Half-year report · HY
2491.TEDINET S100YULO
Period2026-01-01 → 2026-06-30
Filed2026-08-06
StandardJapan GAAP
ConsolidatedNo
Data checks10 of 10 passed
Key figures · 42
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥5.8bn | 2026-01-01 → 2026-06-30 | Standalone | Net sales |
| Revenue | ¥23.8bn | 2025-01-01 → 2025-12-31 | Standalone | Net sales (5-year summary) |
| Revenue | ¥16.0bn | 2025-01-01 → 2025-06-30 | Standalone | Net sales (5-year summary) |
| Operating income | −¥560m | 2026-01-01 → 2026-06-30 | Standalone | Operating income |
| Ordinary income | −¥548m | 2026-01-01 → 2026-06-30 | Standalone | Ordinary income |
| Ordinary income | ¥1.9bn | 2025-01-01 → 2025-12-31 | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥2.0bn | 2025-01-01 → 2025-06-30 | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | −¥459m | 2026-01-01 → 2026-06-30 | Standalone | Income before income taxes |
| Net income (owners) | ¥1.9bn | 2025-01-01 → 2025-06-30 | Standalone | Profit loss attributable to owners of parent (5-year summary) |
| Net income | −¥460m | 2026-01-01 → 2026-06-30 | Standalone | Profit loss |
| Net income | ¥262m | 2025-01-01 → 2025-12-31 | Standalone | Net income loss (5-year summary) |
| Total assets | ¥15.4bn | at 2026-06-30 | Standalone | Assets |
| Total assets | ¥16.1bn | at 2025-12-31 | Standalone | Assets |
| Total assets | ¥20.1bn | at 2025-06-30 | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥4.0bn | at 2026-06-30 | Standalone | Liabilities |
| Total liabilities | ¥4.0bn | at 2025-12-31 | Standalone | Liabilities |
| Net assets / equity | ¥11.4bn | at 2026-06-30 | Standalone | Net assets |
| Net assets / equity | ¥12.2bn | at 2025-12-31 | Standalone | Net assets |
| Net assets / equity | ¥14.1bn | at 2025-06-30 | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥10.0bn | at 2026-06-30 | Standalone | Cash and deposits |
| Cash and deposits | ¥11.0bn | at 2025-12-31 | Standalone | Cash and deposits |
| Cash & equivalents | ¥10.0bn | at 2026-06-30 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥11.0bn | at 2025-12-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥12.3bn | at 2025-06-30 | Standalone | Cash and cash equivalents (5-year summary) |
| Operating cash flow | ¥195m | 2026-01-01 → 2026-06-30 | Standalone | Net cash provided by used in operating activities |
| Operating cash flow | ¥2.2bn | 2025-01-01 → 2025-06-30 | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Investing cash flow | −¥691m | 2026-01-01 → 2026-06-30 | Standalone | Net cash provided by used in investment activities |
| Investing cash flow | −¥969m | 2025-01-01 → 2025-06-30 | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Financing cash flow | −¥517m | 2026-01-01 → 2026-06-30 | Standalone | Net cash provided by used in financing activities |
| Financing cash flow | −¥690m | 2025-01-01 → 2025-06-30 | Standalone | Net cash provided by used in financing activities (5-year summary) |
| EPS (basic) | ¥-21.23 | 2026-01-01 → 2026-06-30 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥12.11 | 2025-01-01 → 2025-12-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥87 | 2025-01-01 → 2025-06-30 | Standalone | Basic earnings loss per share (5-year summary) |
| Dividend per share | ¥8 | 2026-01-01 → 2026-06-30 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥49 | 2025-01-01 → 2025-12-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥25 | 2025-01-01 → 2025-06-30 | Standalone | Dividend paid per share (5-year summary) |
| Equity ratio | 73.7% | at 2026-06-30 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 75.5% | at 2025-12-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 70.2% | at 2025-06-30 | Standalone | Equity to asset ratio (5-year summary) |
