Half-year report · Q2
323A.TEDINET S100WUV4
Period2025-03-01 → 2025-08-31
Filed2025-10-15
StandardJapan GAAP
ConsolidatedNo
Data checks12 of 12 passed
Key figures · 47
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥489m | 2025-03-01 → 2025-08-31 | Standalone | Net sales |
| Revenue | ¥948m | 2024-03-01 → 2025-02-28 | Standalone | Net sales (5-year summary) |
| Revenue | ¥458m | 2024-03-01 → 2024-08-31 | Standalone | Net sales |
| Operating income | ¥20m | 2025-03-01 → 2025-08-31 | Standalone | Operating income |
| Operating income | −¥20m | 2024-03-01 → 2024-08-31 | Standalone | Operating income |
| Ordinary income | ¥19m | 2025-03-01 → 2025-08-31 | Standalone | Ordinary income |
| Ordinary income | ¥2m | 2024-03-01 → 2025-02-28 | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | −¥18m | 2024-03-01 → 2024-08-31 | Standalone | Ordinary income |
| Profit before tax | ¥19m | 2025-03-01 → 2025-08-31 | Standalone | Income before income taxes |
| Profit before tax | −¥18m | 2024-03-01 → 2024-08-31 | Standalone | Income before income taxes |
| Net income | ¥18m | 2025-03-01 → 2025-08-31 | Standalone | Profit loss |
| Net income | ¥11m | 2024-03-01 → 2025-02-28 | Standalone | Net income loss (5-year summary) |
| Net income | −¥18m | 2024-03-01 → 2024-08-31 | Standalone | Profit loss |
| Total assets | ¥674m | at 2025-08-31 | Standalone | Assets |
| Total assets | ¥591m | at 2025-02-28 | Standalone | Assets |
| Total assets | ¥434m | at 2024-08-31 | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥367m | at 2025-08-31 | Standalone | Liabilities |
| Total liabilities | ¥365m | at 2025-02-28 | Standalone | Liabilities |
| Net assets / equity | ¥307m | at 2025-08-31 | Standalone | Net assets |
| Net assets / equity | ¥226m | at 2025-02-28 | Standalone | Net assets |
| Net assets / equity | ¥25m | at 2024-08-31 | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥497m | at 2025-08-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥426m | at 2025-02-28 | Standalone | Cash and deposits |
| Cash & equivalents | ¥497m | at 2025-08-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥426m | at 2025-02-28 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥266m | at 2024-08-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥269m | at 2024-02-29d | Standalone | Cash and cash equivalents |
| Operating cash flow | ¥30m | 2025-03-01 → 2025-08-31 | Standalone | Net cash provided by used in operating activities |
| Operating cash flow | ¥60m | 2024-03-01 → 2025-02-28 | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥37m | 2024-03-01 → 2024-08-31 | Standalone | Net cash provided by used in operating activities |
| Investing cash flow | −¥9m | 2025-03-01 → 2025-08-31 | Standalone | Net cash provided by used in investment activities |
| Investing cash flow | ¥542,000 | 2024-03-01 → 2025-02-28 | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | ¥542,000 | 2024-03-01 → 2024-08-31 | Standalone | Net cash provided by used in investment activities |
| Financing cash flow | ¥50m | 2025-03-01 → 2025-08-31 | Standalone | Net cash provided by used in financing activities |
| Financing cash flow | ¥96m | 2024-03-01 → 2025-02-28 | Standalone | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥41m | 2024-03-01 → 2024-08-31 | Standalone | Net cash provided by used in financing activities |
| EPS (basic) | ¥5.21 | 2025-03-01 → 2025-08-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥3.6 | 2024-03-01 → 2025-02-28 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-5.94 | 2024-03-01 → 2024-08-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥5.07 | 2025-03-01 → 2025-08-31 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥3.15 | 2024-03-01 → 2025-02-28 | Standalone | Diluted earnings per share (5-year summary) |
| Equity ratio | 45.4% | at 2025-08-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 38.3% | at 2025-02-28 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 5.8% | at 2024-08-31 | Standalone | Equity to asset ratio (5-year summary) |
| Shares issued | 3,417,260 | at 2025-08-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 3,318,760 | at 2025-02-28 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 111,380 | at 2024-08-31 | 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.
