Half-year report · HY
3053.TEDINET S100YX3K
Period2026-01-01 → 2026-06-30
Filed2026-08-14
StandardJapan GAAP
ConsolidatedNo
Data checks12 of 12 passed
Key figures · 45
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥7.9bn | 2026-01-01 → 2026-06-30 | Standalone | Net sales |
| Revenue | ¥14.6bn | 2025-01-01 → 2025-12-31 | Standalone | Net sales (5-year summary) |
| Revenue | ¥7.0bn | 2025-01-01 → 2025-06-30 | Standalone | Net sales |
| Operating income | ¥132m | 2026-01-01 → 2026-06-30 | Standalone | Operating income |
| Operating income | −¥121m | 2025-01-01 → 2025-06-30 | Standalone | Operating income |
| Ordinary income | ¥141m | 2026-01-01 → 2026-06-30 | Standalone | Ordinary income |
| Ordinary income | ¥44m | 2025-01-01 → 2025-12-31 | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | −¥118m | 2025-01-01 → 2025-06-30 | Standalone | Ordinary income |
| Profit before tax | ¥128m | 2026-01-01 → 2026-06-30 | Standalone | Income before income taxes |
| Profit before tax | −¥147m | 2025-01-01 → 2025-06-30 | Standalone | Income before income taxes |
| Net income | ¥91m | 2026-01-01 → 2026-06-30 | Standalone | Profit loss |
| Net income | −¥114m | 2025-01-01 → 2025-12-31 | Standalone | Net income loss (5-year summary) |
| Net income | −¥189m | 2025-01-01 → 2025-06-30 | Standalone | Profit loss |
| Total assets | ¥6.0bn | at 2026-06-30 | Standalone | Assets |
| Total assets | ¥6.0bn | at 2025-12-31 | Standalone | Assets |
| Total assets | ¥5.7bn | at 2025-06-30 | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥2.5bn | at 2026-06-30 | Standalone | Liabilities |
| Total liabilities | ¥2.6bn | at 2025-12-31 | Standalone | Liabilities |
| Net assets / equity | ¥3.5bn | at 2026-06-30 | Standalone | Net assets |
| Net assets / equity | ¥3.4bn | at 2025-12-31 | Standalone | Net assets |
| Net assets / equity | ¥3.3bn | at 2025-06-30 | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥2.1bn | at 2026-06-30 | Standalone | Cash and deposits |
| Cash and deposits | ¥2.0bn | at 2025-12-31 | Standalone | Cash and deposits |
| Cash & equivalents | ¥2.1bn | at 2026-06-30 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥2.0bn | at 2025-12-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥2.2bn | at 2025-06-30 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥2.2bn | at 2024-12-31v | Standalone | Cash and cash equivalents |
| Operating cash flow | ¥361m | 2026-01-01 → 2026-06-30 | Standalone | Net cash provided by used in operating activities |
| Operating cash flow | ¥143m | 2025-01-01 → 2025-12-31 | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥2m | 2025-01-01 → 2025-06-30 | Standalone | Net cash provided by used in operating activities |
| Investing cash flow | −¥255m | 2026-01-01 → 2026-06-30 | Standalone | Net cash provided by used in investment activities |
| Investing cash flow | −¥676m | 2025-01-01 → 2025-12-31 | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥339m | 2025-01-01 → 2025-06-30 | Standalone | Net cash provided by used in investment activities |
| Financing cash flow | −¥1m | 2026-01-01 → 2026-06-30 | Standalone | Net cash provided by used in financing activities |
| Financing cash flow | ¥349m | 2025-01-01 → 2025-12-31 | Standalone | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥350m | 2025-01-01 → 2025-06-30 | Standalone | Net cash provided by used in financing activities |
| EPS (basic) | ¥1.5 | 2026-01-01 → 2026-06-30 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-1.89 | 2025-01-01 → 2025-12-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-3.15 | 2025-01-01 → 2025-06-30 | Standalone | Basic earnings loss per share (5-year summary) |
| Equity ratio | 58.2% | at 2026-06-30 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 57.1% | at 2025-12-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 57.9% | at 2025-06-30 | Standalone | Equity to asset ratio (5-year summary) |
| Shares issued | 61,424,000 | at 2026-06-30 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 61,424,000 | at 2025-12-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 61,424,000 | 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 · 26
