Half-year report · HY

Period2025-09-01 → 2026-02-28
Filed2026-04-14
StandardJapan GAAP
ConsolidatedNo
Data checks12 of 12 passed
Key figures · 47
MetricValuePeriodScopeSource row
Revenue¥1.0bn2025-09-01 → 2026-02-28StandaloneNet sales
Revenue¥1.7bn2024-09-01 → 2025-08-31StandaloneNet sales (5-year summary)
Revenue¥729m2024-09-01 → 2025-02-28StandaloneNet sales
Operating income¥105m2025-09-01 → 2026-02-28StandaloneOperating income
Operating income¥32m2024-09-01 → 2025-02-28StandaloneOperating income
Ordinary income¥103m2025-09-01 → 2026-02-28StandaloneOrdinary income
Ordinary income¥93m2024-09-01 → 2025-08-31StandaloneOrdinary income loss (5-year summary)
Ordinary income¥17m2024-09-01 → 2025-02-28StandaloneOrdinary income
Profit before tax¥103m2025-09-01 → 2026-02-28StandaloneIncome before income taxes
Profit before tax¥17m2024-09-01 → 2025-02-28StandaloneIncome before income taxes
Net income¥87m2025-09-01 → 2026-02-28StandaloneProfit loss
Net income¥112m2024-09-01 → 2025-08-31StandaloneNet income loss (5-year summary)
Net income¥15m2024-09-01 → 2025-02-28StandaloneProfit loss
Total assets¥2.3bnat 2026-02-28StandaloneAssets
Total assets¥2.1bnat 2025-08-31StandaloneAssets
Total assets¥1.9bnat 2025-02-28StandaloneTotal assets (5-year summary)
Total liabilities¥778mat 2026-02-28StandaloneLiabilities
Total liabilities¥684mat 2025-08-31StandaloneLiabilities
Net assets / equity¥1.5bnat 2026-02-28StandaloneNet assets
Net assets / equity¥1.4bnat 2025-08-31StandaloneNet assets
Net assets / equity¥1.3bnat 2025-02-28StandaloneNet assets (5-year summary)
Cash and deposits¥1.6bnat 2026-02-28StandaloneCash and deposits
Cash and deposits¥1.6bnat 2025-08-31StandaloneCash and deposits
Cash & equivalents¥1.6bnat 2026-02-28StandaloneCash and cash equivalents
Cash & equivalents¥1.6bnat 2025-08-31StandaloneCash and cash equivalents
Cash & equivalents¥1.4bnat 2025-02-28StandaloneCash and cash equivalents
Cash & equivalents¥557mat 2024-08-31vStandaloneCash and cash equivalents
Operating cash flow¥112m2025-09-01 → 2026-02-28StandaloneNet cash provided by used in operating activities
Operating cash flow¥291m2024-09-01 → 2025-08-31StandaloneNet cash provided by used in operating activities (5-year summary)
Operating cash flow¥133m2024-09-01 → 2025-02-28StandaloneNet cash provided by used in operating activities
Investing cash flow−¥122m2025-09-01 → 2026-02-28StandaloneNet cash provided by used in investment activities
Investing cash flow−¥27m2024-09-01 → 2025-08-31StandaloneNet cash provided by used in investing activities (5-year summary)
Investing cash flow−¥4m2024-09-01 → 2025-02-28StandaloneNet cash provided by used in investment activities
Financing cash flow−¥6m2025-09-01 → 2026-02-28StandaloneNet cash provided by used in financing activities
Financing cash flow¥753m2024-09-01 → 2025-08-31StandaloneNet cash provided by used in financing activities (5-year summary)
Financing cash flow¥756m2024-09-01 → 2025-02-28StandaloneNet cash provided by used in financing activities
EPS (basic)¥10.752025-09-01 → 2026-02-28StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥14.322024-09-01 → 2025-08-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥1.972024-09-01 → 2025-02-28StandaloneBasic earnings loss per share (5-year summary)
EPS (diluted)¥10.572025-09-01 → 2026-02-28StandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥14.32024-09-01 → 2025-08-31StandaloneDiluted earnings per share (5-year summary)
Equity ratio65.9%at 2026-02-28StandaloneEquity to asset ratio (5-year summary)
Equity ratio67.1%at 2025-08-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio69.4%at 2025-02-28StandaloneEquity to asset ratio (5-year summary)
Shares issued8,230,000at 2026-02-28StandaloneTotal number of issued shares (5-year summary)
Shares issued8,219,500at 2025-08-31StandaloneTotal number of issued shares (5-year summary)
Shares issued8,219,500at 2025-02-28StandaloneTotal 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.

