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 |
|---|---|---|---|
| Intangible assets IFRS | InterimInstant | 13585000 | JPY |
| Other financial assets nca IFRS | Prior1YearInstant | 753464000 | JPY |
| Other financial assets nca IFRS | InterimInstant | 796116000 | JPY |
| Deferred tax assets IFRS | Prior1YearInstant | 163954000 | JPY |
| Deferred tax assets IFRS | InterimInstant | 163954000 | JPY |
| Other non current assets nca IFRS | Prior1YearInstant | 1265000 | JPY |
| Other non current assets nca IFRS | InterimInstant | 897000 | JPY |
| Non current assets IFRS | Prior1YearInstant | 9512125000 | JPY |
| Non current assets IFRS | InterimInstant | 9984118000 | JPY |
| Assets IFRS | Prior1YearInstant | 11514869000 | JPY |
| Assets IFRS | InterimInstant | 11712295000 | JPY |
| Borrowings cl IFRS | Prior1YearInstant | 976246000 | JPY |
| Borrowings cl IFRS | InterimInstant | 822288000 | JPY |
| Lease liabilities cl IFRS | Prior1YearInstant | 708845000 | JPY |
| Lease liabilities cl IFRS | InterimInstant | 787618000 | JPY |
| Trade and other payables cl IFRS | Prior1YearInstant | 874840000 | JPY |
| Trade and other payables cl IFRS | InterimInstant | 812680000 | JPY |
| Other financial liabilities cl IFRS | Prior1YearInstant | 63884000 | JPY |
| Other financial liabilities cl IFRS | InterimInstant | 43950000 | JPY |
| Income taxes payable cl IFRS | Prior1YearInstant | 129626000 | JPY |
| Income taxes payable cl IFRS | InterimInstant | 109031000 | JPY |
| Provisions cl IFRS | Prior1YearInstant | 25478000 | JPY |
| Provisions cl IFRS | InterimInstant | 10778000 | JPY |
| Other current liabilities cl IFRS | Prior1YearInstant | 459086000 | JPY |
| Other current liabilities cl IFRS | InterimInstant | 486870000 | JPY |
| Total current liabilities IFRS | Prior1YearInstant | 3238008000 | JPY |
| Total current liabilities IFRS | InterimInstant | 3073217000 | JPY |
| Borrowings ncl IFRS | Prior1YearInstant | 3935893000 | JPY |
| Borrowings ncl IFRS | InterimInstant | 3840682000 | JPY |
| Lease liabilities ncl IFRS | Prior1YearInstant | 1278286000 | JPY |
| Lease liabilities ncl IFRS | InterimInstant | 1478077000 | JPY |
| Provisions ncl IFRS | Prior1YearInstant | 726148000 | JPY |
| Provisions ncl IFRS | InterimInstant | 769269000 | JPY |
| Other non current liabilities ncl IFRS | Prior1YearInstant | 22000 | JPY |
| Other non current liabilities ncl IFRS | InterimInstant | － | JPY |
| Non current labilities IFRS | Prior1YearInstant | 5940350000 | JPY |
| Non current labilities IFRS | InterimInstant | 6088029000 | JPY |
| Liabilities IFRS | Prior1YearInstant | 9178358000 | JPY |
| Liabilities IFRS | InterimInstant | 9161247000 | JPY |
| Share capital IFRS | Prior1YearInstant | 45000000 | JPY |
| Share capital IFRS | InterimInstant | 45000000 | JPY |
| Capital surplus IFRS | Prior1YearInstant | 8496260000 | JPY |
| Capital surplus IFRS | InterimInstant | 8505443000 | JPY |
| Retained earnings IFRS | Prior1YearInstant | -6204749000 | JPY |
| Retained earnings IFRS | InterimInstant | -5999394000 | JPY |
| Equity attributable to owners of parent IFRS | Prior1YearInstant | 2336511000 | JPY |
| Equity attributable to owners of parent IFRS | InterimInstant | 2551048000 | JPY |
| Equity IFRS | Prior1YearInstant | 2336511000 | JPY |
| Equity IFRS | InterimInstant | 2551048000 | JPY |
| Liabilities and equity IFRS | Prior1YearInstant | 11514869000 | 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 |
| 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 |