Half-year report · HY
2385.TEDINET S100XKJ6
Period2025-07-01 → 2025-12-31
Filed2026-02-13
StandardJapan GAAP
ConsolidatedYes
Data checks14 of 14 passed
Key figures · 44
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥2.4bn | 2025-07-01 → 2025-12-31 | Cons. | Net sales |
| Revenue | ¥4.8bn | 2024-07-01 → 2025-06-30 | Cons. | Net sales (5-year summary) |
| Revenue | ¥2.7bn | 2024-07-01 → 2024-12-31 | Cons. | Net sales |
| Operating income | ¥231m | 2025-07-01 → 2025-12-31 | Cons. | Operating income |
| Operating income | −¥203m | 2024-07-01 → 2024-12-31 | Cons. | Operating income |
| Ordinary income | ¥238m | 2025-07-01 → 2025-12-31 | Cons. | Ordinary income |
| Ordinary income | −¥129m | 2024-07-01 → 2025-06-30 | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | −¥198m | 2024-07-01 → 2024-12-31 | Cons. | Ordinary income |
| Profit before tax | ¥195m | 2025-07-01 → 2025-12-31 | Cons. | Income before income taxes |
| Profit before tax | −¥212m | 2024-07-01 → 2024-12-31 | Cons. | Income before income taxes |
| Net income (owners) | ¥162m | 2025-07-01 → 2025-12-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | −¥211m | 2024-07-01 → 2025-06-30 | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | −¥222m | 2024-07-01 → 2024-12-31 | Cons. | Profit loss attributable to owners of parent |
| Net income | ¥162m | 2025-07-01 → 2025-12-31 | Cons. | Profit loss |
| Net income | −¥222m | 2024-07-01 → 2024-12-31 | Cons. | Profit loss |
| Total assets | ¥6.7bn | at 2025-12-31 | Cons. | Assets |
| Total assets | ¥6.8bn | at 2025-06-30 | Cons. | Assets |
| Total assets | ¥6.6bn | at 2024-12-31 | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥612m | at 2025-12-31 | Cons. | Liabilities |
| Total liabilities | ¥775m | at 2025-06-30 | Cons. | Liabilities |
| Net assets / equity | ¥6.1bn | at 2025-12-31 | Cons. | Net assets |
| Net assets / equity | ¥6.0bn | at 2025-06-30 | Cons. | Net assets |
| Net assets / equity | ¥6.0bn | at 2024-12-31 | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥5.0bn | at 2025-12-31 | Cons. | Cash and deposits |
| Cash and deposits | ¥5.0bn | at 2025-06-30 | Cons. | Cash and deposits |
| Cash & equivalents | ¥5.0bn | at 2025-12-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥5.0bn | at 2025-06-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥4.6bn | at 2024-12-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥4.8bn | at 2024-06-30v | Cons. | Cash and cash equivalents |
| Operating cash flow | ¥134m | 2025-07-01 → 2025-12-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥558m | 2024-07-01 → 2025-06-30 | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥98m | 2024-07-01 → 2024-12-31 | Cons. | Net cash provided by used in operating activities |
| Investing cash flow | ¥71m | 2025-07-01 → 2025-12-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥389m | 2024-07-01 → 2025-06-30 | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥324m | 2024-07-01 → 2024-12-31 | Cons. | Net cash provided by used in investment activities |
| Financing cash flow | −¥139m | 2025-07-01 → 2025-12-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | −¥214,000 | 2024-07-01 → 2025-06-30 | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥172,000 | 2024-07-01 → 2024-12-31 | Cons. | Net cash provided by used in financing activities |
| EPS (basic) | ¥6.19 | 2025-07-01 → 2025-12-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-8.05 | 2024-07-01 → 2025-06-30 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-8.5 | 2024-07-01 → 2024-12-31 | Cons. | Basic earnings loss per share (5-year summary) |
| Equity ratio | 90.8% | at 2025-12-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 88.4% | at 2025-06-30 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 91.3% | at 2024-12-31 | 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 · 51
| Segment | Item | Period | Value |
|---|---|---|---|
| Reconciling Itemsreconciling | revenue | 2025-07-01 → 2025-12-31 | −¥16m |
| Reconciling Itemsreconciling | revenue external | 2025-07-01 → 2025-12-31 | ¥900,000 |
| Reconciling Itemsreconciling | revenue intersegment | 2025-07-01 → 2025-12-31 | −¥17m |
| Reconciling Itemsreconciling | segment profit | 2025-07-01 → 2025-12-31 | −¥174m |
| Clinical Evidence Servicereportable segment | revenue | 2025-07-01 → 2025-12-31 | ¥131m |
