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 |
|---|---|---|---|
| Description issued shares voting rights | InterimInstant_SharesWithFullVotingRightsTreasurySharesEtcMember | － | |
| Description issued shares voting rights | InterimInstant_SharesWithFullVotingRightsOtherMember | － | |
| Description issued shares voting rights | InterimInstant_SharesLessThanOneUnitMember | － | |
| Treasury shares etc (text) | FilingDateInstant | Text · Plus | |
| Name of shareholder treasury shares etc | InterimInstant_Row1Member | Original text (Japanese)株式会社ｃｏｔｔａ | |
| Address of shareholder treasury shares etc | InterimInstant_Row1Member | Original text (Japanese)大分県津久見市大字上青江4478番地８ | |
| Information about officers (text) | FilingDateInstant | Text · Plus | |
| Regulations in accordance with which consolidated financial statements have been prepared financial information | InterimDuration | Text · Plus | |
| Type1 semi annual consolidated financial statements financial information | InterimDuration | Text · Plus | |
| Note on independent audit financial information | InterimDuration | Text · Plus | |
| Type1 semi annual consolidated balance sheet (text) | InterimDuration | Text · Plus | |
| Type1 semi annual consolidated statement of income (text) | InterimDuration | Text · Plus | |
| Type1 semi annual consolidated statement of comprehensive income (text) | InterimDuration | Text · Plus | |
| Type1 semi annual consolidated statement of cash flows (text) | InterimDuration | Text · Plus | |
| Notes changes in scope of consolidation or equity method (text) | InterimDuration | Text · Plus | |
| Notes changes in accounting policies na semi annual consolidated financial statements (text) | InterimDuration | Text · Plus | |
| Notes regarding trade notes receivable discounted or transferred by endorsement (text) | InterimInstant | Text · Plus | |
| Notes regarding inventories (text) | InterimInstant | Text · Plus | |
| Major components of selling general and administrative expenses (text) | InterimDuration | Text · Plus | |
| Reconciliation of ending balance of cash and cash equivalents with account balances per balance sheet (text) | InterimDuration | Text · Plus | |
| Notes regarding dividend (text) | Prior1InterimDuration | Text · Plus | |
| Notes regarding dividend (text) | InterimDuration | Text · Plus | |
| Notes when there is significant changes in amounts of equity (text) | InterimDuration | Text · Plus | |
| Notes financial instruments semi annual consolidated financial statements (text) | InterimDuration | Text · Plus | |
| Notes segment information etc type1 semi annual consolidated financial statements (text) | InterimDuration | Text · Plus | |
| Footnotes regarding segment information table (text) | Prior1InterimDuration | Text · Plus | |
| Information about assets for each reportable segment (text) | Prior1InterimDuration | Text · Plus | |
| Information about impairment loss of non current assets or goodwill etc for each reportable segment (text) | Prior1InterimDuration | Text · Plus | |
| Footnotes regarding segment information table (text) | InterimDuration | Text · Plus | |
| Information about assets for each reportable segment (text) | InterimDuration | Text · Plus | |
| Information about impairment loss of non current assets or goodwill etc for each reportable segment (text) | InterimDuration | Text · Plus | |
| Notes business combinations semi annual consolidated financial statements (text) | InterimDuration | Text · Plus | |
| Notes revenue recognition semi annual consolidated financial statements (text) | InterimDuration | Text · Plus | |
| Notes per share information semi annual consolidated financial statements (text) | InterimDuration | Text · Plus | |
| Notes significant events after reporting period semi annual consolidated financial statements (text) | InterimDuration | Text · Plus | |
| Other information consolidated financial statements etc (text) | InterimDuration | Text · Plus | |
| Information about company which provides guarantee to reporting company (text) | FilingDateInstant | Text · Plus |
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 |