Half-year report · HY
3623.TEDINET S100YW82
Period2026-01-01 → 2026-06-30
Filed2026-08-13
StandardJapan GAAP
ConsolidatedYes
Data checks14 of 14 passed
Key figures · 44
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥2.6bn | 2026-01-01 → 2026-06-30 | Cons. | Net sales |
| Revenue | ¥4.5bn | 2025-01-01 → 2025-12-31 | Cons. | Net sales (5-year summary) |
| Revenue | ¥2.2bn | 2025-01-01 → 2025-06-30 | Cons. | Net sales |
| Operating income | ¥430m | 2026-01-01 → 2026-06-30 | Cons. | Operating income |
| Operating income | ¥277m | 2025-01-01 → 2025-06-30 | Cons. | Operating income |
| Ordinary income | ¥444m | 2026-01-01 → 2026-06-30 | Cons. | Ordinary income |
| Ordinary income | ¥652m | 2025-01-01 → 2025-12-31 | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥279m | 2025-01-01 → 2025-06-30 | Cons. | Ordinary income |
| Profit before tax | ¥444m | 2026-01-01 → 2026-06-30 | Cons. | Income before income taxes |
| Profit before tax | ¥278m | 2025-01-01 → 2025-06-30 | Cons. | Income before income taxes |
| Net income (owners) | ¥283m | 2026-01-01 → 2026-06-30 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥408m | 2025-01-01 → 2025-12-31 | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥176m | 2025-01-01 → 2025-06-30 | Cons. | Profit loss attributable to owners of parent |
| Net income | ¥297m | 2026-01-01 → 2026-06-30 | Cons. | Profit loss |
| Net income | ¥188m | 2025-01-01 → 2025-06-30 | Cons. | Profit loss |
| Total assets | ¥41.8bn | at 2026-06-30 | Cons. | Assets |
| Total assets | ¥30.1bn | at 2025-12-31 | Cons. | Assets |
| Total assets | ¥34.4bn | at 2025-06-30 | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥38.5bn | at 2026-06-30 | Cons. | Liabilities |
| Total liabilities | ¥26.9bn | at 2025-12-31 | Cons. | Liabilities |
| Net assets / equity | ¥3.3bn | at 2026-06-30 | Cons. | Net assets |
| Net assets / equity | ¥3.3bn | at 2025-12-31 | Cons. | Net assets |
| Net assets / equity | ¥3.1bn | at 2025-06-30 | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥39.6bn | at 2026-06-30 | Cons. | Cash and deposits |
| Cash and deposits | ¥27.8bn | at 2025-12-31 | Cons. | Cash and deposits |
| Cash & equivalents | ¥39.1bn | at 2026-06-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥27.7bn | at 2025-12-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥32.2bn | at 2025-06-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥23.7bn | at 2024-12-31v | Cons. | Cash and cash equivalents |
| Operating cash flow | ¥12.0bn | 2026-01-01 → 2026-06-30 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥4.2bn | 2025-01-01 → 2025-12-31 | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥7.8bn | 2025-01-01 → 2025-06-30 | Cons. | Net cash provided by used in operating activities |
| Investing cash flow | −¥374m | 2026-01-01 → 2026-06-30 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥38m | 2025-01-01 → 2025-12-31 | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥17m | 2025-01-01 → 2025-06-30 | Cons. | Net cash provided by used in investment activities |
| Financing cash flow | −¥240m | 2026-01-01 → 2026-06-30 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | −¥148m | 2025-01-01 → 2025-12-31 | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥692m | 2025-01-01 → 2025-06-30 | Cons. | Net cash provided by used in financing activities |
| EPS (basic) | ¥45.35 | 2026-01-01 → 2026-06-30 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥64.87 | 2025-01-01 → 2025-12-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥27.93 | 2025-01-01 → 2025-06-30 | Cons. | Basic earnings loss per share (5-year summary) |
| Equity ratio | 7.6% | at 2026-06-30 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 10.4% | at 2025-12-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 8.5% | at 2025-06-30 | 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.
