Half-year report · HY
3727.TEDINET S100YWZ7
Period2026-01-01 → 2026-06-30
Filed2026-08-14
StandardIFRS
ConsolidatedYes
Data checks12 of 12 passed
Key figures · 47
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥3.1bn | 2026-01-01 → 2026-06-30 | Cons. | Revenue IFRS |
| Revenue | ¥2.9bn | 2025-01-01 → 2025-12-31 | Cons. | Revenue IFRS (5-year summary) |
| Revenue | ¥1.5bn | 2025-01-01 → 2025-06-30 | Cons. | Revenue IFRS |
| Operating income | −¥61m | 2026-01-01 → 2026-06-30 | Cons. | Operating profit loss IFRS |
| Operating income | ¥85m | 2025-01-01 → 2025-06-30 | Cons. | Operating profit loss IFRS |
| Profit before tax | −¥73m | 2026-01-01 → 2026-06-30 | Cons. | Profit loss before tax IFRS |
| Profit before tax | −¥69m | 2025-01-01 → 2025-12-31 | Cons. | Profit loss before tax IFRS (5-year summary) |
| Profit before tax | ¥82m | 2025-01-01 → 2025-06-30 | Cons. | Profit loss before tax IFRS |
| Net income (owners) | −¥78m | 2026-01-01 → 2026-06-30 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | −¥137m | 2025-01-01 → 2025-12-31 | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income (owners) | ¥65m | 2025-01-01 → 2025-06-30 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income | −¥78m | 2026-01-01 → 2026-06-30 | Cons. | Profit loss IFRS |
| Net income | ¥65m | 2025-01-01 → 2025-06-30 | Cons. | Profit loss IFRS |
| Total assets | ¥10.9bn | at 2026-06-30 | Cons. | Assets IFRS |
| Total assets | ¥3.5bn | at 2025-12-31 | Cons. | Assets IFRS |
| Total assets | ¥3.7bn | at 2025-06-30 | Cons. | Total assets IFRS (5-year summary) |
| Total liabilities | ¥4.3bn | at 2026-06-30 | Cons. | Liabilities IFRS |
| Total liabilities | ¥1.2bn | at 2025-12-31 | Cons. | Liabilities IFRS |
| Net assets / equity | ¥6.6bn | at 2026-06-30 | Cons. | Equity IFRS |
| Net assets / equity | ¥2.3bn | at 2025-12-31 | Cons. | Equity IFRS |
| Net assets / equity | ¥2.6bn | at 2025-06-30 | Cons. | Equity IFRS |
| Net assets / equity | ¥2.6bn | at 2024-12-31v | Cons. | Equity IFRS |
| Equity (owners) | ¥6.6bn | at 2026-06-30 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥2.3bn | at 2025-12-31 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥2.6bn | at 2025-06-30 | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Cash & equivalents | ¥1.7bn | at 2026-06-30 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥1.3bn | at 2025-12-31 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥1.3bn | at 2025-06-30 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥1.3bn | at 2024-12-31v | Cons. | Cash and cash equivalents IFRS |
| Operating cash flow | −¥257m | 2026-01-01 → 2026-06-30 | Cons. | Net cash provided by used in operating activities IFRS |
| Operating cash flow | ¥283m | 2025-01-01 → 2025-12-31 | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Operating cash flow | ¥127m | 2025-01-01 → 2025-06-30 | Cons. | Net cash provided by used in operating activities IFRS |
| Investing cash flow | −¥150m | 2026-01-01 → 2026-06-30 | Cons. | Net cash provided by used in investing activities IFRS |
| Investing cash flow | −¥87m | 2025-01-01 → 2025-12-31 | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Investing cash flow | −¥61m | 2025-01-01 → 2025-06-30 | Cons. | Net cash provided by used in investing activities IFRS |
| Financing cash flow | ¥295m | 2026-01-01 → 2026-06-30 | Cons. | Net cash provided by used in financing activities IFRS |
| Financing cash flow | −¥186m | 2025-01-01 → 2025-12-31 | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| Financing cash flow | −¥134m | 2025-01-01 → 2025-06-30 | Cons. | Net cash provided by used in financing activities IFRS |
| EPS (basic) | ¥-2.52 | 2026-01-01 → 2026-06-30 | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥-6.31 | 2025-01-01 → 2025-12-31 | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (basic) | ¥2.98 | 2025-01-01 → 2025-06-30 | Cons. | Basic earnings loss per share IFRS |
