Half-year report · Q2
2338.TEDINET S100UJOV
Period2024-03-01 → 2024-08-31
Filed2024-10-17
StandardJapan GAAP
ConsolidatedYes
Data checks14 of 14 passed
Amends S100UIG8. Amended by S100UJQ1 (2024-10-17).
Key figures · 44
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥563m | 2024-03-01 → 2024-08-31 | Cons. | Net sales |
| Revenue | ¥205m | 2023-03-01 → 2024-02-29 | Cons. | Net sales (5-year summary) |
| Revenue | ¥96m | 2023-03-01 → 2023-08-31 | Cons. | Net sales |
| Operating income | −¥180m | 2024-03-01 → 2024-08-31 | Cons. | Operating income |
| Operating income | −¥220m | 2023-03-01 → 2023-08-31 | Cons. | Operating income |
| Ordinary income | −¥235m | 2024-03-01 → 2024-08-31 | Cons. | Ordinary income |
| Ordinary income | −¥783m | 2023-03-01 → 2024-02-29 | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | −¥112m | 2023-03-01 → 2023-08-31 | Cons. | Ordinary income |
| Profit before tax | −¥87m | 2024-03-01 → 2024-08-31 | Cons. | Income before income taxes |
| Profit before tax | −¥112m | 2023-03-01 → 2023-08-31 | Cons. | Income before income taxes |
| Net income (owners) | −¥86m | 2024-03-01 → 2024-08-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | −¥902m | 2023-03-01 → 2024-02-29 | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | −¥110m | 2023-03-01 → 2023-08-31 | Cons. | Profit loss attributable to owners of parent |
| Net income | −¥88m | 2024-03-01 → 2024-08-31 | Cons. | Profit loss |
| Net income | −¥113m | 2023-03-01 → 2023-08-31 | Cons. | Profit loss |
| Total assets | ¥416m | at 2024-08-31 | Cons. | Assets |
| Total assets | ¥1.1bn | at 2024-02-29 | Cons. | Assets |
| Total assets | ¥394m | at 2023-08-31 | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥96m | at 2024-08-31 | Cons. | Liabilities |
| Total liabilities | ¥1.1bn | at 2024-02-29 | Cons. | Liabilities |
| Net assets / equity | ¥320m | at 2024-08-31 | Cons. | Net assets |
| Net assets / equity | ¥18m | at 2024-02-29 | Cons. | Net assets |
| Net assets / equity | ¥329m | at 2023-08-31 | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥143m | at 2024-08-31 | Cons. | Cash and deposits |
| Cash and deposits | ¥137m | at 2024-02-29 | Cons. | Cash and deposits |
| Cash & equivalents | ¥143m | at 2024-08-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥137m | at 2024-02-29 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥294m | at 2023-08-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥236m | at 2023-02-28d | Cons. | Cash and cash equivalents |
| Operating cash flow | −¥316m | 2024-03-01 → 2024-08-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | −¥657m | 2023-03-01 → 2024-02-29 | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | −¥93m | 2023-03-01 → 2023-08-31 | Cons. | Net cash provided by used in operating activities |
| Investing cash flow | −¥14m | 2024-03-01 → 2024-08-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥129m | 2023-03-01 → 2024-02-29 | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥3m | 2023-03-01 → 2023-08-31 | Cons. | Net cash provided by used in investment activities |
| Financing cash flow | ¥338m | 2024-03-01 → 2024-08-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥681m | 2023-03-01 → 2024-02-29 | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥149m | 2023-03-01 → 2023-08-31 | Cons. | Net cash provided by used in financing activities |
| EPS (basic) | ¥-1.96 | 2024-03-01 → 2024-08-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-21.67 | 2023-03-01 → 2024-02-29 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-2.7 | 2023-03-01 → 2023-08-31 | Cons. | Basic earnings loss per share (5-year summary) |
