Half-year report · HY
436A.TEDINET S100X8UR
Period2025-05-01 → 2025-10-31
Filed2025-12-05
StandardIFRS
ConsolidatedNo
Data checks13 of 13 passed
Key figures · 66
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥1.7bn | 2025-05-01 → 2025-10-31 | Standalone | Net sales |
| Revenue | ¥3.1bn | 2024-05-01 → 2025-04-30 | Standalone | Net sales (5-year summary) |
| Revenue | ¥1.5bn | 2024-05-01 → 2024-10-31 | Standalone | Revenue IFRS (5-year summary) |
| Operating income | ¥678m | 2025-05-01 → 2025-10-31 | Standalone | Operating income |
| Operating income | ¥718m | 2025-05-01 → 2025-10-31 | Standalone | Operating profit loss IFRS |
| Operating income | ¥544m | 2024-05-01 → 2024-10-31 | Standalone | Operating profit loss IFRS |
| Ordinary income | ¥691m | 2025-05-01 → 2025-10-31 | Standalone | Ordinary income |
| Ordinary income | ¥1.2bn | 2024-05-01 → 2025-04-30 | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥691m | 2025-05-01 → 2025-10-31 | Standalone | Income before income taxes |
| Profit before tax | ¥716m | 2025-05-01 → 2025-10-31 | Standalone | Profit loss before tax IFRS |
| Profit before tax | ¥1.2bn | 2024-05-01 → 2025-04-30 | Standalone | Profit loss before tax IFRS (5-year summary) |
| Profit before tax | ¥533m | 2024-05-01 → 2024-10-31 | Standalone | Profit loss before tax IFRS |
| Net income (owners) | ¥497m | 2025-05-01 → 2025-10-31 | Standalone | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥903m | 2024-05-01 → 2025-04-30 | Standalone | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income (owners) | ¥374m | 2024-05-01 → 2024-10-31 | Standalone | Profit loss attributable to owners of parent IFRS |
| Net income | ¥488m | 2025-05-01 → 2025-10-31 | Standalone | Profit loss |
| Net income | ¥497m | 2025-05-01 → 2025-10-31 | Standalone | Profit loss IFRS |
| Net income | ¥824m | 2024-05-01 → 2025-04-30 | Standalone | Net income loss (5-year summary) |
| Net income | ¥374m | 2024-05-01 → 2024-10-31 | Standalone | Profit loss IFRS |
| Total assets | ¥6.4bn | at 2025-10-31 | Standalone | Assets |
| Total assets | ¥6.8bn | at 2025-10-31 | Standalone | Assets IFRS |
| Total assets | ¥4.9bn | at 2025-04-30 | Standalone | Assets |
| Total assets | ¥5.4bn | at 2025-04-30 | Standalone | Assets IFRS |
| Total liabilities | ¥2.6bn | at 2025-10-31 | Standalone | Liabilities |
| Total liabilities | ¥2.9bn | at 2025-10-31 | Standalone | Liabilities IFRS |
| Total liabilities | ¥2.6bn | at 2025-04-30 | Standalone | Liabilities |
| Total liabilities | ¥3.0bn | at 2025-04-30 | Standalone | Liabilities IFRS |
| Net assets / equity | ¥3.8bn | at 2025-10-31 | Standalone | Net assets |
| Net assets / equity | ¥3.9bn | at 2025-10-31 | Standalone | Equity IFRS |
| Net assets / equity | ¥2.3bn | at 2025-04-30 | Standalone | Net assets |
| Net assets / equity | ¥2.4bn | at 2025-04-30 | Standalone | Equity IFRS |
| Net assets / equity | ¥1.9bn | at 2024-10-31 | Standalone | Equity IFRS |
| Net assets / equity | ¥1.5bn | at 2024-04-30d | Standalone | Equity IFRS |
| Cash and deposits | ¥2.5bn | at 2025-10-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥924m | at 2025-04-30 | Standalone | Cash and deposits |
| Cash & equivalents | ¥2.5bn | at 2025-10-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥924m | at 2025-04-30 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥545m | at 2024-10-31 | Standalone | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥326m | at 2024-04-30d | Standalone | Cash and cash equivalents IFRS |
| Operating cash flow | ¥780m | 2025-05-01 → 2025-10-31 | Standalone | Net cash provided by used in operating activities |
| Operating cash flow | ¥811m | 2025-05-01 → 2025-10-31 | Standalone | Net cash provided by used in operating activities IFRS |
| Operating cash flow | ¥1.1bn | 2024-05-01 → 2025-04-30 | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥1.1bn | 2024-05-01 → 2025-04-30 | Standalone | Cash flows from used in operating activities IFRS (5-year summary) |
