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 |
|---|---|---|---|
| Equity IFRS | InterimInstant | 2551048000 | JPY |
| Profit loss before tax IFRS | Prior1InterimDuration | 269552000 | JPY |
| Profit loss before tax IFRS | InterimDuration | 314868000 | JPY |
| Depreciation and amortization ope cf IFRS | Prior1InterimDuration | 474371000 | JPY |
| Depreciation and amortization ope cf IFRS | InterimDuration | 473517000 | JPY |
| Impairment losses reversal of impairment losses ope cf IFRS | Prior1InterimDuration | 1159000 | JPY |
| Impairment losses reversal of impairment losses ope cf IFRS | InterimDuration | － | JPY |
| Listing expenses ope cf IFRS | Prior1InterimDuration | － | JPY |
| Listing expenses ope cf IFRS | InterimDuration | 11724000 | JPY |
| Finance income ope cf IFRS | Prior1InterimDuration | -2892000 | JPY |
| Finance income ope cf IFRS | InterimDuration | -4000000 | JPY |
| Finance costs ope cf IFRS | Prior1InterimDuration | 61869000 | JPY |
| Finance costs ope cf IFRS | InterimDuration | 58943000 | JPY |
| Decrease increase in inventories ope cf IFRS | Prior1InterimDuration | 4537000 | JPY |
| Decrease increase in inventories ope cf IFRS | InterimDuration | -16555000 | JPY |
| Decrease increase in trade and other receivables ope cf IFRS | Prior1InterimDuration | 21772000 | JPY |
| Decrease increase in trade and other receivables ope cf IFRS | InterimDuration | 31355000 | JPY |
| Increase decrease in trade and other payables ope cf IFRS | Prior1InterimDuration | -209771000 | JPY |
| Increase decrease in trade and other payables ope cf IFRS | InterimDuration | -102538000 | JPY |
| Other changes in working capital ope cf IFRS | Prior1InterimDuration | 182625000 | JPY |
| Other changes in working capital ope cf IFRS | InterimDuration | 244718000 | JPY |
| Subtotal ope cf IFRS | Prior1InterimDuration | 803225000 | JPY |
| Subtotal ope cf IFRS | InterimDuration | 1012035000 | JPY |
| Interest and dividends received ope cf IFRS | Prior1InterimDuration | 199000 | JPY |
| Interest and dividends received ope cf IFRS | InterimDuration | 623000 | JPY |
| Interest paid ope cf IFRS | Prior1InterimDuration | -55812000 | JPY |
| Interest paid ope cf IFRS | InterimDuration | -51753000 | JPY |
| Income taxes refund ope cf IFRS | Prior1InterimDuration | － | JPY |
| Income taxes refund ope cf IFRS | InterimDuration | 564000 | JPY |
| Income taxes paid ope cf IFRS | Prior1InterimDuration | -133480000 | JPY |
| Income taxes paid ope cf IFRS | InterimDuration | -130673000 | JPY |
| Net cash provided by used in operating activities IFRS | Prior1InterimDuration | 614132000 | JPY |
| Net cash provided by used in operating activities IFRS | InterimDuration | 830797000 | JPY |
| Purchase of property plant and equipment inv cf IFRS | Prior1InterimDuration | -108940000 | JPY |
| Purchase of property plant and equipment inv cf IFRS | InterimDuration | -203731000 | JPY |
| Proceeds from sale of property plant and equipment inv cf IFRS | Prior1InterimDuration | 492000 | JPY |
| Proceeds from sale of property plant and equipment inv cf IFRS | InterimDuration | － | JPY |
| Purchase of intangible assets inv cf IFRS | Prior1InterimDuration | － | JPY |
| Purchase of intangible assets inv cf IFRS | InterimDuration | -726000 | JPY |
| Proceeds from collection of leasehold deposits and guarantee deposits inv cf IFRS | Prior1InterimDuration | 19472000 | JPY |
| Proceeds from collection of leasehold deposits and guarantee deposits inv cf IFRS | InterimDuration | 6368000 | JPY |
| Payments for leasehold deposits and guarantee deposits inv cf IFRS | Prior1InterimDuration | -27177000 | JPY |
| Payments for leasehold deposits and guarantee deposits inv cf IFRS | InterimDuration | -63266000 | JPY |
| E payments to settle asset retirement obligations IFRS | Prior1InterimDuration | -6600000 | JPY |
| E payments to settle asset retirement obligations IFRS | InterimDuration | -6587000 | JPY |
| Cash flows from investing activities IFRS | Prior1InterimDuration | 645000 | JPY |
| Cash flows from investing activities IFRS | InterimDuration | 367000 | JPY |
| Net cash provided by used in investing activities IFRS | Prior1InterimDuration | -122107000 | JPY |
| Net cash provided by used in investing activities IFRS | InterimDuration | -267575000 | JPY |
| Net increase decrease in short term borrowings fin cf IFRS | Prior1InterimDuration | － | 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 |