Half-year report · HY
184A.TEDINET S100XA3Q
Period2025-05-01 → 2025-10-31
Filed2025-12-15
StandardJapan GAAP
ConsolidatedNo
Data checks12 of 12 passed
Key figures · 45
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥139m | 2025-05-01 → 2025-10-31 | Standalone | Net sales |
| Revenue | ¥290m | 2024-05-01 → 2025-04-30 | Standalone | Net sales (5-year summary) |
| Revenue | ¥124m | 2024-05-01 → 2024-10-31 | Standalone | Net sales |
| Operating income | −¥122m | 2025-05-01 → 2025-10-31 | Standalone | Operating income |
| Operating income | −¥158m | 2024-05-01 → 2024-10-31 | Standalone | Operating income |
| Ordinary income | −¥130m | 2025-05-01 → 2025-10-31 | Standalone | Ordinary income |
| Ordinary income | −¥312m | 2024-05-01 → 2025-04-30 | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | −¥169m | 2024-05-01 → 2024-10-31 | Standalone | Ordinary income |
| Profit before tax | −¥130m | 2025-05-01 → 2025-10-31 | Standalone | Income before income taxes |
| Profit before tax | −¥169m | 2024-05-01 → 2024-10-31 | Standalone | Income before income taxes |
| Net income | −¥130m | 2025-05-01 → 2025-10-31 | Standalone | Profit loss |
| Net income | −¥318m | 2024-05-01 → 2025-04-30 | Standalone | Net income loss (5-year summary) |
| Net income | −¥118m | 2024-05-01 → 2024-10-31 | Standalone | Profit loss |
| Total assets | ¥661m | at 2025-10-31 | Standalone | Assets |
| Total assets | ¥220m | at 2025-04-30 | Standalone | Assets |
| Total assets | ¥431m | at 2024-10-31 | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥75m | at 2025-10-31 | Standalone | Liabilities |
| Total liabilities | ¥84m | at 2025-04-30 | Standalone | Liabilities |
| Net assets / equity | ¥586m | at 2025-10-31 | Standalone | Net assets |
| Net assets / equity | ¥135m | at 2025-04-30 | Standalone | Net assets |
| Net assets / equity | ¥333m | at 2024-10-31 | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥495m | at 2025-10-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥30m | at 2025-04-30 | Standalone | Cash and deposits |
| Cash & equivalents | ¥495m | at 2025-10-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥30m | at 2025-04-30 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥206m | at 2024-10-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥142m | at 2024-04-30v | Standalone | Cash and cash equivalents |
| Operating cash flow | −¥84m | 2025-05-01 → 2025-10-31 | Standalone | Net cash provided by used in operating activities |
| Operating cash flow | −¥218m | 2024-05-01 → 2025-04-30 | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | −¥64m | 2024-05-01 → 2024-10-31 | Standalone | Net cash provided by used in operating activities |
| Investing cash flow | −¥11m | 2025-05-01 → 2025-10-31 | Standalone | Net cash provided by used in investment activities |
| Investing cash flow | −¥22m | 2024-05-01 → 2025-04-30 | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥8m | 2024-05-01 → 2024-10-31 | Standalone | Net cash provided by used in investment activities |
| Financing cash flow | ¥559m | 2025-05-01 → 2025-10-31 | Standalone | Net cash provided by used in financing activities |
| Financing cash flow | ¥129m | 2024-05-01 → 2025-04-30 | Standalone | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥137m | 2024-05-01 → 2024-10-31 | Standalone | Net cash provided by used in financing activities |
| EPS (basic) | ¥-41.6 | 2025-05-01 → 2025-10-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-141.9 | 2024-05-01 → 2025-04-30 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-52.88 | 2024-05-01 → 2024-10-31 | Standalone | Basic earnings loss per share (5-year summary) |
| Equity ratio | 88.6% | at 2025-10-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 61.7% | at 2025-04-30 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 77.2% | at 2024-10-31 | Standalone | Equity to asset ratio (5-year summary) |
| Shares issued | 3,413,500 | at 2025-10-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 2,264,900 | at 2025-04-30 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 2,248,100 | at 2024-10-31 | 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 · 383
| Item | Context | Value | Unit |
|---|---|---|---|
