Half-year report · HY
3185.TEDINET S100X3D7
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 | ¥1.8bn | 2025-04-01 → 2025-09-30 | Cons. | Revenue IFRS |
| Revenue | ¥4.5bn | 2024-04-01 → 2025-03-31 | Cons. | Revenue IFRS (5-year summary) |
| Revenue | ¥2.2bn | 2024-04-01 → 2024-09-30 | Cons. | Revenue IFRS |
| Operating income | −¥148m | 2025-04-01 → 2025-09-30 | Cons. | Operating profit loss IFRS |
| Operating income | −¥210m | 2024-04-01 → 2024-09-30 | Cons. | Operating profit loss IFRS |
| Profit before tax | −¥183m | 2025-04-01 → 2025-09-30 | Cons. | Profit loss before tax IFRS |
| Profit before tax | −¥360m | 2024-04-01 → 2025-03-31 | Cons. | Profit loss before tax IFRS (5-year summary) |
| Profit before tax | −¥244m | 2024-04-01 → 2024-09-30 | Cons. | Profit loss before tax IFRS |
| Net income (owners) | −¥181m | 2025-04-01 → 2025-09-30 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | −¥370m | 2024-04-01 → 2025-03-31 | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income (owners) | −¥249m | 2024-04-01 → 2024-09-30 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income | −¥181m | 2025-04-01 → 2025-09-30 | Cons. | Profit loss IFRS |
| Net income | −¥249m | 2024-04-01 → 2024-09-30 | Cons. | Profit loss IFRS |
| Total assets | ¥2.3bn | at 2025-09-30 | Cons. | Assets IFRS |
| Total assets | ¥2.6bn | at 2025-03-31 | Cons. | Assets IFRS |
| Total assets | ¥2.5bn | at 2024-09-30 | Cons. | Total assets IFRS (5-year summary) |
| Total liabilities | ¥2.1bn | at 2025-09-30 | Cons. | Liabilities IFRS |
| Total liabilities | ¥2.2bn | at 2025-03-31 | Cons. | Liabilities IFRS |
| Net assets / equity | ¥231m | at 2025-09-30 | Cons. | Equity IFRS |
| Net assets / equity | ¥417m | at 2025-03-31 | Cons. | Equity IFRS |
| Net assets / equity | ¥58m | at 2024-09-30 | Cons. | Equity IFRS |
| Net assets / equity | ¥282m | at 2024-03-31v | Cons. | Equity IFRS |
| Equity (owners) | ¥231m | at 2025-09-30 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥417m | at 2025-03-31 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥58m | at 2024-09-30 | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Cash & equivalents | ¥568m | at 2025-09-30 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥363m | at 2025-03-31 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥550m | at 2024-09-30 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥514m | at 2024-03-31v | Cons. | Cash and cash equivalents IFRS |
| Operating cash flow | ¥139m | 2025-04-01 → 2025-09-30 | Cons. | Net cash provided by used in operating activities IFRS |
| Operating cash flow | −¥363m | 2024-04-01 → 2025-03-31 | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Operating cash flow | −¥132m | 2024-04-01 → 2024-09-30 | Cons. | Net cash provided by used in operating activities IFRS |
| Investing cash flow | ¥133m | 2025-04-01 → 2025-09-30 | Cons. | Net cash provided by used in investing activities IFRS |
| Investing cash flow | −¥83m | 2024-04-01 → 2025-03-31 | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Investing cash flow | ¥239m | 2024-04-01 → 2024-09-30 | Cons. | Net cash provided by used in investing activities IFRS |
| Financing cash flow | −¥67m | 2025-04-01 → 2025-09-30 | Cons. | Net cash provided by used in financing activities IFRS |
| Financing cash flow | ¥298m | 2024-04-01 → 2025-03-31 | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| Financing cash flow | −¥62m | 2024-04-01 → 2024-09-30 | Cons. | Net cash provided by used in financing activities IFRS |
| EPS (basic) | ¥-9.87 | 2025-04-01 → 2025-09-30 | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥-22.5 | 2024-04-01 → 2025-03-31 | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (basic) | ¥-16.8 | 2024-04-01 → 2024-09-30 | Cons. | Basic earnings loss per share IFRS |
| EPS (diluted) | ¥-9.87 | 2025-04-01 → 2025-09-30 | Cons. | Diluted earnings loss per share IFRS |
| EPS (diluted) | ¥-22.5 | 2024-04-01 → 2025-03-31 | Cons. | Diluted earnings loss per share IFRS (5-year summary) |
| EPS (diluted) | ¥-16.8 | 2024-04-01 → 2024-09-30 | Cons. | Diluted earnings loss per share IFRS |
