Half-year report · HY
367A.TEDINET S100XYIK
Period2025-09-01 → 2026-02-28
Filed2026-04-14
StandardIFRS
ConsolidatedYes
Data checks12 of 12 passed
Key figures · 47
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥15.4bn | 2025-09-01 → 2026-02-28 | Cons. | Revenue IFRS |
| Revenue | ¥28.0bn | 2024-09-01 → 2025-08-31 | Cons. | Revenue IFRS (5-year summary) |
| Revenue | ¥13.4bn | 2024-09-01 → 2025-02-28 | Cons. | Revenue IFRS |
| Operating income | ¥2.2bn | 2025-09-01 → 2026-02-28 | Cons. | Operating profit loss IFRS |
| Operating income | ¥1.6bn | 2024-09-01 → 2025-02-28 | Cons. | Operating profit loss IFRS |
| Profit before tax | ¥2.1bn | 2025-09-01 → 2026-02-28 | Cons. | Profit loss before tax IFRS |
| Profit before tax | ¥2.7bn | 2024-09-01 → 2025-08-31 | Cons. | Profit loss before tax IFRS (5-year summary) |
| Profit before tax | ¥1.3bn | 2024-09-01 → 2025-02-28 | Cons. | Profit loss before tax IFRS |
| Net income (owners) | ¥1.5bn | 2025-09-01 → 2026-02-28 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥1.8bn | 2024-09-01 → 2025-08-31 | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income (owners) | ¥1.0bn | 2024-09-01 → 2025-02-28 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income | ¥1.5bn | 2025-09-01 → 2026-02-28 | Cons. | Profit loss IFRS |
| Net income | ¥1.0bn | 2024-09-01 → 2025-02-28 | Cons. | Profit loss IFRS |
| Total assets | ¥48.3bn | at 2026-02-28 | Cons. | Assets IFRS |
| Total assets | ¥45.9bn | at 2025-08-31 | Cons. | Assets IFRS |
| Total assets | ¥44.7bn | at 2025-02-28 | Cons. | Total assets IFRS (5-year summary) |
| Total liabilities | ¥28.3bn | at 2026-02-28 | Cons. | Liabilities IFRS |
| Total liabilities | ¥27.9bn | at 2025-08-31 | Cons. | Liabilities IFRS |
| Net assets / equity | ¥20.0bn | at 2026-02-28 | Cons. | Equity IFRS |
| Net assets / equity | ¥18.1bn | at 2025-08-31 | Cons. | Equity IFRS |
| Net assets / equity | ¥16.9bn | at 2025-02-28 | Cons. | Equity IFRS |
| Net assets / equity | ¥15.7bn | at 2024-08-31d | Cons. | Equity IFRS |
| Equity (owners) | ¥20.0bn | at 2026-02-28 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥18.1bn | at 2025-08-31 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥16.9bn | at 2025-02-28 | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Cash & equivalents | ¥4.0bn | at 2026-02-28 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥3.7bn | at 2025-08-31 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥2.6bn | at 2025-02-28 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥3.2bn | at 2024-08-31d | Cons. | Cash and cash equivalents IFRS |
| Operating cash flow | ¥2.8bn | 2025-09-01 → 2026-02-28 | Cons. | Net cash provided by used in operating activities IFRS |
| Operating cash flow | ¥4.7bn | 2024-09-01 → 2025-08-31 | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Operating cash flow | ¥1.8bn | 2024-09-01 → 2025-02-28 | Cons. | Net cash provided by used in operating activities IFRS |
| Investing cash flow | −¥76m | 2025-09-01 → 2026-02-28 | Cons. | Net cash provided by used in investing activities IFRS |
| Investing cash flow | −¥222m | 2024-09-01 → 2025-08-31 | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Investing cash flow | ¥92m | 2024-09-01 → 2025-02-28 | Cons. | Net cash provided by used in investing activities IFRS |
| Financing cash flow | −¥2.5bn | 2025-09-01 → 2026-02-28 | Cons. | Net cash provided by used in financing activities IFRS |
| Financing cash flow | −¥4.0bn | 2024-09-01 → 2025-08-31 | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| Financing cash flow | −¥2.5bn | 2024-09-01 → 2025-02-28 | Cons. | Net cash provided by used in financing activities IFRS |
| EPS (basic) | ¥167.67 | 2025-09-01 → 2026-02-28 | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥204.25 | 2024-09-01 → 2025-08-31 | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (basic) | ¥119.91 | 2024-09-01 → 2025-02-28 | Cons. | Basic earnings loss per share IFRS |
