Half-year report · HY
3907.TEDINET S100YQAC
Period2025-12-01 → 2026-05-31
Filed2026-07-14
StandardJapan GAAP
ConsolidatedNo
Data checks12 of 12 passed
Key figures · 46
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥1.9bn | 2025-12-01 → 2026-05-31 | Standalone | Net sales |
| Revenue | ¥4.3bn | 2024-12-01 → 2025-11-30 | Standalone | Net sales (5-year summary) |
| Revenue | ¥2.2bn | 2024-12-01 → 2025-05-31 | Standalone | Net sales |
| Operating income | −¥185m | 2025-12-01 → 2026-05-31 | Standalone | Operating income |
| Operating income | ¥121m | 2024-12-01 → 2025-05-31 | Standalone | Operating income |
| Ordinary income | −¥185m | 2025-12-01 → 2026-05-31 | Standalone | Ordinary income |
| Ordinary income | ¥148m | 2024-12-01 → 2025-11-30 | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥115m | 2024-12-01 → 2025-05-31 | Standalone | Ordinary income |
| Profit before tax | −¥185m | 2025-12-01 → 2026-05-31 | Standalone | Income before income taxes |
| Profit before tax | ¥166m | 2024-12-01 → 2025-05-31 | Standalone | Income before income taxes |
| Net income | −¥220m | 2025-12-01 → 2026-05-31 | Standalone | Profit loss |
| Net income | ¥206m | 2024-12-01 → 2025-11-30 | Standalone | Net income loss (5-year summary) |
| Net income | ¥178m | 2024-12-01 → 2025-05-31 | Standalone | Profit loss |
| Total assets | ¥2.6bn | at 2026-05-31 | Standalone | Assets |
| Total assets | ¥2.8bn | at 2025-11-30 | Standalone | Assets |
| Total assets | ¥2.7bn | at 2025-05-31 | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥965m | at 2026-05-31 | Standalone | Liabilities |
| Total liabilities | ¥948m | at 2025-11-30 | Standalone | Liabilities |
| Net assets / equity | ¥1.6bn | at 2026-05-31 | Standalone | Net assets |
| Net assets / equity | ¥1.9bn | at 2025-11-30 | Standalone | Net assets |
| Net assets / equity | ¥1.8bn | at 2025-05-31 | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥1.2bn | at 2026-05-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥1.6bn | at 2025-11-30 | Standalone | Cash and deposits |
| Cash & equivalents | ¥1.2bn | at 2026-05-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥1.6bn | at 2025-11-30 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥1.5bn | at 2025-05-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥1.2bn | at 2024-11-30v | Standalone | Cash and cash equivalents |
| Operating cash flow | −¥249m | 2025-12-01 → 2026-05-31 | Standalone | Net cash provided by used in operating activities |
| Operating cash flow | ¥322m | 2024-12-01 → 2025-11-30 | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥183m | 2024-12-01 → 2025-05-31 | Standalone | Net cash provided by used in operating activities |
| Investing cash flow | −¥67m | 2025-12-01 → 2026-05-31 | Standalone | Net cash provided by used in investment activities |
| Investing cash flow | −¥46m | 2024-12-01 → 2025-11-30 | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥17m | 2024-12-01 → 2025-05-31 | Standalone | Net cash provided by used in investment activities |
| Financing cash flow | −¥89m | 2025-12-01 → 2026-05-31 | Standalone | Net cash provided by used in financing activities |
| Financing cash flow | ¥73m | 2024-12-01 → 2025-11-30 | Standalone | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥138m | 2024-12-01 → 2025-05-31 | Standalone | Net cash provided by used in financing activities |
| EPS (basic) | ¥-80.28 | 2025-12-01 → 2026-05-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥75.06 | 2024-12-01 → 2025-11-30 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥64.99 | 2024-12-01 → 2025-05-31 | Standalone | Basic earnings loss per share (5-year summary) |
