Half-year report · HY
3359.TEDINET S100Y2MX
Period2025-10-01 → 2026-03-31
Filed2026-05-15
StandardJapan GAAP
ConsolidatedYes
Data checks14 of 14 passed
Key figures · 44
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥8.4bn | 2025-10-01 → 2026-03-31 | Cons. | Net sales |
| Revenue | ¥13.7bn | 2024-10-01 → 2025-09-30 | Cons. | Net sales (5-year summary) |
| Revenue | ¥6.9bn | 2024-10-01 → 2025-03-31 | Cons. | Net sales |
| Operating income | ¥648m | 2025-10-01 → 2026-03-31 | Cons. | Operating income |
| Operating income | ¥551m | 2024-10-01 → 2025-03-31 | Cons. | Operating income |
| Ordinary income | ¥649m | 2025-10-01 → 2026-03-31 | Cons. | Ordinary income |
| Ordinary income | ¥729m | 2024-10-01 → 2025-09-30 | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥543m | 2024-10-01 → 2025-03-31 | Cons. | Ordinary income |
| Profit before tax | ¥564m | 2025-10-01 → 2026-03-31 | Cons. | Income before income taxes |
| Profit before tax | ¥554m | 2024-10-01 → 2025-03-31 | Cons. | Income before income taxes |
| Net income (owners) | ¥368m | 2025-10-01 → 2026-03-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥418m | 2024-10-01 → 2025-09-30 | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥352m | 2024-10-01 → 2025-03-31 | Cons. | Profit loss attributable to owners of parent |
| Net income | ¥379m | 2025-10-01 → 2026-03-31 | Cons. | Profit loss |
| Net income | ¥360m | 2024-10-01 → 2025-03-31 | Cons. | Profit loss |
| Total assets | ¥10.7bn | at 2026-03-31 | Cons. | Assets |
| Total assets | ¥10.6bn | at 2025-09-30 | Cons. | Assets |
| Total assets | ¥10.8bn | at 2025-03-31 | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥5.9bn | at 2026-03-31 | Cons. | Liabilities |
| Total liabilities | ¥6.2bn | at 2025-09-30 | Cons. | Liabilities |
| Net assets / equity | ¥4.8bn | at 2026-03-31 | Cons. | Net assets |
| Net assets / equity | ¥4.5bn | at 2025-09-30 | Cons. | Net assets |
| Net assets / equity | ¥4.5bn | at 2025-03-31 | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥3.0bn | at 2026-03-31 | Cons. | Cash and deposits |
| Cash and deposits | ¥2.5bn | at 2025-09-30 | Cons. | Cash and deposits |
| Cash & equivalents | ¥2.6bn | at 2026-03-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥2.2bn | at 2025-09-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥2.9bn | at 2025-03-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥1.7bn | at 2024-09-30v | Cons. | Cash and cash equivalents |
| Operating cash flow | ¥888m | 2025-10-01 → 2026-03-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥869m | 2024-10-01 → 2025-09-30 | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥966m | 2024-10-01 → 2025-03-31 | Cons. | Net cash provided by used in operating activities |
| Investing cash flow | −¥76m | 2025-10-01 → 2026-03-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥2.8bn | 2024-10-01 → 2025-09-30 | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥2.4bn | 2024-10-01 → 2025-03-31 | Cons. | Net cash provided by used in investment activities |
| Financing cash flow | −¥372m | 2025-10-01 → 2026-03-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥2.4bn | 2024-10-01 → 2025-09-30 | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥2.7bn | 2024-10-01 → 2025-03-31 | Cons. | Net cash provided by used in financing activities |
| EPS (basic) | ¥34.86 | 2025-10-01 → 2026-03-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥39.33 | 2024-10-01 → 2025-09-30 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥32.92 | 2024-10-01 → 2025-03-31 | Cons. | Basic earnings loss per share (5-year summary) |
| Equity ratio | 44.1% | at 2026-03-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 41.5% | at 2025-09-30 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 41.0% | at 2025-03-31 | Cons. | Equity to asset ratio (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 · 49
| Segment | Item | Period | Value |
|---|---|---|---|
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue | 2025-10-01 → 2026-03-31 | ¥81m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue external | 2025-10-01 → 2026-03-31 | ¥81m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | segment profit | 2025-10-01 → 2026-03-31 | ¥44m |
| Reconciling Itemsreconciling | revenue | 2025-10-01 → 2026-03-31 | −¥3m |
| Reconciling Itemsreconciling | revenue intersegment | 2025-10-01 → 2026-03-31 | −¥3m |
| Reconciling Itemsreconciling | segment profit | 2025-10-01 → 2026-03-31 | −¥54m |
| Beauty Products Sales Businessreportable segment | revenue | 2025-10-01 → 2026-03-31 | ¥2.3bn |