Segments · 20
| Segment | Item | Period | Value |
|---|---|---|---|
| Reconciling Itemsreconciling | segment profit | 2025-03-01 → 2025-08-31 | −¥194m |
| jpcrp040300-q2r_E40354-000Consumer Businessreportable segment | revenue | 2025-03-01 → 2025-08-31 | ¥134m |
| jpcrp040300-q2r_E40354-000Consumer Businessreportable segment | revenue external | 2025-03-01 → 2025-08-31 | ¥134m |
| jpcrp040300-q2r_E40354-000Consumer Businessreportable segment | segment profit | 2025-03-01 → 2025-08-31 | ¥54m |
| jpcrp040300-q2r_E40354-000Enterprise Businessreportable segment | revenue | 2025-03-01 → 2025-08-31 | ¥355m |
| jpcrp040300-q2r_E40354-000Enterprise Businessreportable segment | revenue external | 2025-03-01 → 2025-08-31 | ¥355m |
| jpcrp040300-q2r_E40354-000Enterprise Businessreportable segment | segment profit | 2025-03-01 → 2025-08-31 | ¥160m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2025-03-01 → 2025-08-31 | ¥489m |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2025-03-01 → 2025-08-31 | ¥489m |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2025-03-01 → 2025-08-31 | ¥214m |
| Reconciling Itemsreconciling | segment profit | 2024-03-01 → 2024-08-31 | −¥196m |
| jpcrp040300-q2r_E40354-000Consumer Businessreportable segment | revenue | 2024-03-01 → 2024-08-31 | ¥147m |
| jpcrp040300-q2r_E40354-000Consumer Businessreportable segment | revenue external | 2024-03-01 → 2024-08-31 | ¥147m |
| jpcrp040300-q2r_E40354-000Consumer Businessreportable segment | segment profit | 2024-03-01 → 2024-08-31 | ¥57m |
| jpcrp040300-q2r_E40354-000Enterprise Businessreportable segment | revenue | 2024-03-01 → 2024-08-31 | ¥312m |
| jpcrp040300-q2r_E40354-000Enterprise Businessreportable segment | revenue external | 2024-03-01 → 2024-08-31 | ¥312m |
| jpcrp040300-q2r_E40354-000Enterprise Businessreportable segment | segment profit | 2024-03-01 → 2024-08-31 | ¥119m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2024-03-01 → 2024-08-31 | ¥458m |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2024-03-01 → 2024-08-31 | ¥458m |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2024-03-01 → 2024-08-31 | ¥176m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 439
| Item | Context | Value | Unit |
|---|---|---|---|
| Interest expenses noe | CurrentYTDDuration_NonConsolidatedMember | 766000 | JPY |
| Stock issuance cost noe | Prior1YTDDuration_NonConsolidatedMember | － | JPY |
| Stock issuance cost noe | CurrentYTDDuration_NonConsolidatedMember | 665000 | JPY |
| Other noe | Prior1YTDDuration_NonConsolidatedMember | － | JPY |
| Other noe | CurrentYTDDuration_NonConsolidatedMember | 4000 | JPY |
| Non operating expenses | Prior1YTDDuration_NonConsolidatedMember | 1237000 | JPY |
| Non operating expenses | CurrentYTDDuration_NonConsolidatedMember | 1436000 | JPY |
| Ordinary income | Prior1YTDDuration_NonConsolidatedMember | -17816000 | JPY |
| Ordinary income | CurrentYTDDuration_NonConsolidatedMember | 19219000 | JPY |
| Income before income taxes | Prior1YTDDuration_NonConsolidatedMember | -17816000 | JPY |
| Income before income taxes | CurrentYTDDuration_NonConsolidatedMember | 19219000 | JPY |
| Income taxes current | Prior1YTDDuration_NonConsolidatedMember | 265000 | JPY |
| Income taxes current | CurrentYTDDuration_NonConsolidatedMember | 2555000 | JPY |
| Income taxes deferred | Prior1YTDDuration_NonConsolidatedMember | － | JPY |
| Income taxes deferred | CurrentYTDDuration_NonConsolidatedMember | -1067000 | JPY |