| Equity ratio | 38.2% | at 2024-08-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | -13.2% | at 2024-02-29 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 38.5% | at 2023-08-31 | Cons. | Equity to asset ratio (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 · 28
| Segment | Item | Period | Value |
|---|---|---|---|
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | segment profit | 2024-03-01 → 2024-08-31 | −¥650,000 |
| Reconciling Itemsreconciling | segment profit | 2024-03-01 → 2024-08-31 | −¥231m |
| jpcrp040300-q2r_E05315-000Eye Lash Carereportable segment | revenue | 2024-03-01 → 2024-08-31 | ¥83m |
| jpcrp040300-q2r_E05315-000Eye Lash Carereportable segment | revenue external | 2024-03-01 → 2024-08-31 | ¥83m |
| jpcrp040300-q2r_E05315-000Eye Lash Carereportable segment | segment profit | 2024-03-01 → 2024-08-31 | −¥4m |
| jpcrp040300-q2r_E05315-000System Solutionreportable segment | revenue | 2024-03-01 → 2024-08-31 | ¥481m |
| jpcrp040300-q2r_E05315-000System Solutionreportable segment | revenue external | 2024-03-01 → 2024-08-31 | ¥481m |
| jpcrp040300-q2r_E05315-000System Solutionreportable segment | segment profit | 2024-03-01 → 2024-08-31 | ¥56m |
| —segment total | revenue | 2024-03-01 → 2024-08-31 | ¥563m |
| —segment total | revenue external | 2024-03-01 → 2024-08-31 | ¥563m |
| —segment total | segment profit | 2024-03-01 → 2024-08-31 | ¥52m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2024-03-01 → 2024-08-31 | ¥563m |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2024-03-01 → 2024-08-31 | ¥563m |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2024-03-01 → 2024-08-31 | ¥51m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | segment profit | 2023-03-01 → 2023-08-31 | −¥804,000 |
| Reconciling Itemsreconciling | segment profit | 2023-03-01 → 2023-08-31 | −¥191m |
| jpcrp040300-q2r_E05315-000Eye Lash Carereportable segment | revenue | 2023-03-01 → 2023-08-31 | ¥94m |
| jpcrp040300-q2r_E05315-000Eye Lash Carereportable segment | revenue external | 2023-03-01 → 2023-08-31 | ¥94m |
| jpcrp040300-q2r_E05315-000Eye Lash Carereportable segment | segment profit | 2023-03-01 → 2023-08-31 | −¥8m |
| jpcrp040300-q2r_E05315-000System Solutionreportable segment | revenue | 2023-03-01 → 2023-08-31 | ¥2m |
| jpcrp040300-q2r_E05315-000System Solutionreportable segment | revenue external | 2023-03-01 → 2023-08-31 | ¥2m |
| jpcrp040300-q2r_E05315-000System Solutionreportable segment | segment profit | 2023-03-01 → 2023-08-31 | −¥20m |
| —segment total | revenue | 2023-03-01 → 2023-08-31 | ¥96m |
| —segment total | revenue external | 2023-03-01 → 2023-08-31 | ¥96m |
| —segment total | segment profit | 2023-03-01 → 2023-08-31 | −¥28m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2023-03-01 → 2023-08-31 | ¥96m |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2023-03-01 → 2023-08-31 | ¥96m |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2023-03-01 → 2023-08-31 | −¥29m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 468
| Item | Context | Value | Unit |
|---|---|---|---|
| Extraordinary income | Prior1YTDDuration | － | JPY |
| Extraordinary income | CurrentYTDDuration | 148353000 | JPY |
| Income before income taxes | Prior1YTDDuration | -112214000 | JPY |
| Income before income taxes | CurrentYTDDuration | -86891000 | JPY |
| Income taxes current | Prior1YTDDuration | 819000 | JPY |
| Income taxes current | CurrentYTDDuration | 976000 | JPY |
| Income taxes | Prior1YTDDuration | 819000 | JPY |
| Income taxes | CurrentYTDDuration | 976000 | JPY |
