Half-year report · HY
3189.TEDINET S100XYTF
Period2025-09-01 → 2026-02-28
Filed2026-04-14
StandardJapan GAAP
ConsolidatedYes
Data checks14 of 14 passed
Key figures · 45
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥1.1bn | 2025-09-01 → 2026-02-28 | Cons. | Net sales |
| Revenue | ¥1.8bn | 2024-09-01 → 2025-08-31 | Cons. | Net sales (5-year summary) |
| Revenue | ¥582m | 2024-09-01 → 2025-02-28 | Cons. | Net sales |
| Operating income | −¥1.2bn | 2025-09-01 → 2026-02-28 | Cons. | Operating income |
| Operating income | −¥535m | 2024-09-01 → 2025-02-28 | Cons. | Operating income |
| Ordinary income | −¥9.2bn | 2025-09-01 → 2026-02-28 | Cons. | Ordinary income |
| Ordinary income | −¥317m | 2024-09-01 → 2025-08-31 | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | −¥562m | 2024-09-01 → 2025-02-28 | Cons. | Ordinary income |
| Profit before tax | −¥9.3bn | 2025-09-01 → 2026-02-28 | Cons. | Income before income taxes |
| Profit before tax | ¥838m | 2024-09-01 → 2025-02-28 | Cons. | Income before income taxes |
| Net income (owners) | −¥9.4bn | 2025-09-01 → 2026-02-28 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | −¥2.7bn | 2024-09-01 → 2025-08-31 | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥826m | 2024-09-01 → 2025-02-28 | Cons. | Profit loss attributable to owners of parent |
| Net income | −¥9.4bn | 2025-09-01 → 2026-02-28 | Cons. | Profit loss |
| Net income | ¥826m | 2024-09-01 → 2025-02-28 | Cons. | Profit loss |
| Total assets | ¥16.1bn | at 2026-02-28 | Cons. | Assets |
| Total assets | ¥18.3bn | at 2025-08-31 | Cons. | Assets |
| Total assets | ¥1.1bn | at 2025-02-28 | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥10.5bn | at 2026-02-28 | Cons. | Liabilities |
| Total liabilities | ¥5.7bn | at 2025-08-31 | Cons. | Liabilities |
| Net assets / equity | ¥5.5bn | at 2026-02-28 | Cons. | Net assets |
| Net assets / equity | ¥12.6bn | at 2025-08-31 | Cons. | Net assets |
| Net assets / equity | ¥810m | at 2025-02-28 | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥670m | at 2026-02-28 | Cons. | Cash and deposits |
| Cash and deposits | ¥748m | at 2025-08-31 | Cons. | Cash and deposits |
| Cash & equivalents | ¥670m | at 2026-02-28 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥748m | at 2025-08-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥609m | at 2025-02-28 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥171m | at 2024-08-31v | Cons. | Cash and cash equivalents |
| Operating cash flow | −¥1.1bn | 2025-09-01 → 2026-02-28 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | −¥1.9bn | 2024-09-01 → 2025-08-31 | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | −¥459m | 2024-09-01 → 2025-02-28 | Cons. | Net cash provided by used in operating activities |
| Investing cash flow | −¥6.0bn | 2025-09-01 → 2026-02-28 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥10.7bn | 2024-09-01 → 2025-08-31 | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | ¥9m | 2024-09-01 → 2025-02-28 | Cons. | Net cash provided by used in investment activities |
| Financing cash flow | ¥7.1bn | 2025-09-01 → 2026-02-28 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥13.2bn | 2024-09-01 → 2025-08-31 | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥888m | 2024-09-01 → 2025-02-28 | Cons. | Net cash provided by used in financing activities |
| EPS (basic) | ¥-232.83 | 2025-09-01 → 2026-02-28 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-153.95 | 2024-09-01 → 2025-08-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥72 | 2024-09-01 → 2025-02-28 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥70.49 | 2024-09-01 → 2025-02-28 | Cons. | Diluted earnings per share (5-year summary) |