| Income taxes | Prior1YTDDuration_NonConsolidatedMember | 265000 | JPY |
| Income taxes | CurrentYTDDuration_NonConsolidatedMember | 1488000 | JPY |
| Profit loss | Prior1YTDDuration_NonConsolidatedMember | -18081000 | JPY |
| Profit loss | CurrentYTDDuration_NonConsolidatedMember | 17731000 | JPY |
| Income before income taxes | Prior1YTDDuration_NonConsolidatedMember | -17816000 | JPY |
| Income before income taxes | CurrentYTDDuration_NonConsolidatedMember | 19219000 | JPY |
| Depreciation and amortization ope cf | Prior1YTDDuration_NonConsolidatedMember | 2830000 | JPY |
| Depreciation and amortization ope cf | CurrentYTDDuration_NonConsolidatedMember | 2544000 | JPY |
| Amortization of deposits ope cf | Prior1YTDDuration_NonConsolidatedMember | 706000 | JPY |
| Amortization of deposits ope cf | CurrentYTDDuration_NonConsolidatedMember | 706000 | JPY |
| Increase decrease in allowance for doubtful accounts ope cf | Prior1YTDDuration_NonConsolidatedMember | 66000 | JPY |
| Increase decrease in allowance for doubtful accounts ope cf | CurrentYTDDuration_NonConsolidatedMember | -158000 | JPY |
| Increase decrease in provision for bonuses ope cf | Prior1YTDDuration_NonConsolidatedMember | 1071000 | JPY |
| Increase decrease in provision for bonuses ope cf | CurrentYTDDuration_NonConsolidatedMember | -920000 | JPY |
| Interest and dividends income ope cf | Prior1YTDDuration_NonConsolidatedMember | -21000 | JPY |
| Interest and dividends income ope cf | CurrentYTDDuration_NonConsolidatedMember | -404000 | JPY |
| Subsidy income2 ope cf | Prior1YTDDuration_NonConsolidatedMember | -3200000 | JPY |
| Subsidy income2 ope cf | CurrentYTDDuration_NonConsolidatedMember | － | JPY |
| Interest expenses ope cf | Prior1YTDDuration_NonConsolidatedMember | 1237000 | JPY |
| Interest expenses ope cf | CurrentYTDDuration_NonConsolidatedMember | 766000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | Prior1YTDDuration_NonConsolidatedMember | -1570000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | CurrentYTDDuration_NonConsolidatedMember | 1976000 | JPY |
| Increase decrease in contract liabilities ope cf | Prior1YTDDuration_NonConsolidatedMember | 49188000 | JPY |
| Increase decrease in contract liabilities ope cf | CurrentYTDDuration_NonConsolidatedMember | 15343000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | Prior1YTDDuration_NonConsolidatedMember | -98000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | CurrentYTDDuration_NonConsolidatedMember | 699000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | Prior1YTDDuration_NonConsolidatedMember | -9859000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | CurrentYTDDuration_NonConsolidatedMember | -11204000 | JPY |
| Increase decrease in accounts payable other ope cf | Prior1YTDDuration_NonConsolidatedMember | 18430000 | JPY |
| Increase decrease in accounts payable other ope cf | CurrentYTDDuration_NonConsolidatedMember | 8075000 | JPY |
| Other net ope cf | Prior1YTDDuration_NonConsolidatedMember | -5942000 | JPY |
| Other net ope cf | CurrentYTDDuration_NonConsolidatedMember | -3879000 | JPY |
| Subtotal ope cf | Prior1YTDDuration_NonConsolidatedMember | 35020000 | JPY |
| Subtotal ope cf | CurrentYTDDuration_NonConsolidatedMember | 32763000 | JPY |
| Interest and dividends income received ope cf inv cf | Prior1YTDDuration_NonConsolidatedMember | 21000 | 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 |
| balance sheet identity | pass |
| 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 |