Half-year report · HY
3192.TEDINET S100YPQT
Period2025-12-01 → 2026-05-31
Filed2026-07-10
StandardJapan GAAP
ConsolidatedNo
Data checks11 of 12 passed
Key figures · 44
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥3.1bn | 2025-12-01 → 2026-05-31 | Standalone | Net sales |
| Revenue | ¥4.2bn | 2025-03-01 → 2025-11-30 | Standalone | Net sales (5-year summary) |
| Revenue | ¥2.7bn | 2025-03-01 → 2025-08-31 | Standalone | Net sales |
| Operating income | −¥56m | 2025-12-01 → 2026-05-31 | Standalone | Operating income |
| Operating income | −¥82m | 2025-03-01 → 2025-08-31 | Standalone | Operating income |
| Ordinary income | −¥69m | 2025-12-01 → 2026-05-31 | Standalone | Ordinary income |
| Ordinary income | −¥150m | 2025-03-01 → 2025-11-30 | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | −¥95m | 2025-03-01 → 2025-08-31 | Standalone | Ordinary income |
| Profit before tax | −¥69m | 2025-12-01 → 2026-05-31 | Standalone | Income before income taxes |
| Profit before tax | ¥582m | 2025-03-01 → 2025-08-31 | Standalone | Income before income taxes |
| Net income | −¥70m | 2025-12-01 → 2026-05-31 | Standalone | Profit loss |
| Net income | ¥315m | 2025-03-01 → 2025-11-30 | Standalone | Net income loss (5-year summary) |
| Net income | ¥365m | 2025-03-01 → 2025-08-31 | Standalone | Profit loss |
| Total assets | ¥5.1bn | at 2026-05-31 | Standalone | Assets |
| Total assets | ¥5.8bn | at 2025-11-30 | Standalone | Assets |
| Total assets | ¥5.4bn | at 2025-08-31 | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥2.7bn | at 2026-05-31 | Standalone | Liabilities |
| Total liabilities | ¥3.3bn | at 2025-11-30 | Standalone | Liabilities |
| Net assets / equity | ¥2.5bn | at 2026-05-31 | Standalone | Net assets |
| Net assets / equity | ¥2.5bn | at 2025-11-30 | Standalone | Net assets |
| Net assets / equity | ¥2.6bn | at 2025-08-31 | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥381m | at 2026-05-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥644m | at 2025-11-30 | Standalone | Cash and deposits |
| Cash & equivalents | ¥381m | at 2026-05-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥644m | at 2025-11-30 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥602m | at 2025-08-31 | Standalone | Cash and cash equivalents |
| Operating cash flow | ¥156m | 2025-12-01 → 2026-05-31 | Standalone | Net cash provided by used in operating activities |
| Operating cash flow | −¥285m | 2025-03-01 → 2025-11-30 | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | −¥152m | 2025-03-01 → 2025-08-31 | Standalone | Net cash provided by used in operating activities |
| Investing cash flow | −¥1m | 2025-12-01 → 2026-05-31 | Standalone | Net cash provided by used in investment activities |
| Investing cash flow | ¥1.2bn | 2025-03-01 → 2025-11-30 | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | ¥1.2bn | 2025-03-01 → 2025-08-31 | Standalone | Net cash provided by used in investment activities |
| Financing cash flow | −¥417m | 2025-12-01 → 2026-05-31 | Standalone | Net cash provided by used in financing activities |
| Financing cash flow | −¥830m | 2025-03-01 → 2025-11-30 | Standalone | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥1.0bn | 2025-03-01 → 2025-08-31 | Standalone | Net cash provided by used in financing activities |
| EPS (basic) | ¥-10.55 | 2025-12-01 → 2026-05-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥47.31 | 2025-03-01 → 2025-11-30 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥54.84 | 2025-03-01 → 2025-08-31 | Standalone | Basic earnings loss per share (5-year summary) |
| Equity ratio | 47.8% | at 2026-05-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 43.6% | at 2025-11-30 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 47.6% | at 2025-08-31 | Standalone | Equity to asset ratio (5-year summary) |
| Shares issued | 6,669,700 | at 2026-05-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 6,669,700 | at 2025-11-30 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 6,669,700 | at 2025-08-31 | 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.
