Half-year report · HY
2928.TEDINET S100X42H
Period2025-04-01 → 2025-09-30
Filed2025-11-13
StandardIFRS
ConsolidatedYes
Data checks12 of 12 passed
Key figures · 47
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥80.7bn | 2025-04-01 → 2025-09-30 | Cons. | Revenue IFRS |
| Revenue | ¥171.1bn | 2024-04-01 → 2025-03-31 | Cons. | Revenue IFRS (5-year summary) |
| Revenue | ¥83.6bn | 2024-04-01 → 2024-09-30 | Cons. | Revenue IFRS |
| Operating income | ¥3.0bn | 2025-04-01 → 2025-09-30 | Cons. | Operating profit loss IFRS |
| Operating income | −¥2.3bn | 2024-04-01 → 2024-09-30 | Cons. | Operating profit loss IFRS |
| Profit before tax | ¥1.3bn | 2025-04-01 → 2025-09-30 | Cons. | Profit loss before tax IFRS |
| Profit before tax | −¥1.5bn | 2024-04-01 → 2025-03-31 | Cons. | Profit loss before tax IFRS (5-year summary) |
| Profit before tax | −¥4.3bn | 2024-04-01 → 2024-09-30 | Cons. | Profit loss before tax IFRS |
| Net income (owners) | −¥4.2bn | 2025-04-01 → 2025-09-30 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥264m | 2024-04-01 → 2025-03-31 | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income (owners) | −¥4.3bn | 2024-04-01 → 2024-09-30 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income | −¥1.9bn | 2025-04-01 → 2025-09-30 | Cons. | Profit loss IFRS |
| Net income | −¥4.9bn | 2024-04-01 → 2024-09-30 | Cons. | Profit loss IFRS |
| Total assets | ¥160.8bn | at 2025-09-30 | Cons. | Assets IFRS |
| Total assets | ¥169.5bn | at 2025-03-31 | Cons. | Assets IFRS |
| Total assets | ¥169.6bn | at 2024-09-30 | Cons. | Total assets IFRS (5-year summary) |
| Total liabilities | ¥101.2bn | at 2025-09-30 | Cons. | Liabilities IFRS |
| Total liabilities | ¥107.1bn | at 2025-03-31 | Cons. | Liabilities IFRS |
| Net assets / equity | ¥59.6bn | at 2025-09-30 | Cons. | Equity IFRS |
| Net assets / equity | ¥62.4bn | at 2025-03-31 | Cons. | Equity IFRS |
| Net assets / equity | ¥56.2bn | at 2024-09-30 | Cons. | Equity IFRS |
| Net assets / equity | ¥29.3bn | at 2024-03-31v | Cons. | Equity IFRS |
| Equity (owners) | ¥47.0bn | at 2025-09-30 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥51.5bn | at 2025-03-31 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥46.9bn | at 2024-09-30 | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Cash & equivalents | ¥24.6bn | at 2025-09-30 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥20.1bn | at 2025-03-31 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥20.1bn | at 2024-09-30 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥13.1bn | at 2024-03-31v | Cons. | Cash and cash equivalents IFRS |
| Operating cash flow | ¥13.3bn | 2025-04-01 → 2025-09-30 | Cons. | Net cash provided by used in operating activities IFRS |
| Operating cash flow | ¥18.5bn | 2024-04-01 → 2025-03-31 | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Operating cash flow | ¥4.8bn | 2024-04-01 → 2024-09-30 | Cons. | Net cash provided by used in operating activities IFRS |
| Investing cash flow | −¥177m | 2025-04-01 → 2025-09-30 | Cons. | Net cash provided by used in investing activities IFRS |
| Investing cash flow | −¥11.6bn | 2024-04-01 → 2025-03-31 | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Investing cash flow | −¥6.3bn | 2024-04-01 → 2024-09-30 | Cons. | Net cash provided by used in investing activities IFRS |
| Financing cash flow | −¥9.1bn | 2025-04-01 → 2025-09-30 | Cons. | Net cash provided by used in financing activities IFRS |
| Financing cash flow | ¥549m | 2024-04-01 → 2025-03-31 | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| Financing cash flow | ¥8.6bn | 2024-04-01 → 2024-09-30 | Cons. | Net cash provided by used in financing activities IFRS |
| EPS (basic) | ¥-7.08 | 2025-04-01 → 2025-09-30 | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥0.45 | 2024-04-01 → 2025-03-31 | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (basic) | ¥-7.35 | 2024-04-01 → 2024-09-30 | Cons. | Basic earnings loss per share IFRS |
| EPS (diluted) | ¥-7.08 | 2025-04-01 → 2025-09-30 | Cons. | Diluted earnings loss per share IFRS |