| Equity ratio | 34.3% | at 2026-02-28 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 68.9% | at 2025-08-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 71.4% | at 2025-02-28 | Cons. | 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 · 30
| Segment | Item | Period | Value |
|---|---|---|---|
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue | 2025-09-01 → 2026-02-28 | −¥1m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue external | 2025-09-01 → 2026-02-28 | −¥1m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | segment profit | 2025-09-01 → 2026-02-28 | −¥169m |
| Reconciling Itemsreconciling | segment profit | 2025-09-01 → 2026-02-28 | −¥322m |
| Aesthetic And Relaxation Salon Businessreportable segment | revenue | 2025-09-01 → 2026-02-28 | ¥247m |
| Aesthetic And Relaxation Salon Businessreportable segment | revenue external | 2025-09-01 → 2026-02-28 | ¥247m |
| Aesthetic And Relaxation Salon Businessreportable segment | segment profit | 2025-09-01 → 2026-02-28 | −¥433m |
| Internet Salesreportable segment | revenue | 2025-09-01 → 2026-02-28 | ¥161m |
| Internet Salesreportable segment | revenue external | 2025-09-01 → 2026-02-28 | ¥161m |
| Internet Salesreportable segment | segment profit | 2025-09-01 → 2026-02-28 | −¥59m |
| Investment Related Businessreportable segment | segment profit | 2025-09-01 → 2026-02-28 | −¥10m |
| Retail And Wholesale Sales Licensing Businessreportable segment | revenue | 2025-09-01 → 2026-02-28 | ¥679m |
| Retail And Wholesale Sales Licensing Businessreportable segment | revenue external | 2025-09-01 → 2026-02-28 | ¥679m |
| Retail And Wholesale Sales Licensing Businessreportable segment | segment profit | 2025-09-01 → 2026-02-28 | −¥224m |
| —segment total | revenue | 2025-09-01 → 2026-02-28 | ¥1.1bn |
| —segment total | revenue external | 2025-09-01 → 2026-02-28 | ¥1.1bn |
| —segment total | segment profit | 2025-09-01 → 2026-02-28 | −¥726m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue | 2024-09-01 → 2025-02-28 | ¥221,000 |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue external | 2024-09-01 → 2025-02-28 | ¥221,000 |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | segment profit | 2024-09-01 → 2025-02-28 | −¥1m |
| Reconciling Itemsreconciling | segment profit | 2024-09-01 → 2025-02-28 | −¥252m |
| Internet Salesreportable segment | revenue | 2024-09-01 → 2025-02-28 | ¥114m |
| Internet Salesreportable segment | revenue external | 2024-09-01 → 2025-02-28 | ¥114m |
| Internet Salesreportable segment | segment profit | 2024-09-01 → 2025-02-28 | −¥41m |
| Retail And Wholesale Sales Licensing Businessreportable segment | revenue | 2024-09-01 → 2025-02-28 | ¥468m |
| Retail And Wholesale Sales Licensing Businessreportable segment | revenue external | 2024-09-01 → 2025-02-28 | ¥468m |
| Retail And Wholesale Sales Licensing Businessreportable segment | segment profit | 2024-09-01 → 2025-02-28 | −¥241m |
| —segment total | revenue | 2024-09-01 → 2025-02-28 | ¥582m |
| —segment total | revenue external | 2024-09-01 → 2025-02-28 | ¥582m |
| —segment total | segment profit | 2024-09-01 → 2025-02-28 | −¥282m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 514
| Item | Context | Value | Unit |
|---|---|---|---|
| Decrease increase in notes and accounts receivable trade ope cf | Prior1InterimDuration | 63894000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | InterimDuration | 240829000 | JPY |
| Decrease increase in inventories ope cf | Prior1InterimDuration | 106960000 | JPY |
| Decrease increase in inventories ope cf | InterimDuration | 2432000 | JPY |
| Decrease increase in advance payments ope cf | Prior1InterimDuration | -49995000 | JPY |
| Decrease increase in advance payments ope cf | InterimDuration | -60523000 | JPY |
| Decrease increase in consumption taxes refund receivable ope cf | Prior1InterimDuration | 4853000 | JPY |