| Clinical Evidence Servicereportable segment | revenue external | 2025-07-01 → 2025-12-31 | ¥131m |
| Clinical Evidence Servicereportable segment | segment profit | 2025-07-01 → 2025-12-31 | ¥11m |
| Functional Cosmetic Retailingreportable segment | revenue | 2025-07-01 → 2025-12-31 | ¥726m |
| Functional Cosmetic Retailingreportable segment | revenue external | 2025-07-01 → 2025-12-31 | ¥725m |
| Functional Cosmetic Retailingreportable segment | revenue intersegment | 2025-07-01 → 2025-12-31 | ¥919,000 |
| Functional Cosmetic Retailingreportable segment | segment profit | 2025-07-01 → 2025-12-31 | ¥83m |
| Functional Food Retailingreportable segment | revenue | 2025-07-01 → 2025-12-31 | ¥933m |
| Functional Food Retailingreportable segment | revenue external | 2025-07-01 → 2025-12-31 | ¥926m |
| Functional Food Retailingreportable segment | revenue intersegment | 2025-07-01 → 2025-12-31 | ¥7m |
| Functional Food Retailingreportable segment | segment profit | 2025-07-01 → 2025-12-31 | ¥217m |
| Functional Material Developmentreportable segment | revenue | 2025-07-01 → 2025-12-31 | ¥180m |
| Functional Material Developmentreportable segment | revenue external | 2025-07-01 → 2025-12-31 | ¥171m |
| Functional Material Developmentreportable segment | revenue intersegment | 2025-07-01 → 2025-12-31 | ¥9m |
| Functional Material Developmentreportable segment | segment profit | 2025-07-01 → 2025-12-31 | ¥19m |
| Health Care Support Servicereportable segment | revenue | 2025-07-01 → 2025-12-31 | ¥460m |
| Health Care Support Servicereportable segment | revenue external | 2025-07-01 → 2025-12-31 | ¥460m |
| Health Care Support Servicereportable segment | segment profit | 2025-07-01 → 2025-12-31 | ¥75m |
| —segment total | revenue | 2025-07-01 → 2025-12-31 | ¥2.4bn |
| —segment total | revenue external | 2025-07-01 → 2025-12-31 | ¥2.4bn |
| —segment total | revenue intersegment | 2025-07-01 → 2025-12-31 | ¥17m |
| —segment total | segment profit | 2025-07-01 → 2025-12-31 | ¥404m |
| Reconciling Itemsreconciling | revenue | 2024-07-01 → 2024-12-31 | −¥14m |
| Reconciling Itemsreconciling | revenue external | 2024-07-01 → 2024-12-31 | ¥900,000 |
| Reconciling Itemsreconciling | revenue intersegment | 2024-07-01 → 2024-12-31 | −¥15m |
| Reconciling Itemsreconciling | segment profit | 2024-07-01 → 2024-12-31 | −¥159m |
| Clinical Evidence Servicereportable segment | revenue | 2024-07-01 → 2024-12-31 | ¥152m |
| Clinical Evidence Servicereportable segment | revenue external | 2024-07-01 → 2024-12-31 | ¥152m |
| Clinical Evidence Servicereportable segment | segment profit | 2024-07-01 → 2024-12-31 | ¥19m |
| Functional Cosmetic Retailingreportable segment | revenue | 2024-07-01 → 2024-12-31 | ¥751m |
| Functional Cosmetic Retailingreportable segment | revenue external | 2024-07-01 → 2024-12-31 | ¥751m |
| Functional Cosmetic Retailingreportable segment | segment profit | 2024-07-01 → 2024-12-31 | ¥25m |
| Functional Food Retailingreportable segment | revenue | 2024-07-01 → 2024-12-31 | ¥1.2bn |
| Functional Food Retailingreportable segment | revenue external | 2024-07-01 → 2024-12-31 | ¥1.2bn |
| Functional Food Retailingreportable segment | revenue intersegment | 2024-07-01 → 2024-12-31 | ¥4m |
| Functional Food Retailingreportable segment | segment profit | 2024-07-01 → 2024-12-31 | −¥132m |
| Functional Material Developmentreportable segment | revenue | 2024-07-01 → 2024-12-31 | ¥183m |
| Functional Material Developmentreportable segment | revenue external | 2024-07-01 → 2024-12-31 | ¥173m |
| Functional Material Developmentreportable segment | revenue intersegment | 2024-07-01 → 2024-12-31 | ¥11m |
| Functional Material Developmentreportable segment | segment profit | 2024-07-01 → 2024-12-31 | ¥3m |
| Health Care Support Servicereportable segment | revenue | 2024-07-01 → 2024-12-31 | ¥393m |
| Health Care Support Servicereportable segment | revenue external | 2024-07-01 → 2024-12-31 | ¥393m |
| Health Care Support Servicereportable segment | segment profit | 2024-07-01 → 2024-12-31 | ¥39m |
| —segment total | revenue | 2024-07-01 → 2024-12-31 | ¥2.7bn |
| —segment total | revenue external | 2024-07-01 → 2024-12-31 | ¥2.7bn |
| —segment total | revenue intersegment | 2024-07-01 → 2024-12-31 | ¥15m |
| —segment total | segment profit | 2024-07-01 → 2024-12-31 | −¥45m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 465