All source rows · 491
| Item | Context | Value | Unit |
|---|---|---|---|
| Decrease increase in advance payments ope cf | InterimDuration_NonConsolidatedMember | -488000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | Prior1InterimDuration_NonConsolidatedMember | 50239000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | InterimDuration_NonConsolidatedMember | -46576000 | JPY |
| Increase decrease in provision for bonuses ope cf | Prior1InterimDuration_NonConsolidatedMember | -3178000 | JPY |
| Increase decrease in provision for bonuses ope cf | InterimDuration_NonConsolidatedMember | 24674000 | JPY |
| Increase decrease in accounts payable other ope cf | Prior1InterimDuration_NonConsolidatedMember | 4435000 | JPY |
| Increase decrease in accounts payable other ope cf | InterimDuration_NonConsolidatedMember | -69885000 | JPY |
| Increase decrease in long term accounts payable other ope cf | Prior1InterimDuration_NonConsolidatedMember | -3859000 | JPY |
| Increase decrease in long term accounts payable other ope cf | InterimDuration_NonConsolidatedMember | － | JPY |
| Increase decrease in contract liabilities ope cf | Prior1InterimDuration_NonConsolidatedMember | -1104000 | JPY |
| Increase decrease in contract liabilities ope cf | InterimDuration_NonConsolidatedMember | 186000 | JPY |
| Increase decrease in deposits received ope cf | Prior1InterimDuration_NonConsolidatedMember | 10419000 | JPY |
| Increase decrease in deposits received ope cf | InterimDuration_NonConsolidatedMember | -449000 | JPY |
| Decrease increase in prepaid expenses ope cf | Prior1InterimDuration_NonConsolidatedMember | -1768000 | JPY |
| Decrease increase in prepaid expenses ope cf | InterimDuration_NonConsolidatedMember | 4504000 | JPY |
| Increase decrease in accrued expenses ope cf | Prior1InterimDuration_NonConsolidatedMember | 9490000 | JPY |
| Increase decrease in accrued expenses ope cf | InterimDuration_NonConsolidatedMember | -24666000 | JPY |
| Decrease increase in consumption taxes refund receivable ope cf | Prior1InterimDuration_NonConsolidatedMember | － | JPY |
| Decrease increase in consumption taxes refund receivable ope cf | InterimDuration_NonConsolidatedMember | 15020000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | Prior1InterimDuration_NonConsolidatedMember | -20442000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | InterimDuration_NonConsolidatedMember | 31478000 | JPY |
| Other net ope cf | Prior1InterimDuration_NonConsolidatedMember | 10211000 | JPY |
| Other net ope cf | InterimDuration_NonConsolidatedMember | -4945000 | JPY |
| Subtotal ope cf | Prior1InterimDuration_NonConsolidatedMember | -125154000 | JPY |
| Subtotal ope cf | InterimDuration_NonConsolidatedMember | 259471000 | JPY |
| Interest and dividends income received ope cf inv cf | Prior1InterimDuration_NonConsolidatedMember | 36000 | JPY |
| Interest and dividends income received ope cf inv cf | InterimDuration_NonConsolidatedMember | 47000 | JPY |
| Interest expenses paid ope cf fin cf | Prior1InterimDuration_NonConsolidatedMember | -23366000 | JPY |
| Interest expenses paid ope cf fin cf | InterimDuration_NonConsolidatedMember | -15748000 | JPY |
| Income taxes paid refund ope cf | Prior1InterimDuration_NonConsolidatedMember | -3240000 | JPY |
| Income taxes paid refund ope cf | InterimDuration_NonConsolidatedMember | -87718000 | JPY |
| Net cash provided by used in operating activities | Prior1InterimDuration_NonConsolidatedMember | -151724000 | JPY |
| Net cash provided by used in operating activities | InterimDuration_NonConsolidatedMember | 156051000 | JPY |
| Purchase of property plant and equipment inv cf | Prior1InterimDuration_NonConsolidatedMember | -2581000 | JPY |
| Purchase of property plant and equipment inv cf | InterimDuration_NonConsolidatedMember | -1954000 | JPY |
| Purchase of intangible assets inv cf | Prior1InterimDuration_NonConsolidatedMember | -2266000 | JPY |
| Purchase of intangible assets inv cf | InterimDuration_NonConsolidatedMember | － | JPY |
| Proceeds from sales of noncurrent assets inv cf | Prior1InterimDuration_NonConsolidatedMember | 1280440000 | JPY |
| Proceeds from sales of noncurrent assets inv cf | InterimDuration_NonConsolidatedMember | － | JPY |
| Other net inv cf | Prior1InterimDuration_NonConsolidatedMember | -54950000 | JPY |
| Other net inv cf | InterimDuration_NonConsolidatedMember | 760000 | JPY |
| Net cash provided by used in investment activities | Prior1InterimDuration_NonConsolidatedMember | 1220642000 | JPY |
| Net cash provided by used in investment activities | InterimDuration_NonConsolidatedMember | -1194000 | JPY |
| Proceeds from long term loans payable fin cf | Prior1InterimDuration_NonConsolidatedMember | 681000000 | JPY |
| Proceeds from long term loans payable fin cf | InterimDuration_NonConsolidatedMember | － | JPY |
| Repayment of long term loans payable fin cf | Prior1InterimDuration_NonConsolidatedMember | -1902634000 | JPY |
| Repayment of long term loans payable fin cf | InterimDuration_NonConsolidatedMember | -17025000 | JPY |
| Increase decrease in short term loans payable fin cf | Prior1InterimDuration_NonConsolidatedMember | 200000000 | JPY |
| Increase decrease in short term loans payable fin cf | InterimDuration_NonConsolidatedMember | -400000000 | JPY |
| Net cash provided by used in financing activities | Prior1InterimDuration_NonConsolidatedMember | -1021634000 | 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 · 11 of 12 passed
| balance sheet identity | pass |
| balance sheet identity | pass rounding |
| dei present | pass |
| period resolution | partial |
| 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 |