| Dividend per share | ¥10 | 2024-12-01 → 2025-11-30 | Standalone | Dividend paid per share (5-year summary) |
| Equity ratio | 62.4% | at 2026-05-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 66.2% | at 2025-11-30 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 66.6% | at 2025-05-31 | Standalone | Equity to asset ratio (5-year summary) |
| Shares issued | 2,973,900 | at 2026-05-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 2,973,900 | at 2025-11-30 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 2,973,900 | at 2025-05-31 | 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 · 18
| Segment | Item | Period | Value |
|---|---|---|---|
| Development Promotion And Supportreportable segment | revenue | 2025-12-01 → 2026-05-31 | ¥1.1bn |
| Development Promotion And Supportreportable segment | revenue external | 2025-12-01 → 2026-05-31 | ¥1.1bn |
| Development Promotion And Supportreportable segment | segment profit | 2025-12-01 → 2026-05-31 | ¥0 |
| Human Resourcereportable segment | revenue | 2025-12-01 → 2026-05-31 | ¥789m |
| Human Resourcereportable segment | revenue external | 2025-12-01 → 2026-05-31 | ¥789m |
| Human Resourcereportable segment | segment profit | 2025-12-01 → 2026-05-31 | ¥138m |
| —segment total | revenue | 2025-12-01 → 2026-05-31 | ¥1.9bn |
| —segment total | revenue external | 2025-12-01 → 2026-05-31 | ¥1.9bn |
| —segment total | segment profit | 2025-12-01 → 2026-05-31 | ¥138m |
| Development Promotion And Supportreportable segment | revenue | 2024-12-01 → 2025-05-31 | ¥1.4bn |
| Development Promotion And Supportreportable segment | revenue external | 2024-12-01 → 2025-05-31 | ¥1.4bn |
| Development Promotion And Supportreportable segment | segment profit | 2024-12-01 → 2025-05-31 | ¥217m |
| Human Resourcereportable segment | revenue | 2024-12-01 → 2025-05-31 | ¥838m |
| Human Resourcereportable segment | revenue external | 2024-12-01 → 2025-05-31 | ¥838m |
| Human Resourcereportable segment | segment profit | 2024-12-01 → 2025-05-31 | ¥154m |
| —segment total | revenue | 2024-12-01 → 2025-05-31 | ¥2.2bn |
| —segment total | revenue external | 2024-12-01 → 2025-05-31 | ¥2.2bn |
| —segment total | segment profit | 2024-12-01 → 2025-05-31 | ¥372m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 480
| Item | Context | Value | Unit |
|---|---|---|---|
| Income before income taxes | InterimDuration_NonConsolidatedMember | -185000000 | JPY |
| Income taxes current | Prior1InterimDuration_NonConsolidatedMember | 1000000 | JPY |
| Income taxes current | InterimDuration_NonConsolidatedMember | 1000000 | JPY |
| Income taxes deferred | Prior1InterimDuration_NonConsolidatedMember | -13000000 | JPY |
| Income taxes deferred | InterimDuration_NonConsolidatedMember | 33000000 | JPY |
| Income taxes | Prior1InterimDuration_NonConsolidatedMember | -12000000 | JPY |
| Income taxes | InterimDuration_NonConsolidatedMember | 35000000 | JPY |
| Profit loss | Prior1InterimDuration_NonConsolidatedMember | 178000000 | JPY |
| Profit loss | InterimDuration_NonConsolidatedMember | -220000000 | JPY |
| Income before income taxes | Prior1InterimDuration_NonConsolidatedMember | 166000000 | JPY |
| Income before income taxes | InterimDuration_NonConsolidatedMember | -185000000 | JPY |
| Depreciation and amortization ope cf | Prior1InterimDuration_NonConsolidatedMember | 28000000 | JPY |
| Depreciation and amortization ope cf | InterimDuration_NonConsolidatedMember | 28000000 | JPY |
| Increase decrease in allowance for doubtful accounts ope cf | Prior1InterimDuration_NonConsolidatedMember | 0 | JPY |
| Increase decrease in allowance for doubtful accounts ope cf | InterimDuration_NonConsolidatedMember | -0 | JPY |