| Shares issued | 34,471,000 | at 2026-06-30 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 34,471,000 | at 2025-12-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 34,471,000 | at 2025-06-30 | Standalone | Total number of issued shares (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 · 14
| Segment | Item | Period | Value |
|---|---|---|---|
| Reconciling Itemsreconciling | revenue | 2026-01-01 → 2026-06-30 | −¥5m |
| Reconciling Itemsreconciling | revenue intersegment | 2026-01-01 → 2026-06-30 | −¥5m |
| Reconciling Itemsreconciling | segment profit | 2026-01-01 → 2026-06-30 | −¥973m |
| Marketing Solutin Businessreportable segment | revenue | 2026-01-01 → 2026-06-30 | ¥5.2bn |
| Marketing Solutin Businessreportable segment | revenue external | 2026-01-01 → 2026-06-30 | ¥5.2bn |
| Marketing Solutin Businessreportable segment | segment profit | 2026-01-01 → 2026-06-30 | ¥542m |
| Travel Tech Businessreportable segment | revenue | 2026-01-01 → 2026-06-30 | ¥592m |
| Travel Tech Businessreportable segment | revenue external | 2026-01-01 → 2026-06-30 | ¥587m |
| Travel Tech Businessreportable segment | revenue intersegment | 2026-01-01 → 2026-06-30 | ¥5m |
| Travel Tech Businessreportable segment | segment profit | 2026-01-01 → 2026-06-30 | −¥128m |
| —segment total | revenue | 2026-01-01 → 2026-06-30 | ¥5.8bn |
| —segment total | revenue external | 2026-01-01 → 2026-06-30 | ¥5.8bn |
| —segment total | revenue intersegment | 2026-01-01 → 2026-06-30 | ¥5m |
| —segment total | segment profit | 2026-01-01 → 2026-06-30 | ¥413m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 354
| Item | Context | Value | Unit |
|---|---|---|---|
| Decrease increase in accounts receivable other ope cf | InterimDuration_NonConsolidatedMember | 256000000 | JPY |
| Increase decrease in accounts payable other ope cf | InterimDuration_NonConsolidatedMember | -228000000 | JPY |
| Other net ope cf | InterimDuration_NonConsolidatedMember | 328000000 | JPY |
| Subtotal ope cf | InterimDuration_NonConsolidatedMember | 37000000 | JPY |
| Interest income received ope cf | InterimDuration_NonConsolidatedMember | 0 | JPY |
| Income taxes paid ope cf | InterimDuration_NonConsolidatedMember | -0 | JPY |
| Income taxes refund ope cf | InterimDuration_NonConsolidatedMember | 157000000 | JPY |
| Net cash provided by used in operating activities | InterimDuration_NonConsolidatedMember | 195000000 | JPY |
| Purchase of property plant and equipment inv cf | InterimDuration_NonConsolidatedMember | -598000000 | JPY |
| Proceeds from sales of property plant and equipment inv cf | InterimDuration_NonConsolidatedMember | 88000000 | JPY |
| Purchase of intangible assets inv cf | InterimDuration_NonConsolidatedMember | -31000000 | JPY |
| Purchase of investment securities inv cf | InterimDuration_NonConsolidatedMember | -159000000 | JPY |
| Proceeds from transfer of business inv cf | InterimDuration_NonConsolidatedMember | 10000000 | JPY |
| Payments for guarantee deposits inv cf | InterimDuration_NonConsolidatedMember | -0 | JPY |
| Proceeds from collection of guarantee deposits inv cf | InterimDuration_NonConsolidatedMember | 0 | JPY |
| Net cash provided by used in investment activities | InterimDuration_NonConsolidatedMember | -691000000 | JPY |
| Purchase of treasury stock fin cf | InterimDuration_NonConsolidatedMember | -0 | JPY |
| Cash dividends paid fin cf | InterimDuration_NonConsolidatedMember | -517000000 | JPY |
| Net cash provided by used in financing activities | InterimDuration_NonConsolidatedMember | -517000000 | JPY |
