Half-year report · HY
3823.TEDINET S100XYXF
Period2025-09-01 → 2026-02-28
Filed2026-04-15
StandardJapan GAAP
ConsolidatedYes
Data checks14 of 14 passed
Key figures · 44
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥1.7bn | 2025-09-01 → 2026-02-28 | Cons. | Net sales |
| Revenue | ¥1.8bn | 2024-09-01 → 2025-08-31 | Cons. | Net sales (5-year summary) |
| Revenue | ¥809m | 2024-09-01 → 2025-02-28 | Cons. | Net sales |
| Operating income | −¥183m | 2025-09-01 → 2026-02-28 | Cons. | Operating income |
| Operating income | ¥19m | 2024-09-01 → 2025-02-28 | Cons. | Operating income |
| Ordinary income | −¥473m | 2025-09-01 → 2026-02-28 | Cons. | Ordinary income |
| Ordinary income | −¥786m | 2024-09-01 → 2025-08-31 | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | −¥26m | 2024-09-01 → 2025-02-28 | Cons. | Ordinary income |
| Profit before tax | −¥488m | 2025-09-01 → 2026-02-28 | Cons. | Income before income taxes |
| Profit before tax | −¥22m | 2024-09-01 → 2025-02-28 | Cons. | Income before income taxes |
| Net income (owners) | −¥540m | 2025-09-01 → 2026-02-28 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | −¥69m | 2024-09-01 → 2025-08-31 | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | −¥69m | 2024-09-01 → 2025-02-28 | Cons. | Profit loss attributable to owners of parent |
| Net income | −¥539m | 2025-09-01 → 2026-02-28 | Cons. | Profit loss |
| Net income | −¥60m | 2024-09-01 → 2025-02-28 | Cons. | Profit loss |
| Total assets | ¥3.3bn | at 2026-02-28 | Cons. | Assets |
| Total assets | ¥2.5bn | at 2025-08-31 | Cons. | Assets |
| Total assets | ¥2.6bn | at 2025-02-28 | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥1.9bn | at 2026-02-28 | Cons. | Liabilities |
| Total liabilities | ¥895m | at 2025-08-31 | Cons. | Liabilities |
| Net assets / equity | ¥1.4bn | at 2026-02-28 | Cons. | Net assets |
| Net assets / equity | ¥1.6bn | at 2025-08-31 | Cons. | Net assets |
| Net assets / equity | ¥1.4bn | at 2025-02-28 | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥1.3bn | at 2026-02-28 | Cons. | Cash and deposits |
| Cash and deposits | ¥1.2bn | at 2025-08-31 | Cons. | Cash and deposits |
| Cash & equivalents | ¥990m | at 2026-02-28 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥1.2bn | at 2025-08-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥1.1bn | at 2025-02-28 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥596m | at 2024-08-31v | Cons. | Cash and cash equivalents |
| Operating cash flow | −¥476m | 2025-09-01 → 2026-02-28 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | −¥64m | 2024-09-01 → 2025-08-31 | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | −¥63m | 2024-09-01 → 2025-02-28 | Cons. | Net cash provided by used in operating activities |
| Investing cash flow | −¥578m | 2025-09-01 → 2026-02-28 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥24m | 2024-09-01 → 2025-08-31 | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥29m | 2024-09-01 → 2025-02-28 | Cons. | Net cash provided by used in investment activities |
| Financing cash flow | ¥797m | 2025-09-01 → 2026-02-28 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥740m | 2024-09-01 → 2025-08-31 | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥627m | 2024-09-01 → 2025-02-28 | Cons. | Net cash provided by used in financing activities |
| EPS (basic) | ¥-4.17 | 2025-09-01 → 2026-02-28 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-0.73 | 2024-09-01 → 2025-08-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-0.82 | 2024-09-01 → 2025-02-28 | Cons. | Basic earnings loss per share (5-year summary) |
| Equity ratio | 41.1% | at 2026-02-28 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 62.2% | at 2025-08-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 54.1% | at 2025-02-28 | 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.