| Operating cash flow | ¥358m | 2024-05-01 → 2024-10-31 | Standalone | Net cash provided by used in operating activities IFRS |
| Investing cash flow | ¥59m | 2025-05-01 → 2025-10-31 | Standalone | Net cash provided by used in investment activities |
| Investing cash flow | −¥73m | 2024-05-01 → 2025-04-30 | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥75m | 2024-05-01 → 2025-04-30 | Standalone | Cash flows from used in investing activities IFRS (5-year summary) |
| Investing cash flow | −¥28m | 2024-05-01 → 2024-10-31 | Standalone | Net cash provided by used in investing activities IFRS |
| Financing cash flow | ¥760m | 2025-05-01 → 2025-10-31 | Standalone | Net cash provided by used in financing activities |
| Financing cash flow | ¥728m | 2025-05-01 → 2025-10-31 | Standalone | Net cash provided by used in financing activities IFRS |
| Financing cash flow | −¥408m | 2024-05-01 → 2025-04-30 | Standalone | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥450m | 2024-05-01 → 2025-04-30 | Standalone | Cash flows from used in financing activities IFRS (5-year summary) |
| Financing cash flow | −¥110m | 2024-05-01 → 2024-10-31 | Standalone | Net cash provided by used in financing activities IFRS |
| EPS (basic) | ¥33.04 | 2025-05-01 → 2025-10-31 | Standalone | Basic earnings loss per share IFRS |
| EPS (basic) | ¥32.45 | 2025-05-01 → 2025-10-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥54.92 | 2024-05-01 → 2025-04-30 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥60.18 | 2024-05-01 → 2025-04-30 | Standalone | Basic earnings loss per share IFRS (5-year summary) |
| EPS (basic) | ¥24.91 | 2024-05-01 → 2024-10-31 | Standalone | Basic earnings loss per share IFRS |
| EPS (diluted) | ¥30.98 | 2025-05-01 → 2025-10-31 | Standalone | Diluted earnings loss per share IFRS |
| EPS (diluted) | ¥30.37 | 2025-05-01 → 2025-10-31 | Standalone | Diluted earnings per share (5-year summary) |
| Dividend per share | ¥16 | 2025-05-01 → 2025-10-31 | Standalone | Dividend paid per share (5-year summary) |
| Equity ratio | 59.3% | at 2025-10-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 46.5% | at 2025-04-30 | Standalone | Equity to asset ratio (5-year summary) |
| Shares issued | 15,782,050 | at 2025-10-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 15,000,150 | at 2025-04-30 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 15,000,150 | at 2024-10-31 | 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 · 721
| Item | Context | Value | Unit |
|---|---|---|---|
| Independent auditors report non consolidated (text) | FilingDateInstant | Text · Plus | |
| Audit firm1 non consolidated | FilingDateInstant | Original text (Japanese)太陽有限責任監査法人 | |
| Cpa1 audit firm1 non consolidated | FilingDateInstant | Original text (Japanese)陶江 徹 | |
| Cpa2 audit firm1 non consolidated | FilingDateInstant | Original text (Japanese)田村 知弘 | |
| Number of submission | FilingDateInstant | 1 | |
| Net sales (5-year summary) | InterimDuration_NonConsolidatedMember | 1728708000 | JPY |
| Net sales (5-year summary) | Prior1YearDuration_NonConsolidatedMember | 3126231000 | JPY |
| Ordinary income loss (5-year summary) | InterimDuration_NonConsolidatedMember | 691059000 | JPY |
| Ordinary income loss (5-year summary) | Prior1YearDuration_NonConsolidatedMember | 1192324000 | JPY |
| Net income loss (5-year summary) | InterimDuration_NonConsolidatedMember | 488030000 | JPY |
| Net income loss (5-year summary) | Prior1YearDuration_NonConsolidatedMember | 823833000 | JPY |
| Equity in earnings losses of affiliates if equity method is applied (5-year summary) | InterimDuration_NonConsolidatedMember | － | JPY |
| Equity in earnings losses of affiliates if equity method is applied (5-year summary) | Prior1YearDuration_NonConsolidatedMember | － | JPY |
| Capital stock (5-year summary) | InterimInstant_NonConsolidatedMember | 596350000 | JPY |
| Capital stock (5-year summary) | Prior1YearInstant_NonConsolidatedMember | 100000000 | JPY |
| Total number of issued shares (5-year summary) | InterimInstant_NonConsolidatedMember | 15782050 | |
