Half-year report · HY
264A.TEDINET S100Y4GU
Period2025-10-01 → 2026-03-31
Filed2026-05-15
StandardJapan GAAP
ConsolidatedNo
Data checks12 of 12 passed
Key figures · 48
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥1.7bn | 2025-10-01 → 2026-03-31 | Standalone | Net sales |
| Revenue | ¥3.4bn | 2024-10-01 → 2025-09-30 | Standalone | Net sales (5-year summary) |
| Revenue | ¥1.7bn | 2024-10-01 → 2025-03-31 | Standalone | Net sales |
| Operating income | ¥3m | 2025-10-01 → 2026-03-31 | Standalone | Operating income |
| Operating income | ¥180m | 2024-10-01 → 2025-03-31 | Standalone | Operating income |
| Ordinary income | ¥444,000 | 2025-10-01 → 2026-03-31 | Standalone | Ordinary income |
| Ordinary income | ¥258m | 2024-10-01 → 2025-09-30 | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥153m | 2024-10-01 → 2025-03-31 | Standalone | Ordinary income |
| Profit before tax | ¥444,000 | 2025-10-01 → 2026-03-31 | Standalone | Income before income taxes |
| Profit before tax | ¥153m | 2024-10-01 → 2025-03-31 | Standalone | Income before income taxes |
| Net income | ¥378,000 | 2025-10-01 → 2026-03-31 | Standalone | Profit loss |
| Net income | ¥175m | 2024-10-01 → 2025-09-30 | Standalone | Net income loss (5-year summary) |
| Net income | ¥70m | 2024-10-01 → 2025-03-31 | Standalone | Profit loss |
| Total assets | ¥2.9bn | at 2026-03-31 | Standalone | Assets |
| Total assets | ¥3.4bn | at 2025-09-30 | Standalone | Assets |
| Total assets | ¥3.2bn | at 2025-03-31 | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥1.1bn | at 2026-03-31 | Standalone | Liabilities |
| Total liabilities | ¥1.6bn | at 2025-09-30 | Standalone | Liabilities |
| Net assets / equity | ¥1.8bn | at 2026-03-31 | Standalone | Net assets |
| Net assets / equity | ¥1.9bn | at 2025-09-30 | Standalone | Net assets |
| Net assets / equity | ¥1.9bn | at 2025-03-31 | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥2.2bn | at 2026-03-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥2.9bn | at 2025-09-30 | Standalone | Cash and deposits |
| Cash & equivalents | ¥2.2bn | at 2026-03-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥2.9bn | at 2025-09-30 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥2.9bn | at 2025-03-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥2.0bn | at 2024-09-30v | Standalone | Cash and cash equivalents |
| Operating cash flow | −¥412m | 2025-10-01 → 2026-03-31 | Standalone | Net cash provided by used in operating activities |
| Operating cash flow | ¥249m | 2024-10-01 → 2025-09-30 | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | −¥189m | 2024-10-01 → 2025-03-31 | Standalone | Net cash provided by used in operating activities |
| Investing cash flow | −¥46m | 2025-10-01 → 2026-03-31 | Standalone | Net cash provided by used in investment activities |
| Investing cash flow | −¥135m | 2024-10-01 → 2025-09-30 | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥46m | 2024-10-01 → 2025-03-31 | Standalone | Net cash provided by used in investment activities |
| Financing cash flow | −¥284m | 2025-10-01 → 2026-03-31 | Standalone | Net cash provided by used in financing activities |
| Financing cash flow | ¥787m | 2024-10-01 → 2025-09-30 | Standalone | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥1.0bn | 2024-10-01 → 2025-03-31 | Standalone | Net cash provided by used in financing activities |
| EPS (basic) | ¥0.03 | 2025-10-01 → 2026-03-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥14.31 | 2024-10-01 → 2025-09-30 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥5.76 | 2024-10-01 → 2025-03-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥0.03 | 2025-10-01 → 2026-03-31 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥13.44 | 2024-10-01 → 2025-09-30 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥5.35 | 2024-10-01 → 2025-03-31 | Standalone | Diluted earnings per share (5-year summary) |
| Equity ratio | 62.8% | at 2026-03-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 53.9% | at 2025-09-30 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 57.7% | at 2025-03-31 | Standalone | Equity to asset ratio (5-year summary) |
| Shares issued | 12,712,350 | at 2026-03-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 12,534,780 | at 2025-09-30 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 12,426,180 | at 2025-03-31 | 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.