Segments · 53
| Segment | Item | Period | Value |
|---|---|---|---|
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue | 2025-09-01 → 2026-02-28 | ¥2m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue external | 2025-09-01 → 2026-02-28 | ¥2m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | segment profit | 2025-09-01 → 2026-02-28 | ¥2m |
| Reconciling Itemsreconciling | segment profit | 2025-09-01 → 2026-02-28 | −¥339m |
| EDUCATIONALRELATEDBUSINESSreportable segment | revenue | 2025-09-01 → 2026-02-28 | ¥68m |
| EDUCATIONALRELATEDBUSINESSreportable segment | revenue external | 2025-09-01 → 2026-02-28 | ¥69m |
| EDUCATIONALRELATEDBUSINESSreportable segment | revenue intersegment | 2025-09-01 → 2026-02-28 | −¥200,000 |
| EDUCATIONALRELATEDBUSINESSreportable segment | segment profit | 2025-09-01 → 2026-02-28 | ¥14m |
| Entertainmen Businessreportable segment | revenue | 2025-09-01 → 2026-02-28 | ¥414m |
| Entertainmen Businessreportable segment | revenue external | 2025-09-01 → 2026-02-28 | ¥414m |
| Entertainmen Businessreportable segment | revenue intersegment | 2025-09-01 → 2026-02-28 | −¥191,000 |
| Entertainmen Businessreportable segment | segment profit | 2025-09-01 → 2026-02-28 | ¥17m |
| FOODRELATEDBUSINESSESreportable segment | revenue | 2025-09-01 → 2026-02-28 | ¥19m |
| FOODRELATEDBUSINESSESreportable segment | revenue external | 2025-09-01 → 2026-02-28 | ¥19m |
| FOODRELATEDBUSINESSESreportable segment | segment profit | 2025-09-01 → 2026-02-28 | ¥7m |
| Lifestyle Businessreportable segment | revenue | 2025-09-01 → 2026-02-28 | ¥944m |
| Lifestyle Businessreportable segment | revenue external | 2025-09-01 → 2026-02-28 | ¥944m |
| Lifestyle Businessreportable segment | revenue intersegment | 2025-09-01 → 2026-02-28 | −¥175,000 |
| Lifestyle Businessreportable segment | segment profit | 2025-09-01 → 2026-02-28 | ¥73m |
| SOLUTIONBUSINESSreportable segment | revenue | 2025-09-01 → 2026-02-28 | ¥252m |
| SOLUTIONBUSINESSreportable segment | revenue external | 2025-09-01 → 2026-02-28 | ¥252m |
| SOLUTIONBUSINESSreportable segment | segment profit | 2025-09-01 → 2026-02-28 | ¥43m |
| —segment total | revenue | 2025-09-01 → 2026-02-28 | ¥1.7bn |
| —segment total | revenue external | 2025-09-01 → 2026-02-28 | ¥1.7bn |
| —segment total | revenue intersegment | 2025-09-01 → 2026-02-28 | −¥566,000 |
| —segment total | segment profit | 2025-09-01 → 2026-02-28 | ¥154m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2025-09-01 → 2026-02-28 | ¥1.7bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2025-09-01 → 2026-02-28 | ¥1.7bn |
| Total Of Reportable Segments And Otherssegment total | revenue intersegment | 2025-09-01 → 2026-02-28 | −¥566,000 |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2025-09-01 → 2026-02-28 | ¥156m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue | 2024-09-01 → 2025-02-28 | ¥46m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue external | 2024-09-01 → 2025-02-28 | ¥46m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | segment profit | 2024-09-01 → 2025-02-28 | ¥7m |
| Reconciling Itemsreconciling | segment profit | 2024-09-01 → 2025-02-28 | −¥135m |
| EDUCATIONALRELATEDBUSINESSreportable segment | revenue | 2024-09-01 → 2025-02-28 | ¥96m |
| EDUCATIONALRELATEDBUSINESSreportable segment | revenue external | 2024-09-01 → 2025-02-28 | ¥96m |
| EDUCATIONALRELATEDBUSINESSreportable segment | segment profit | 2024-09-01 → 2025-02-28 | ¥31m |
| Entertainmen Businessreportable segment | revenue | 2024-09-01 → 2025-02-28 | ¥508m |
| Entertainmen Businessreportable segment | revenue external | 2024-09-01 → 2025-02-28 | ¥508m |
| Entertainmen Businessreportable segment | segment profit | 2024-09-01 → 2025-02-28 | ¥107m |
| FOODRELATEDBUSINESSESreportable segment | revenue | 2024-09-01 → 2025-02-28 | ¥19m |
| FOODRELATEDBUSINESSESreportable segment | revenue external | 2024-09-01 → 2025-02-28 | ¥19m |
| FOODRELATEDBUSINESSESreportable segment | segment profit | 2024-09-01 → 2025-02-28 | ¥7m |
| Industrial Waste Treatment Businessreportable segment | segment profit | 2024-09-01 → 2025-02-28 | −¥23m |
| SOLUTIONBUSINESSreportable segment | revenue | 2024-09-01 → 2025-02-28 | ¥140m |
| SOLUTIONBUSINESSreportable segment | revenue external | 2024-09-01 → 2025-02-28 | ¥140m |
| SOLUTIONBUSINESSreportable segment | segment profit | 2024-09-01 → 2025-02-28 | ¥24m |
| —segment total | revenue | 2024-09-01 → 2025-02-28 | ¥763m |
| —segment total | revenue external | 2024-09-01 → 2025-02-28 | ¥763m |
| —segment total | segment profit | 2024-09-01 → 2025-02-28 | ¥146m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2024-09-01 → 2025-02-28 | ¥809m |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2024-09-01 → 2025-02-28 | ¥809m |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2024-09-01 → 2025-02-28 | ¥154m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 580