| EPS (diluted) | ¥159.91 | 2025-09-01 → 2026-02-28 | Cons. | Diluted earnings loss per share IFRS |
| EPS (diluted) | ¥195.27 | 2024-09-01 → 2025-08-31 | Cons. | Diluted earnings loss per share IFRS (5-year summary) |
| EPS (diluted) | ¥119.91 | 2024-09-01 → 2025-02-28 | Cons. | Diluted earnings loss per share IFRS |
| Equity ratio | 41.4% | at 2026-02-28 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 39.2% | at 2025-08-31 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 37.9% | at 2025-02-28 | Cons. | Ratio of owners equity to gross assets IFRS (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 · 28
| Segment | Item | Period | Value |
|---|---|---|---|
| Reconciling Itemsreconciling | revenue | 2025-09-01 → 2026-02-28 | −¥1m |
| Reconciling Itemsreconciling | revenue intersegment | 2025-09-01 → 2026-02-28 | −¥1m |
| Reconciling Itemsreconciling | segment profit | 2025-09-01 → 2026-02-28 | ¥0 |
| Domestic Businessreportable segment | revenue | 2025-09-01 → 2026-02-28 | ¥10.0bn |
| Domestic Businessreportable segment | revenue external | 2025-09-01 → 2026-02-28 | ¥10.0bn |
| Domestic Businessreportable segment | revenue intersegment | 2025-09-01 → 2026-02-28 | ¥1m |
| Domestic Businessreportable segment | segment profit | 2025-09-01 → 2026-02-28 | ¥1.7bn |
| Overseas Businessreportable segment | revenue | 2025-09-01 → 2026-02-28 | ¥5.4bn |
| Overseas Businessreportable segment | revenue external | 2025-09-01 → 2026-02-28 | ¥5.4bn |
| Overseas Businessreportable segment | segment profit | 2025-09-01 → 2026-02-28 | ¥492m |
| —segment total | revenue | 2025-09-01 → 2026-02-28 | ¥15.4bn |
| —segment total | revenue external | 2025-09-01 → 2026-02-28 | ¥15.4bn |
| —segment total | revenue intersegment | 2025-09-01 → 2026-02-28 | ¥1m |
| —segment total | segment profit | 2025-09-01 → 2026-02-28 | ¥2.2bn |
| Reconciling Itemsreconciling | revenue | 2024-09-01 → 2025-02-28 | −¥5m |
| Reconciling Itemsreconciling | revenue intersegment | 2024-09-01 → 2025-02-28 | −¥5m |
| Reconciling Itemsreconciling | segment profit | 2024-09-01 → 2025-02-28 | ¥0 |
| Domestic Businessreportable segment | revenue | 2024-09-01 → 2025-02-28 | ¥8.8bn |
| Domestic Businessreportable segment | revenue external | 2024-09-01 → 2025-02-28 | ¥8.8bn |
| Domestic Businessreportable segment | revenue intersegment | 2024-09-01 → 2025-02-28 | ¥5m |
| Domestic Businessreportable segment | segment profit | 2024-09-01 → 2025-02-28 | ¥1.5bn |
| Overseas Businessreportable segment | revenue | 2024-09-01 → 2025-02-28 | ¥4.6bn |
| Overseas Businessreportable segment | revenue external | 2024-09-01 → 2025-02-28 | ¥4.6bn |
| Overseas Businessreportable segment | segment profit | 2024-09-01 → 2025-02-28 | ¥127m |
| —segment total | revenue | 2024-09-01 → 2025-02-28 | ¥13.4bn |
| —segment total | revenue external | 2024-09-01 → 2025-02-28 | ¥13.4bn |
| —segment total | revenue intersegment | 2024-09-01 → 2025-02-28 | ¥5m |
| —segment total | segment profit | 2024-09-01 → 2025-02-28 | ¥1.6bn |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 543
| Item | Context | Value | Unit |
|---|---|---|---|
| Comprehensive income IFRS | InterimDuration_CapitalSurplusIFRSMember | － | JPY |
| Comprehensive income IFRS | InterimDuration_RetainedEarningsIFRSMember | 1466000000 | JPY |
| Comprehensive income IFRS | InterimDuration_OtherComponentsOfEquityIFRSMember | 1414000000 | JPY |
| Comprehensive income IFRS | InterimDuration_EquityAttributableToOwnersOfParentIFRSMember | 2881000000 | JPY |
| Comprehensive income IFRS | InterimDuration | 2881000000 | JPY |
| Share based payment transactions ss IFRS | InterimDuration_OtherComponentsOfEquityIFRSMember | 24000000 | JPY |
| Share based payment transactions ss IFRS | InterimDuration_EquityAttributableToOwnersOfParentIFRSMember | 24000000 | JPY |
