Half-year report · HY
418A.TEDINET S100YQLH
Period2025-12-01 → 2026-05-31
Filed2026-07-15
StandardJapan GAAP
ConsolidatedNo
Data checks12 of 12 passed
Key figures · 47
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥1.2bn | 2025-12-01 → 2026-05-31 | Standalone | Operating revenue1 |
| Revenue | ¥1.5bn | 2024-12-01 → 2025-11-30 | Standalone | Operating revenue1 (5-year summary) |
| Revenue | ¥697m | 2024-12-01 → 2025-05-31 | Standalone | Operating revenue1 |
| Operating income | ¥219m | 2025-12-01 → 2026-05-31 | Standalone | Operating income |
| Operating income | ¥70m | 2024-12-01 → 2025-05-31 | Standalone | Operating income |
| Ordinary income | ¥219m | 2025-12-01 → 2026-05-31 | Standalone | Ordinary income |
| Ordinary income | ¥202m | 2024-12-01 → 2025-11-30 | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥110m | 2024-12-01 → 2025-05-31 | Standalone | Ordinary income |
| Profit before tax | ¥219m | 2025-12-01 → 2026-05-31 | Standalone | Income before income taxes |
| Profit before tax | ¥110m | 2024-12-01 → 2025-05-31 | Standalone | Income before income taxes |
| Net income | ¥151m | 2025-12-01 → 2026-05-31 | Standalone | Profit loss |
| Net income | ¥216m | 2024-12-01 → 2025-11-30 | Standalone | Net income loss (5-year summary) |
| Net income | ¥111m | 2024-12-01 → 2025-05-31 | Standalone | Profit loss |
| Total assets | ¥1.0bn | at 2026-05-31 | Standalone | Assets |
| Total assets | ¥695m | at 2025-11-30 | Standalone | Assets |
| Total assets | ¥411m | at 2025-05-31 | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥395m | at 2026-05-31 | Standalone | Liabilities |
| Total liabilities | ¥287m | at 2025-11-30 | Standalone | Liabilities |
| Net assets / equity | ¥652m | at 2026-05-31 | Standalone | Net assets |
| Net assets / equity | ¥408m | at 2025-11-30 | Standalone | Net assets |
| Net assets / equity | ¥215m | at 2025-05-31 | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥673m | at 2026-05-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥432m | at 2025-11-30 | Standalone | Cash and deposits |
| Cash & equivalents | ¥673m | at 2026-05-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥432m | at 2025-11-30 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥205m | at 2025-05-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥153m | at 2024-11-30d | Standalone | Cash and cash equivalents |
| Operating cash flow | ¥154m | 2025-12-01 → 2026-05-31 | Standalone | Net cash provided by used in operating activities |
| Operating cash flow | ¥252m | 2024-12-01 → 2025-11-30 | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥96m | 2024-12-01 → 2025-05-31 | Standalone | Net cash provided by used in operating activities |
| Investing cash flow | −¥2m | 2025-12-01 → 2026-05-31 | Standalone | Net cash provided by used in investment activities |
| Investing cash flow | −¥776,000 | 2024-12-01 → 2025-11-30 | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥499,000 | 2024-12-01 → 2025-05-31 | Standalone | Net cash provided by used in investment activities |
| Financing cash flow | ¥88m | 2025-12-01 → 2026-05-31 | Standalone | Net cash provided by used in financing activities |
| Financing cash flow | ¥28m | 2024-12-01 → 2025-11-30 | Standalone | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥43m | 2024-12-01 → 2025-05-31 | Standalone | Net cash provided by used in financing activities |
| EPS (basic) | ¥35.29 | 2025-12-01 → 2026-05-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥52.17 | 2024-12-01 → 2025-11-30 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥26.94 | 2024-12-01 → 2025-05-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥31.69 | 2025-12-01 → 2026-05-31 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥46.58 | 2024-12-01 → 2025-11-30 | Standalone | Diluted earnings per share (5-year summary) |
| Equity ratio | 62.2% | at 2026-05-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 58.7% | at 2025-11-30 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 52.3% | at 2025-05-31 | Standalone | Equity to asset ratio (5-year summary) |
| Shares issued | 4,611,280 | at 2026-05-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 2,140,770 | at 2025-11-30 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 171,234 | 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.