| EPS (diluted) | ¥0.44 | 2024-04-01 → 2025-03-31 | Cons. | Diluted earnings loss per share IFRS (5-year summary) |
| EPS (diluted) | ¥-7.35 | 2024-04-01 → 2024-09-30 | Cons. | Diluted earnings loss per share IFRS |
| Equity ratio | 29.2% | at 2025-09-30 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 30.4% | at 2025-03-31 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 27.6% | at 2024-09-30 | 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 · 38
| Segment | Item | Period | Value |
|---|---|---|---|
| Reconciling Itemsreconciling | revenue | 2025-04-01 → 2025-09-30 | −¥761m |
| Reconciling Itemsreconciling | revenue intersegment | 2025-04-01 → 2025-09-30 | −¥761m |
| Reconciling Itemsreconciling | segment profit | 2025-04-01 → 2025-09-30 | −¥756m |
| Beauty And Healthcare Segmentreportable segment | revenue | 2025-04-01 → 2025-09-30 | ¥33.6bn |
| Beauty And Healthcare Segmentreportable segment | revenue external | 2025-04-01 → 2025-09-30 | ¥33.4bn |
| Beauty And Healthcare Segmentreportable segment | revenue intersegment | 2025-04-01 → 2025-09-30 | ¥213m |
| Beauty And Healthcare Segmentreportable segment | segment profit | 2025-04-01 → 2025-09-30 | ¥2.5bn |
| Life Style Segmentreportable segment | revenue | 2025-04-01 → 2025-09-30 | ¥35.6bn |
| Life Style Segmentreportable segment | revenue external | 2025-04-01 → 2025-09-30 | ¥35.2bn |
| Life Style Segmentreportable segment | revenue intersegment | 2025-04-01 → 2025-09-30 | ¥421m |
| Life Style Segmentreportable segment | segment profit | 2025-04-01 → 2025-09-30 | ¥317m |
| Platform Segmentreportable segment | revenue | 2025-04-01 → 2025-09-30 | ¥12.2bn |
| Platform Segmentreportable segment | revenue external | 2025-04-01 → 2025-09-30 | ¥12.1bn |
| Platform Segmentreportable segment | revenue intersegment | 2025-04-01 → 2025-09-30 | ¥126m |
| Platform Segmentreportable segment | segment profit | 2025-04-01 → 2025-09-30 | ¥932m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2025-04-01 → 2025-09-30 | ¥81.4bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2025-04-01 → 2025-09-30 | ¥80.7bn |
| Total Of Reportable Segments And Otherssegment total | revenue intersegment | 2025-04-01 → 2025-09-30 | ¥761m |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2025-04-01 → 2025-09-30 | ¥3.7bn |
| Reconciling Itemsreconciling | revenue | 2024-04-01 → 2024-09-30 | −¥2.5bn |
| Reconciling Itemsreconciling | revenue intersegment | 2024-04-01 → 2024-09-30 | −¥2.5bn |
| Reconciling Itemsreconciling | segment profit | 2024-04-01 → 2024-09-30 | −¥528m |
| Beauty And Healthcare Segmentreportable segment | revenue | 2024-04-01 → 2024-09-30 | ¥36.3bn |
| Beauty And Healthcare Segmentreportable segment | revenue external | 2024-04-01 → 2024-09-30 | ¥35.2bn |
| Beauty And Healthcare Segmentreportable segment | revenue intersegment | 2024-04-01 → 2024-09-30 | ¥1.0bn |
| Beauty And Healthcare Segmentreportable segment | segment profit | 2024-04-01 → 2024-09-30 | −¥2.2bn |
| Life Style Segmentreportable segment | revenue | 2024-04-01 → 2024-09-30 | ¥38.4bn |
| Life Style Segmentreportable segment | revenue external | 2024-04-01 → 2024-09-30 | ¥37.1bn |
| Life Style Segmentreportable segment | revenue intersegment | 2024-04-01 → 2024-09-30 | ¥1.3bn |
| Life Style Segmentreportable segment | segment profit | 2024-04-01 → 2024-09-30 | ¥232m |
| Platform Segmentreportable segment | revenue | 2024-04-01 → 2024-09-30 | ¥11.5bn |
| Platform Segmentreportable segment | revenue external | 2024-04-01 → 2024-09-30 | ¥11.2bn |
| Platform Segmentreportable segment | revenue intersegment | 2024-04-01 → 2024-09-30 | ¥234m |
| Platform Segmentreportable segment | segment profit | 2024-04-01 → 2024-09-30 | ¥206m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2024-04-01 → 2024-09-30 | ¥86.1bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2024-04-01 → 2024-09-30 | ¥83.6bn |