All source rows · 402
| Item | Context | Value | Unit |
|---|---|---|---|
| Ordinary income | InterimDuration_NonConsolidatedMember | 444000 | JPY |
| Income before income taxes | Prior1InterimDuration_NonConsolidatedMember | 153188000 | JPY |
| Income before income taxes | InterimDuration_NonConsolidatedMember | 444000 | JPY |
| Income taxes current | Prior1InterimDuration_NonConsolidatedMember | 26352000 | JPY |
| Income taxes current | InterimDuration_NonConsolidatedMember | 65000 | JPY |
| Income taxes deferred | Prior1InterimDuration_NonConsolidatedMember | 57203000 | JPY |
| Income taxes deferred | InterimDuration_NonConsolidatedMember | － | JPY |
| Income taxes | Prior1InterimDuration_NonConsolidatedMember | 83555000 | JPY |
| Income taxes | InterimDuration_NonConsolidatedMember | 65000 | JPY |
| Profit loss | Prior1InterimDuration_NonConsolidatedMember | 69633000 | JPY |
| Profit loss | InterimDuration_NonConsolidatedMember | 378000 | JPY |
| Income before income taxes | Prior1InterimDuration_NonConsolidatedMember | 153188000 | JPY |
| Income before income taxes | InterimDuration_NonConsolidatedMember | 444000 | JPY |
| Depreciation and amortization ope cf | Prior1InterimDuration_NonConsolidatedMember | 4820000 | JPY |
| Depreciation and amortization ope cf | InterimDuration_NonConsolidatedMember | 16132000 | JPY |
| Stock issuance cost ope cf | Prior1InterimDuration_NonConsolidatedMember | 6391000 | JPY |
| Stock issuance cost ope cf | InterimDuration_NonConsolidatedMember | 238000 | JPY |
| Listing expenses ope cf | Prior1InterimDuration_NonConsolidatedMember | 13291000 | JPY |
| Listing expenses ope cf | InterimDuration_NonConsolidatedMember | － | JPY |
| Increase decrease in allowance for doubtful accounts ope cf | Prior1InterimDuration_NonConsolidatedMember | 319000 | JPY |
| Increase decrease in allowance for doubtful accounts ope cf | InterimDuration_NonConsolidatedMember | 1667000 | JPY |
| Interest income ope cf | Prior1InterimDuration_NonConsolidatedMember | -1264000 | JPY |
| Interest income ope cf | InterimDuration_NonConsolidatedMember | -2850000 | JPY |
| Interest expenses ope cf | Prior1InterimDuration_NonConsolidatedMember | 10032000 | JPY |
| Interest expenses ope cf | InterimDuration_NonConsolidatedMember | 7003000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | Prior1InterimDuration_NonConsolidatedMember | -10986000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | InterimDuration_NonConsolidatedMember | -11057000 | JPY |
| Decrease increase in inventories ope cf | Prior1InterimDuration_NonConsolidatedMember | -2095000 | JPY |
| Decrease increase in inventories ope cf | InterimDuration_NonConsolidatedMember | 287000 | JPY |
| Decrease increase in prepaid expenses ope cf | Prior1InterimDuration_NonConsolidatedMember | -24537000 | JPY |
| Decrease increase in prepaid expenses ope cf | InterimDuration_NonConsolidatedMember | -34094000 | JPY |
| Increase decrease in accounts payable other ope cf | Prior1InterimDuration_NonConsolidatedMember | 876000 | JPY |
| Increase decrease in accounts payable other ope cf | InterimDuration_NonConsolidatedMember | -57064000 | JPY |
| Increase decrease in accrued expenses ope cf | Prior1InterimDuration_NonConsolidatedMember | -1064000 | JPY |
| Increase decrease in accrued expenses ope cf | InterimDuration_NonConsolidatedMember | -1486000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | Prior1InterimDuration_NonConsolidatedMember | -73172000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | InterimDuration_NonConsolidatedMember | -33310000 | JPY |
| Increase decrease in income taxes payable the factor based tax ope cf | Prior1InterimDuration_NonConsolidatedMember | － | JPY |
| Increase decrease in income taxes payable the factor based tax ope cf | InterimDuration_NonConsolidatedMember | -11005000 | JPY |
| Increase decrease in contract liabilities ope cf | Prior1InterimDuration_NonConsolidatedMember | -259079000 | JPY |
| Increase decrease in contract liabilities ope cf | InterimDuration_NonConsolidatedMember | -251835000 | JPY |
| Increase decrease in deposits received ope cf | Prior1InterimDuration_NonConsolidatedMember | 5122000 | JPY |
| Increase decrease in deposits received ope cf | InterimDuration_NonConsolidatedMember | 4912000 | JPY |
| Decrease increase in long term prepaid expenses ope cf | Prior1InterimDuration_NonConsolidatedMember | － | JPY |
| Decrease increase in long term prepaid expenses ope cf | InterimDuration_NonConsolidatedMember | 3960000 | JPY |
| Other net ope cf | Prior1InterimDuration_NonConsolidatedMember | -1099000 | JPY |
| Other net ope cf | InterimDuration_NonConsolidatedMember | -144000 | JPY |
| Subtotal ope cf | Prior1InterimDuration_NonConsolidatedMember | -179258000 | JPY |
| Subtotal ope cf | InterimDuration_NonConsolidatedMember | -368204000 | JPY |
| Interest income received ope cf | Prior1InterimDuration_NonConsolidatedMember | 1264000 | 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 assets | pass |
| statement vs summary · net assets | 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 |