All source rows · 369
| Item | Context | Value | Unit |
|---|---|---|---|
| Increase decrease in allowance for doubtful accounts ope cf | InterimDuration_NonConsolidatedMember | 236000 | JPY |
| Increase decrease in provision for bonuses ope cf | Prior1InterimDuration_NonConsolidatedMember | 1709000 | JPY |
| Increase decrease in provision for bonuses ope cf | InterimDuration_NonConsolidatedMember | 2690000 | JPY |
| Interest income ope cf | Prior1InterimDuration_NonConsolidatedMember | -73000 | JPY |
| Interest income ope cf | InterimDuration_NonConsolidatedMember | -435000 | JPY |
| Interest expenses ope cf | Prior1InterimDuration_NonConsolidatedMember | 589000 | JPY |
| Interest expenses ope cf | InterimDuration_NonConsolidatedMember | 220000 | JPY |
| Commission fee ope cf | Prior1InterimDuration_NonConsolidatedMember | 1300000 | JPY |
| Commission fee ope cf | InterimDuration_NonConsolidatedMember | － | JPY |
| Stock issuance cost ope cf | Prior1InterimDuration_NonConsolidatedMember | － | JPY |
| Stock issuance cost ope cf | InterimDuration_NonConsolidatedMember | 490000 | JPY |
| Subsidy income2 ope cf | Prior1InterimDuration_NonConsolidatedMember | -41364000 | JPY |
| Subsidy income2 ope cf | InterimDuration_NonConsolidatedMember | － | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | Prior1InterimDuration_NonConsolidatedMember | -72907000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | InterimDuration_NonConsolidatedMember | -99975000 | JPY |
| Decrease increase in supplies ope cf | Prior1InterimDuration_NonConsolidatedMember | 1266000 | JPY |
| Decrease increase in supplies ope cf | InterimDuration_NonConsolidatedMember | -267000 | JPY |
| Decrease increase in prepaid expenses ope cf | Prior1InterimDuration_NonConsolidatedMember | 3108000 | JPY |
| Decrease increase in prepaid expenses ope cf | InterimDuration_NonConsolidatedMember | -10182000 | JPY |
| Decrease increase in long term prepaid expenses ope cf | Prior1InterimDuration_NonConsolidatedMember | 35000 | JPY |
| Decrease increase in long term prepaid expenses ope cf | InterimDuration_NonConsolidatedMember | 219000 | JPY |
| Increase decrease in accounts payable other ope cf | Prior1InterimDuration_NonConsolidatedMember | 34572000 | JPY |
| Increase decrease in accounts payable other ope cf | InterimDuration_NonConsolidatedMember | 74969000 | JPY |
| Increase decrease in accrued expenses ope cf | Prior1InterimDuration_NonConsolidatedMember | -1123000 | JPY |
| Increase decrease in accrued expenses ope cf | InterimDuration_NonConsolidatedMember | 2550000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | Prior1InterimDuration_NonConsolidatedMember | 7672000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | InterimDuration_NonConsolidatedMember | -4880000 | JPY |
| Increase decrease in contract liabilities ope cf | Prior1InterimDuration_NonConsolidatedMember | 2109000 | JPY |
| Increase decrease in contract liabilities ope cf | InterimDuration_NonConsolidatedMember | 1015000 | JPY |
| Increase decrease in deposits received ope cf | Prior1InterimDuration_NonConsolidatedMember | 7502000 | JPY |
| Increase decrease in deposits received ope cf | InterimDuration_NonConsolidatedMember | -1297000 | JPY |
| Other net ope cf | Prior1InterimDuration_NonConsolidatedMember | 468000 | JPY |
| Other net ope cf | InterimDuration_NonConsolidatedMember | -2113000 | JPY |
| Subtotal ope cf | Prior1InterimDuration_NonConsolidatedMember | 55318000 | JPY |
| Subtotal ope cf | InterimDuration_NonConsolidatedMember | 182847000 | JPY |
| Interest income received ope cf | Prior1InterimDuration_NonConsolidatedMember | 73000 | JPY |
| Interest income received ope cf | InterimDuration_NonConsolidatedMember | 435000 | JPY |
| Interest expenses paid ope cf fin cf | Prior1InterimDuration_NonConsolidatedMember | -630000 | JPY |
| Interest expenses paid ope cf fin cf | InterimDuration_NonConsolidatedMember | -227000 | JPY |
| Proceeds from subsidy income2 ope cf | Prior1InterimDuration_NonConsolidatedMember | 41364000 | JPY |
| Proceeds from subsidy income2 ope cf | InterimDuration_NonConsolidatedMember | － | JPY |
| Income taxes paid ope cf | Prior1InterimDuration_NonConsolidatedMember | -191000 | JPY |
| Income taxes paid ope cf | InterimDuration_NonConsolidatedMember | -28782000 | JPY |
| Net cash provided by used in operating activities | Prior1InterimDuration_NonConsolidatedMember | 95934000 | JPY |
| Net cash provided by used in operating activities | InterimDuration_NonConsolidatedMember | 154273000 | JPY |
| Purchase of property plant and equipment inv cf | Prior1InterimDuration_NonConsolidatedMember | -499000 | JPY |
| Purchase of property plant and equipment inv cf | InterimDuration_NonConsolidatedMember | -1671000 | JPY |
| Net cash provided by used in investment activities | Prior1InterimDuration_NonConsolidatedMember | -499000 | JPY |
| Net cash provided by used in investment activities | InterimDuration_NonConsolidatedMember | -1671000 | JPY |
| Proceeds from issuance of stock resulting from exercise of subscription rights to shares fin cf | Prior1InterimDuration_NonConsolidatedMember | － | 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 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 · 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 |