Half-year report · HY
373A.TEDINET S100XY8G
Period2025-09-01 → 2026-02-28
Filed2026-04-13
StandardJapan GAAP
ConsolidatedNo
Data checks12 of 12 passed
Key figures · 46
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥2.2bn | 2025-09-01 → 2026-02-28 | Standalone | Net sales |
| Revenue | ¥4.4bn | 2024-09-01 → 2025-08-31 | Standalone | Net sales (5-year summary) |
| Revenue | ¥2.1bn | 2024-09-01 → 2025-02-28 | Standalone | Net sales |
| Operating income | ¥355m | 2025-09-01 → 2026-02-28 | Standalone | Operating income |
| Operating income | ¥472m | 2024-09-01 → 2025-02-28 | Standalone | Operating income |
| Ordinary income | ¥355m | 2025-09-01 → 2026-02-28 | Standalone | Ordinary income |
| Ordinary income | ¥941m | 2024-09-01 → 2025-08-31 | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥480m | 2024-09-01 → 2025-02-28 | Standalone | Ordinary income |
| Profit before tax | ¥355m | 2025-09-01 → 2026-02-28 | Standalone | Income before income taxes |
| Profit before tax | ¥480m | 2024-09-01 → 2025-02-28 | Standalone | Income before income taxes |
| Net income | ¥242m | 2025-09-01 → 2026-02-28 | Standalone | Profit loss |
| Net income | ¥652m | 2024-09-01 → 2025-08-31 | Standalone | Net income loss (5-year summary) |
| Net income | ¥314m | 2024-09-01 → 2025-02-28 | Standalone | Profit loss |
| Total assets | ¥4.3bn | at 2026-02-28 | Standalone | Assets |
| Total assets | ¥4.1bn | at 2025-08-31 | Standalone | Assets |
| Total assets | ¥3.5bn | at 2025-02-28 | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥461m | at 2026-02-28 | Standalone | Liabilities |
| Total liabilities | ¥456m | at 2025-08-31 | Standalone | Liabilities |
| Net assets / equity | ¥3.9bn | at 2026-02-28 | Standalone | Net assets |
| Net assets / equity | ¥3.6bn | at 2025-08-31 | Standalone | Net assets |
| Net assets / equity | ¥3.1bn | at 2025-02-28 | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥2.8bn | at 2026-02-28 | Standalone | Cash and deposits |
| Cash and deposits | ¥2.7bn | at 2025-08-31 | Standalone | Cash and deposits |
| Cash & equivalents | ¥2.8bn | at 2026-02-28 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥2.7bn | at 2025-08-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥2.2bn | at 2025-02-28 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥1.9bn | at 2024-08-31d | Standalone | Cash and cash equivalents |
| Operating cash flow | ¥104m | 2025-09-01 → 2026-02-28 | Standalone | Net cash provided by used in operating activities |
| Operating cash flow | ¥677m | 2024-09-01 → 2025-08-31 | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥353m | 2024-09-01 → 2025-02-28 | Standalone | Net cash provided by used in operating activities |
| Investing cash flow | −¥858,000 | 2025-09-01 → 2026-02-28 | Standalone | Net cash provided by used in investment activities |
| Investing cash flow | −¥14m | 2024-09-01 → 2025-08-31 | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥11m | 2024-09-01 → 2025-02-28 | Standalone | Net cash provided by used in investment activities |
| Financing cash flow | ¥1m | 2025-09-01 → 2026-02-28 | Standalone | Net cash provided by used in financing activities |
| Financing cash flow | ¥125m | 2024-09-01 → 2025-08-31 | Standalone | Net cash provided by used in financing activities (5-year summary) |
| EPS (basic) | ¥94.11 | 2025-09-01 → 2026-02-28 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥260.01 | 2024-09-01 → 2025-08-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥125.67 | 2024-09-01 → 2025-02-28 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥88.9 | 2025-09-01 → 2026-02-28 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥238.02 | 2024-09-01 → 2025-08-31 | Standalone | Diluted earnings per share (5-year summary) |
| Equity ratio | 89.3% | at 2026-02-28 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 88.8% | at 2025-08-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 88.4% | at 2025-02-28 | Standalone | Equity to asset ratio (5-year summary) |
| Shares issued | 2,587,500 | at 2026-02-28 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 2,550,000 | at 2025-08-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 100,000 | at 2025-02-28 | Standalone | Total number of issued shares (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 · 12
| Segment | Item | Period | Value |
|---|---|---|---|
| Product Businessreportable segment | revenue | 2025-09-01 → 2026-02-28 | ¥2.0bn |
| Product Businessreportable segment | revenue external | 2025-09-01 → 2026-02-28 | ¥2.0bn |
| Product Businessreportable segment | segment profit | 2025-09-01 → 2026-02-28 | ¥301m |
| Salon Franchiser Businessreportable segment | revenue | 2025-09-01 → 2026-02-28 | ¥184m |
| Salon Franchiser Businessreportable segment | revenue external | 2025-09-01 → 2026-02-28 | ¥184m |
| Salon Franchiser Businessreportable segment | segment profit | 2025-09-01 → 2026-02-28 | ¥53m |
| Product Businessreportable segment | revenue | 2024-09-01 → 2025-02-28 | ¥1.9bn |