| Beauty Products Sales Businessreportable segment | revenue external | 2025-10-01 → 2026-03-31 | ¥2.3bn |
| Beauty Products Sales Businessreportable segment | segment profit | 2025-10-01 → 2026-03-31 | ¥52m |
| Business Providing Human Resources Solutionsreportable segment | revenue | 2025-10-01 → 2026-03-31 | ¥687m |
| Business Providing Human Resources Solutionsreportable segment | revenue external | 2025-10-01 → 2026-03-31 | ¥684m |
| Business Providing Human Resources Solutionsreportable segment | revenue intersegment | 2025-10-01 → 2026-03-31 | ¥2m |
| Business Providing Human Resources Solutionsreportable segment | segment profit | 2025-10-01 → 2026-03-31 | ¥35m |
| Sales Business Of Confectionery Materials And Miscellaneous Goodsreportable segment | revenue | 2025-10-01 → 2026-03-31 | ¥5.3bn |
| Sales Business Of Confectionery Materials And Miscellaneous Goodsreportable segment | revenue external | 2025-10-01 → 2026-03-31 | ¥5.3bn |
| Sales Business Of Confectionery Materials And Miscellaneous Goodsreportable segment | revenue intersegment | 2025-10-01 → 2026-03-31 | ¥399,000 |
| Sales Business Of Confectionery Materials And Miscellaneous Goodsreportable segment | segment profit | 2025-10-01 → 2026-03-31 | ¥572m |
| —segment total | revenue | 2025-10-01 → 2026-03-31 | ¥8.3bn |
| —segment total | revenue external | 2025-10-01 → 2026-03-31 | ¥8.3bn |
| —segment total | revenue intersegment | 2025-10-01 → 2026-03-31 | ¥3m |
| —segment total | segment profit | 2025-10-01 → 2026-03-31 | ¥659m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2025-10-01 → 2026-03-31 | ¥8.4bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2025-10-01 → 2026-03-31 | ¥8.4bn |
| Total Of Reportable Segments And Otherssegment total | revenue intersegment | 2025-10-01 → 2026-03-31 | ¥3m |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2025-10-01 → 2026-03-31 | ¥702m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue | 2024-10-01 → 2025-03-31 | ¥84m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue external | 2024-10-01 → 2025-03-31 | ¥84m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | segment profit | 2024-10-01 → 2025-03-31 | ¥33m |
| Reconciling Itemsreconciling | revenue | 2024-10-01 → 2025-03-31 | −¥11,000 |
| Reconciling Itemsreconciling | revenue intersegment | 2024-10-01 → 2025-03-31 | −¥11,000 |
| Reconciling Itemsreconciling | segment profit | 2024-10-01 → 2025-03-31 | −¥40m |
| Beauty Products Sales Businessreportable segment | revenue | 2024-10-01 → 2025-03-31 | ¥1.1bn |
| Beauty Products Sales Businessreportable segment | revenue external | 2024-10-01 → 2025-03-31 | ¥1.1bn |
| Beauty Products Sales Businessreportable segment | revenue intersegment | 2024-10-01 → 2025-03-31 | ¥11,000 |
| Beauty Products Sales Businessreportable segment | segment profit | 2024-10-01 → 2025-03-31 | −¥16m |
| Business Providing Human Resources Solutionsreportable segment | revenue | 2024-10-01 → 2025-03-31 | ¥543m |
| Business Providing Human Resources Solutionsreportable segment | revenue external | 2024-10-01 → 2025-03-31 | ¥543m |
| Business Providing Human Resources Solutionsreportable segment | segment profit | 2024-10-01 → 2025-03-31 | ¥15m |
| Sales Business Of Confectionery Materials And Miscellaneous Goodsreportable segment | revenue | 2024-10-01 → 2025-03-31 | ¥5.2bn |
| Sales Business Of Confectionery Materials And Miscellaneous Goodsreportable segment | revenue external | 2024-10-01 → 2025-03-31 | ¥5.2bn |
| Sales Business Of Confectionery Materials And Miscellaneous Goodsreportable segment | segment profit | 2024-10-01 → 2025-03-31 | ¥560m |
| —segment total | revenue | 2024-10-01 → 2025-03-31 | ¥6.8bn |
| —segment total | revenue external | 2024-10-01 → 2025-03-31 | ¥6.8bn |
| —segment total | revenue intersegment | 2024-10-01 → 2025-03-31 | ¥11,000 |
| —segment total | segment profit | 2024-10-01 → 2025-03-31 | ¥558m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2024-10-01 → 2025-03-31 | ¥6.9bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2024-10-01 → 2025-03-31 | ¥6.9bn |
| Total Of Reportable Segments And Otherssegment total | revenue intersegment | 2024-10-01 → 2025-03-31 | ¥11,000 |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2024-10-01 → 2025-03-31 | ¥591m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 537
| Item | Context | Value | Unit |
|---|---|---|---|
| Independent auditors report consolidated (text) | FilingDateInstant | Text · Plus | |
| Audit firm1 consolidated | FilingDateInstant | Original text (Japanese)太陽有限責任監査法人 | |