| Item | Context | Value | Unit |
|---|---|---|---|
| Comprehensive income attributable to owners of the parent | Prior1InterimDuration | -222285000 | JPY |
| Comprehensive income attributable to owners of the parent | InterimDuration | 161942000 | JPY |
| Comprehensive income attributable to non controlling interests | Prior1InterimDuration | -57000 | JPY |
| Comprehensive income attributable to non controlling interests | InterimDuration | 36000 | JPY |
| Income before income taxes | Prior1InterimDuration | -212444000 | JPY |
| Income before income taxes | InterimDuration | 194775000 | JPY |
| Depreciation and amortization ope cf | Prior1InterimDuration | 7772000 | JPY |
| Depreciation and amortization ope cf | InterimDuration | 6221000 | JPY |
| Increase decrease in allowance for doubtful accounts ope cf | Prior1InterimDuration | － | JPY |
| Increase decrease in allowance for doubtful accounts ope cf | InterimDuration | -140000 | JPY |
| Increase decrease in provision for shareholder benefit program ope cf | Prior1InterimDuration | － | JPY |
| Increase decrease in provision for shareholder benefit program ope cf | InterimDuration | -1723000 | JPY |
| Increase decrease in net defined benefit liability ope cf | Prior1InterimDuration | 1655000 | JPY |
| Increase decrease in net defined benefit liability ope cf | InterimDuration | -15589000 | JPY |
| Interest income ope cf | Prior1InterimDuration | -598000 | JPY |
| Interest income ope cf | InterimDuration | -5563000 | JPY |
| Compensation income for damage ope cf | Prior1InterimDuration | -1930000 | JPY |
| Compensation income for damage ope cf | InterimDuration | -444000 | JPY |
| Loss on business office resolution ope cf | Prior1InterimDuration | 14300000 | JPY |
| Loss on business office resolution ope cf | InterimDuration | 8267000 | JPY |
| Loss on business restructuring ope cf | Prior1InterimDuration | － | JPY |
| Loss on business restructuring ope cf | InterimDuration | 131279000 | JPY |
| Gain on transfer of registered trademarks ope cf | Prior1InterimDuration | － | JPY |
| Gain on transfer of registered trademarks ope cf | InterimDuration | -96405000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | Prior1InterimDuration | -50837000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | InterimDuration | -60156000 | JPY |
| Decrease increase in inventories ope cf | Prior1InterimDuration | 182845000 | JPY |
| Decrease increase in inventories ope cf | InterimDuration | 185949000 | JPY |
| Decrease increase in consumption taxes refund receivable ope cf | Prior1InterimDuration | 67722000 | JPY |
| Decrease increase in consumption taxes refund receivable ope cf | InterimDuration | 57581000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | Prior1InterimDuration | -59139000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | InterimDuration | -88147000 | JPY |
| Increase decrease in contract liabilities ope cf | Prior1InterimDuration | -58270000 | JPY |
| Increase decrease in contract liabilities ope cf | InterimDuration | -72984000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | Prior1InterimDuration | 13886000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | InterimDuration | 10415000 | JPY |
| Other net ope cf | Prior1InterimDuration | 26143000 | JPY |
| Other net ope cf | InterimDuration | 4079000 | JPY |
| Subtotal ope cf | Prior1InterimDuration | -68895000 | JPY |
| Subtotal ope cf | InterimDuration | 257414000 | JPY |
| Interest income received ope cf | Prior1InterimDuration | 445000 | JPY |
| Interest income received ope cf | InterimDuration | 5534000 | JPY |
| Compensation for damage received ope cf | Prior1InterimDuration | 1930000 | JPY |
| Compensation for damage received ope cf | InterimDuration | 444000 | JPY |
| Loss on liquidation of business office paid ope cf | Prior1InterimDuration | -14300000 | JPY |
| Loss on liquidation of business office paid ope cf | InterimDuration | -10873000 | JPY |
| Loss on business restructuring paid ope cf | Prior1InterimDuration | － | JPY |
| Loss on business restructuring paid ope cf | InterimDuration | -104019000 | JPY |
| Income taxes paid refund ope cf | Prior1InterimDuration | 178423000 | JPY |
| Income taxes paid refund ope cf | InterimDuration | -14969000 | 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 |