Half-year report · HY
2471.TEDINET S100YQCA
Period2025-12-01 → 2026-05-31
Filed2026-07-14
StandardIFRS
ConsolidatedYes
Data checks12 of 12 passed
Key figures · 44
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥12.7bn | 2025-12-01 → 2026-05-31 | Cons. | Revenue IFRS |
| Revenue | ¥26.0bn | 2024-12-01 → 2025-11-30 | Cons. | Revenue IFRS (5-year summary) |
| Revenue | ¥12.5bn | 2024-12-01 → 2025-05-31 | Cons. | Revenue IFRS |
| Operating income | ¥648m | 2025-12-01 → 2026-05-31 | Cons. | Operating profit loss IFRS |
| Operating income | ¥806m | 2024-12-01 → 2025-05-31 | Cons. | Operating profit loss IFRS |
| Profit before tax | ¥461m | 2025-12-01 → 2026-05-31 | Cons. | Profit loss before tax IFRS |
| Profit before tax | ¥2.1bn | 2024-12-01 → 2025-11-30 | Cons. | Profit loss before tax IFRS (5-year summary) |
| Profit before tax | ¥670m | 2024-12-01 → 2025-05-31 | Cons. | Profit loss before tax IFRS |
| Net income (owners) | ¥283m | 2025-12-01 → 2026-05-31 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥1.4bn | 2024-12-01 → 2025-11-30 | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income (owners) | ¥410m | 2024-12-01 → 2025-05-31 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income | ¥282m | 2025-12-01 → 2026-05-31 | Cons. | Profit loss IFRS |
| Net income | ¥411m | 2024-12-01 → 2025-05-31 | Cons. | Profit loss IFRS |
| Total assets | ¥43.5bn | at 2026-05-31 | Cons. | Assets IFRS |
| Total assets | ¥41.7bn | at 2025-11-30 | Cons. | Assets IFRS |
| Total assets | ¥40.6bn | at 2025-05-31 | Cons. | Total assets IFRS (5-year summary) |
| Total liabilities | ¥33.8bn | at 2026-05-31 | Cons. | Liabilities IFRS |
| Total liabilities | ¥31.5bn | at 2025-11-30 | Cons. | Liabilities IFRS |
| Net assets / equity | ¥9.7bn | at 2026-05-31 | Cons. | Equity IFRS |
| Net assets / equity | ¥10.2bn | at 2025-11-30 | Cons. | Equity IFRS |
| Net assets / equity | ¥9.2bn | at 2025-05-31 | Cons. | Equity IFRS |
| Net assets / equity | ¥9.8bn | at 2024-11-30v | Cons. | Equity IFRS |
| Equity (owners) | ¥9.7bn | at 2026-05-31 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥10.2bn | at 2025-11-30 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥9.2bn | at 2025-05-31 | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Cash & equivalents | ¥2.5bn | at 2026-05-31 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥3.6bn | at 2025-11-30 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥5.2bn | at 2025-05-31 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥3.8bn | at 2024-11-30v | Cons. | Cash and cash equivalents IFRS |
| Operating cash flow | ¥3.3bn | 2025-12-01 → 2026-05-31 | Cons. | Net cash provided by used in operating activities IFRS |
| Operating cash flow | ¥5.6bn | 2024-12-01 → 2025-11-30 | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Operating cash flow | ¥3.7bn | 2024-12-01 → 2025-05-31 | Cons. | Net cash provided by used in operating activities IFRS |
| Investing cash flow | −¥1.6bn | 2025-12-01 → 2026-05-31 | Cons. | Net cash provided by used in investing activities IFRS |
| Investing cash flow | −¥2.1bn | 2024-12-01 → 2025-11-30 | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Investing cash flow | −¥1.1bn | 2024-12-01 → 2025-05-31 | Cons. | Net cash provided by used in investing activities IFRS |
| Financing cash flow | −¥2.8bn | 2025-12-01 → 2026-05-31 | Cons. | Net cash provided by used in financing activities IFRS |
| Financing cash flow | −¥3.8bn | 2024-12-01 → 2025-11-30 | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| Financing cash flow | −¥1.3bn | 2024-12-01 → 2025-05-31 | Cons. | Net cash provided by used in financing activities IFRS |
