Annual report
323A.TEDINET S100Y68H
Period2025-03-01 → 2026-02-28
Filed2026-05-25
StandardJapan GAAP
ConsolidatedYes
Data checks17 of 17 passed
Key figures · 87
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥1.1bn | 2025-03-01 → 2026-02-28 | Cons. | Net sales |
| Operating income | ¥31m | 2025-03-01 → 2026-02-28 | Cons. | Operating income |
| Ordinary income | ¥30m | 2025-03-01 → 2026-02-28 | Cons. | Ordinary income |
| Profit before tax | ¥30m | 2025-03-01 → 2026-02-28 | Cons. | Income before income taxes |
| Net income (owners) | ¥13m | 2025-03-01 → 2026-02-28 | Cons. | Profit loss attributable to owners of parent |
| Net income | ¥13m | 2025-03-01 → 2026-02-28 | Cons. | Profit loss |
| Total assets | ¥1.3bn | at 2026-02-28 | Cons. | Assets |
| Total liabilities | ¥949m | at 2026-02-28 | Cons. | Liabilities |
| Net assets / equity | ¥307m | at 2026-02-28 | Cons. | Net assets |
| Net assets / equity | ¥226m | at 2025-02-28 | Cons. | Net assets |
| Cash and deposits | ¥478m | at 2026-02-28 | Cons. | Cash and deposits |
| Cash & equivalents | ¥478m | at 2026-02-28 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥426m | at 2025-02-28 | Cons. | Cash and cash equivalents |
| Operating cash flow | ¥35m | 2025-03-01 → 2026-02-28 | Cons. | Net cash provided by used in operating activities |
| Investing cash flow | −¥380m | 2025-03-01 → 2026-02-28 | Cons. | Net cash provided by used in investment activities |
| Financing cash flow | ¥398m | 2025-03-01 → 2026-02-28 | Cons. | Net cash provided by used in financing activities |
| EPS (basic) | ¥3.9 | 2025-03-01 → 2026-02-28 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥3.83 | 2025-03-01 → 2026-02-28 | Cons. | Diluted earnings per share (5-year summary) |
| Net assets per share | ¥88.38 | at 2026-02-28 | Cons. | Net assets per share (5-year summary) |
| Equity ratio | 24.1% | at 2026-02-28 | Cons. | Equity to asset ratio (5-year summary) |
| ROE | 4.4% | 2025-03-01 → 2026-02-28 | Cons. | Rate of return on equity (5-year summary) |
| Employees | 57 | at 2026-02-28 | Cons. | Number of employees |
| Revenue | ¥972m | 2025-03-01 → 2026-02-28 | Standalone | Net sales |
| Revenue | ¥948m | 2024-03-01 → 2025-02-28 | Standalone | Net sales |
| Revenue | ¥785m | 2023-03-01 → 2024-02-29d | Standalone | Net sales (5-year summary) |
| Revenue | ¥634m | 2022-03-01 → 2023-02-28d | Standalone | Net sales (5-year summary) |
| Revenue | ¥517m | 2021-03-01 → 2022-02-28d | Standalone | Net sales (5-year summary) |
| Operating income | ¥53m | 2025-03-01 → 2026-02-28 | Standalone | Operating income |
| Operating income | ¥8m | 2024-03-01 → 2025-02-28 | Standalone | Operating income |
| Ordinary income | ¥58m | 2025-03-01 → 2026-02-28 | Standalone | Ordinary income |
| Ordinary income | ¥2m | 2024-03-01 → 2025-02-28 | Standalone | Ordinary income |
| Ordinary income | −¥136m | 2023-03-01 → 2024-02-29d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | −¥272m | 2022-03-01 → 2023-02-28d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | −¥267m | 2021-03-01 → 2022-02-28d | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥58m | 2025-03-01 → 2026-02-28 | Standalone | Income before income taxes |
| Profit before tax | ¥2m | 2024-03-01 → 2025-02-28 | Standalone | Income before income taxes |
| Net income | ¥50m | 2025-03-01 → 2026-02-28 | Standalone | Profit loss |
| Net income | ¥11m | 2024-03-01 → 2025-02-28 | Standalone | Profit loss |
| Net income | −¥137m | 2023-03-01 → 2024-02-29d | Standalone | Net income loss (5-year summary) |
| Net income | −¥272m | 2022-03-01 → 2023-02-28d | Standalone | Net income loss (5-year summary) |
| Net income | −¥278m | 2021-03-01 → 2022-02-28d | Standalone | Net income loss (5-year summary) |
| Total assets | ¥1.1bn | at 2026-02-28 | Standalone | Assets |
| Total assets | ¥591m | at 2025-02-28 | Standalone | Assets |
| Total assets | ¥433m | at 2024-02-29d | Standalone | Total assets (5-year summary) |
| Total assets | ¥467m | at 2023-02-28d | Standalone | Total assets (5-year summary) |
| Total assets | ¥260m | at 2022-02-28d | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥711m | at 2026-02-28 | Standalone | Liabilities |
| Total liabilities | ¥365m | at 2025-02-28 | Standalone | Liabilities |
| Net assets / equity | ¥344m | at 2026-02-28 | Standalone | Net assets |
| Net assets / equity | ¥226m | at 2025-02-28 | Standalone | Net assets |
| Net assets / equity | ¥43m | at 2024-02-29d | Standalone | Net assets |
| Net assets / equity | ¥100m | at 2023-02-28d | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥69m | at 2022-02-28d | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥279m | at 2026-02-28 | Standalone | Cash and deposits |
