Half-year report · HY
2160.TEDINET S100YX24
Period2026-01-01 → 2026-06-30
Filed2026-08-14
StandardIFRS
ConsolidatedYes
Data checks12 of 12 passed
Key figures · 48
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥11.9bn | 2026-01-01 → 2026-06-30 | Cons. | Revenue IFRS |
| Revenue | ¥26.8bn | 2025-01-01 → 2025-12-31 | Cons. | Revenue IFRS (5-year summary) |
| Revenue | ¥12.3bn | 2025-01-01 → 2025-06-30 | Cons. | Revenue IFRS |
| Operating income | ¥534m | 2026-01-01 → 2026-06-30 | Cons. | Operating profit loss IFRS |
| Operating income | −¥1.2bn | 2025-01-01 → 2025-06-30 | Cons. | Operating profit loss IFRS |
| Profit before tax | −¥87m | 2026-01-01 → 2026-06-30 | Cons. | Profit loss before tax IFRS |
| Profit before tax | −¥4.6bn | 2025-01-01 → 2025-12-31 | Cons. | Profit loss before tax IFRS (5-year summary) |
| Profit before tax | −¥1.4bn | 2025-01-01 → 2025-06-30 | Cons. | Profit loss before tax IFRS |
| Net income (owners) | −¥2.0bn | 2026-01-01 → 2026-06-30 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | −¥4.2bn | 2025-01-01 → 2025-12-31 | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income (owners) | −¥915m | 2025-01-01 → 2025-06-30 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income | −¥588m | 2026-01-01 → 2026-06-30 | Cons. | Profit loss IFRS |
| Net income | −¥7.2bn | 2025-01-01 → 2025-12-31 | Cons. | Profit loss IFRS (5-year summary) |
| Net income | −¥2.3bn | 2025-01-01 → 2025-06-30 | Cons. | Profit loss IFRS |
| Total assets | ¥81.8bn | at 2026-06-30 | Cons. | Assets IFRS |
| Total assets | ¥83.8bn | at 2025-12-31 | Cons. | Assets IFRS |
| Total assets | ¥67.7bn | at 2025-06-30 | Cons. | Total assets IFRS (5-year summary) |
| Total liabilities | ¥15.3bn | at 2026-06-30 | Cons. | Liabilities IFRS |
| Total liabilities | ¥31.9bn | at 2025-12-31 | Cons. | Liabilities IFRS |
| Net assets / equity | ¥66.5bn | at 2026-06-30 | Cons. | Equity IFRS |
| Net assets / equity | ¥51.8bn | at 2025-12-31 | Cons. | Equity IFRS |
| Net assets / equity | ¥38.3bn | at 2025-06-30 | Cons. | Equity IFRS |
| Net assets / equity | ¥39.7bn | at 2024-12-31v | Cons. | Equity IFRS |
| Equity (owners) | ¥40.4bn | at 2026-06-30 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥50.3bn | at 2025-12-31 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥35.3bn | at 2025-06-30 | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Cash & equivalents | ¥17.2bn | at 2026-06-30 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥21.1bn | at 2025-12-31 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥10.5bn | at 2025-06-30 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥10.1bn | at 2024-12-31v | Cons. | Cash and cash equivalents IFRS |
| Operating cash flow | −¥1.6bn | 2026-01-01 → 2026-06-30 | Cons. | Net cash provided by used in operating activities IFRS |
| Operating cash flow | −¥2.4bn | 2025-01-01 → 2025-12-31 | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Operating cash flow | −¥931m | 2025-01-01 → 2025-06-30 | Cons. | Net cash provided by used in operating activities IFRS |
| Investing cash flow | −¥2.5bn | 2026-01-01 → 2026-06-30 | Cons. | Net cash provided by used in investing activities IFRS |
| Investing cash flow | −¥536m | 2025-01-01 → 2025-12-31 | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Investing cash flow | ¥632m | 2025-01-01 → 2025-06-30 | Cons. | Net cash provided by used in investing activities IFRS |
| Financing cash flow | −¥191m | 2026-01-01 → 2026-06-30 | Cons. | Net cash provided by used in financing activities IFRS |
| Financing cash flow | ¥13.7bn | 2025-01-01 → 2025-12-31 | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| Financing cash flow | ¥1.4bn | 2025-01-01 → 2025-06-30 | Cons. | Net cash provided by used in financing activities IFRS |
| EPS (basic) | ¥-35.66 | 2026-01-01 → 2026-06-30 | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥-80.9 | 2025-01-01 → 2025-12-31 | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (basic) | ¥-18.19 | 2025-01-01 → 2025-06-30 | Cons. | Basic earnings loss per share IFRS |
| EPS (diluted) | ¥-35.66 | 2026-01-01 → 2026-06-30 | Cons. | Diluted earnings loss per share IFRS |
| EPS (diluted) | ¥-80.9 | 2025-01-01 → 2025-12-31 | Cons. | Diluted earnings loss per share IFRS (5-year summary) |
| EPS (diluted) | ¥-18.19 | 2025-01-01 → 2025-06-30 | Cons. | Diluted earnings loss per share IFRS |
| Equity ratio | 49.5% | at 2026-06-30 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 60.1% | at 2025-12-31 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 52.1% | at 2025-06-30 | Cons. | Ratio of owners equity to gross assets IFRS (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.