| Decrease increase in consumption taxes refund receivable ope cf | InterimDuration | -23610000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | Prior1InterimDuration | 15536000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | InterimDuration | 43884000 | JPY |
| Increase decrease in accounts payable other ope cf | Prior1InterimDuration | -16054000 | JPY |
| Increase decrease in accounts payable other ope cf | InterimDuration | -11678000 | JPY |
| Increase decrease in accrued expenses ope cf | Prior1InterimDuration | -20596000 | JPY |
| Increase decrease in accrued expenses ope cf | InterimDuration | -22454000 | JPY |
| Other net ope cf | Prior1InterimDuration | -6523000 | JPY |
| Other net ope cf | InterimDuration | 35519000 | JPY |
| Subtotal ope cf | Prior1InterimDuration | -437672000 | JPY |
| Subtotal ope cf | InterimDuration | -968054000 | JPY |
| Interest and dividends income received ope cf inv cf | Prior1InterimDuration | 149000 | JPY |
| Interest and dividends income received ope cf inv cf | InterimDuration | 1295000 | JPY |
| Interest expenses paid ope cf fin cf | Prior1InterimDuration | -13557000 | JPY |
| Interest expenses paid ope cf fin cf | InterimDuration | -65306000 | JPY |
| Income taxes paid refund ope cf | Prior1InterimDuration | -7867000 | JPY |
| Income taxes paid refund ope cf | InterimDuration | -90348000 | JPY |
| Net cash provided by used in operating activities | Prior1InterimDuration | -458948000 | JPY |
| Net cash provided by used in operating activities | InterimDuration | -1122414000 | JPY |
| Proceeds from sales of investment securities inv cf | Prior1InterimDuration | 20000000 | JPY |
| Proceeds from sales of investment securities inv cf | InterimDuration | － | JPY |
| Purchase of property plant and equipment inv cf | Prior1InterimDuration | － | JPY |
| Purchase of property plant and equipment inv cf | InterimDuration | -62838000 | JPY |
| Payments for asset retirement obligations inv cf | Prior1InterimDuration | － | JPY |
| Payments for asset retirement obligations inv cf | InterimDuration | -10915000 | JPY |
| Payments for lease and guarantee deposits inv cf | Prior1InterimDuration | -16880000 | JPY |
| Payments for lease and guarantee deposits inv cf | InterimDuration | -71025000 | JPY |
| Proceeds from collection of lease and guarantee deposits inv cf | Prior1InterimDuration | 6600000 | JPY |
| Proceeds from collection of lease and guarantee deposits inv cf | InterimDuration | 25339000 | JPY |
| Purchase of long term prepaid expenses inv cf | Prior1InterimDuration | -320000 | JPY |
| Purchase of long term prepaid expenses inv cf | InterimDuration | -4119000 | JPY |
| Purchase of crypto assets inv cf | Prior1InterimDuration | － | JPY |
| Purchase of crypto assets inv cf | InterimDuration | -5900059000 | JPY |
| Net cash provided by used in investment activities | Prior1InterimDuration | 9400000 | JPY |
| Net cash provided by used in investment activities | InterimDuration | -6023619000 | JPY |
| Increase in short term loans payable fin cf | Prior1InterimDuration | 800000000 | JPY |
| Increase in short term loans payable fin cf | InterimDuration | 2100000000 | JPY |
| Decrease in short term loans payable fin cf | Prior1InterimDuration | -515384000 | JPY |
| Decrease in short term loans payable fin cf | InterimDuration | -7100000000 | JPY |
| Proceeds from long term loans payable fin cf | Prior1InterimDuration | － | JPY |
| Proceeds from long term loans payable fin cf | InterimDuration | 8165306000 | JPY |
| Repayment of long term loans payable fin cf | Prior1InterimDuration | -84615000 | JPY |
| Repayment of long term loans payable fin cf | InterimDuration | -178520000 | 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 · 14 of 14 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 · 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 |