| Segment | Item | Period | Value |
|---|---|---|---|
| Reconciling Itemsreconciling | segment profit | 2026-01-01 → 2026-06-30 | −¥684m |
| Ikinari Steak Divisionreportable segment | revenue | 2026-01-01 → 2026-06-30 | ¥7.5bn |
| Ikinari Steak Divisionreportable segment | revenue external | 2026-01-01 → 2026-06-30 | ¥7.5bn |
| Ikinari Steak Divisionreportable segment | segment profit | 2026-01-01 → 2026-06-30 | ¥920m |
| Merchandise Sale Divisionreportable segment | revenue | 2026-01-01 → 2026-06-30 | ¥25m |
| Merchandise Sale Divisionreportable segment | revenue external | 2026-01-01 → 2026-06-30 | ¥25m |
| Merchandise Sale Divisionreportable segment | segment profit | 2026-01-01 → 2026-06-30 | ¥0 |
| Restaurant Divisionreportable segment | revenue | 2026-01-01 → 2026-06-30 | ¥346m |
| Restaurant Divisionreportable segment | revenue external | 2026-01-01 → 2026-06-30 | ¥346m |
| Restaurant Divisionreportable segment | segment profit | 2026-01-01 → 2026-06-30 | −¥43m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2026-01-01 → 2026-06-30 | ¥7.9bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2026-01-01 → 2026-06-30 | ¥7.9bn |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2026-01-01 → 2026-06-30 | ¥816m |
| Reconciling Itemsreconciling | segment profit | 2025-01-01 → 2025-06-30 | −¥706m |
| Ikinari Steak Divisionreportable segment | revenue | 2025-01-01 → 2025-06-30 | ¥6.7bn |
| Ikinari Steak Divisionreportable segment | revenue external | 2025-01-01 → 2025-06-30 | ¥6.7bn |
| Ikinari Steak Divisionreportable segment | segment profit | 2025-01-01 → 2025-06-30 | ¥663m |
| Merchandise Sale Divisionreportable segment | revenue | 2025-01-01 → 2025-06-30 | ¥26m |
| Merchandise Sale Divisionreportable segment | revenue external | 2025-01-01 → 2025-06-30 | ¥26m |
| Merchandise Sale Divisionreportable segment | segment profit | 2025-01-01 → 2025-06-30 | ¥0 |
| Restaurant Divisionreportable segment | revenue | 2025-01-01 → 2025-06-30 | ¥286m |
| Restaurant Divisionreportable segment | revenue external | 2025-01-01 → 2025-06-30 | ¥286m |
| Restaurant Divisionreportable segment | segment profit | 2025-01-01 → 2025-06-30 | −¥18m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2025-01-01 → 2025-06-30 | ¥7.0bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2025-01-01 → 2025-06-30 | ¥7.0bn |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2025-01-01 → 2025-06-30 | ¥585m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 486
| Item | Context | Value | Unit |
|---|---|---|---|
| Amortization of goodwill ope cf | InterimDuration_NonConsolidatedMember | 12000000 | JPY |
| Impairment loss ope cf | Prior1InterimDuration_NonConsolidatedMember | 28000000 | JPY |
| Impairment loss ope cf | InterimDuration_NonConsolidatedMember | 13000000 | JPY |
| Amortization of long term prepaid expenses ope cf | Prior1InterimDuration_NonConsolidatedMember | 3000000 | JPY |
| Amortization of long term prepaid expenses ope cf | InterimDuration_NonConsolidatedMember | 5000000 | JPY |
| Increase decrease in provision for shareholder benefit program ope cf | Prior1InterimDuration_NonConsolidatedMember | 40000000 | JPY |
| Increase decrease in provision for shareholder benefit program ope cf | InterimDuration_NonConsolidatedMember | 3000000 | JPY |
| Increase decrease in provision for loss on guarantees ope cf | Prior1InterimDuration_NonConsolidatedMember | -5000000 | JPY |
| Increase decrease in provision for loss on guarantees ope cf | InterimDuration_NonConsolidatedMember | -1000000 | JPY |
| Increase decrease in provision for business structure improvement ope cf | Prior1InterimDuration_NonConsolidatedMember | -1000000 | JPY |
| Increase decrease in provision for business structure improvement ope cf | InterimDuration_NonConsolidatedMember | -0 | JPY |
| Interest and dividends income ope cf | Prior1InterimDuration_NonConsolidatedMember | -1000000 | JPY |
| Interest and dividends income ope cf | InterimDuration_NonConsolidatedMember | -1000000 | JPY |