All source rows · 389
| Item | Context | Value | Unit |
|---|---|---|---|
| Payments for lease and guarantee deposits inv cf | Prior1InterimDuration | -294000 | JPY |
| Payments for lease and guarantee deposits inv cf | InterimDuration | － | JPY |
| Net cash provided by used in investment activities | Prior1InterimDuration | -16566000 | JPY |
| Net cash provided by used in investment activities | InterimDuration | -373698000 | JPY |
| Purchase of treasury stock fin cf | Prior1InterimDuration | － | JPY |
| Purchase of treasury stock fin cf | InterimDuration | -69470000 | JPY |
| Net increase decrease in short term loans payable fin cf | Prior1InterimDuration | 840000000 | JPY |
| Net increase decrease in short term loans payable fin cf | InterimDuration | － | JPY |
| Cash dividends paid fin cf | Prior1InterimDuration | -140984000 | JPY |
| Cash dividends paid fin cf | InterimDuration | -161817000 | JPY |
| Dividends paid to non controlling interests fin cf | Prior1InterimDuration | -6600000 | JPY |
| Dividends paid to non controlling interests fin cf | InterimDuration | -8250000 | JPY |
| Net cash provided by used in financing activities | Prior1InterimDuration | 692415000 | JPY |
| Net cash provided by used in financing activities | InterimDuration | -239537000 | JPY |
| Effect of exchange rate change on cash and cash equivalents | Prior1InterimDuration | 683000 | JPY |
| Effect of exchange rate change on cash and cash equivalents | InterimDuration | -411000 | JPY |
| Net increase decrease in cash and cash equivalents | Prior1InterimDuration | 8509367000 | JPY |
| Net increase decrease in cash and cash equivalents | InterimDuration | 11401873000 | JPY |
| Cash and cash equivalents | Prior2YearInstant | 23653699000 | JPY |
| Cash and cash equivalents | Prior1YearInstant | 27669879000 | JPY |
| Cash and cash equivalents | Prior1InterimInstant | 32163066000 | JPY |
| Cash and cash equivalents | InterimInstant | 39071753000 | JPY |
| Allowance for doubtful accounts ioa by group | Prior1YearInstant | 2127000 | JPY |
| Allowance for doubtful accounts ioa by group | InterimInstant | 2127000 | JPY |
| Directors compensations sga | Prior1InterimDuration | 85515000 | JPY |
| Directors compensations sga | InterimDuration | 88590000 | JPY |
| Provision for bonuses sga | Prior1InterimDuration | 27347000 | JPY |
| Provision for bonuses sga | InterimDuration | 45842000 | JPY |
| Salaries and allowances sga | Prior1InterimDuration | 162951000 | JPY |
| Salaries and allowances sga | InterimDuration | 200687000 | JPY |
| Commission fee sga | Prior1InterimDuration | 63179000 | JPY |
| Commission fee sga | InterimDuration | 93915000 | JPY |
| Document title cover page | FilingDateInstant | Original text (Japanese)半期報告書 | |
| Clause of stipulation cover page | FilingDateInstant | Original text (Japanese)金融商品取引法第24条の５第１項の表の第１号 | |
| Place of filing cover page | FilingDateInstant | Original text (Japanese)関東財務局長 | |
| Filing date cover page | FilingDateInstant | 2026-08-13 | |
| Semi annual accounting period cover page | FilingDateInstant | Original text (Japanese)第27期中(自 2026年１月１日 至 2026年６月30日) | |
| Company name cover page | FilingDateInstant | Original text (Japanese)ビリングシステム株式会社 | |
| Company name in english cover page | FilingDateInstant | Billing System Corporation | |
| Title and name of representative cover page | FilingDateInstant | Original text (Japanese)代表取締役社長 石塚 昭浩 | |
| Address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)東京都千代田区内幸町一丁目２番２号 | |
| Telephone number address of registered headquarter cover page | FilingDateInstant | 03-5501-4400 | |
| Name of contact person address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)取締役管理本部長 長谷川 毅 | |
| Nearest place of contact cover page | FilingDateInstant | Original text (Japanese)東京都千代田区内幸町一丁目２番２号 | |
| Telephone number nearest place of contact cover page | FilingDateInstant | 03-5501-4400 | |
| Name of contact person nearest place of contact cover page | FilingDateInstant | Original text (Japanese)取締役管理本部長 長谷川 毅 | |
| Place for public inspection cover page (text) | FilingDateInstant | Text · Plus | |
| Edinet code | FilingDateInstant | E05741 | |
| Fund code | FilingDateInstant | － | |
| Security code | FilingDateInstant | 36230 |
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 rounding |
| 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 |