| Item | Context | Value | Unit |
|---|---|---|---|
| Decrease increase in inventories ope cf | Prior1InterimDuration | -13700000 | JPY |
| Decrease increase in inventories ope cf | InterimDuration | -5604000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | Prior1InterimDuration | -2863000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | InterimDuration | -4259000 | JPY |
| Decrease increase in consumption taxes receivable payable ope cf | Prior1InterimDuration | 10446000 | JPY |
| Decrease increase in consumption taxes receivable payable ope cf | InterimDuration | -6322000 | JPY |
| Other net ope cf | Prior1InterimDuration | -21573000 | JPY |
| Other net ope cf | InterimDuration | -248329000 | JPY |
| Subtotal ope cf | Prior1InterimDuration | -21348000 | JPY |
| Subtotal ope cf | InterimDuration | -402720000 | JPY |
| Interest and dividends income received ope cf inv cf | Prior1InterimDuration | 9960000 | JPY |
| Interest and dividends income received ope cf inv cf | InterimDuration | 2739000 | JPY |
| Interest expenses paid ope cf fin cf | Prior1InterimDuration | -3655000 | JPY |
| Interest expenses paid ope cf fin cf | InterimDuration | -12278000 | JPY |
| Expenditure due to subsidiary rehabilitation and repayment ope cf | Prior1InterimDuration | -25946000 | JPY |
| Expenditure due to subsidiary rehabilitation and repayment ope cf | InterimDuration | -12947000 | JPY |
| Income taxes paid refund ope cf | Prior1InterimDuration | -21670000 | JPY |
| Income taxes paid refund ope cf | InterimDuration | -50680000 | JPY |
| Net cash provided by used in operating activities | Prior1InterimDuration | -62660000 | JPY |
| Net cash provided by used in operating activities | InterimDuration | -475887000 | JPY |
| Payments into time deposits inv cf | Prior1InterimDuration | － | JPY |
| Payments into time deposits inv cf | InterimDuration | -300205000 | JPY |
| Purchase of property plant and equipment inv cf | Prior1InterimDuration | -45799000 | JPY |
| Purchase of property plant and equipment inv cf | InterimDuration | -32294000 | JPY |
| Payments of long term loans receivable inv cf | Prior1InterimDuration | -100500000 | JPY |
| Payments of long term loans receivable inv cf | InterimDuration | -20000000 | JPY |
| Collection of long term loans receivable inv cf | Prior1InterimDuration | 23607000 | JPY |
| Collection of long term loans receivable inv cf | InterimDuration | 6182000 | JPY |
| Proceeds from collection of lease and guarantee deposits inv cf | Prior1InterimDuration | 38000 | JPY |
| Proceeds from collection of lease and guarantee deposits inv cf | InterimDuration | 3000000 | JPY |
| Payments for lease and guarantee deposits inv cf | Prior1InterimDuration | -44000 | JPY |
| Payments for lease and guarantee deposits inv cf | InterimDuration | -189000 | JPY |
| Proceeds from transfer of business inv cf | Prior1InterimDuration | 9090000 | JPY |
| Proceeds from transfer of business inv cf | InterimDuration | － | JPY |
| Purchase of investment securities inv cf | Prior1InterimDuration | － | JPY |
| Purchase of investment securities inv cf | InterimDuration | -14999000 | JPY |
| Proceeds from sales of golf club memberships inv cf | Prior1InterimDuration | 42727000 | JPY |
| Proceeds from sales of golf club memberships inv cf | InterimDuration | － | JPY |
| Proceeds from cancellation of insurance funds inv cf | Prior1InterimDuration | － | JPY |
| Proceeds from cancellation of insurance funds inv cf | InterimDuration | 56522000 | JPY |
| Proceeds from purchase of investments in subsidiaries resulting in change in scope of consolidation inv cf | Prior1InterimDuration | 39976000 | JPY |
| Proceeds from purchase of investments in subsidiaries resulting in change in scope of consolidation inv cf | InterimDuration | -264149000 | JPY |
| Proceeds from sales of investments in subsidiaries resulting in change in scope of consolidation inv cf | Prior1InterimDuration | 2283000 | JPY |
| Proceeds from sales of investments in subsidiaries resulting in change in scope of consolidation inv cf | InterimDuration | － | JPY |
| Other net inv cf | Prior1InterimDuration | － | JPY |
| Other net inv cf | InterimDuration | -11746000 | JPY |
| Net cash provided by used in investment activities | Prior1InterimDuration | -28620000 | JPY |
| Net cash provided by used in investment activities | InterimDuration | -577879000 | JPY |
| Net increase decrease in short term loans payable fin cf | Prior1InterimDuration | -70000000 | JPY |
| Net increase decrease in short term loans payable fin cf | InterimDuration | － | 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 · 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 |