| Total Of Reportable Segments And Otherssegment total | revenue intersegment | 2024-04-01 → 2024-09-30 | ¥2.5bn |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2024-04-01 → 2024-09-30 | −¥1.7bn |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 720
| Item | Context | Value | Unit |
|---|---|---|---|
| Other current assets ca IFRS | InterimInstant | 4159000000 | JPY |
| Current assets other than assets held for sale ca IFRS | Prior1YearInstant | 68803000000 | JPY |
| Current assets other than assets held for sale ca IFRS | InterimInstant | 70160000000 | JPY |
| Assets held for sale IFRS | Prior1YearInstant | 3288000000 | JPY |
| Assets held for sale IFRS | InterimInstant | － | JPY |
| Current assets IFRS | Prior1YearInstant | 72092000000 | JPY |
| Current assets IFRS | InterimInstant | 70160000000 | JPY |
| Property plant and equipment IFRS | Prior1YearInstant | 35978000000 | JPY |
| Property plant and equipment IFRS | InterimInstant | 34627000000 | JPY |
| Right of use assets IFRS | Prior1YearInstant | 38966000000 | JPY |
| Right of use assets IFRS | InterimInstant | 35967000000 | JPY |
| Goodwill IFRS | Prior1YearInstant | 1876000000 | JPY |
| Goodwill IFRS | InterimInstant | 1876000000 | JPY |
| Intangible assets IFRS | Prior1YearInstant | 3052000000 | JPY |
| Intangible assets IFRS | InterimInstant | 3252000000 | JPY |
| Investments accounted for using equity method IFRS | Prior1YearInstant | － | JPY |
| Investments accounted for using equity method IFRS | InterimInstant | 1502000000 | JPY |
| Other financial assets nca IFRS | Prior1YearInstant | 10223000000 | JPY |
| Other financial assets nca IFRS | InterimInstant | 10029000000 | JPY |
| Deferred tax assets IFRS | Prior1YearInstant | 6746000000 | JPY |
| Deferred tax assets IFRS | InterimInstant | 2768000000 | JPY |
| Other non current assets nca IFRS | Prior1YearInstant | 590000000 | JPY |
| Other non current assets nca IFRS | InterimInstant | 611000000 | JPY |
| Non current assets IFRS | Prior1YearInstant | 97434000000 | JPY |
| Non current assets IFRS | InterimInstant | 90636000000 | JPY |
| Assets IFRS | Prior1YearInstant | 169526000000 | JPY |
| Assets IFRS | InterimInstant | 160796000000 | JPY |
| Trade and other payables cl IFRS | Prior1YearInstant | 20875000000 | JPY |
| Trade and other payables cl IFRS | InterimInstant | 20490000000 | JPY |
| Interest bearing liabilities cl IFRS | Prior1YearInstant | 36394000000 | JPY |
| Interest bearing liabilities cl IFRS | InterimInstant | 34177000000 | JPY |
| Income taxes payable cl IFRS | Prior1YearInstant | 771000000 | JPY |
| Income taxes payable cl IFRS | InterimInstant | 318000000 | JPY |
| Provisions cl IFRS | Prior1YearInstant | 1701000000 | JPY |
| Provisions cl IFRS | InterimInstant | 1965000000 | JPY |
| Other financial liabilities cl IFRS | Prior1YearInstant | 11000000 | JPY |
| Other financial liabilities cl IFRS | InterimInstant | 14000000 | JPY |
| Other current liabilities cl IFRS | Prior1YearInstant | 5063000000 | JPY |
| Other current liabilities cl IFRS | InterimInstant | 4436000000 | JPY |
| Liabilities other than liabilities directly associated with assets held for sale IFRS | Prior1YearInstant | 64818000000 | JPY |
| Liabilities other than liabilities directly associated with assets held for sale IFRS | InterimInstant | 61402000000 | JPY |
| Liabilities directly associated with assets held for sale IFRS | Prior1YearInstant | 1666000000 | JPY |
| Liabilities directly associated with assets held for sale IFRS | InterimInstant | － | JPY |
| Total current liabilities IFRS | Prior1YearInstant | 66484000000 | JPY |
| Total current liabilities IFRS | InterimInstant | 61402000000 | JPY |
| Interest bearing liabilities ncl IFRS | Prior1YearInstant | 34815000000 | JPY |
| Interest bearing liabilities ncl IFRS | InterimInstant | 34366000000 | JPY |
| Retirement benefit liability ncl IFRS | Prior1YearInstant | 416000000 | JPY |
| Retirement benefit liability ncl IFRS | InterimInstant | 405000000 | JPY |
| Provisions ncl IFRS | Prior1YearInstant | 4165000000 | 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 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 |