Half-year report · HY
324A.TEDINET S100XA5O
Period2025-05-01 → 2025-10-31
Filed2025-12-12
StandardJapan GAAP
ConsolidatedNo
Data checks12 of 12 passed
Key figures · 45
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥969m | 2025-05-01 → 2025-10-31 | Standalone | Net sales |
| Revenue | ¥1.5bn | 2024-05-01 → 2025-04-30 | Standalone | Net sales (5-year summary) |
| Revenue | ¥849m | 2024-05-01 → 2024-10-31 | Standalone | Net sales |
| Operating income | ¥414m | 2025-05-01 → 2025-10-31 | Standalone | Operating income |
| Operating income | ¥377m | 2024-05-01 → 2024-10-31 | Standalone | Operating income |
| Ordinary income | ¥418m | 2025-05-01 → 2025-10-31 | Standalone | Ordinary income |
| Ordinary income | ¥496m | 2024-05-01 → 2025-04-30 | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥377m | 2024-05-01 → 2024-10-31 | Standalone | Ordinary income |
| Profit before tax | ¥418m | 2025-05-01 → 2025-10-31 | Standalone | Income before income taxes |
| Profit before tax | ¥377m | 2024-05-01 → 2024-10-31 | Standalone | Income before income taxes |
| Net income | ¥293m | 2025-05-01 → 2025-10-31 | Standalone | Profit loss |
| Net income | ¥335m | 2024-05-01 → 2025-04-30 | Standalone | Net income loss (5-year summary) |
| Net income | ¥277m | 2024-05-01 → 2024-10-31 | Standalone | Profit loss |
| Total assets | ¥2.9bn | at 2025-10-31 | Standalone | Assets |
| Total assets | ¥2.6bn | at 2025-04-30 | Standalone | Assets |
| Total assets | ¥1.9bn | at 2024-10-31 | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥674m | at 2025-10-31 | Standalone | Liabilities |
| Total liabilities | ¥651m | at 2025-04-30 | Standalone | Liabilities |
| Net assets / equity | ¥2.2bn | at 2025-10-31 | Standalone | Net assets |
| Net assets / equity | ¥1.9bn | at 2025-04-30 | Standalone | Net assets |
| Net assets / equity | ¥1.3bn | at 2024-10-31 | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥1.5bn | at 2025-10-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥1.3bn | at 2025-04-30 | Standalone | Cash and deposits |
| Cash & equivalents | ¥1.5bn | at 2025-10-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥1.3bn | at 2025-04-30 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥586m | at 2024-10-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥258m | at 2024-04-30d | Standalone | Cash and cash equivalents |
| Operating cash flow | ¥293m | 2025-05-01 → 2025-10-31 | Standalone | Net cash provided by used in operating activities |
| Operating cash flow | ¥458m | 2024-05-01 → 2025-04-30 | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥280m | 2024-05-01 → 2024-10-31 | Standalone | Net cash provided by used in operating activities |
| Investing cash flow | −¥18m | 2025-05-01 → 2025-10-31 | Standalone | Net cash provided by used in investment activities |
| Investing cash flow | −¥126m | 2024-05-01 → 2025-04-30 | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥126m | 2024-05-01 → 2024-10-31 | Standalone | Net cash provided by used in investment activities |
| Financing cash flow | −¥40m | 2025-05-01 → 2025-10-31 | Standalone | Net cash provided by used in financing activities |
| Financing cash flow | ¥703m | 2024-05-01 → 2025-04-30 | Standalone | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥174m | 2024-05-01 → 2024-10-31 | Standalone | Net cash provided by used in financing activities |
| EPS (basic) | ¥49.5 | 2025-05-01 → 2025-10-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥61.14 | 2024-05-01 → 2025-04-30 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥51.35 | 2024-05-01 → 2024-10-31 | Standalone | Basic earnings loss per share (5-year summary) |
| Equity ratio | 76.5% | at 2025-10-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 74.5% | at 2025-04-30 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 65.3% | at 2024-10-31 | Standalone | Equity to asset ratio (5-year summary) |
| Shares issued | 5,914,800 | at 2025-10-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 5,914,800 | at 2025-04-30 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 5,400,000 | at 2024-10-31 | 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 · 419
| Item | Context | Value | Unit |
|---|---|---|---|
| Decrease increase in prepaid expenses ope cf | InterimDuration_NonConsolidatedMember | 4163000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | Prior1InterimDuration_NonConsolidatedMember | 2269000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | InterimDuration_NonConsolidatedMember | 1047000 | JPY |
| Increase decrease in accounts payable other ope cf | Prior1InterimDuration_NonConsolidatedMember | -9667000 | JPY |