| Product Businessreportable segment | revenue external | 2024-09-01 → 2025-02-28 | ¥1.9bn |
| Product Businessreportable segment | segment profit | 2024-09-01 → 2025-02-28 | ¥393m |
| Salon Franchiser Businessreportable segment | revenue | 2024-09-01 → 2025-02-28 | ¥214m |
| Salon Franchiser Businessreportable segment | revenue external | 2024-09-01 → 2025-02-28 | ¥214m |
| Salon Franchiser Businessreportable segment | segment profit | 2024-09-01 → 2025-02-28 | ¥79m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 399
| Item | Context | Value | Unit |
|---|---|---|---|
| Deposits received | InterimInstant_NonConsolidatedMember | 7840000 | JPY |
| Provision for bonuses | Prior1YearInstant_NonConsolidatedMember | 43942000 | JPY |
| Provision for bonuses | InterimInstant_NonConsolidatedMember | 17068000 | JPY |
| Other cl | Prior1YearInstant_NonConsolidatedMember | 82689000 | JPY |
| Other cl | InterimInstant_NonConsolidatedMember | 4341000 | JPY |
| Current liabilities | Prior1YearInstant_NonConsolidatedMember | 432432000 | JPY |
| Current liabilities | InterimInstant_NonConsolidatedMember | 437211000 | JPY |
| Guarantee deposits received2 ncl | Prior1YearInstant_NonConsolidatedMember | 23700000 | JPY |
| Guarantee deposits received2 ncl | InterimInstant_NonConsolidatedMember | 23800000 | JPY |
| Noncurrent liabilities | Prior1YearInstant_NonConsolidatedMember | 23700000 | JPY |
| Noncurrent liabilities | InterimInstant_NonConsolidatedMember | 23800000 | JPY |
| Liabilities | Prior1YearInstant_NonConsolidatedMember | 456132000 | JPY |
| Liabilities | InterimInstant_NonConsolidatedMember | 461011000 | JPY |
| Capital stock | Prior1YearInstant_NonConsolidatedMember | 171990000 | JPY |
| Capital stock | InterimInstant_NonConsolidatedMember | 172627000 | JPY |
| Capital surplus | Prior1YearInstant_NonConsolidatedMember | 1584990000 | JPY |
| Capital surplus | InterimInstant_NonConsolidatedMember | 1585627000 | JPY |
| Retained earnings | Prior1YearInstant_NonConsolidatedMember | 1860713000 | JPY |
| Retained earnings | InterimInstant_NonConsolidatedMember | 2102507000 | JPY |
| Shareholders equity | Prior1YearInstant_NonConsolidatedMember | 3617693000 | JPY |
| Shareholders equity | InterimInstant_NonConsolidatedMember | 3860762000 | JPY |
| Net assets | Prior1YearInstant_NonConsolidatedMember | 3617693000 | JPY |
| Net assets | InterimInstant_NonConsolidatedMember | 3860762000 | JPY |
| Liabilities and net assets | Prior1YearInstant_NonConsolidatedMember | 4073825000 | JPY |
| Liabilities and net assets | InterimInstant_NonConsolidatedMember | 4321774000 | JPY |
| Net sales | Prior1InterimDuration_NonConsolidatedMember | 2109739000 | JPY |
| Net sales | InterimDuration_NonConsolidatedMember | 2176389000 | JPY |
| Cost of sales | Prior1InterimDuration_NonConsolidatedMember | 887178000 | JPY |
| Cost of sales | InterimDuration_NonConsolidatedMember | 923077000 | JPY |
| Gross profit | Prior1InterimDuration_NonConsolidatedMember | 1222560000 | JPY |
| Gross profit | InterimDuration_NonConsolidatedMember | 1253312000 | JPY |
| Selling general and administrative expenses | Prior1InterimDuration_NonConsolidatedMember | 750849000 | JPY |
| Selling general and administrative expenses | InterimDuration_NonConsolidatedMember | 898762000 | JPY |
| Operating income | Prior1InterimDuration_NonConsolidatedMember | 471711000 | JPY |
| Operating income | InterimDuration_NonConsolidatedMember | 354549000 | JPY |
| Interest income noi | Prior1InterimDuration_NonConsolidatedMember | 5000 | JPY |
| Interest income noi | InterimDuration_NonConsolidatedMember | 11000 | JPY |
| Penalty income noi | Prior1InterimDuration_NonConsolidatedMember | 6263000 | JPY |
| Penalty income noi | InterimDuration_NonConsolidatedMember | － | JPY |
| Subsidy income noi | Prior1InterimDuration_NonConsolidatedMember | 3500000 | JPY |
| Subsidy income noi | InterimDuration_NonConsolidatedMember | － | JPY |
| Fiduciary obligation fee noi | Prior1InterimDuration_NonConsolidatedMember | 211000 | JPY |
| Fiduciary obligation fee noi | InterimDuration_NonConsolidatedMember | 170000 | JPY |
| Compensation income noi | Prior1InterimDuration_NonConsolidatedMember | 163000 | JPY |
| Compensation income noi | InterimDuration_NonConsolidatedMember | 85000 | JPY |
| Other noi | Prior1InterimDuration_NonConsolidatedMember | 459000 | JPY |
| Other noi | InterimDuration_NonConsolidatedMember | 2000 | JPY |
| Non operating income | Prior1InterimDuration_NonConsolidatedMember | 10603000 | JPY |
| Non operating income | InterimDuration_NonConsolidatedMember | 269000 | JPY |
| Listing expenses noe | Prior1InterimDuration_NonConsolidatedMember | 2000000 | 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 |
| balance sheet identity | pass rounding |
| dei present | pass |
| period resolution | pass |
| statement vs summary · net assets | pass |
| statement vs summary · net assets | 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 |