| Cash and deposits | ¥426m | at 2025-02-28 | Standalone | Cash and deposits |
| EPS (basic) | ¥14.78 | 2025-03-01 → 2026-02-28 | 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) | ¥-45.26 | 2023-03-01 → 2024-02-29d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-95.25 | 2022-03-01 → 2023-02-28d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-2,142.78 | 2021-03-01 → 2022-02-28d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥14.52 | 2025-03-01 → 2026-02-28 | 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) |
| Net assets per share | ¥99.22 | at 2026-02-28 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥68.24 | at 2025-02-28 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥-213.39 | at 2024-02-29d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥-172.59 | at 2023-02-28d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥-1,784.46 | at 2022-02-28d | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 32.2% | at 2026-02-28 | 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 | 10.0% | at 2024-02-29d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 21.4% | at 2023-02-28d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 28.0% | at 2022-02-28d | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 14.9% | 2025-03-01 → 2026-02-28 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 8.2% | 2024-03-01 → 2025-02-28 | Standalone | Rate of return on equity (5-year summary) |
| ROE | -190.4% | 2023-03-01 → 2024-02-29d | Standalone | Rate of return on equity (5-year summary) |
| ROE | -321.3% | 2022-03-01 → 2023-02-28d | Standalone | Rate of return on equity (5-year summary) |
| ROE | -185.5% | 2021-03-01 → 2022-02-28d | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 3,419,400 | at 2026-02-28 | 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 2024-02-29d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 111,380 | at 2023-02-28d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 111,380 | at 2022-02-28d | Standalone | Total number of issued shares (5-year summary) |
| Employees | 51 | at 2026-02-28 | Standalone | Number of employees |
| Employees | 58 | at 2025-02-28 | Standalone | Number of employees |
| Employees | 55 | at 2024-02-29d | Standalone | Number of employees |
| Employees | 52 | at 2023-02-28d | Standalone | Number of employees |
| Employees | 53 | at 2022-02-28d | Standalone | Number of employees |
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 · 14
| Segment | Item | Period | Value |
|---|---|---|---|
| Reconciling Itemsreconciling | segment profit | 2025-03-01 → 2026-02-28 | −¥445m |
| Consumer Businessreportable segment | employees | at 2026-02-28 | 6 pure |
| Consumer Businessreportable segment | revenue | 2025-03-01 → 2026-02-28 | ¥355m |
| Consumer Businessreportable segment | revenue external | 2025-03-01 → 2026-02-28 | ¥355m |
| Consumer Businessreportable segment | segment profit | 2025-03-01 → 2026-02-28 | ¥124m |
| Enterprise Businessreportable segment | employees | at 2026-02-28 | 29 pure |
| Enterprise Businessreportable segment | revenue | 2025-03-01 → 2026-02-28 | ¥714m |
| Enterprise Businessreportable segment | revenue external | 2025-03-01 → 2026-02-28 | ¥714m |
| Enterprise Businessreportable segment | segment profit | 2025-03-01 → 2026-02-28 | ¥351m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2025-03-01 → 2026-02-28 | ¥1.1bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2025-03-01 → 2026-02-28 | ¥1.1bn |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2025-03-01 → 2026-02-28 | ¥475m |
| Consumer Businessreportable segment | employees | at 2026-02-28 | 2 pure |
| Enterprise Businessreportable segment | employees | at 2026-02-28 | 29 pure |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 949
| Item | Context | Value | Unit |
|---|---|---|---|
| Other net ope cf | CurrentYearDuration | 860000 | JPY |
| Subtotal ope cf | CurrentYearDuration | 41140000 | JPY |
| Interest and dividends income received ope cf inv cf | CurrentYearDuration | 877000 | JPY |
| Interest expenses paid ope cf fin cf | CurrentYearDuration | -1416000 | JPY |
| Income taxes paid ope cf | CurrentYearDuration | -6072000 | JPY |
| Net cash provided by used in operating activities | CurrentYearDuration | 34528000 | JPY |
| Purchase of property plant and equipment inv cf | CurrentYearDuration | -8683000 | JPY |
| Payments for lease and guarantee deposits inv cf | CurrentYearDuration | -2802000 | JPY |
| Purchase of investments in subsidiaries resulting in change in scope of consolidation inv cf | CurrentYearDuration | -368484000 | JPY |