| Increase decrease in accounts payable other ope cf | InterimDuration_NonConsolidatedMember | 12706000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | Prior1InterimDuration_NonConsolidatedMember | 2398000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | InterimDuration_NonConsolidatedMember | 26639000 | JPY |
| Increase decrease in income taxes payable the factor based tax ope cf | Prior1InterimDuration_NonConsolidatedMember | 9433000 | JPY |
| Increase decrease in income taxes payable the factor based tax ope cf | InterimDuration_NonConsolidatedMember | -3933000 | JPY |
| Other net ope cf | Prior1InterimDuration_NonConsolidatedMember | 1532000 | JPY |
| Other net ope cf | InterimDuration_NonConsolidatedMember | -2559000 | JPY |
| Subtotal ope cf | Prior1InterimDuration_NonConsolidatedMember | 354870000 | JPY |
| Subtotal ope cf | InterimDuration_NonConsolidatedMember | 394363000 | JPY |
| Interest income received ope cf | Prior1InterimDuration_NonConsolidatedMember | 22000 | JPY |
| Interest income received ope cf | InterimDuration_NonConsolidatedMember | 1635000 | JPY |
| Guarantee fee received ope cf | Prior1InterimDuration_NonConsolidatedMember | 3729000 | JPY |
| Guarantee fee received ope cf | InterimDuration_NonConsolidatedMember | － | JPY |
| Interest expenses paid ope cf fin cf | Prior1InterimDuration_NonConsolidatedMember | -1065000 | JPY |
| Interest expenses paid ope cf fin cf | InterimDuration_NonConsolidatedMember | -1137000 | JPY |
| Income taxes paid ope cf | Prior1InterimDuration_NonConsolidatedMember | -77539000 | JPY |
| Income taxes paid ope cf | InterimDuration_NonConsolidatedMember | -102298000 | JPY |
| Net cash provided by used in operating activities | Prior1InterimDuration_NonConsolidatedMember | 280017000 | JPY |
| Net cash provided by used in operating activities | InterimDuration_NonConsolidatedMember | 292562000 | JPY |
| Purchase of property plant and equipment inv cf | Prior1InterimDuration_NonConsolidatedMember | -121405000 | JPY |
| Purchase of property plant and equipment inv cf | InterimDuration_NonConsolidatedMember | -8805000 | JPY |
| Purchase of intangible assets inv cf | Prior1InterimDuration_NonConsolidatedMember | -1713000 | JPY |
| Purchase of intangible assets inv cf | InterimDuration_NonConsolidatedMember | － | JPY |
| Purchase of insurance funds inv cf | Prior1InterimDuration_NonConsolidatedMember | -2488000 | JPY |
| Purchase of insurance funds inv cf | InterimDuration_NonConsolidatedMember | － | JPY |
| Payments for guarantee deposits inv cf | Prior1InterimDuration_NonConsolidatedMember | － | JPY |
| Payments for guarantee deposits inv cf | InterimDuration_NonConsolidatedMember | -18525000 | JPY |
| Proceeds from collection of guarantee deposits inv cf | Prior1InterimDuration_NonConsolidatedMember | － | JPY |
| Proceeds from collection of guarantee deposits inv cf | InterimDuration_NonConsolidatedMember | 8911000 | JPY |
| Net cash provided by used in investment activities | Prior1InterimDuration_NonConsolidatedMember | -125607000 | JPY |
| Net cash provided by used in investment activities | InterimDuration_NonConsolidatedMember | -18418000 | JPY |
| Proceeds from long term loans payable fin cf | Prior1InterimDuration_NonConsolidatedMember | 200000000 | JPY |
| Proceeds from long term loans payable fin cf | InterimDuration_NonConsolidatedMember | － | JPY |
| Repayment of long term loans payable fin cf | Prior1InterimDuration_NonConsolidatedMember | -25890000 | JPY |
| Repayment of long term loans payable fin cf | InterimDuration_NonConsolidatedMember | -39936000 | JPY |
| Net cash provided by used in financing activities | Prior1InterimDuration_NonConsolidatedMember | 174110000 | JPY |
| Net cash provided by used in financing activities | InterimDuration_NonConsolidatedMember | -39936000 | JPY |
| Effect of exchange rate change on cash and cash equivalents | Prior1InterimDuration_NonConsolidatedMember | － | JPY |
| Effect of exchange rate change on cash and cash equivalents | InterimDuration_NonConsolidatedMember | － | JPY |
| Net increase decrease in cash and cash equivalents | Prior1InterimDuration_NonConsolidatedMember | 328520000 | JPY |
| Net increase decrease in cash and cash equivalents | InterimDuration_NonConsolidatedMember | 234207000 | JPY |
| Cash and cash equivalents | Prior2YearInstant_NonConsolidatedMember | 257782000 | JPY |
| Cash and cash equivalents | Prior1YearInstant_NonConsolidatedMember | 1292344000 | JPY |
| Cash and cash equivalents | Prior1InterimInstant_NonConsolidatedMember | 586302000 | JPY |
| Cash and cash equivalents | InterimInstant_NonConsolidatedMember | 1526552000 | JPY |
| Directors compensations sga | Prior1InterimDuration_NonConsolidatedMember | 33090000 | 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 |