Segments · 18
| Segment | Item | Period | Value |
|---|---|---|---|
| Medical Devicereportable segment | revenue | 2026-01-01 → 2026-06-30 | ¥3.0bn |
| Medical Devicereportable segment | revenue external | 2026-01-01 → 2026-06-30 | ¥3.0bn |
| Medical Devicereportable segment | segment profit | 2026-01-01 → 2026-06-30 | −¥2.2bn |
| Pharmaceuticalreportable segment | revenue | 2026-01-01 → 2026-06-30 | ¥8.9bn |
| Pharmaceuticalreportable segment | revenue external | 2026-01-01 → 2026-06-30 | ¥8.9bn |
| Pharmaceuticalreportable segment | segment profit | 2026-01-01 → 2026-06-30 | ¥2.7bn |
| —segment total | revenue | 2026-01-01 → 2026-06-30 | ¥11.9bn |
| —segment total | revenue external | 2026-01-01 → 2026-06-30 | ¥11.9bn |
| —segment total | segment profit | 2026-01-01 → 2026-06-30 | ¥534m |
| Medical Devicereportable segment | revenue | 2025-01-01 → 2025-06-30 | ¥4.1bn |
| Medical Devicereportable segment | revenue external | 2025-01-01 → 2025-06-30 | ¥4.1bn |
| Medical Devicereportable segment | segment profit | 2025-01-01 → 2025-06-30 | ¥502m |
| Pharmaceuticalreportable segment | revenue | 2025-01-01 → 2025-06-30 | ¥8.2bn |
| Pharmaceuticalreportable segment | revenue external | 2025-01-01 → 2025-06-30 | ¥8.2bn |
| Pharmaceuticalreportable segment | segment profit | 2025-01-01 → 2025-06-30 | −¥1.7bn |
| —segment total | revenue | 2025-01-01 → 2025-06-30 | ¥12.3bn |
| —segment total | revenue external | 2025-01-01 → 2025-06-30 | ¥12.3bn |
| —segment total | segment profit | 2025-01-01 → 2025-06-30 | −¥1.2bn |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 720
| Item | Context | Value | Unit |
|---|---|---|---|
| Independent auditors report consolidated (text) | FilingDateInstant | Text · Plus | |
| Audit firm1 consolidated | FilingDateInstant | Original text (Japanese)太陽有限責任監査法人 | |
| Cpa1 audit firm1 consolidated | FilingDateInstant | Original text (Japanese)小松 亮一 | |
| Cpa2 audit firm1 consolidated | FilingDateInstant | Original text (Japanese)今川 義弘 | |
| Cpa3 audit firm1 consolidated | FilingDateInstant | Original text (Japanese)新間 基弘 | |
| Number of submission | FilingDateInstant | 1 | |
| Revenue IFRS (5-year summary) | Prior1InterimDuration | 12252000000 | JPY |
| Revenue IFRS (5-year summary) | InterimDuration | 11937000000 | JPY |
| Revenue IFRS (5-year summary) | Prior1YearDuration | 26840000000 | JPY |
| Profit loss before tax IFRS (5-year summary) | Prior1InterimDuration | -1433000000 | JPY |
| Profit loss before tax IFRS (5-year summary) | InterimDuration | -87000000 | JPY |
| Profit loss before tax IFRS (5-year summary) | Prior1YearDuration | -4634000000 | JPY |
| Profit loss IFRS (5-year summary) | Prior1InterimDuration | -2342000000 | JPY |
| Profit loss IFRS (5-year summary) | InterimDuration | -588000000 | JPY |
| Profit loss IFRS (5-year summary) | Prior1YearDuration | -7150000000 | JPY |
| Profit loss attributable to owners of parent IFRS (5-year summary) | Prior1InterimDuration | -915000000 | JPY |
| Profit loss attributable to owners of parent IFRS (5-year summary) | InterimDuration | -1988000000 | JPY |
| Profit loss attributable to owners of parent IFRS (5-year summary) | Prior1YearDuration | -4244000000 | JPY |
| Comprehensive income IFRS (5-year summary) | Prior1InterimDuration | -5596000000 | JPY |
| Comprehensive income IFRS (5-year summary) | InterimDuration | 2032000000 | JPY |