| Increase decrease in provision for loss on order received ope cf | Prior1InterimDuration_NonConsolidatedMember | -231000000 | JPY |
| Increase decrease in provision for loss on order received ope cf | InterimDuration_NonConsolidatedMember | 75000000 | JPY |
| Increase decrease in provision for retirement benefits ope cf | Prior1InterimDuration_NonConsolidatedMember | -0 | JPY |
| Increase decrease in provision for retirement benefits ope cf | InterimDuration_NonConsolidatedMember | 2000000 | JPY |
| Interest and dividends income ope cf | Prior1InterimDuration_NonConsolidatedMember | -0 | JPY |
| Interest and dividends income ope cf | InterimDuration_NonConsolidatedMember | -8000000 | JPY |
| Interest expenses ope cf | Prior1InterimDuration_NonConsolidatedMember | 2000000 | JPY |
| Interest expenses ope cf | InterimDuration_NonConsolidatedMember | 1000000 | JPY |
| Foreign exchange losses gains ope cf | Prior1InterimDuration_NonConsolidatedMember | 0 | JPY |
| Foreign exchange losses gains ope cf | InterimDuration_NonConsolidatedMember | -0 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | Prior1InterimDuration_NonConsolidatedMember | 47000000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | InterimDuration_NonConsolidatedMember | 62000000 | JPY |
| Decrease increase in inventories ope cf | Prior1InterimDuration_NonConsolidatedMember | 414000000 | JPY |
| Decrease increase in inventories ope cf | InterimDuration_NonConsolidatedMember | -203000000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | Prior1InterimDuration_NonConsolidatedMember | -33000000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | InterimDuration_NonConsolidatedMember | -33000000 | JPY |
| Increase decrease in accounts payable other ope cf | Prior1InterimDuration_NonConsolidatedMember | -1000000 | JPY |
| Increase decrease in accounts payable other ope cf | InterimDuration_NonConsolidatedMember | 23000000 | JPY |
| Increase decrease in contract liabilities ope cf | Prior1InterimDuration_NonConsolidatedMember | -186000000 | JPY |
| Increase decrease in contract liabilities ope cf | InterimDuration_NonConsolidatedMember | 45000000 | JPY |
| Increase decrease in deposits received ope cf | Prior1InterimDuration_NonConsolidatedMember | 6000000 | JPY |
| Increase decrease in deposits received ope cf | InterimDuration_NonConsolidatedMember | 3000000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | Prior1InterimDuration_NonConsolidatedMember | 13000000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | InterimDuration_NonConsolidatedMember | -32000000 | JPY |
| Settlement received ope cf | Prior1InterimDuration_NonConsolidatedMember | -25000000 | JPY |
| Settlement received ope cf | InterimDuration_NonConsolidatedMember | － | JPY |
| Gain on extinguishment of tie in shares ope cf | Prior1InterimDuration_NonConsolidatedMember | -26000000 | JPY |
| Gain on extinguishment of tie in shares ope cf | InterimDuration_NonConsolidatedMember | － | JPY |
| Other net ope cf | Prior1InterimDuration_NonConsolidatedMember | -13000000 | JPY |
| Other net ope cf | InterimDuration_NonConsolidatedMember | -39000000 | JPY |
| Subtotal ope cf | Prior1InterimDuration_NonConsolidatedMember | 160000000 | JPY |
| Subtotal ope cf | InterimDuration_NonConsolidatedMember | -259000000 | JPY |
| Interest and dividends income received ope cf inv cf | Prior1InterimDuration_NonConsolidatedMember | 0 | JPY |
| Interest and dividends income received ope cf inv cf | InterimDuration_NonConsolidatedMember | 8000000 | JPY |
| Interest expenses paid ope cf fin cf | Prior1InterimDuration_NonConsolidatedMember | -1000000 | 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 |