| EPS (diluted) | ¥-2.52 | 2026-01-01 → 2026-06-30 | Cons. | Diluted earnings loss per share IFRS |
| EPS (diluted) | ¥-6.31 | 2025-01-01 → 2025-12-31 | Cons. | Diluted earnings loss per share IFRS (5-year summary) |
| EPS (diluted) | ¥2.97 | 2025-01-01 → 2025-06-30 | Cons. | Diluted earnings loss per share IFRS |
| Equity ratio | 60.7% | at 2026-06-30 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 66.8% | at 2025-12-31 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 69.0% | at 2025-06-30 | 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 · 25
| Segment | Item | Period | Value |
|---|---|---|---|
| Reconciling Itemsreconciling | revenue | 2026-01-01 → 2026-06-30 | −¥20m |
| Reconciling Itemsreconciling | revenue intersegment | 2026-01-01 → 2026-06-30 | −¥20m |
| Sales BPOreportable segment | revenue | 2026-01-01 → 2026-06-30 | ¥1.9bn |
| Sales BPOreportable segment | revenue external | 2026-01-01 → 2026-06-30 | ¥1.9bn |
| Sales BPOreportable segment | revenue intersegment | 2026-01-01 → 2026-06-30 | ¥438,000 |
| Stock Business Enterprisereportable segment | revenue | 2026-01-01 → 2026-06-30 | ¥1.1bn |
| Stock Business Enterprisereportable segment | revenue external | 2026-01-01 → 2026-06-30 | ¥1.0bn |
| Stock Business Enterprisereportable segment | revenue intersegment | 2026-01-01 → 2026-06-30 | ¥10m |
| System Development Enterprisereportable segment | revenue | 2026-01-01 → 2026-06-30 | ¥148m |
| System Development Enterprisereportable segment | revenue external | 2026-01-01 → 2026-06-30 | ¥139m |
| System Development Enterprisereportable segment | revenue intersegment | 2026-01-01 → 2026-06-30 | ¥9m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2026-01-01 → 2026-06-30 | ¥3.1bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2026-01-01 → 2026-06-30 | ¥3.1bn |
| Total Of Reportable Segments And Otherssegment total | revenue intersegment | 2026-01-01 → 2026-06-30 | ¥20m |
| Reconciling Itemsreconciling | revenue | 2025-01-01 → 2025-06-30 | −¥6m |
| Reconciling Itemsreconciling | revenue intersegment | 2025-01-01 → 2025-06-30 | −¥6m |
| Stock Business Enterprisereportable segment | revenue | 2025-01-01 → 2025-06-30 | ¥1.3bn |
| Stock Business Enterprisereportable segment | revenue external | 2025-01-01 → 2025-06-30 | ¥1.3bn |
| Stock Business Enterprisereportable segment | revenue intersegment | 2025-01-01 → 2025-06-30 | ¥4m |
| System Development Enterprisereportable segment | revenue | 2025-01-01 → 2025-06-30 | ¥188m |
| System Development Enterprisereportable segment | revenue external | 2025-01-01 → 2025-06-30 | ¥186m |
| System Development Enterprisereportable segment | revenue intersegment | 2025-01-01 → 2025-06-30 | ¥2m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2025-01-01 → 2025-06-30 | ¥1.5bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2025-01-01 → 2025-06-30 | ¥1.5bn |
| Total Of Reportable Segments And Otherssegment total | revenue intersegment | 2025-01-01 → 2025-06-30 | ¥6m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 585
| Item | Context | Value | Unit |
|---|---|---|---|
| Decrease increase in inventories ope cf IFRS | InterimDuration | -29612000 | JPY |
| Increase decrease in financial receivables ope cf IFRS | Prior1InterimDuration | － | JPY |
| Increase decrease in financial receivables ope cf IFRS | InterimDuration | -287439000 | JPY |
| Decrease increase in contract costs ope cf IFRS | Prior1InterimDuration | 7790000 | JPY |
| Decrease increase in contract costs ope cf IFRS | InterimDuration | 12547000 | JPY |
| Increase decrease in trade and other payables ope cf IFRS | Prior1InterimDuration | -50125000 | JPY |
