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 and dividends income received ope cf inv cf | CurrentYTDDuration_NonConsolidatedMember | 404000 | JPY |
| Proceeds from subsidy income2 ope cf | Prior1YTDDuration_NonConsolidatedMember | 3200000 | JPY |
| Proceeds from subsidy income2 ope cf | CurrentYTDDuration_NonConsolidatedMember | － | JPY |
| Interest expenses paid ope cf fin cf | Prior1YTDDuration_NonConsolidatedMember | -1151000 | JPY |
| Interest expenses paid ope cf fin cf | CurrentYTDDuration_NonConsolidatedMember | -641000 | JPY |
| Income taxes paid ope cf | Prior1YTDDuration_NonConsolidatedMember | -530000 | JPY |
| Income taxes paid ope cf | CurrentYTDDuration_NonConsolidatedMember | -2433000 | JPY |
| Net cash provided by used in operating activities | Prior1YTDDuration_NonConsolidatedMember | 36560000 | JPY |
| Net cash provided by used in operating activities | CurrentYTDDuration_NonConsolidatedMember | 30093000 | JPY |
| Purchase of property plant and equipment inv cf | Prior1YTDDuration_NonConsolidatedMember | -208000 | JPY |
| Purchase of property plant and equipment inv cf | CurrentYTDDuration_NonConsolidatedMember | -8683000 | JPY |
| Proceeds from collection of lease and guarantee deposits inv cf | Prior1YTDDuration_NonConsolidatedMember | 750000 | JPY |
| Proceeds from collection of lease and guarantee deposits inv cf | CurrentYTDDuration_NonConsolidatedMember | － | JPY |
| Net cash provided by used in investment activities | Prior1YTDDuration_NonConsolidatedMember | 542000 | JPY |
| Net cash provided by used in investment activities | CurrentYTDDuration_NonConsolidatedMember | -8683000 | JPY |
| Net increase decrease in short term loans payable fin cf | Prior1YTDDuration_NonConsolidatedMember | -30000000 | JPY |
| Net increase decrease in short term loans payable fin cf | CurrentYTDDuration_NonConsolidatedMember | － | JPY |
| Repayment of long term loans payable fin cf | Prior1YTDDuration_NonConsolidatedMember | -10832000 | JPY |
| Repayment of long term loans payable fin cf | CurrentYTDDuration_NonConsolidatedMember | -6674000 | JPY |
| Proceeds from issuance of common stock fin cf | Prior1YTDDuration_NonConsolidatedMember | － | JPY |
| Proceeds from issuance of common stock fin cf | CurrentYTDDuration_NonConsolidatedMember | 60955000 | JPY |
| Payments of listing expenses fin cf | Prior1YTDDuration_NonConsolidatedMember | － | JPY |
| Payments of listing expenses fin cf | CurrentYTDDuration_NonConsolidatedMember | -5028000 | JPY |
| Proceeds from issuance of subscription rights to shares fin cf | Prior1YTDDuration_NonConsolidatedMember | － | JPY |
| Proceeds from issuance of subscription rights to shares fin cf | CurrentYTDDuration_NonConsolidatedMember | 894000 | JPY |
| Net cash provided by used in financing activities | Prior1YTDDuration_NonConsolidatedMember | -40832000 | JPY |
| Net cash provided by used in financing activities | CurrentYTDDuration_NonConsolidatedMember | 50148000 | JPY |
| Net increase decrease in cash and cash equivalents | Prior1YTDDuration_NonConsolidatedMember | -3729000 | JPY |
| Net increase decrease in cash and cash equivalents | CurrentYTDDuration_NonConsolidatedMember | 71558000 | JPY |
| Cash and cash equivalents | Prior2YearInstant_NonConsolidatedMember | 269369000 | JPY |
| Cash and cash equivalents | Prior1YearInstant_NonConsolidatedMember | 425913000 | JPY |
| Cash and cash equivalents | Prior1QuarterInstant_NonConsolidatedMember | 265640000 | JPY |
| Cash and cash equivalents | CurrentQuarterInstant_NonConsolidatedMember | 497471000 | JPY |
| Provision of allowance for doubtful accounts sga | Prior1YTDDuration_NonConsolidatedMember | 66000 | JPY |
| Provision of allowance for doubtful accounts sga | CurrentYTDDuration_NonConsolidatedMember | -158000 | JPY |
| Salaries and allowances oecna | Prior1YTDDuration_NonConsolidatedMember | 91165000 | JPY |
| Salaries and allowances oecna | CurrentYTDDuration_NonConsolidatedMember | 90768000 | JPY |
| Provision for bonuses sga | Prior1YTDDuration_NonConsolidatedMember | 12894000 | JPY |
| Provision for bonuses sga | CurrentYTDDuration_NonConsolidatedMember | 12477000 | JPY |
| Commission fee sga | Prior1YTDDuration_NonConsolidatedMember | 142600000 | JPY |
| Commission fee sga | CurrentYTDDuration_NonConsolidatedMember | 146247000 | JPY |
| Revenues from external customers | Prior1YTDDuration_NonConsolidatedMember_jpcrp040300-q2r_E40354-000EnterpriseBusinessReportableSegmentMember | 311677000 | JPY |
| Revenues from external customers | Prior1YTDDuration_NonConsolidatedMember_jpcrp040300-q2r_E40354-000ConsumerBusinessReportableSegmentMember | 146544000 | JPY |
| Revenues from external customers | Prior1YTDDuration_NonConsolidatedMember_TotalOfReportableSegmentsAndOthersMember | 458221000 | JPY |
| Revenues from external customers | Prior1YTDDuration_NonConsolidatedMember_ReconcilingItemsMember | － | JPY |
| Revenues from external customers | Prior1YTDDuration_NonConsolidatedMember | 458221000 | JPY |
| Transactions with other segments | Prior1YTDDuration_NonConsolidatedMember_jpcrp040300-q2r_E40354-000EnterpriseBusinessReportableSegmentMember | － | JPY |
| Transactions with other segments | Prior1YTDDuration_NonConsolidatedMember_jpcrp040300-q2r_E40354-000ConsumerBusinessReportableSegmentMember | － | JPY |
| Transactions with other segments | Prior1YTDDuration_NonConsolidatedMember_TotalOfReportableSegmentsAndOthersMember | － | JPY |
| Transactions with other segments | Prior1YTDDuration_NonConsolidatedMember_ReconcilingItemsMember | － | 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 |