| Equity ratio | 9.9% | at 2025-09-30 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 16.0% | at 2025-03-31 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 2.4% | 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 · 35
| Segment | Item | Period | Value |
|---|---|---|---|
| Reconciling Itemsreconciling | revenue | 2025-04-01 → 2025-09-30 | −¥40m |
| Reconciling Itemsreconciling | revenue intersegment | 2025-04-01 → 2025-09-30 | −¥40m |
| Reconciling Itemsreconciling | segment profit | 2025-04-01 → 2025-09-30 | −¥37m |
| Apparel Businessreportable segment | revenue | 2025-04-01 → 2025-09-30 | ¥1.1bn |
| Apparel Businessreportable segment | revenue external | 2025-04-01 → 2025-09-30 | ¥1.1bn |
| Apparel Businessreportable segment | revenue intersegment | 2025-04-01 → 2025-09-30 | ¥12m |
| Apparel Businessreportable segment | segment profit | 2025-04-01 → 2025-09-30 | −¥120m |
| Jewelry Businessreportable segment | revenue | 2025-04-01 → 2025-09-30 | ¥350m |
| Jewelry Businessreportable segment | revenue external | 2025-04-01 → 2025-09-30 | ¥350m |
| Jewelry Businessreportable segment | segment profit | 2025-04-01 → 2025-09-30 | −¥37m |
| Toy Businessreportable segment | revenue | 2025-04-01 → 2025-09-30 | ¥391m |
| Toy Businessreportable segment | revenue external | 2025-04-01 → 2025-09-30 | ¥363m |
| Toy Businessreportable segment | revenue intersegment | 2025-04-01 → 2025-09-30 | ¥28m |
| Toy Businessreportable segment | segment profit | 2025-04-01 → 2025-09-30 | ¥46m |
| —segment total | revenue | 2025-04-01 → 2025-09-30 | ¥1.8bn |
| —segment total | revenue external | 2025-04-01 → 2025-09-30 | ¥1.8bn |
| —segment total | revenue intersegment | 2025-04-01 → 2025-09-30 | ¥40m |
| —segment total | segment profit | 2025-04-01 → 2025-09-30 | −¥111m |
| Reconciling Itemsreconciling | revenue | 2024-04-01 → 2024-09-30 | −¥2m |
| Reconciling Itemsreconciling | revenue intersegment | 2024-04-01 → 2024-09-30 | −¥2m |
| Reconciling Itemsreconciling | segment profit | 2024-04-01 → 2024-09-30 | −¥63m |
| Apparel Businessreportable segment | revenue | 2024-04-01 → 2024-09-30 | ¥1.3bn |
| Apparel Businessreportable segment | revenue external | 2024-04-01 → 2024-09-30 | ¥1.3bn |
| Apparel Businessreportable segment | segment profit | 2024-04-01 → 2024-09-30 | −¥139m |
| Jewelry Businessreportable segment | revenue | 2024-04-01 → 2024-09-30 | ¥349m |
| Jewelry Businessreportable segment | revenue external | 2024-04-01 → 2024-09-30 | ¥349m |
| Jewelry Businessreportable segment | segment profit | 2024-04-01 → 2024-09-30 | −¥70m |
| Toy Businessreportable segment | revenue | 2024-04-01 → 2024-09-30 | ¥604m |
| Toy Businessreportable segment | revenue external | 2024-04-01 → 2024-09-30 | ¥602m |
| Toy Businessreportable segment | revenue intersegment | 2024-04-01 → 2024-09-30 | ¥2m |
| Toy Businessreportable segment | segment profit | 2024-04-01 → 2024-09-30 | ¥61m |
| —segment total | revenue | 2024-04-01 → 2024-09-30 | ¥2.2bn |
| —segment total | revenue external | 2024-04-01 → 2024-09-30 | ¥2.2bn |
| —segment total | revenue intersegment | 2024-04-01 → 2024-09-30 | ¥2m |
| —segment total | segment profit | 2024-04-01 → 2024-09-30 | −¥148m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 607
| Item | Context | Value | Unit |
|---|---|---|---|
| Proceeds from issuance of share acquisition rights fin cf IFRS | Prior1InterimDuration | 2340000 | JPY |
| Proceeds from issuance of share acquisition rights fin cf IFRS | InterimDuration | － | JPY |
| Proceeds from issuance of shares fin cf IFRS | Prior1InterimDuration | 50663000 | JPY |
| Proceeds from issuance of shares fin cf IFRS | InterimDuration | 4046000 | JPY |
| Payments of common shares issuance cost fin cf IFRS | Prior1InterimDuration | -10366000 | JPY |
| Payments of common shares issuance cost fin cf IFRS | InterimDuration | -250000 | JPY |
| Net cash provided by used in financing activities IFRS | Prior1InterimDuration | -62316000 | JPY |
| Net cash provided by used in financing activities IFRS | InterimDuration | -66783000 | JPY |
| Effect of exchange rate changes on cash and cash equivalents IFRS | Prior1InterimDuration | -8681000 | JPY |
| Effect of exchange rate changes on cash and cash equivalents IFRS | InterimDuration | 383000 | JPY |
| Net increase decrease in cash and cash equivalents IFRS | Prior1InterimDuration | 36379000 | JPY |