| Capital surplus | InterimInstant_NonConsolidatedMember | 482210000 | JPY |
| Retained earnings | Prior1YearInstant_NonConsolidatedMember | -258819000 | JPY |
| Retained earnings | InterimInstant_NonConsolidatedMember | -388843000 | JPY |
| Shareholders equity | Prior1YearInstant_NonConsolidatedMember | 135417000 | JPY |
| Shareholders equity | InterimInstant_NonConsolidatedMember | 585577000 | JPY |
| Net assets | Prior1YearInstant_NonConsolidatedMember | 135417000 | JPY |
| Net assets | InterimInstant_NonConsolidatedMember | 585577000 | JPY |
| Liabilities and net assets | Prior1YearInstant_NonConsolidatedMember | 219672000 | JPY |
| Liabilities and net assets | InterimInstant_NonConsolidatedMember | 660725000 | JPY |
| Net sales | Prior1InterimDuration_NonConsolidatedMember | 124093000 | JPY |
| Net sales | InterimDuration_NonConsolidatedMember | 138940000 | JPY |
| Cost of sales | Prior1InterimDuration_NonConsolidatedMember | 105310000 | JPY |
| Cost of sales | InterimDuration_NonConsolidatedMember | 99554000 | JPY |
| Gross profit | Prior1InterimDuration_NonConsolidatedMember | 18783000 | JPY |
| Gross profit | InterimDuration_NonConsolidatedMember | 39385000 | JPY |
| Selling general and administrative expenses | Prior1InterimDuration_NonConsolidatedMember | 176583000 | JPY |
| Selling general and administrative expenses | InterimDuration_NonConsolidatedMember | 161873000 | JPY |
| Operating income | Prior1InterimDuration_NonConsolidatedMember | -157799000 | JPY |
| Operating income | InterimDuration_NonConsolidatedMember | -122488000 | JPY |
| Interest income noi | Prior1InterimDuration_NonConsolidatedMember | 27000 | JPY |
| Interest income noi | InterimDuration_NonConsolidatedMember | 226000 | JPY |
| Penalty income noi | Prior1InterimDuration_NonConsolidatedMember | 439000 | JPY |
| Penalty income noi | InterimDuration_NonConsolidatedMember | － | JPY |
| Interest on refund noi | Prior1InterimDuration_NonConsolidatedMember | － | JPY |
| Interest on refund noi | InterimDuration_NonConsolidatedMember | 223000 | JPY |
| Other noi | Prior1InterimDuration_NonConsolidatedMember | － | JPY |
| Other noi | InterimDuration_NonConsolidatedMember | 4000 | JPY |
| Non operating income | Prior1InterimDuration_NonConsolidatedMember | 467000 | JPY |
| Non operating income | InterimDuration_NonConsolidatedMember | 454000 | JPY |
| Interest expenses noe | Prior1InterimDuration_NonConsolidatedMember | 309000 | JPY |
| Interest expenses noe | InterimDuration_NonConsolidatedMember | 219000 | JPY |
| Stock issuance cost noe | Prior1InterimDuration_NonConsolidatedMember | 2399000 | JPY |
| Stock issuance cost noe | InterimDuration_NonConsolidatedMember | 7728000 | JPY |
| Listing expenses noe | Prior1InterimDuration_NonConsolidatedMember | 6710000 | JPY |
| Listing expenses noe | InterimDuration_NonConsolidatedMember | － | JPY |
| Other noe | Prior1InterimDuration_NonConsolidatedMember | 1784000 | JPY |
| Other noe | InterimDuration_NonConsolidatedMember | － | JPY |
| Non operating expenses | Prior1InterimDuration_NonConsolidatedMember | 11203000 | JPY |
| Non operating expenses | InterimDuration_NonConsolidatedMember | 7948000 | JPY |
| Ordinary income | Prior1InterimDuration_NonConsolidatedMember | -168535000 | JPY |
| Ordinary income | InterimDuration_NonConsolidatedMember | -129981000 | JPY |
| Gain on sales of noncurrent assets ei | Prior1InterimDuration_NonConsolidatedMember | － | JPY |
| Gain on sales of noncurrent assets ei | InterimDuration_NonConsolidatedMember | 61000 | JPY |
| Extraordinary income | Prior1InterimDuration_NonConsolidatedMember | － | JPY |
| Extraordinary income | InterimDuration_NonConsolidatedMember | 61000 | JPY |
| Loss on retirement of noncurrent assets el | Prior1InterimDuration_NonConsolidatedMember | － | JPY |
| Loss on retirement of noncurrent assets el | InterimDuration_NonConsolidatedMember | 65000 | JPY |
| Extraordinary loss | Prior1InterimDuration_NonConsolidatedMember | － | JPY |
| Extraordinary loss | InterimDuration_NonConsolidatedMember | 65000 | JPY |
| Income before income taxes | Prior1InterimDuration_NonConsolidatedMember | -168535000 | 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 |