Half-year report · HY
428A.TEDINET S100XY74
Period2025-09-01 → 2026-02-28
Filed2026-04-10
StandardIFRS
ConsolidatedYes
Data checks12 of 12 passed
Key figures · 46
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥6.1bn | 2025-09-01 → 2026-02-28 | Cons. | Revenue IFRS |
| Revenue | ¥11.3bn | 2024-09-01 → 2025-08-31 | Cons. | Revenue IFRS (5-year summary) |
| Revenue | ¥5.3bn | 2024-09-01 → 2025-02-28 | Cons. | Revenue IFRS |
| Operating income | ¥370m | 2025-09-01 → 2026-02-28 | Cons. | Operating profit loss IFRS |
| Operating income | ¥329m | 2024-09-01 → 2025-02-28 | Cons. | Operating profit loss IFRS |
| Profit before tax | ¥315m | 2025-09-01 → 2026-02-28 | Cons. | Profit loss before tax IFRS |
| Profit before tax | ¥270m | 2024-09-01 → 2025-02-28 | Cons. | Profit loss before tax IFRS |
| Net income (owners) | ¥205m | 2025-09-01 → 2026-02-28 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥437m | 2024-09-01 → 2025-08-31 | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income (owners) | ¥176m | 2024-09-01 → 2025-02-28 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income | ¥205m | 2025-09-01 → 2026-02-28 | Cons. | Profit loss IFRS |
| Net income | ¥176m | 2024-09-01 → 2025-02-28 | Cons. | Profit loss IFRS |
| Total assets | ¥11.7bn | at 2026-02-28 | Cons. | Assets IFRS |
| Total assets | ¥11.5bn | at 2025-08-31 | Cons. | Assets IFRS |
| Total assets | ¥10.5bn | at 2025-02-28 | Cons. | Total assets IFRS (5-year summary) |
| Total liabilities | ¥9.2bn | at 2026-02-28 | Cons. | Liabilities IFRS |
| Total liabilities | ¥9.2bn | at 2025-08-31 | Cons. | Liabilities IFRS |
| Net assets / equity | ¥2.6bn | at 2026-02-28 | Cons. | Equity IFRS |
| Net assets / equity | ¥2.3bn | at 2025-08-31 | Cons. | Equity IFRS |
| Net assets / equity | ¥2.1bn | at 2025-02-28 | Cons. | Equity IFRS |
| Net assets / equity | ¥1.9bn | at 2024-08-31d | Cons. | Equity IFRS |
| Equity (owners) | ¥2.6bn | at 2026-02-28 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥2.3bn | at 2025-08-31 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥2.1bn | at 2025-02-28 | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Cash & equivalents | ¥803m | at 2026-02-28 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥894m | at 2025-08-31 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥360m | at 2025-02-28 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥559m | at 2024-08-31d | Cons. | Cash and cash equivalents IFRS |
| Operating cash flow | ¥831m | 2025-09-01 → 2026-02-28 | Cons. | Net cash provided by used in operating activities IFRS |
| Operating cash flow | ¥1.3bn | 2024-09-01 → 2025-08-31 | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Operating cash flow | ¥614m | 2024-09-01 → 2025-02-28 | Cons. | Net cash provided by used in operating activities IFRS |
| Investing cash flow | −¥268m | 2025-09-01 → 2026-02-28 | Cons. | Net cash provided by used in investing activities IFRS |
| Investing cash flow | −¥491m | 2024-09-01 → 2025-08-31 | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Investing cash flow | −¥122m | 2024-09-01 → 2025-02-28 | Cons. | Net cash provided by used in investing activities IFRS |
| Financing cash flow | −¥654m | 2025-09-01 → 2026-02-28 | Cons. | Net cash provided by used in financing activities IFRS |
| Financing cash flow | −¥484m | 2024-09-01 → 2025-08-31 | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| Financing cash flow | −¥691m | 2024-09-01 → 2025-02-28 | Cons. | Net cash provided by used in financing activities IFRS |
| EPS (basic) | ¥16.11 | 2025-09-01 → 2026-02-28 | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥34.27 | 2024-09-01 → 2025-08-31 | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (basic) | ¥13.83 | 2024-09-01 → 2025-02-28 | Cons. | Basic earnings loss per share IFRS |
| EPS (diluted) | ¥16.08 | 2025-09-01 → 2026-02-28 | Cons. | Diluted earnings loss per share IFRS |
| EPS (diluted) | ¥34.27 | 2024-09-01 → 2025-08-31 | Cons. | Diluted earnings loss per share IFRS (5-year summary) |
| EPS (diluted) | ¥13.83 | 2024-09-01 → 2025-02-28 | Cons. | Diluted earnings loss per share IFRS |
| Equity ratio | 21.8% | at 2026-02-28 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 20.3% | at 2025-08-31 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 19.8% | at 2025-02-28 | Cons. | Ratio of owners equity to gross assets IFRS (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 · 428
| Item | Context | Value | Unit |
|---|---|---|---|
| Independent auditors report consolidated (text) | FilingDateInstant | Text · Plus | |
| Audit firm1 consolidated | FilingDateInstant | Original text (Japanese)太陽有限責任監査法人 | |
| Cpa1 audit firm1 consolidated | FilingDateInstant | Original text (Japanese)小野 潤 | |