| Profit loss | Prior1YTDDuration | -113033000 | JPY |
| Profit loss | CurrentYTDDuration | -87868000 | JPY |
| Profit loss attributable to non controlling interests | Prior1YTDDuration | -3124000 | JPY |
| Profit loss attributable to non controlling interests | CurrentYTDDuration | -1427000 | JPY |
| Profit loss attributable to owners of parent | Prior1YTDDuration | -109908000 | JPY |
| Profit loss attributable to owners of parent | CurrentYTDDuration | -86440000 | JPY |
| Profit loss | Prior1YTDDuration | -113033000 | JPY |
| Profit loss | CurrentYTDDuration | -87868000 | JPY |
| Foreign currency translation adjustment net of tax oci | Prior1YTDDuration | -106362000 | JPY |
| Foreign currency translation adjustment net of tax oci | CurrentYTDDuration | 49237000 | JPY |
| Other comprehensive income | Prior1YTDDuration | -106362000 | JPY |
| Other comprehensive income | CurrentYTDDuration | 49237000 | JPY |
| Comprehensive income | Prior1YTDDuration | -219395000 | JPY |
| Comprehensive income | CurrentYTDDuration | -38631000 | JPY |
| Comprehensive income attributable to owners of the parent | Prior1YTDDuration | -216270000 | JPY |
| Comprehensive income attributable to owners of the parent | CurrentYTDDuration | -37203000 | JPY |
| Comprehensive income attributable to non controlling interests | Prior1YTDDuration | -3124000 | JPY |
| Comprehensive income attributable to non controlling interests | CurrentYTDDuration | -1427000 | JPY |
| Income before income taxes | Prior1YTDDuration | -112214000 | JPY |
| Income before income taxes | CurrentYTDDuration | -86891000 | JPY |
| Depreciation and amortization ope cf | Prior1YTDDuration | － | JPY |
| Depreciation and amortization ope cf | CurrentYTDDuration | 181000 | JPY |
| Foreign exchange losses gains ope cf | Prior1YTDDuration | -77942000 | JPY |
| Foreign exchange losses gains ope cf | CurrentYTDDuration | 39018000 | JPY |
| Increase decrease in allowance for doubtful accounts ope cf | Prior1YTDDuration | -563000 | JPY |
| Increase decrease in allowance for doubtful accounts ope cf | CurrentYTDDuration | － | JPY |
| Interest and dividends income ope cf | Prior1YTDDuration | -195000 | JPY |
| Interest and dividends income ope cf | CurrentYTDDuration | -401000 | JPY |
| Interest expenses ope cf | Prior1YTDDuration | － | JPY |
| Interest expenses ope cf | CurrentYTDDuration | 191000 | JPY |
| Gain on forgiveness of debt ope cf | Prior1YTDDuration | － | JPY |
| Gain on forgiveness of debt ope cf | CurrentYTDDuration | -148353000 | JPY |
| Commission fee ope cf | Prior1YTDDuration | 3267000 | JPY |
| Commission fee ope cf | CurrentYTDDuration | － | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | Prior1YTDDuration | 32899000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | CurrentYTDDuration | -36175000 | JPY |
| Decrease increase in prepaid expenses ope cf | Prior1YTDDuration | 859000 | JPY |
| Decrease increase in prepaid expenses ope cf | CurrentYTDDuration | 2242000 | JPY |
| Decrease increase in consumption taxes refund receivable ope cf | Prior1YTDDuration | -3406000 | JPY |
| Decrease increase in consumption taxes refund receivable ope cf | CurrentYTDDuration | － | JPY |
| Decrease increase in inventories ope cf | Prior1YTDDuration | 2246000 | JPY |
| Decrease increase in inventories ope cf | CurrentYTDDuration | 357376000 | 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 · 14 of 14 passed
| balance sheet identity | pass rounding |
| 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 · 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 |