| Net increase decrease in cash and cash equivalents IFRS | InterimDuration | 204956000 | JPY |
| Cash and cash equivalents IFRS | Prior2YearInstant | 514008000 | JPY |
| Cash and cash equivalents IFRS | Prior1YearInstant | 362924000 | JPY |
| Cash and cash equivalents IFRS | Prior1InterimInstant | 550388000 | JPY |
| Cash and cash equivalents IFRS | InterimInstant | 567880000 | JPY |
| Revenue from external customers IFRS | Prior1InterimDuration_jpcrp040300-ssr_E27615-000ApparelBusinessReportableSegmentMember | 1253952000 | JPY |
| Revenue from external customers IFRS | Prior1InterimDuration_jpcrp040300-ssr_E27615-000JewelryBusinessReportableSegmentMember | 349057000 | JPY |
| Revenue from external customers IFRS | Prior1InterimDuration_jpcrp040300-ssr_E27615-000ToyBusinessReportableSegmentMember | 601500000 | JPY |
| Revenue from external customers IFRS | Prior1InterimDuration_ReportableSegmentsMember | 2204510000 | JPY |
| Revenue from external customers IFRS | Prior1InterimDuration_ReconcilingItemsMember | － | JPY |
| Revenue from external customers IFRS | Prior1InterimDuration | 2204510000 | JPY |
| Intersegment revenue IFRS | Prior1InterimDuration_jpcrp040300-ssr_E27615-000ApparelBusinessReportableSegmentMember | － | JPY |
| Intersegment revenue IFRS | Prior1InterimDuration_jpcrp040300-ssr_E27615-000JewelryBusinessReportableSegmentMember | － | JPY |
| Intersegment revenue IFRS | Prior1InterimDuration_jpcrp040300-ssr_E27615-000ToyBusinessReportableSegmentMember | 2055000 | JPY |
| Intersegment revenue IFRS | Prior1InterimDuration_ReportableSegmentsMember | 2055000 | JPY |
| Intersegment revenue IFRS | Prior1InterimDuration_ReconcilingItemsMember | -2055000 | JPY |
| Intersegment revenue IFRS | Prior1InterimDuration | － | JPY |
| Revenue IFRS | Prior1InterimDuration_jpcrp040300-ssr_E27615-000ApparelBusinessReportableSegmentMember | 1253952000 | JPY |
| Revenue IFRS | Prior1InterimDuration_jpcrp040300-ssr_E27615-000JewelryBusinessReportableSegmentMember | 349057000 | JPY |
| Revenue IFRS | Prior1InterimDuration_jpcrp040300-ssr_E27615-000ToyBusinessReportableSegmentMember | 603555000 | JPY |
| Revenue IFRS | Prior1InterimDuration_ReportableSegmentsMember | 2206565000 | JPY |
| Revenue IFRS | Prior1InterimDuration_ReconcilingItemsMember | -2055000 | JPY |
| Revenue IFRS | Prior1InterimDuration | 2204510000 | JPY |
| Operating profit loss IFRS | Prior1InterimDuration_jpcrp040300-ssr_E27615-000ApparelBusinessReportableSegmentMember | -138548000 | JPY |
| Operating profit loss IFRS | Prior1InterimDuration_jpcrp040300-ssr_E27615-000JewelryBusinessReportableSegmentMember | -69935000 | JPY |
| Operating profit loss IFRS | Prior1InterimDuration_jpcrp040300-ssr_E27615-000ToyBusinessReportableSegmentMember | 60778000 | JPY |
| Operating profit loss IFRS | Prior1InterimDuration_ReportableSegmentsMember | -147705000 | JPY |
| Operating profit loss IFRS | Prior1InterimDuration_ReconcilingItemsMember | -62680000 | JPY |
| Operating profit loss IFRS | Prior1InterimDuration | -210386000 | JPY |
| Finance income IFRS | Prior1InterimDuration_jpcrp040300-ssr_E27615-000ApparelBusinessReportableSegmentMember | － | JPY |
| Finance income IFRS | Prior1InterimDuration_jpcrp040300-ssr_E27615-000JewelryBusinessReportableSegmentMember | － | JPY |
| Finance income IFRS | Prior1InterimDuration_jpcrp040300-ssr_E27615-000ToyBusinessReportableSegmentMember | － | JPY |
| Finance income IFRS | Prior1InterimDuration_ReportableSegmentsMember | － | JPY |
| Finance income IFRS | Prior1InterimDuration_ReconcilingItemsMember | － | JPY |
| Finance income IFRS | Prior1InterimDuration | 7807000 | JPY |
| Finance costs IFRS | Prior1InterimDuration_jpcrp040300-ssr_E27615-000ApparelBusinessReportableSegmentMember | － | JPY |
| Finance costs IFRS | Prior1InterimDuration_jpcrp040300-ssr_E27615-000JewelryBusinessReportableSegmentMember | － | JPY |
| Finance costs IFRS | Prior1InterimDuration_jpcrp040300-ssr_E27615-000ToyBusinessReportableSegmentMember | － | JPY |
| Finance costs IFRS | Prior1InterimDuration_ReportableSegmentsMember | － | 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 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 |