| Total number of issued shares (5-year summary) | Prior1YearInstant_NonConsolidatedMember | 15000150 | |
| Net assets (5-year summary) | InterimInstant_NonConsolidatedMember | 3779051000 | JPY |
| Net assets (5-year summary) | Prior1YearInstant_NonConsolidatedMember | 2298321000 | JPY |
| Total assets (5-year summary) | InterimInstant_NonConsolidatedMember | 6368772000 | JPY |
| Total assets (5-year summary) | Prior1YearInstant_NonConsolidatedMember | 4945808000 | JPY |
| Basic earnings loss per share (5-year summary) | InterimDuration_NonConsolidatedMember | 32.45 | |
| Basic earnings loss per share (5-year summary) | Prior1YearDuration_NonConsolidatedMember | 54.92 | |
| Diluted earnings per share (5-year summary) | InterimDuration_NonConsolidatedMember | 30.37 | |
| Diluted earnings per share (5-year summary) | Prior1YearDuration_NonConsolidatedMember | － | |
| Dividend paid per share (5-year summary) | InterimDuration_NonConsolidatedMember | 16.00 | |
| Dividend paid per share (5-year summary) | Prior1YearDuration_NonConsolidatedMember | － | |
| Equity to asset ratio (5-year summary) | InterimInstant_NonConsolidatedMember | 0.593 | |
| Equity to asset ratio (5-year summary) | Prior1YearInstant_NonConsolidatedMember | 0.465 | |
| Net cash provided by used in operating activities (5-year summary) | InterimDuration_NonConsolidatedMember | 779728000 | JPY |
| Net cash provided by used in operating activities (5-year summary) | Prior1YearDuration_NonConsolidatedMember | 1086314000 | JPY |
| Net cash provided by used in investing activities (5-year summary) | InterimDuration_NonConsolidatedMember | 59316000 | JPY |
| Net cash provided by used in investing activities (5-year summary) | Prior1YearDuration_NonConsolidatedMember | -73247000 | JPY |
| Net cash provided by used in financing activities (5-year summary) | InterimDuration_NonConsolidatedMember | 759704000 | JPY |
| Net cash provided by used in financing activities (5-year summary) | Prior1YearDuration_NonConsolidatedMember | -407752000 | JPY |
| Cash and cash equivalents (5-year summary) | InterimInstant_NonConsolidatedMember | 2522438000 | JPY |
| Cash and cash equivalents (5-year summary) | Prior1YearInstant_NonConsolidatedMember | 923689000 | JPY |
| Revenue IFRS (5-year summary) | Prior1InterimDuration_NonConsolidatedMember | 1511861000 | JPY |
| Revenue IFRS (5-year summary) | InterimDuration_NonConsolidatedMember | 1728708000 | JPY |
| Revenue IFRS (5-year summary) | Prior1YearDuration_NonConsolidatedMember | 3126231000 | JPY |
| Profit loss before tax IFRS (5-year summary) | Prior1InterimDuration_NonConsolidatedMember | 532653000 | JPY |
| Profit loss before tax IFRS (5-year summary) | InterimDuration_NonConsolidatedMember | 715567000 | JPY |
| Profit loss before tax IFRS (5-year summary) | Prior1YearDuration_NonConsolidatedMember | 1216727000 | JPY |
| Profit loss attributable to owners of parent IFRS (5-year summary) | Prior1InterimDuration_NonConsolidatedMember | 373585000 | JPY |
| Profit loss attributable to owners of parent IFRS (5-year summary) | InterimDuration_NonConsolidatedMember | 496914000 | JPY |
| Profit loss attributable to owners of parent IFRS (5-year summary) | Prior1YearDuration_NonConsolidatedMember | 902661000 | JPY |
| Comprehensive income attributable to owners of parent IFRS (5-year summary) | Prior1InterimDuration_NonConsolidatedMember | 374578000 | JPY |
| Comprehensive income attributable to owners of parent IFRS (5-year summary) | InterimDuration_NonConsolidatedMember | 496914000 | JPY |
| Comprehensive income attributable to owners of parent IFRS (5-year summary) | Prior1YearDuration_NonConsolidatedMember | 904387000 | JPY |
| Equity in earnings losses of affiliates if equity method is applied IFRS (5-year summary) | 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 · 13 of 13 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 · 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 · total assets | pass |
| statement vs summary · total assets | pass |