| EPS (basic) | ¥3.63 | 2025-12-01 → 2026-05-31 | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥18.44 | 2024-12-01 → 2025-11-30 | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (basic) | ¥5.23 | 2024-12-01 → 2025-05-31 | Cons. | Basic earnings loss per share IFRS |
| Equity ratio | 22.3% | at 2026-05-31 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 24.5% | at 2025-11-30 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 22.6% | at 2025-05-31 | 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 · 30
| Segment | Item | Period | Value |
|---|---|---|---|
| Reconciling Itemsreconciling | revenue | 2025-12-01 → 2026-05-31 | −¥52m |
| Reconciling Itemsreconciling | revenue intersegment | 2025-12-01 → 2026-05-31 | −¥52m |
| Reconciling Itemsreconciling | segment profit | 2025-12-01 → 2026-05-31 | −¥1.1bn |
| Business Solution Segmentreportable segment | revenue | 2025-12-01 → 2026-05-31 | ¥8.3bn |
| Business Solution Segmentreportable segment | revenue external | 2025-12-01 → 2026-05-31 | ¥8.3bn |
| Business Solution Segmentreportable segment | revenue intersegment | 2025-12-01 → 2026-05-31 | ¥22m |
| Business Solution Segmentreportable segment | segment profit | 2025-12-01 → 2026-05-31 | ¥1.5bn |
| Human Solution Segmentreportable segment | revenue | 2025-12-01 → 2026-05-31 | ¥4.4bn |
| Human Solution Segmentreportable segment | revenue external | 2025-12-01 → 2026-05-31 | ¥4.4bn |
| Human Solution Segmentreportable segment | revenue intersegment | 2025-12-01 → 2026-05-31 | ¥29m |
| Human Solution Segmentreportable segment | segment profit | 2025-12-01 → 2026-05-31 | ¥282m |
| —segment total | revenue | 2025-12-01 → 2026-05-31 | ¥12.7bn |
| —segment total | revenue external | 2025-12-01 → 2026-05-31 | ¥12.7bn |
| —segment total | revenue intersegment | 2025-12-01 → 2026-05-31 | ¥52m |
| —segment total | segment profit | 2025-12-01 → 2026-05-31 | ¥1.8bn |
| Reconciling Itemsreconciling | revenue | 2024-12-01 → 2025-05-31 | −¥31m |
| Reconciling Itemsreconciling | revenue intersegment | 2024-12-01 → 2025-05-31 | −¥31m |
| Reconciling Itemsreconciling | segment profit | 2024-12-01 → 2025-05-31 | −¥983m |
| Business Solution Segmentreportable segment | revenue | 2024-12-01 → 2025-05-31 | ¥7.6bn |
| Business Solution Segmentreportable segment | revenue external | 2024-12-01 → 2025-05-31 | ¥7.6bn |
| Business Solution Segmentreportable segment | revenue intersegment | 2024-12-01 → 2025-05-31 | ¥12m |
| Business Solution Segmentreportable segment | segment profit | 2024-12-01 → 2025-05-31 | ¥1.4bn |
| Human Solution Segmentreportable segment | revenue | 2024-12-01 → 2025-05-31 | ¥4.9bn |
| Human Solution Segmentreportable segment | revenue external | 2024-12-01 → 2025-05-31 | ¥4.9bn |
| Human Solution Segmentreportable segment | revenue intersegment | 2024-12-01 → 2025-05-31 | ¥18m |
| Human Solution Segmentreportable segment | segment profit | 2024-12-01 → 2025-05-31 | ¥369m |
| —segment total | revenue | 2024-12-01 → 2025-05-31 | ¥12.5bn |
| —segment total | revenue external | 2024-12-01 → 2025-05-31 | ¥12.5bn |
| —segment total | revenue intersegment | 2024-12-01 → 2025-05-31 | ¥31m |
| —segment total | segment profit | 2024-12-01 → 2025-05-31 | ¥1.8bn |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 621
| Item | Context | Value | Unit |
|---|---|---|---|
| Finance income IFRS | InterimDuration_ReportableSegmentsMember | － | JPY |
| Finance income IFRS | InterimDuration_ReconcilingItemsMember | － | JPY |
| Finance income IFRS | InterimDuration | 2000000 | JPY |
| Finance costs IFRS | InterimDuration_jpcrp040300-ssr_E05555-000BusinessSolutionSegmentReportableSegmentMember | － | JPY |
| Finance costs IFRS | InterimDuration_jpcrp040300-ssr_E05555-000HumanSolutionSegmentReportableSegmentMember | － | JPY |
| Finance costs IFRS | InterimDuration_ReportableSegmentsMember | － | JPY |
