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 |
|---|---|---|---|
| Income before income taxes | InterimDuration_NonConsolidatedMember | -129986000 | JPY |
| Income taxes current | Prior1InterimDuration_NonConsolidatedMember | 294000 | JPY |
| Income taxes current | InterimDuration_NonConsolidatedMember | 290000 | JPY |
| Income taxes deferred | Prior1InterimDuration_NonConsolidatedMember | -51288000 | JPY |
| Income taxes deferred | InterimDuration_NonConsolidatedMember | -252000 | JPY |
| Income taxes | Prior1InterimDuration_NonConsolidatedMember | -50994000 | JPY |
| Income taxes | InterimDuration_NonConsolidatedMember | 37000 | JPY |
| Profit loss | Prior1InterimDuration_NonConsolidatedMember | -117541000 | JPY |
| Profit loss | InterimDuration_NonConsolidatedMember | -130023000 | JPY |
| Income before income taxes | Prior1InterimDuration_NonConsolidatedMember | -168535000 | JPY |
| Income before income taxes | InterimDuration_NonConsolidatedMember | -129986000 | JPY |
| Depreciation and amortization ope cf | Prior1InterimDuration_NonConsolidatedMember | 3753000 | JPY |
| Depreciation and amortization ope cf | InterimDuration_NonConsolidatedMember | 3680000 | JPY |
| Stock issuance cost ope cf | Prior1InterimDuration_NonConsolidatedMember | 2399000 | JPY |
| Stock issuance cost ope cf | InterimDuration_NonConsolidatedMember | 7728000 | JPY |
| Listing expenses ope cf | Prior1InterimDuration_NonConsolidatedMember | 6710000 | JPY |
| Listing expenses ope cf | InterimDuration_NonConsolidatedMember | － | JPY |
| Increase decrease in allowance for doubtful accounts ope cf | Prior1InterimDuration_NonConsolidatedMember | -1607000 | JPY |
| Increase decrease in allowance for doubtful accounts ope cf | InterimDuration_NonConsolidatedMember | 36000 | JPY |
| Interest and dividends income ope cf | Prior1InterimDuration_NonConsolidatedMember | -27000 | JPY |
| Interest and dividends income ope cf | InterimDuration_NonConsolidatedMember | -226000 | JPY |
| Interest expenses ope cf | Prior1InterimDuration_NonConsolidatedMember | 309000 | JPY |
| Interest expenses ope cf | InterimDuration_NonConsolidatedMember | 219000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | Prior1InterimDuration_NonConsolidatedMember | 183095000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | InterimDuration_NonConsolidatedMember | -5440000 | JPY |
| Decrease increase in inventories ope cf | Prior1InterimDuration_NonConsolidatedMember | 1471000 | JPY |
| Decrease increase in inventories ope cf | InterimDuration_NonConsolidatedMember | 300000 | JPY |
| Decrease increase in prepaid expenses ope cf | Prior1InterimDuration_NonConsolidatedMember | -27801000 | JPY |
| Decrease increase in prepaid expenses ope cf | InterimDuration_NonConsolidatedMember | -1029000 | JPY |
| Decrease increase in consumption taxes refund receivable ope cf | Prior1InterimDuration_NonConsolidatedMember | -11164000 | JPY |
| Decrease increase in consumption taxes refund receivable ope cf | InterimDuration_NonConsolidatedMember | 21663000 | JPY |
| Increase decrease in accounts payable other ope cf | Prior1InterimDuration_NonConsolidatedMember | -14479000 | JPY |
| Increase decrease in accounts payable other ope cf | InterimDuration_NonConsolidatedMember | 328000 | JPY |
| Increase decrease in contract liabilities ope cf | Prior1InterimDuration_NonConsolidatedMember | 1791000 | JPY |
| Increase decrease in contract liabilities ope cf | InterimDuration_NonConsolidatedMember | 43000 | JPY |
| Other net ope cf | Prior1InterimDuration_NonConsolidatedMember | -19681000 | JPY |
| Other net ope cf | InterimDuration_NonConsolidatedMember | 5049000 | JPY |
| Subtotal ope cf | Prior1InterimDuration_NonConsolidatedMember | -43766000 | JPY |
| Subtotal ope cf | InterimDuration_NonConsolidatedMember | -97629000 | JPY |
| Interest and dividends income received ope cf inv cf | Prior1InterimDuration_NonConsolidatedMember | 27000 | JPY |
| Interest and dividends income received ope cf inv cf | InterimDuration_NonConsolidatedMember | 226000 | JPY |
| Interest expenses paid ope cf fin cf | Prior1InterimDuration_NonConsolidatedMember | -309000 | JPY |
| Interest expenses paid ope cf fin cf | InterimDuration_NonConsolidatedMember | -219000 | JPY |
| Income taxes paid refund ope cf | Prior1InterimDuration_NonConsolidatedMember | -19628000 | JPY |
| Income taxes paid refund ope cf | InterimDuration_NonConsolidatedMember | 14072000 | JPY |
| Net cash provided by used in operating activities | Prior1InterimDuration_NonConsolidatedMember | -63677000 | JPY |
| Net cash provided by used in operating activities | InterimDuration_NonConsolidatedMember | -83550000 | JPY |
| Purchase of property plant and equipment inv cf | Prior1InterimDuration_NonConsolidatedMember | -667000 | JPY |
| Purchase of property plant and equipment inv cf | InterimDuration_NonConsolidatedMember | -979000 | JPY |
| Purchase of intangible assets inv cf | Prior1InterimDuration_NonConsolidatedMember | － | 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 |