| Share based payment transactions ss IFRS | InterimDuration | 24000000 | JPY |
| Dividends ss IFRS | InterimDuration_RetainedEarningsIFRSMember | -918000000 | JPY |
| Dividends ss IFRS | InterimDuration_EquityAttributableToOwnersOfParentIFRSMember | -918000000 | JPY |
| Dividends ss IFRS | InterimDuration | -918000000 | JPY |
| Total transactions with owners IFRS | InterimDuration_ShareCapitalIFRSMember | － | JPY |
| Total transactions with owners IFRS | InterimDuration_CapitalSurplusIFRSMember | － | JPY |
| Total transactions with owners IFRS | InterimDuration_RetainedEarningsIFRSMember | -918000000 | JPY |
| Total transactions with owners IFRS | InterimDuration_OtherComponentsOfEquityIFRSMember | 24000000 | JPY |
| Total transactions with owners IFRS | InterimDuration_EquityAttributableToOwnersOfParentIFRSMember | -894000000 | JPY |
| Total transactions with owners IFRS | InterimDuration | -894000000 | JPY |
| Equity IFRS | InterimInstant_ShareCapitalIFRSMember | 100000000 | JPY |
| Equity IFRS | InterimInstant_CapitalSurplusIFRSMember | 6860000000 | JPY |
| Equity IFRS | InterimInstant_RetainedEarningsIFRSMember | 6826000000 | JPY |
| Equity IFRS | InterimInstant_OtherComponentsOfEquityIFRSMember | 6252000000 | JPY |
| Equity IFRS | InterimInstant_EquityAttributableToOwnersOfParentIFRSMember | 20040000000 | JPY |
| Equity IFRS | InterimInstant | 20040000000 | JPY |
| Profit loss before tax IFRS | Prior1InterimDuration | 1348000000 | JPY |
| Profit loss before tax IFRS | InterimDuration | 2073000000 | JPY |
| Depreciation and amortization ope cf IFRS | Prior1InterimDuration | 1102000000 | JPY |
| Depreciation and amortization ope cf IFRS | InterimDuration | 965000000 | JPY |
| Impairment losses reversal of impairment losses ope cf IFRS | Prior1InterimDuration | 1000000 | JPY |
| Impairment losses reversal of impairment losses ope cf IFRS | InterimDuration | － | JPY |
| Interest income ope cf IFRS | Prior1InterimDuration | -3000000 | JPY |
| Interest income ope cf IFRS | InterimDuration | -6000000 | JPY |
| Interest expenses ope cf IFRS | Prior1InterimDuration | 229000000 | JPY |
| Interest expenses ope cf IFRS | InterimDuration | 250000000 | JPY |
| Share of loss profit of investments accounted for using equity method ope cf IFRS | Prior1InterimDuration | 9000000 | JPY |
| Share of loss profit of investments accounted for using equity method ope cf IFRS | InterimDuration | 1000000 | JPY |
| Decrease increase in inventories ope cf IFRS | Prior1InterimDuration | -240000000 | JPY |
| Decrease increase in inventories ope cf IFRS | InterimDuration | -434000000 | JPY |
| Decrease increase in trade and other receivables ope cf IFRS | Prior1InterimDuration | -63000000 | JPY |
| Decrease increase in trade and other receivables ope cf IFRS | InterimDuration | 189000000 | JPY |
| Increase decrease in trade and other payables ope cf IFRS | Prior1InterimDuration | -217000000 | JPY |
| Increase decrease in trade and other payables ope cf IFRS | InterimDuration | 967000000 | JPY |
| Increase decrease in contract liabilities ope cf IFRS | Prior1InterimDuration | 511000000 | JPY |
| Increase decrease in contract liabilities ope cf IFRS | InterimDuration | -65000000 | JPY |
| Other changes in working capital ope cf IFRS | Prior1InterimDuration | -237000000 | JPY |
| Other changes in working capital ope cf IFRS | InterimDuration | -474000000 | JPY |
| Subtotal ope cf IFRS | Prior1InterimDuration | 2439000000 | JPY |
| Subtotal ope cf IFRS | InterimDuration | 3466000000 | JPY |
| Interest received ope cf IFRS | Prior1InterimDuration | 3000000 | JPY |
| Interest received ope cf IFRS | InterimDuration | 6000000 | JPY |
| Interest paid ope cf IFRS | Prior1InterimDuration | -226000000 | 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 rounding |
| balance sheet identity | pass |
| dei present | pass |
| period resolution | 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 |