimDuration_NonConsolidatedMember | 88115000 | JPY |
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 · 12 of 12 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 · 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 |