| Increase decrease in trade and other payables ope cf IFRS | InterimDuration | -180372000 | JPY |
| Other changes in working capital ope cf IFRS | Prior1InterimDuration | -3677000 | JPY |
| Other changes in working capital ope cf IFRS | InterimDuration | -83536000 | JPY |
| Subtotal ope cf IFRS | Prior1InterimDuration | 155287000 | JPY |
| Subtotal ope cf IFRS | InterimDuration | -186996000 | JPY |
| Interest and dividends received ope cf IFRS | Prior1InterimDuration | 395000 | JPY |
| Interest and dividends received ope cf IFRS | InterimDuration | 953000 | JPY |
| Interest paid ope cf IFRS | Prior1InterimDuration | -3210000 | JPY |
| Interest paid ope cf IFRS | InterimDuration | -13534000 | JPY |
| Income taxes refund paid ope cf IFRS | Prior1InterimDuration | -31664000 | JPY |
| Income taxes refund paid ope cf IFRS | InterimDuration | -57798000 | JPY |
| Compensation for damage income ope cf IFRS | Prior1InterimDuration | 6518000 | JPY |
| Compensation for damage income ope cf IFRS | InterimDuration | － | JPY |
| Net cash provided by used in operating activities IFRS | Prior1InterimDuration | 127327000 | JPY |
| Net cash provided by used in operating activities IFRS | InterimDuration | -257376000 | JPY |
| Purchase of property plant and equipment inv cf IFRS | Prior1InterimDuration | － | JPY |
| Purchase of property plant and equipment inv cf IFRS | InterimDuration | -105477000 | JPY |
| Purchase of intangible assets inv cf IFRS | Prior1InterimDuration | -60021000 | JPY |
| Purchase of intangible assets inv cf IFRS | InterimDuration | -25271000 | JPY |
| Payments for leasehold deposits and guarantee deposits inv cf IFRS | Prior1InterimDuration | -553000 | JPY |
| Payments for leasehold deposits and guarantee deposits inv cf IFRS | InterimDuration | － | JPY |
| Proceeds from collection of leasehold deposits and guarantee deposits inv cf IFRS | Prior1InterimDuration | － | JPY |
| Proceeds from collection of leasehold deposits and guarantee deposits inv cf IFRS | InterimDuration | 303000 | JPY |
| Other inv cf IFRS | Prior1InterimDuration | － | JPY |
| Other inv cf IFRS | InterimDuration | -19270000 | JPY |
| Net cash provided by used in investing activities IFRS | Prior1InterimDuration | -60574000 | JPY |
| Net cash provided by used in investing activities IFRS | InterimDuration | -149716000 | JPY |
| Proceeds from short term borrowings fin cf IFRS | Prior1InterimDuration | 200000000 | JPY |
| Proceeds from short term borrowings fin cf IFRS | InterimDuration | 300000000 | JPY |
| Repayments of short term borrowings fin cf IFRS | Prior1InterimDuration | -200000000 | JPY |
| Repayments of short term borrowings fin cf IFRS | InterimDuration | -100000000 | JPY |
| Acquisition of long term loans fin cf IFRS | Prior1InterimDuration | － | JPY |
| Acquisition of long term loans fin cf IFRS | InterimDuration | 347935000 | JPY |
| Repayments of long term borrowings fin cf IFRS | Prior1InterimDuration | -49998000 | JPY |
| Repayments of long term borrowings fin cf IFRS | InterimDuration | -132010000 | JPY |
| Redemption of bonds fin cf IFRS | Prior1InterimDuration | － | JPY |
| Redemption of bonds fin cf IFRS | InterimDuration | -5000000 | JPY |
| Repayments of lease obligations fin cf IFRS | Prior1InterimDuration | -8920000 | JPY |
| Repayments of lease obligations fin cf IFRS | InterimDuration | -41324000 | JPY |
| Dividends paid fin cf IFRS | Prior1InterimDuration | -74692000 | JPY |
| Dividends paid fin cf IFRS | InterimDuration | -74954000 | JPY |
| Other fin cf IFRS | Prior1InterimDuration | － | JPY |
| Other fin cf IFRS | InterimDuration | -35000 | JPY |
| Net cash provided by used in financing activities IFRS | Prior1InterimDuration | -133611000 | 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 |