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 |
|---|---|---|---|
| Salaries and allowances sga | InterimDuration_NonConsolidatedMember | 90403000 | JPY |
| Amortization of goodwill sga | Prior1InterimDuration_NonConsolidatedMember | 9488000 | JPY |
| Amortization of goodwill sga | InterimDuration_NonConsolidatedMember | － | JPY |
| Provision for bonuses sga | Prior1InterimDuration_NonConsolidatedMember | 3620000 | JPY |
| Provision for bonuses sga | InterimDuration_NonConsolidatedMember | 3452000 | JPY |
| Depreciation sga | Prior1InterimDuration_NonConsolidatedMember | 2885000 | JPY |
| Depreciation sga | InterimDuration_NonConsolidatedMember | 991000 | 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15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Will Smart | |
| Company name in english cover page | FilingDateInstant | Will Smart Co.,LTD. | |
| Title and name of representative cover page | FilingDateInstant | Original text (Japanese)代表取締役社長 石井 康弘 | |
| Address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)東京都江東区富岡二丁目11番６号 | |
| Telephone number address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)03-3527-2100（代表） | |
| Name of contact person address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)取締役副社長 布目 章次 | |
| Nearest place of contact cover page | FilingDateInstant | Original text (Japanese)東京都江東区富岡二丁目11番６号 | |
| Telephone number nearest place of contact cover page | FilingDateInstant | Original text (Japanese)03-3527-2100（代表） | |
| Name of contact person nearest place of contact cover page | FilingDateInstant | Original text (Japanese)コーポレート本部長 若林 孝太郎 | |
| Place for public inspection cover page (text) | FilingDateInstant | Text · Plus | |
| Edinet code | FilingDateInstant | E39487 | |
| Fund code | FilingDateInstant | － | |
| Security code | FilingDateInstant | 175A0 | |
| Filer name in japanese | FilingDateInstant | Original text (Japanese)株式会社Will Smart | |
| Filer name in english | FilingDateInstant | Will Smart Co.,LTD. | |
| 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 | false | |
| Industry code when consolidated financial statements are prepared in accordance with industry specific regulations | FilingDateInstant | － | |
| Industry code when financial statements are prepared in accordance with industry specific regulations | FilingDateInstant | CTE | |
| 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 | |
| Previous fiscal year start date | FilingDateInstant | 2025-01-01 | |
| Comparative period end date | FilingDateInstant | 2025-06-30 | |
| Previous fiscal year end date | FilingDateInstant | 2025-12-31 | |
| Next fiscal year start date | FilingDateInstant | － | |
| End date of quarterly or semi annual period of next fiscal year | FilingDateInstant | － | |
| Amendment flag | FilingDateInstant | false | |
| Identification of document subject to amendment | FilingDateInstant | － | |
| Report amendment flag | FilingDateInstant | false | |
| Xbrl amendment flag | FilingDateInstant | false | |
| Business results of reporting company (text) | FilingDateInstant | Text · Plus | |
| Description of business (text) | FilingDateInstant | Text · Plus |
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 |