| Net cash provided by used in investment activities | CurrentYearDuration | -379970000 | JPY |
| Net increase decrease in short term loans payable fin cf | CurrentYearDuration | -5000 | JPY |
| Proceeds from long term loans payable fin cf | CurrentYearDuration | 350000000 | JPY |
| Repayment of long term loans payable fin cf | CurrentYearDuration | -9674000 | JPY |
| Proceeds from issuance of common stock fin cf | CurrentYearDuration | 61721000 | JPY |
| Payments of listing expenses fin cf | CurrentYearDuration | -5028000 | JPY |
| Proceeds from issuance of subscription rights to shares fin cf | CurrentYearDuration | 894000 | JPY |
| Net cash provided by used in financing activities | CurrentYearDuration | 397909000 | JPY |
| Net increase decrease in cash and cash equivalents | CurrentYearDuration | 52467000 | JPY |
| Cash and cash equivalents | Prior1YearInstant | 425913000 | JPY |
| Cash and cash equivalents | CurrentYearInstant | 478380000 | JPY |
| Number of consolidated subsidiaries | CurrentYearInstant | 2 | |
| Provision of allowance for doubtful accounts sga | CurrentYearDuration | -41000 | JPY |
| Salaries and allowances sga | CurrentYearDuration | 180393000 | JPY |
| Provision for bonuses sga | CurrentYearDuration | 11542000 | JPY |
| Commission fee sga | CurrentYearDuration | 360798000 | JPY |
| Provision for directors bonuses major components of selling general and administrative expenses | CurrentYearDuration | 4150000 | JPY |
| Revenues from external customers | CurrentYearDuration_jpcrp030000-asr_E40354-000EnterpriseBusinessReportableSegmentMember | 714058000 | JPY |
| Revenues from external customers | CurrentYearDuration_jpcrp030000-asr_E40354-000ConsumerBusinessReportableSegmentMember | 354636000 | JPY |
| Revenues from external customers | CurrentYearDuration_TotalOfReportableSegmentsAndOthersMember | 1068695000 | JPY |
| Revenues from external customers | CurrentYearDuration_ReconcilingItemsMember | － | JPY |
| Revenues from external customers | CurrentYearDuration | 1068695000 | JPY |
| Transactions with other segments | CurrentYearDuration_jpcrp030000-asr_E40354-000EnterpriseBusinessReportableSegmentMember | － | JPY |
| Transactions with other segments | CurrentYearDuration_jpcrp030000-asr_E40354-000ConsumerBusinessReportableSegmentMember | － | JPY |
| Transactions with other segments | CurrentYearDuration_TotalOfReportableSegmentsAndOthersMember | － | JPY |
| Transactions with other segments | CurrentYearDuration_ReconcilingItemsMember | － | JPY |
| Transactions with other segments | CurrentYearDuration | － | JPY |
| Net sales | CurrentYearDuration_jpcrp030000-asr_E40354-000EnterpriseBusinessReportableSegmentMember | 714058000 | JPY |
| Net sales | CurrentYearDuration_jpcrp030000-asr_E40354-000ConsumerBusinessReportableSegmentMember | 354636000 | JPY |
| Net sales | CurrentYearDuration_TotalOfReportableSegmentsAndOthersMember | 1068695000 | JPY |
| Net sales | CurrentYearDuration_ReconcilingItemsMember | － | JPY |
| Net sales | CurrentYearDuration | 1068695000 | JPY |
| Operating income | CurrentYearDuration_jpcrp030000-asr_E40354-000EnterpriseBusinessReportableSegmentMember | 350884000 | JPY |
| Operating income | CurrentYearDuration_jpcrp030000-asr_E40354-000ConsumerBusinessReportableSegmentMember | 124283000 | JPY |
| Operating income | CurrentYearDuration_TotalOfReportableSegmentsAndOthersMember | 475168000 | JPY |
| Operating income | CurrentYearDuration_ReconcilingItemsMember | -444659000 | JPY |
| Operating income | CurrentYearDuration | 30508000 | JPY |
| Amortization of goodwill sga | CurrentYearDuration_jpcrp030000-asr_E40354-000EnterpriseBusinessReportableSegmentMember | － | JPY |
| Amortization of goodwill sga | CurrentYearDuration_jpcrp030000-asr_E40354-000ConsumerBusinessReportableSegmentMember | 9506000 | JPY |
| Amortization of goodwill sga | CurrentYearDuration_TotalOfReportableSegmentsAndOthersMember | 9506000 | JPY |
| Amortization of goodwill sga | CurrentYearDuration_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 · 17 of 17 passed
| balance sheet identity | pass rounding |
| balance sheet identity | pass |
| 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 assets | pass |
| statement vs summary · net assets | pass |
| statement vs summary · net income attributable to parent | pass |
| statement vs summary · operating cash flow | pass |
| statement vs summary · revenue | pass |
| statement vs summary · revenue | pass |
| statement vs summary · revenue | pass |
| statement vs summary · total assets | pass |
| statement vs summary · total assets | pass |
| statement vs summary · total assets | pass |