| Cpa1 audit firm1 consolidated | FilingDateInstant | Original text (Japanese)秋田 秀樹 | |
| Cpa2 audit firm1 consolidated | FilingDateInstant | Original text (Japanese)宮内 威 | |
| Number of submission | FilingDateInstant | 1 | |
| Net sales (5-year summary) | Prior1InterimDuration | 6884224000 | JPY |
| Net sales (5-year summary) | InterimDuration | 8419161000 | JPY |
| Net sales (5-year summary) | Prior1YearDuration | 13675545000 | JPY |
| Ordinary income loss (5-year summary) | Prior1InterimDuration | 543467000 | JPY |
| Ordinary income loss (5-year summary) | InterimDuration | 649177000 | JPY |
| Ordinary income loss (5-year summary) | Prior1YearDuration | 728582000 | JPY |
| Profit loss attributable to owners of parent (5-year summary) | Prior1InterimDuration | 351649000 | JPY |
| Profit loss attributable to owners of parent (5-year summary) | InterimDuration | 368139000 | JPY |
| Profit loss attributable to owners of parent (5-year summary) | Prior1YearDuration | 417747000 | JPY |
| Comprehensive income (5-year summary) | Prior1InterimDuration | 360403000 | JPY |
| Comprehensive income (5-year summary) | InterimDuration | 379069000 | JPY |
| Comprehensive income (5-year summary) | Prior1YearDuration | 435935000 | JPY |
| Net assets (5-year summary) | Prior1InterimInstant | 4465411000 | JPY |
| Net assets (5-year summary) | InterimInstant | 4783855000 | JPY |
| Net assets (5-year summary) | Prior1YearInstant | 4465383000 | JPY |
| Total assets (5-year summary) | Prior1InterimInstant | 10793654000 | JPY |
| Total assets (5-year summary) | InterimInstant | 10700302000 | JPY |
| Total assets (5-year summary) | Prior1YearInstant | 10642444000 | JPY |
| Basic earnings loss per share (5-year summary) | Prior1InterimDuration | 32.92 | |
| Basic earnings loss per share (5-year summary) | InterimDuration | 34.86 | |
| Basic earnings loss per share (5-year summary) | Prior1YearDuration | 39.33 | |
| Diluted earnings per share (5-year summary) | Prior1InterimDuration | － | |
| Diluted earnings per share (5-year summary) | InterimDuration | － | |
| Diluted earnings per share (5-year summary) | Prior1YearDuration | － | |
| Equity to asset ratio (5-year summary) | Prior1InterimInstant | 0.410 | |
| Equity to asset ratio (5-year summary) | InterimInstant | 0.441 | |
| Equity to asset ratio (5-year summary) | Prior1YearInstant | 0.415 | |
| Net cash provided by used in operating activities (5-year summary) | Prior1InterimDuration | 965955000 | JPY |
| Net cash provided by used in operating activities (5-year summary) | InterimDuration | 888309000 | JPY |
| Net cash provided by used in operating activities (5-year summary) | Prior1YearDuration | 868914000 | JPY |
| Net cash provided by used in investing activities (5-year summary) | Prior1InterimDuration | -2447043000 | JPY |
| Net cash provided by used in investing activities (5-year summary) | InterimDuration | -75701000 | JPY |
| Net cash provided by used in investing activities (5-year summary) | Prior1YearDuration | -2795400000 | JPY |
| Net cash provided by used in financing activities (5-year summary) | Prior1InterimDuration | 2671860000 | JPY |
| Net cash provided by used in financing activities (5-year summary) | InterimDuration | -371730000 | JPY |
| Net cash provided by used in financing activities (5-year summary) | Prior1YearDuration | 2436851000 | JPY |
| Cash and cash equivalents (5-year summary) | Prior1InterimInstant | 2878211000 | JPY |
| Cash and cash equivalents (5-year summary) | InterimInstant | 2640474000 | JPY |
| Cash and cash equivalents (5-year summary) | Prior1YearInstant | 2197724000 | JPY |
| Number of issued shares as of fiscal year end issued shares total number of shares etc | FilingDateInstant_OrdinaryShareMember | 11223513 | |
| Number of issued shares as of filing date issued shares total number of shares etc | FilingDateInstant_OrdinaryShareMember | 11223513 | |
| Number of issued shares as of fiscal year end issued shares total number of shares etc | FilingDateInstant | 11223513 | |
| Number of issued shares as of filing date issued shares total number of shares etc | FilingDateInstant | 11223513 | |
| Number of shares held | InterimInstant_No1MajorShareholdersMember | 1187900 | |
| Shareholding ratio | InterimInstant_No1MajorShareholdersMember | 0.1107 |
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 · 14 of 14 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 · net income attributable to parent | pass |
| statement vs summary · net income attributable to parent | 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 |