| Interest expenses ope cf | Prior1InterimDuration_NonConsolidatedMember | 0 | JPY |
| Interest expenses ope cf | InterimDuration_NonConsolidatedMember | 0 | JPY |
| Loss gain on sales of property plant and equipment ope cf | Prior1InterimDuration_NonConsolidatedMember | 0 | JPY |
| Loss gain on sales of property plant and equipment ope cf | InterimDuration_NonConsolidatedMember | -0 | JPY |
| Loss on retirement of property plant and equipment ope cf | Prior1InterimDuration_NonConsolidatedMember | 0 | JPY |
| Loss on retirement of property plant and equipment ope cf | InterimDuration_NonConsolidatedMember | 0 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | Prior1InterimDuration_NonConsolidatedMember | 77000000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | InterimDuration_NonConsolidatedMember | 15000000 | JPY |
| Decrease increase in inventories ope cf | Prior1InterimDuration_NonConsolidatedMember | 12000000 | JPY |
| Decrease increase in inventories ope cf | InterimDuration_NonConsolidatedMember | 12000000 | JPY |
| Decrease increase in accounts receivable other ope cf | Prior1InterimDuration_NonConsolidatedMember | 61000000 | JPY |
| Decrease increase in accounts receivable other ope cf | InterimDuration_NonConsolidatedMember | 102000000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | Prior1InterimDuration_NonConsolidatedMember | -82000000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | InterimDuration_NonConsolidatedMember | -9000000 | JPY |
| Increase decrease in accounts payable other ope cf | Prior1InterimDuration_NonConsolidatedMember | 42000000 | JPY |
| Increase decrease in accounts payable other ope cf | InterimDuration_NonConsolidatedMember | 29000000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | Prior1InterimDuration_NonConsolidatedMember | -94000000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | InterimDuration_NonConsolidatedMember | 0 | JPY |
| Increase decrease in deposits received ope cf | Prior1InterimDuration_NonConsolidatedMember | 15000000 | JPY |
| Increase decrease in deposits received ope cf | InterimDuration_NonConsolidatedMember | 21000000 | JPY |
| Other net ope cf | Prior1InterimDuration_NonConsolidatedMember | 24000000 | JPY |
| Other net ope cf | InterimDuration_NonConsolidatedMember | 41000000 | JPY |
| Subtotal ope cf | Prior1InterimDuration_NonConsolidatedMember | 70000000 | JPY |
| Subtotal ope cf | InterimDuration_NonConsolidatedMember | 472000000 | JPY |
| Interest and dividends income received ope cf inv cf | Prior1InterimDuration_NonConsolidatedMember | 1000000 | JPY |
| Interest and dividends income received ope cf inv cf | InterimDuration_NonConsolidatedMember | 1000000 | JPY |
| Interest expenses paid ope cf fin cf | Prior1InterimDuration_NonConsolidatedMember | -0 | JPY |
| Interest expenses paid ope cf fin cf | InterimDuration_NonConsolidatedMember | -0 | JPY |
| Income taxes paid ope cf | Prior1InterimDuration_NonConsolidatedMember | -69000000 | JPY |
| Income taxes paid ope cf | InterimDuration_NonConsolidatedMember | -112000000 | JPY |
| Net cash provided by used in operating activities | Prior1InterimDuration_NonConsolidatedMember | 2000000 | JPY |
| Net cash provided by used in operating activities | InterimDuration_NonConsolidatedMember | 361000000 | JPY |
| Purchase of property plant and equipment inv cf | Prior1InterimDuration_NonConsolidatedMember | -121000000 | JPY |
| Purchase of property plant and equipment inv cf | InterimDuration_NonConsolidatedMember | -199000000 | JPY |
| Proceeds from sales of property plant and equipment inv cf | Prior1InterimDuration_NonConsolidatedMember | 0 | JPY |
| Proceeds from sales of property plant and equipment inv cf | InterimDuration_NonConsolidatedMember | 0 | JPY |
| Payments for asset retirement obligations inv cf | Prior1InterimDuration_NonConsolidatedMember | -15000000 | 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 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 · 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 |