Half-year report · HY

Period2025-09-01 → 2026-02-28
Filed2026-04-10
StandardJapan GAAP
ConsolidatedYes
Data checks14 of 14 passed
Key figures · 44
MetricValuePeriodScopeSource row
Revenue¥50.5bn2025-09-01 → 2026-02-28Cons.Net sales
Revenue¥97.2bn2024-09-01 → 2025-08-31Cons.Net sales (5-year summary)
Revenue¥44.8bn2024-09-01 → 2025-02-28Cons.Net sales
Operating income¥4.9bn2025-09-01 → 2026-02-28Cons.Operating income
Operating income¥5.2bn2024-09-01 → 2025-02-28Cons.Operating income
Ordinary income¥4.9bn2025-09-01 → 2026-02-28Cons.Ordinary income
Ordinary income¥12.1bn2024-09-01 → 2025-08-31Cons.Ordinary income loss (5-year summary)
Ordinary income¥5.2bn2024-09-01 → 2025-02-28Cons.Ordinary income
Profit before tax¥4.6bn2025-09-01 → 2026-02-28Cons.Income before income taxes
Profit before tax¥5.6bn2024-09-01 → 2025-02-28Cons.Income before income taxes
Net income (owners)¥3.4bn2025-09-01 → 2026-02-28Cons.Profit loss attributable to owners of parent
Net income (owners)¥8.3bn2024-09-01 → 2025-08-31Cons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥3.8bn2024-09-01 → 2025-02-28Cons.Profit loss attributable to owners of parent
Net income¥3.4bn2025-09-01 → 2026-02-28Cons.Profit loss
Net income¥3.8bn2024-09-01 → 2025-02-28Cons.Profit loss
Total assets¥60.0bnat 2026-02-28Cons.Assets
Total assets¥57.9bnat 2025-08-31Cons.Assets
Total assets¥50.1bnat 2025-02-28Cons.Total assets (5-year summary)
Total liabilities¥26.1bnat 2026-02-28Cons.Liabilities
Total liabilities¥26.1bnat 2025-08-31Cons.Liabilities
Net assets / equity¥33.9bnat 2026-02-28Cons.Net assets
Net assets / equity¥31.7bnat 2025-08-31Cons.Net assets
Net assets / equity¥28.3bnat 2025-02-28Cons.Net assets (5-year summary)
Cash and deposits¥8.8bnat 2026-02-28Cons.Cash and deposits
Cash and deposits¥12.0bnat 2025-08-31Cons.Cash and deposits
Cash & equivalents¥8.8bnat 2026-02-28Cons.Cash and cash equivalents
Cash & equivalents¥12.0bnat 2025-08-31Cons.Cash and cash equivalents
Cash & equivalents¥11.4bnat 2025-02-28Cons.Cash and cash equivalents
Cash & equivalents¥18.7bnat 2024-08-31vCons.Cash and cash equivalents
Operating cash flow¥4.5bn2025-09-01 → 2026-02-28Cons.Net cash provided by used in operating activities
Operating cash flow¥10.5bn2024-09-01 → 2025-08-31Cons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥3.9bn2024-09-01 → 2025-02-28Cons.Net cash provided by used in operating activities
Investing cash flow−¥5.3bn2025-09-01 → 2026-02-28Cons.Net cash provided by used in investment activities
Investing cash flow−¥7.9bn2024-09-01 → 2025-08-31Cons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥3.4bn2024-09-01 → 2025-02-28Cons.Net cash provided by used in investment activities
Financing cash flow−¥2.5bn2025-09-01 → 2026-02-28Cons.Net cash provided by used in financing activities
Financing cash flow−¥9.4bn2024-09-01 → 2025-08-31Cons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥7.8bn2024-09-01 → 2025-02-28Cons.Net cash provided by used in financing activities
EPS (basic)¥145.362025-09-01 → 2026-02-28Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥356.892024-09-01 → 2025-08-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥162.172024-09-01 → 2025-02-28Cons.Basic earnings loss per share (5-year summary)
Equity ratio56.5%at 2026-02-28Cons.Equity to asset ratio (5-year summary)
Equity ratio54.9%at 2025-08-31Cons.Equity to asset ratio (5-year summary)
Equity ratio56.4%at 2025-02-28Cons.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 · 28
SegmentItemPeriodValue
Reconciling Itemsreconcilingrevenue2025-09-01 → 2026-02-28−¥773m
Reconciling Itemsreconcilingrevenue intersegment2025-09-01 → 2026-02-28−¥773m
Domestic Eyewear Businessreportable segmentrevenue2025-09-01 → 2026-02-28¥39.0bn
Domestic Eyewear Businessreportable segmentrevenue external2025-09-01 → 2026-02-28¥38.2bn
Domestic Eyewear Businessreportable segmentrevenue intersegment2025-09-01 → 2026-02-28¥715m
Domestic Eyewear Businessreportable segmentsegment profit2025-09-01 → 2026-02-28¥3.7bn
Overseas Eyewear Businessreportable segmentrevenue2025-09-01 → 2026-02-28¥12.3bn
Overseas Eyewear Businessreportable segmentrevenue external2025-09-01 → 2026-02-28¥12.3bn
Overseas Eyewear Businessreportable segmentrevenue intersegment2025-09-01 → 2026-02-28¥58m
Overseas Eyewear Businessreportable segmentsegment profit2025-09-01 → 2026-02-28¥1.2bn
—segment totalrevenue2025-09-01 → 2026-02-28¥51.3bn
—segment totalrevenue external2025-09-01 → 2026-02-28¥50.5bn
—segment totalrevenue intersegment2025-09-01 → 2026-02-28¥773m
—segment totalsegment profit2025-09-01 → 2026-02-28¥4.9bn
Reconciling Itemsreconcilingrevenue2024-09-01 → 2025-02-28−¥645m
Reconciling Itemsreconcilingrevenue intersegment2024-09-01 → 2025-02-28−¥645m
Domestic Eyewear Businessreportable segmentrevenue2024-09-01 → 2025-02-28¥35.4bn
Domestic Eyewear Businessreportable segmentrevenue external2024-09-01 → 2025-02-28¥34.8bn
Domestic Eyewear Businessreportable segmentrevenue intersegment2024-09-01 → 2025-02-28¥596m
Domestic Eyewear Businessreportable segmentsegment profit2024-09-01 → 2025-02-28¥4.7bn
Overseas Eyewear Businessreportable segmentrevenue2024-09-01 → 2025-02-28¥10.1bn
Overseas Eyewear Businessreportable segmentrevenue external2024-09-01 → 2025-02-28¥10.1bn
Overseas Eyewear Businessreportable segmentrevenue intersegment2024-09-01 → 2025-02-28¥48m
Overseas Eyewear Businessreportable segmentsegment profit2024-09-01 → 2025-02-28¥418m
—segment totalrevenue2024-09-01 → 2025-02-28¥45.5bn
—segment totalrevenue external2024-09-01 → 2025-02-28¥44.8bn
—segment totalrevenue intersegment2024-09-01 → 2025-02-28¥645m
—segment totalsegment profit2024-09-01 → 2025-02-28¥5.2bn

Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.

All source rows · 507
ItemContextValueUnit
Noncurrent liabilitiesPrior1YearInstant4406000000JPY
Noncurrent liabilitiesInterimInstant5276000000JPY
LiabilitiesPrior1YearInstant26124000000JPY
LiabilitiesInterimInstant26135000000JPY
Capital stockPrior1YearInstant3202000000JPY
Capital stockInterimInstant3202000000JPY
Capital surplusPrior1YearInstant3201000000JPY
Capital surplusInterimInstant3201000000JPY
Retained earningsPrior1YearInstant28996000000JPY
Retained earningsInterimInstant30995000000JPY
Treasury stockPrior1YearInstant-4033000000JPY
Treasury stockInterimInstant-4016000000JPY
Shareholders equityPrior1YearInstant31367000000JPY
Shareholders equityInterimInstant33383000000JPY
Valuation difference on available for sale securitiesPrior1YearInstant66000000JPY
Valuation difference on available for sale securitiesInterimInstant55000000JPY
Foreign currency translation adjustmentPrior1YearInstant308000000JPY
Foreign currency translation adjustmentInterimInstant446000000JPY
Valuation and translation adjustmentsPrior1YearInstant375000000JPY
Valuation and translation adjustmentsInterimInstant502000000JPY
Net assetsPrior1YearInstant31742000000JPY
Net assetsInterimInstant33885000000JPY
Liabilities and net assetsPrior1YearInstant57866000000JPY
Liabilities and net assetsInterimInstant60021000000JPY
Net salesPrior1InterimDuration44832000000JPY
Net salesInterimDuration50512000000JPY
Cost of salesPrior1InterimDuration9737000000JPY
Cost of salesInterimDuration10627000000JPY
Gross profitPrior1InterimDuration35094000000JPY
Gross profitInterimDuration39884000000JPY
Selling general and administrative expensesPrior1InterimDuration29939000000JPY
Selling general and administrative expensesInterimDuration34951000000JPY
Operating incomePrior1InterimDuration5155000000JPY
Operating incomeInterimDuration4932000000JPY
Interest income noiPrior1InterimDuration15000000JPY
Interest income noiInterimDuration11000000JPY
Foreign exchange gains noiPrior1InterimDuration77000000JPY
Foreign exchange gains noiInterimDuration71000000JPY
Subsidy income noiPrior1InterimDuration28000000JPY
Subsidy income noiInterimDuration1000000JPY
Other noiPrior1InterimDuration43000000JPY
Other noiInterimDuration55000000JPY
Non operating incomePrior1InterimDuration164000000JPY
Non operating incomeInterimDuration139000000JPY
Interest expenses noePrior1InterimDuration93000000JPY
Interest expenses noeInterimDuration93000000JPY
Settlement package noePrior1InterimDuration-JPY
Settlement package noeInterimDuration40000000JPY
Other noePrior1InterimDuration5000000JPY
Other noeInterimDuration38000000JPY

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 identityconsolidated 2025-08-31pass
balance sheet identityconsolidated 2026-02-28pass rounding
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2025-08-31pass
statement vs summary · net assetsconsolidated 2026-02-28pass
statement vs summary · net income attributable to parentconsolidated 2024-09-01/2025-02-28pass
statement vs summary · net income attributable to parentconsolidated 2025-09-01/2026-02-28pass
statement vs summary · operating cash flowconsolidated 2024-09-01/2025-02-28pass
statement vs summary · operating cash flowconsolidated 2025-09-01/2026-02-28pass
statement vs summary · revenueconsolidated 2024-09-01/2025-02-28pass
statement vs summary · revenueconsolidated 2025-09-01/2026-02-28pass
statement vs summary · total assetsconsolidated 2025-08-31pass
statement vs summary · total assetsconsolidated 2026-02-28pass