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 |
|---|---|---|---|
| Listing expenses noe | InterimDuration_NonConsolidatedMember | － | JPY |
| Stock issuance cost noe | Prior1InterimDuration_NonConsolidatedMember | － | JPY |
| Stock issuance cost noe | InterimDuration_NonConsolidatedMember | 65000 | JPY |
| Non operating expenses | Prior1InterimDuration_NonConsolidatedMember | 2000000 | JPY |
| Non operating expenses | InterimDuration_NonConsolidatedMember | 65000 | JPY |
| Ordinary income | Prior1InterimDuration_NonConsolidatedMember | 480314000 | JPY |
| Ordinary income | InterimDuration_NonConsolidatedMember | 354753000 | JPY |
| Income before income taxes | Prior1InterimDuration_NonConsolidatedMember | 480314000 | JPY |
| Income before income taxes | InterimDuration_NonConsolidatedMember | 354753000 | JPY |
| Income taxes current | Prior1InterimDuration_NonConsolidatedMember | 117082000 | JPY |
| Income taxes current | InterimDuration_NonConsolidatedMember | 103367000 | JPY |
| Income taxes deferred | Prior1InterimDuration_NonConsolidatedMember | 49058000 | JPY |
| Income taxes deferred | InterimDuration_NonConsolidatedMember | 9591000 | JPY |
| Income taxes | Prior1InterimDuration_NonConsolidatedMember | 166140000 | JPY |
| Income taxes | InterimDuration_NonConsolidatedMember | 112959000 | JPY |
| Profit loss | Prior1InterimDuration_NonConsolidatedMember | 314173000 | JPY |
| Profit loss | InterimDuration_NonConsolidatedMember | 241794000 | JPY |
| Income before income taxes | Prior1InterimDuration_NonConsolidatedMember | 480314000 | JPY |
| Income before income taxes | InterimDuration_NonConsolidatedMember | 354753000 | JPY |
| Depreciation and amortization ope cf | Prior1InterimDuration_NonConsolidatedMember | 12096000 | JPY |
| Depreciation and amortization ope cf | InterimDuration_NonConsolidatedMember | 6482000 | JPY |
| Increase decrease in provision for bonuses ope cf | Prior1InterimDuration_NonConsolidatedMember | -15767000 | JPY |
| Increase decrease in provision for bonuses ope cf | InterimDuration_NonConsolidatedMember | -26873000 | JPY |
| Interest income ope cf | Prior1InterimDuration_NonConsolidatedMember | -5000 | JPY |
| Interest income ope cf | InterimDuration_NonConsolidatedMember | -11000 | JPY |
| Stock issuance cost ope cf | Prior1InterimDuration_NonConsolidatedMember | － | JPY |
| Stock issuance cost ope cf | InterimDuration_NonConsolidatedMember | 65000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | Prior1InterimDuration_NonConsolidatedMember | 130200000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | InterimDuration_NonConsolidatedMember | -37358000 | JPY |
| Decrease increase in inventories ope cf | Prior1InterimDuration_NonConsolidatedMember | -190498000 | JPY |
| Decrease increase in inventories ope cf | InterimDuration_NonConsolidatedMember | -133078000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | Prior1InterimDuration_NonConsolidatedMember | -16009000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | InterimDuration_NonConsolidatedMember | 18631000 | JPY |
| Increase decrease in accounts payable other ope cf | Prior1InterimDuration_NonConsolidatedMember | -6509000 | JPY |
| Increase decrease in accounts payable other ope cf | InterimDuration_NonConsolidatedMember | 132761000 | JPY |
| Decrease increase in prepaid expenses ope cf | Prior1InterimDuration_NonConsolidatedMember | 23082000 | JPY |
| Decrease increase in prepaid expenses ope cf | InterimDuration_NonConsolidatedMember | 10204000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | Prior1InterimDuration_NonConsolidatedMember | 45005000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | InterimDuration_NonConsolidatedMember | -70131000 | JPY |
| Other net ope cf | Prior1InterimDuration_NonConsolidatedMember | -9809000 | JPY |
| Other net ope cf | InterimDuration_NonConsolidatedMember | -14023000 | JPY |
| Subtotal ope cf | Prior1InterimDuration_NonConsolidatedMember | 452100000 | JPY |
| Subtotal ope cf | InterimDuration_NonConsolidatedMember | 241421000 | JPY |
| Interest income received ope cf | Prior1InterimDuration_NonConsolidatedMember | 5000 | JPY |
| Interest income received ope cf | InterimDuration_NonConsolidatedMember | 9000 | JPY |
| Income taxes paid ope cf | Prior1InterimDuration_NonConsolidatedMember | -99321000 | JPY |
| Income taxes paid ope cf | InterimDuration_NonConsolidatedMember | -137529000 | JPY |
| Net cash provided by used in operating activities | Prior1InterimDuration_NonConsolidatedMember | 352784000 | JPY |
| Net cash provided by used in operating activities | InterimDuration_NonConsolidatedMember | 103902000 | JPY |
| Purchase of property plant and equipment inv cf | Prior1InterimDuration_NonConsolidatedMember | -891000 | 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 |