| Finance costs IFRS | InterimDuration_ReconcilingItemsMember | － | JPY |
| Finance costs IFRS | InterimDuration | 189000000 | JPY |
| Profit loss before tax IFRS | InterimDuration_jpcrp040300-ssr_E05555-000BusinessSolutionSegmentReportableSegmentMember | － | JPY |
| Profit loss before tax IFRS | InterimDuration_jpcrp040300-ssr_E05555-000HumanSolutionSegmentReportableSegmentMember | － | JPY |
| Profit loss before tax IFRS | InterimDuration_ReportableSegmentsMember | － | JPY |
| Profit loss before tax IFRS | InterimDuration_ReconcilingItemsMember | － | JPY |
| Profit loss before tax IFRS | InterimDuration | 461000000 | JPY |
| Document title cover page | FilingDateInstant | Original text (Japanese)半期報告書 | |
| Clause of stipulation cover page | FilingDateInstant | Original text (Japanese)金融商品取引法第24条の５第１項の表の第１号 | |
| Place of filing cover page | FilingDateInstant | Original text (Japanese)関東財務局長 | |
| Filing date cover page | FilingDateInstant | 2026-07-14 | |
| Semi annual accounting period cover page | FilingDateInstant | Original text (Japanese)第27期中（自 2025年12月１日 至 2026年５月31日） | |
| Company name cover page | FilingDateInstant | Original text (Japanese)株式会社エスプール | |
| Company name in english cover page | FilingDateInstant | S-Pool,Inc. | |
| Title and name of representative cover page | FilingDateInstant | Original text (Japanese)代表取締役社長 白川 儀一 | |
| Address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)東京都千代田区外神田一丁目18番13号 | |
| Telephone number address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)03（6859）5599（代表） | |
| Name of contact person address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)取締役 管理本部担当 佐藤 英朗 | |
| Nearest place of contact cover page | FilingDateInstant | Original text (Japanese)東京都千代田区外神田一丁目18番13号 | |
| Telephone number nearest place of contact cover page | FilingDateInstant | Original text (Japanese)03（6859）5599（代表） | |
| Name of contact person nearest place of contact cover page | FilingDateInstant | Original text (Japanese)取締役 管理本部担当 佐藤 英朗 | |
| Place for public inspection cover page (text) | FilingDateInstant | Text · Plus | |
| Edinet code | FilingDateInstant | E05555 | |
| Fund code | FilingDateInstant | － | |
| Security code | FilingDateInstant | 24710 | |
| Filer name in japanese | FilingDateInstant | Original text (Japanese)株式会社エスプール | |
| Filer name in english | FilingDateInstant | S-Pool,Inc. | |
| Fund name in japanese | FilingDateInstant | － | |
| Fund name in english | FilingDateInstant | － | |
| Cabinet office ordinance | FilingDateInstant | Original text (Japanese)企業内容等の開示に関する内閣府令 | |
| Document type | FilingDateInstant | Original text (Japanese)第四号の三様式 | |
| Accounting standards | FilingDateInstant | IFRS | |
| Whether consolidated financial statements are prepared | FilingDateInstant | true | |
| Industry code when consolidated financial statements are prepared in accordance with industry specific regulations | FilingDateInstant | CTE | |
| Industry code when financial statements are prepared in accordance with industry specific regulations | FilingDateInstant | － | |
| Current fiscal year start date | FilingDateInstant | 2025-12-01 | |
| Current period end date | FilingDateInstant | 2026-05-31 | |
| Type of current period | FilingDateInstant | HY | |
| Current fiscal year end date | FilingDateInstant | 2026-11-30 | |
| Previous fiscal year start date | FilingDateInstant | 2024-12-01 | |
| Comparative period end date | FilingDateInstant | 2025-05-31 | |
| Previous fiscal year end date | FilingDateInstant | 2025-11-30 | |
| Next fiscal year start date | FilingDateInstant | － | |
| End date of quarterly or semi annual period of next fiscal year | FilingDateInstant | － |
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 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 |