| Cpa2 audit firm1 consolidated | FilingDateInstant | Original text (Japanese)尾形 隆紀 | |
| Number of submission | FilingDateInstant | 1 | |
| Revenue IFRS (5-year summary) | Prior1InterimDuration | 5329169000 | JPY |
| Revenue IFRS (5-year summary) | InterimDuration | 6105881000 | JPY |
| Revenue IFRS (5-year summary) | Prior1YearDuration | 11288362000 | JPY |
| Gross profit IFRS (5-year summary) | Prior1InterimDuration | 3491902000 | JPY |
| Gross profit IFRS (5-year summary) | InterimDuration | 3990986000 | JPY |
| Gross profit IFRS (5-year summary) | Prior1YearDuration | 7395351000 | JPY |
| Operating profit loss IFRS (key data) | Prior1InterimDuration | 328529000 | JPY |
| Operating profit loss IFRS (key data) | InterimDuration | 369811000 | JPY |
| Operating profit loss IFRS (key data) | Prior1YearDuration | 765031000 | JPY |
| Profit loss attributable to owners of parent IFRS (5-year summary) | Prior1InterimDuration | 176287000 | JPY |
| Profit loss attributable to owners of parent IFRS (5-year summary) | InterimDuration | 205354000 | JPY |
| Profit loss attributable to owners of parent IFRS (5-year summary) | Prior1YearDuration | 436732000 | JPY |
| Comprehensive income attributable to owners of parent IFRS (5-year summary) | Prior1InterimDuration | 176287000 | JPY |
| Comprehensive income attributable to owners of parent IFRS (5-year summary) | InterimDuration | 205354000 | JPY |
| Comprehensive income attributable to owners of parent IFRS (5-year summary) | Prior1YearDuration | 436732000 | JPY |
| Equity attributable to owners of parent IFRS (5-year summary) | Prior1InterimInstant | 2071474000 | JPY |
| Equity attributable to owners of parent IFRS (5-year summary) | InterimInstant | 2551048000 | JPY |
| Equity attributable to owners of parent IFRS (5-year summary) | Prior1YearInstant | 2336511000 | JPY |
| Total assets IFRS (5-year summary) | Prior1InterimInstant | 10450766000 | JPY |
| Total assets IFRS (5-year summary) | InterimInstant | 11712295000 | JPY |
| Total assets IFRS (5-year summary) | Prior1YearInstant | 11514869000 | JPY |
| Basic earnings loss per share IFRS (5-year summary) | Prior1InterimDuration | 13.83 | |
| Basic earnings loss per share IFRS (5-year summary) | InterimDuration | 16.11 | |
| Basic earnings loss per share IFRS (5-year summary) | Prior1YearDuration | 34.27 | |
| Diluted earnings loss per share IFRS (5-year summary) | Prior1InterimDuration | 13.83 | |
| Diluted earnings loss per share IFRS (5-year summary) | InterimDuration | 16.08 | |
| Diluted earnings loss per share IFRS (5-year summary) | Prior1YearDuration | 34.27 | |
| Ratio of owners equity to gross assets IFRS (5-year summary) | Prior1InterimInstant | 0.198 | |
| Ratio of owners equity to gross assets IFRS (5-year summary) | InterimInstant | 0.218 | |
| Ratio of owners equity to gross assets IFRS (5-year summary) | Prior1YearInstant | 0.203 | |
| Cash flows from used in operating activities IFRS (5-year summary) | Prior1InterimDuration | 614132000 | JPY |
| Cash flows from used in operating activities IFRS (5-year summary) | InterimDuration | 830797000 | JPY |
| Cash flows from used in operating activities IFRS (5-year summary) | Prior1YearDuration | 1310050000 | JPY |
| Cash flows from used in investing activities IFRS (5-year summary) | Prior1InterimDuration | -122107000 | JPY |
| Cash flows from used in investing activities IFRS (5-year summary) | InterimDuration | -267575000 | JPY |
| Cash flows from used in investing activities IFRS (5-year summary) | Prior1YearDuration | -491326000 | JPY |
| Cash flows from used in financing activities IFRS (5-year summary) | Prior1InterimDuration | -691483000 | JPY |
| Cash flows from used in financing activities IFRS (5-year summary) | InterimDuration | -654478000 | JPY |
| Cash flows from used in financing activities IFRS (5-year summary) | Prior1YearDuration | -484434000 | JPY |
| Cash and cash equivalents IFRS (5-year summary) | Prior1InterimInstant | 360011000 | JPY |
| Cash and cash equivalents IFRS (5-year summary) | InterimInstant | 802502000 | JPY |
| Cash and cash equivalents IFRS (5-year summary) | Prior1YearInstant | 893759000 | JPY |
| Number of issued shares as of fiscal year end issued shares total number of shares etc | FilingDateInstant_OrdinaryShareMember | 12744600 | |
| Number of issued shares as of filing date issued shares total number of shares etc | FilingDateInstant_OrdinaryShareMember | 12744600 | |
| Number of issued shares as of fiscal year end issued shares total number of shares etc | FilingDateInstant | 12744600 |
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 |
| dei present | pass |
| period resolution | 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 |