| Net increase decrease in cash and cash equivalents | InterimDuration_NonConsolidatedMember | -1013000000 | JPY |
| Cash and cash equivalents | Prior1YearInstant_NonConsolidatedMember | 11026000000 | JPY |
| Cash and cash equivalents | InterimInstant_NonConsolidatedMember | 10013000000 | JPY |
| Salaries and allowances sga | InterimDuration_NonConsolidatedMember | 805000000 | JPY |
| Revenues from external customers | InterimDuration_NonConsolidatedMember_jpcrp040300-ssr_E05149-000MarketingSolutinBusinessReportableSegmentsMember | 5210000000 | JPY |
| Revenues from external customers | InterimDuration_NonConsolidatedMember_jpcrp040300-ssr_E05149-000TravelTechBusinessReportableSegmentsMember | 587000000 | JPY |
| Revenues from external customers | InterimDuration_NonConsolidatedMember_ReportableSegmentsMember | 5797000000 | JPY |
| Revenues from external customers | InterimDuration_NonConsolidatedMember_ReconcilingItemsMember | － | JPY |
| Revenues from external customers | InterimDuration_NonConsolidatedMember | 5797000000 | JPY |
| Transactions with other segments | InterimDuration_NonConsolidatedMember_jpcrp040300-ssr_E05149-000MarketingSolutinBusinessReportableSegmentsMember | － | JPY |
| Transactions with other segments | InterimDuration_NonConsolidatedMember_jpcrp040300-ssr_E05149-000TravelTechBusinessReportableSegmentsMember | 5000000 | JPY |
| Transactions with other segments | InterimDuration_NonConsolidatedMember_ReportableSegmentsMember | 5000000 | JPY |
| Transactions with other segments | InterimDuration_NonConsolidatedMember_ReconcilingItemsMember | -5000000 | JPY |
| Transactions with other segments | InterimDuration_NonConsolidatedMember | － | JPY |
| Net sales | InterimDuration_NonConsolidatedMember_jpcrp040300-ssr_E05149-000MarketingSolutinBusinessReportableSegmentsMember | 5210000000 | JPY |
| Net sales | InterimDuration_NonConsolidatedMember_jpcrp040300-ssr_E05149-000TravelTechBusinessReportableSegmentsMember | 592000000 | JPY |
| Net sales | InterimDuration_NonConsolidatedMember_ReportableSegmentsMember | 5803000000 | JPY |
| Net sales | InterimDuration_NonConsolidatedMember_ReconcilingItemsMember | -5000000 | JPY |
| Net sales | InterimDuration_NonConsolidatedMember | 5797000000 | JPY |
| Operating income | InterimDuration_NonConsolidatedMember_jpcrp040300-ssr_E05149-000MarketingSolutinBusinessReportableSegmentsMember | 542000000 | JPY |
| Operating income | InterimDuration_NonConsolidatedMember_jpcrp040300-ssr_E05149-000TravelTechBusinessReportableSegmentsMember | -128000000 | JPY |
| Operating income | InterimDuration_NonConsolidatedMember_ReportableSegmentsMember | 413000000 | JPY |
| Operating income | InterimDuration_NonConsolidatedMember_ReconcilingItemsMember | -973000000 | JPY |
| Operating income | InterimDuration_NonConsolidatedMember | -560000000 | 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 | 2026-08-06 | |
| Semi annual accounting period cover page | FilingDateInstant | Original text (Japanese)第31期中（自 2026年１月１日 至 2026年６月30日） | |
| Company name cover page | FilingDateInstant | Original text (Japanese)バリューコマース株式会社 | |
| Company name in english cover page | FilingDateInstant | ValueCommerce Co., Ltd. |
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 · 10 of 10 passed
| balance sheet identity | pass |
| balance sheet identity | pass rounding |
| dei present | pass |
| period resolution | pass |
| statement vs summary · net assets | pass |
| statement vs summary · net assets | pass |
| statement vs summary · operating cash flow | pass |
| statement vs summary · revenue | pass |
| statement vs summary · total assets | pass |
| statement vs summary · total assets | pass |