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 |
|---|---|---|---|
| Interest expenses paid ope cf fin cf | InterimDuration_NonConsolidatedMember | -1000000 | JPY |
| Income taxes paid refund ope cf | Prior1InterimDuration_NonConsolidatedMember | -1000000 | JPY |
| Income taxes paid refund ope cf | InterimDuration_NonConsolidatedMember | 2000000 | JPY |
| Settlement package received ope cf | Prior1InterimDuration_NonConsolidatedMember | 25000000 | JPY |
| Settlement package received ope cf | InterimDuration_NonConsolidatedMember | － | JPY |
| Net cash provided by used in operating activities | Prior1InterimDuration_NonConsolidatedMember | 183000000 | JPY |
| Net cash provided by used in operating activities | InterimDuration_NonConsolidatedMember | -249000000 | JPY |
| Purchase of property plant and equipment inv cf | Prior1InterimDuration_NonConsolidatedMember | -7000000 | JPY |
| Purchase of property plant and equipment inv cf | InterimDuration_NonConsolidatedMember | -16000000 | JPY |
| Purchase of intangible assets inv cf | Prior1InterimDuration_NonConsolidatedMember | -10000000 | JPY |
| Purchase of intangible assets inv cf | InterimDuration_NonConsolidatedMember | -3000000 | JPY |
| Purchase of investment securities inv cf | Prior1InterimDuration_NonConsolidatedMember | － | JPY |
| Purchase of investment securities inv cf | InterimDuration_NonConsolidatedMember | -47000000 | JPY |
| Other net inv cf | Prior1InterimDuration_NonConsolidatedMember | 0 | JPY |
| Other net inv cf | InterimDuration_NonConsolidatedMember | 0 | JPY |
| Net cash provided by used in investment activities | Prior1InterimDuration_NonConsolidatedMember | -17000000 | JPY |
| Net cash provided by used in investment activities | InterimDuration_NonConsolidatedMember | -67000000 | JPY |
| Proceeds from long term loans payable fin cf | Prior1InterimDuration_NonConsolidatedMember | 200000000 | JPY |
| Proceeds from long term loans payable fin cf | InterimDuration_NonConsolidatedMember | － | JPY |
| Repayment of long term loans payable fin cf | Prior1InterimDuration_NonConsolidatedMember | -60000000 | JPY |
| Repayment of long term loans payable fin cf | InterimDuration_NonConsolidatedMember | -65000000 | JPY |
| Cash dividends paid fin cf | Prior1InterimDuration_NonConsolidatedMember | － | JPY |
| Cash dividends paid fin cf | InterimDuration_NonConsolidatedMember | -24000000 | JPY |
| Repayments of lease obligations fin cf | Prior1InterimDuration_NonConsolidatedMember | -0 | JPY |
| Repayments of lease obligations fin cf | InterimDuration_NonConsolidatedMember | -0 | JPY |
| Net cash provided by used in financing activities | Prior1InterimDuration_NonConsolidatedMember | 138000000 | JPY |
| Net cash provided by used in financing activities | InterimDuration_NonConsolidatedMember | -89000000 | JPY |
| Effect of exchange rate change on cash and cash equivalents | Prior1InterimDuration_NonConsolidatedMember | -0 | JPY |
| Effect of exchange rate change on cash and cash equivalents | InterimDuration_NonConsolidatedMember | 0 | JPY |
| Net increase decrease in cash and cash equivalents | Prior1InterimDuration_NonConsolidatedMember | 304000000 | JPY |
| Net increase decrease in cash and cash equivalents | InterimDuration_NonConsolidatedMember | -407000000 | JPY |
| Cash and cash equivalents | Prior2YearInstant_NonConsolidatedMember | 1195000000 | JPY |
| Cash and cash equivalents | Prior1YearInstant_NonConsolidatedMember | 1585000000 | JPY |
| Increase in cash and cash equivalents resulting from merger cce | Prior1InterimDuration_NonConsolidatedMember | 40000000 | JPY |
| Increase in cash and cash equivalents resulting from merger cce | InterimDuration_NonConsolidatedMember | － | JPY |
| Cash and cash equivalents | Prior1InterimInstant_NonConsolidatedMember | 1540000000 | JPY |
| Cash and cash equivalents | InterimInstant_NonConsolidatedMember | 1177000000 | JPY |
| Payroll and allowances sga | Prior1InterimDuration_NonConsolidatedMember | 337000000 | JPY |
| Payroll and allowances sga | InterimDuration_NonConsolidatedMember | 356000000 | JPY |
| Advertising expenses sga | Prior1InterimDuration_NonConsolidatedMember | 80000000 | JPY |
| Advertising expenses sga | InterimDuration_NonConsolidatedMember | 85000000 | JPY |
| Provision of allowance for doubtful accounts sga | Prior1InterimDuration_NonConsolidatedMember | 0 | JPY |
| Provision of allowance for doubtful accounts sga | InterimDuration_NonConsolidatedMember | -0 | JPY |
| Revenues from external customers | Prior1InterimDuration_NonConsolidatedMember_jpcrp040300-ssr_E31256-000DevelopmentPromotionAndSupportReportableSegmentsMember | 1375000000 | JPY |
| Revenues from external customers | Prior1InterimDuration_NonConsolidatedMember_jpcrp040300-ssr_E31256-000HumanResourceReportableSegmentsMember | 838000000 | JPY |
| Revenues from external customers | Prior1InterimDuration_NonConsolidatedMember_ReportableSegmentsMember | 2213000000 | JPY |
| Transactions with other segments | Prior1InterimDuration_NonConsolidatedMember_jpcrp040300-ssr_E31256-000DevelopmentPromotionAndSupportReportableSegmentsMember | － | JPY |
| Transactions with other segments | Prior1InterimDuration_NonConsolidatedMember_jpcrp040300-ssr_E31256-000HumanResourceReportableSegmentsMember | － | JPY |
| Transactions with other segments | Prior1InterimDuration_NonConsolidatedMember_ReportableSegmentsMember | － | JPY |
| Net sales | Prior1InterimDuration_NonConsolidatedMember_jpcrp040300-ssr_E31256-000DevelopmentPromotionAndSupportReportableSegmentsMember | 1375000000 | 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 |