| Comprehensive income IFRS (5-year summary) | Prior1YearDuration | -6327000000 | JPY |
| Comprehensive income attributable to owners of parent IFRS (5-year summary) | Prior1InterimDuration | -3924000000 | JPY |
| Comprehensive income attributable to owners of parent IFRS (5-year summary) | InterimDuration | 24000000 | JPY |
| Comprehensive income attributable to owners of parent IFRS (5-year summary) | Prior1YearDuration | -3791000000 | JPY |
| Equity attributable to owners of parent IFRS (5-year summary) | Prior1InterimInstant | 35269000000 | JPY |
| Equity attributable to owners of parent IFRS (5-year summary) | InterimInstant | 40441000000 | JPY |
| Equity attributable to owners of parent IFRS (5-year summary) | Prior1YearInstant | 50320000000 | JPY |
| Total assets IFRS (5-year summary) | Prior1InterimInstant | 67722000000 | JPY |
| Total assets IFRS (5-year summary) | InterimInstant | 81760000000 | JPY |
| Total assets IFRS (5-year summary) | Prior1YearInstant | 83791000000 | JPY |
| Basic earnings loss per share IFRS (5-year summary) | Prior1InterimDuration | -18.19 | |
| Basic earnings loss per share IFRS (5-year summary) | InterimDuration | -35.66 | |
| Basic earnings loss per share IFRS (5-year summary) | Prior1YearDuration | -80.90 | |
| Diluted earnings loss per share IFRS (5-year summary) | Prior1InterimDuration | -18.19 | |
| Diluted earnings loss per share IFRS (5-year summary) | InterimDuration | -35.66 | |
| Diluted earnings loss per share IFRS (5-year summary) | Prior1YearDuration | -80.90 | |
| Ratio of owners equity to gross assets IFRS (5-year summary) | Prior1InterimInstant | 0.521 | |
| Ratio of owners equity to gross assets IFRS (5-year summary) | InterimInstant | 0.495 | |
| Ratio of owners equity to gross assets IFRS (5-year summary) | Prior1YearInstant | 0.601 | |
| Cash flows from used in operating activities IFRS (5-year summary) | Prior1InterimDuration | -931000000 | JPY |
| Cash flows from used in operating activities IFRS (5-year summary) | InterimDuration | -1606000000 | JPY |
| Cash flows from used in operating activities IFRS (5-year summary) | Prior1YearDuration | -2408000000 | JPY |
| Cash flows from used in investing activities IFRS (5-year summary) | Prior1InterimDuration | 632000000 | JPY |
| Cash flows from used in investing activities IFRS (5-year summary) | InterimDuration | -2505000000 | JPY |
| Cash flows from used in investing activities IFRS (5-year summary) | Prior1YearDuration | -536000000 | JPY |
| Cash flows from used in financing activities IFRS (5-year summary) | Prior1InterimDuration | 1409000000 | JPY |
| Cash flows from used in financing activities IFRS (5-year summary) | InterimDuration | -191000000 | JPY |
| Cash flows from used in financing activities IFRS (5-year summary) | Prior1YearDuration | 13738000000 | JPY |
| Cash and cash equivalents IFRS (5-year summary) | Prior1InterimInstant | 10524000000 | JPY |
| Cash and cash equivalents IFRS (5-year summary) | InterimInstant | 17164000000 | 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 rounding |
| balance sheet identity | pass |
| dei present | pass |
| period resolution | pass |
| statement vs summary · net income attributable to parent | pass |
| statement vs summary · net income attributable to parent | 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 |