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 |
|---|---|---|---|
| Total transactions with owners IFRS | InterimDuration | 12622000000 | JPY |
| Equity IFRS | InterimInstant_EquityAttributableToOwnersOfParentIFRSMember | 40441000000 | JPY |
| Equity IFRS | InterimInstant_NonControllingInterestsIFRSMember | 26055000000 | JPY |
| Equity IFRS | InterimInstant | 66497000000 | JPY |
| Profit loss before tax IFRS | Prior1InterimDuration | -1433000000 | JPY |
| Profit loss before tax IFRS | InterimDuration | -87000000 | JPY |
| Depreciation and amortization ope cf IFRS | Prior1InterimDuration | 541000000 | JPY |
| Depreciation and amortization ope cf IFRS | InterimDuration | 630000000 | JPY |
| Decrease increase in trade and other receivables ope cf IFRS | Prior1InterimDuration | 135000000 | JPY |
| Decrease increase in trade and other receivables ope cf IFRS | InterimDuration | 1928000000 | JPY |
| Increase decrease in trade and other payables ope cf IFRS | Prior1InterimDuration | -282000000 | JPY |
| Increase decrease in trade and other payables ope cf IFRS | InterimDuration | -362000000 | JPY |
| Decrease increase in inventories ope cf IFRS | Prior1InterimDuration | -1063000000 | JPY |
| Decrease increase in inventories ope cf IFRS | InterimDuration | -179000000 | JPY |
| Bonus allowance ope cf IFRS | Prior1InterimDuration | -61000000 | JPY |
| Bonus allowance ope cf IFRS | InterimDuration | -18000000 | JPY |
| Finance income and finance costs ope cf IFRS | Prior1InterimDuration | 605000000 | JPY |
| Finance income and finance costs ope cf IFRS | InterimDuration | 383000000 | JPY |
| Loss gain on valuation in securities ope cf IFRS | Prior1InterimDuration | 453000000 | JPY |
| Loss gain on valuation in securities ope cf IFRS | InterimDuration | 335000000 | JPY |
| Gain on reversal of accrued interest on redeemable preferred shares ope cf IFRS | Prior1InterimDuration | － | JPY |
| Gain on reversal of accrued interest on redeemable preferred shares ope cf IFRS | InterimDuration | -6596000000 | JPY |
| Share based payment expenses ope cf IFRS | Prior1InterimDuration | 369000000 | JPY |
| Share based payment expenses ope cf IFRS | InterimDuration | 1110000000 | JPY |
| Other changes in working capital ope cf IFRS | Prior1InterimDuration | 174000000 | JPY |
| Other changes in working capital ope cf IFRS | InterimDuration | 1882000000 | JPY |
| Subtotal ope cf IFRS | Prior1InterimDuration | -560000000 | JPY |
| Subtotal ope cf IFRS | InterimDuration | -973000000 | JPY |
| Interest received ope cf IFRS | Prior1InterimDuration | 207000000 | JPY |
| Interest received ope cf IFRS | InterimDuration | 255000000 | JPY |
| Interest paid ope cf IFRS | Prior1InterimDuration | -90000000 | JPY |
| Interest paid ope cf IFRS | InterimDuration | -79000000 | JPY |
| Income taxes refund paid ope cf IFRS | Prior1InterimDuration | -487000000 | JPY |
| Income taxes refund paid ope cf IFRS | InterimDuration | -808000000 | JPY |
| Net cash provided by used in operating activities IFRS | Prior1InterimDuration | -931000000 | JPY |
| Net cash provided by used in operating activities IFRS | InterimDuration | -1606000000 | JPY |
| Net decrease increase in time deposits inv cf IFRS | Prior1InterimDuration | 31000000 | JPY |
| Net decrease increase in time deposits inv cf IFRS | InterimDuration | -461000000 | JPY |
| Proceeds from sale of marketable securities inv cf IFRS | Prior1InterimDuration | － | JPY |
| Proceeds from sale of marketable securities inv cf IFRS | InterimDuration | 474000000 | JPY |
| Purchase of property plant and equipment inv cf IFRS | Prior1InterimDuration | -180000000 | JPY |
| Purchase of property plant and equipment inv cf IFRS | InterimDuration | -156000000 | JPY |
| Proceeds from sale of property plant and equipment inv cf IFRS | Prior1InterimDuration | 0 | JPY |
| Proceeds from sale of property plant and equipment inv cf IFRS | InterimDuration | － | JPY |
| Purchase of intangible assets inv cf IFRS | Prior1InterimDuration | -741000000 | JPY |
| Purchase of intangible assets inv cf IFRS | InterimDuration | -2358000000 | JPY |
| Purchase of investment securities inv cf IFRS | Prior1InterimDuration | -13000000 | JPY |
| Purchase of investment securities inv cf IFRS | InterimDuration | － | JPY |
| Payments for leasehold deposits and guarantee deposits inv cf IFRS | Prior1InterimDuration | -4000000 | JPY |
| Payments for leasehold deposits and guarantee deposits inv cf IFRS | InterimDuration | -3000000 | 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 |