Segments · 24
SegmentItemPeriodValue
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue2025-09-01 → 2026-02-28¥150,000
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue external2025-09-01 → 2026-02-28¥150,000
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentssegment profit2025-09-01 → 2026-02-28¥122,000
Buddycom Businessreportable segmentrevenue2025-09-01 → 2026-02-28¥1.0bn
Buddycom Businessreportable segmentrevenue external2025-09-01 → 2026-02-28¥1.0bn
Buddycom Businessreportable segmentsegment profit2025-09-01 → 2026-02-28¥105m
—segment totalrevenue2025-09-01 → 2026-02-28¥1.0bn
—segment totalrevenue external2025-09-01 → 2026-02-28¥1.0bn
—segment totalsegment profit2025-09-01 → 2026-02-28¥105m
Total Of Reportable Segments And Otherssegment totalrevenue2025-09-01 → 2026-02-28¥1.0bn
Total Of Reportable Segments And Otherssegment totalrevenue external2025-09-01 → 2026-02-28¥1.0bn
Total Of Reportable Segments And Otherssegment totalsegment profit2025-09-01 → 2026-02-28¥105m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue2024-09-01 → 2025-02-28¥1m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue external2024-09-01 → 2025-02-28¥1m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentssegment profit2024-09-01 → 2025-02-28¥1m
Buddycom Businessreportable segmentrevenue2024-09-01 → 2025-02-28¥728m
Buddycom Businessreportable segmentrevenue external2024-09-01 → 2025-02-28¥728m
Buddycom Businessreportable segmentsegment profit2024-09-01 → 2025-02-28¥31m
—segment totalrevenue2024-09-01 → 2025-02-28¥728m
—segment totalrevenue external2024-09-01 → 2025-02-28¥728m
—segment totalsegment profit2024-09-01 → 2025-02-28¥31m
Total Of Reportable Segments And Otherssegment totalrevenue2024-09-01 → 2025-02-28¥729m
Total Of Reportable Segments And Otherssegment totalrevenue external2024-09-01 → 2025-02-28¥729m
Total Of Reportable Segments And Otherssegment totalsegment profit2024-09-01 → 2025-02-28¥32m

Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.

All source rows · 422
ItemContextValueUnit
Transactions with other segmentsInterimDuration_NonConsolidatedMember-JPY
Net salesInterimDuration_NonConsolidatedMember_jpcrp040300-ssr_E37095-000BuddycomBusinessReportableSegmentMember1027849000JPY
Net salesInterimDuration_NonConsolidatedMember_ReportableSegmentsMember1027849000JPY
Net salesInterimDuration_NonConsolidatedMember_OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusinessActivitiesMember150000JPY
Net salesInterimDuration_NonConsolidatedMember_TotalOfReportableSegmentsAndOthersMember1027999000JPY
Net salesInterimDuration_NonConsolidatedMember_ReconcilingItemsMember-JPY
Net salesInterimDuration_NonConsolidatedMember1027999000JPY
Operating incomeInterimDuration_NonConsolidatedMember_jpcrp040300-ssr_E37095-000BuddycomBusinessReportableSegmentMember104801000JPY
Operating incomeInterimDuration_NonConsolidatedMember_ReportableSegmentsMember104801000JPY
Operating incomeInterimDuration_NonConsolidatedMember_OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusinessActivitiesMember122000JPY
Operating incomeInterimDuration_NonConsolidatedMember_TotalOfReportableSegmentsAndOthersMember104924000JPY
Operating incomeInterimDuration_NonConsolidatedMember_ReconcilingItemsMember-JPY
Operating incomeInterimDuration_NonConsolidatedMember104924000JPY
Document title cover pageFilingDateInstant
Original text (Japanese)半期報告書
Clause of stipulation cover pageFilingDateInstant
Original text (Japanese)金融商品取引法第24条の5第1項の表の第1号
Place of filing cover pageFilingDateInstant
Original text (Japanese)関東財務局長
Filing date cover pageFilingDateInstant2026-04-14
Semi annual accounting period cover pageFilingDateInstant
Original text (Japanese)第23期中(自 2025年9月1日 至 2026年2月28日)
Company name cover pageFilingDateInstant
Original text (Japanese)株式会社サイエンスアーツ
Company name in english cover pageFilingDateInstantScience Arts, Inc.
Title and name of representative cover pageFilingDateInstant
Original text (Japanese)代表取締役社長 平岡 竜太朗
Address of registered headquarter cover pageFilingDateInstant
Original text (Japanese)東京都渋谷区渋谷一丁目2番5号 MFPR渋谷ビル5階
Telephone number address of registered headquarter cover pageFilingDateInstant
Original text (Japanese)03-6825-0619(代表)
Name of contact person address of registered headquarter cover pageFilingDateInstant
Original text (Japanese)取締役管理本部長 松田 拓也
Nearest place of contact cover pageFilingDateInstant
Original text (Japanese)東京都渋谷区渋谷一丁目2番5号 MFPR渋谷ビル5階
Telephone number nearest place of contact cover pageFilingDateInstant
Original text (Japanese)03-6825-0619(代表)
Name of contact person nearest place of contact cover pageFilingDateInstant
Original text (Japanese)取締役管理本部長 松田 拓也
Place for public inspection cover page (text)FilingDateInstantText · Plus
Edinet codeFilingDateInstantE37095
Fund codeFilingDateInstant-
Security codeFilingDateInstant44120
Filer name in japaneseFilingDateInstant
Original text (Japanese)株式会社サイエンスアーツ
Filer name in englishFilingDateInstantScience Arts, Inc.
Fund name in japaneseFilingDateInstant-
Fund name in englishFilingDateInstant-
Cabinet office ordinanceFilingDateInstant
Original text (Japanese)企業内容等の開示に関する内閣府令
Document typeFilingDateInstant
Original text (Japanese)第四号の三様式
Accounting standardsFilingDateInstantJapan GAAP
Whether consolidated financial statements are preparedFilingDateInstantfalse
Industry code when consolidated financial statements are prepared in accordance with industry specific regulationsFilingDateInstant-
Industry code when financial statements are prepared in accordance with industry specific regulationsFilingDateInstantcte
Current fiscal year start dateFilingDateInstant2025-09-01
Current period end dateFilingDateInstant2026-02-28
Type of current periodFilingDateInstantHY
Current fiscal year end dateFilingDateInstant2026-08-31
Previous fiscal year start dateFilingDateInstant2024-09-01
Comparative period end dateFilingDateInstant2025-02-28
Previous fiscal year end dateFilingDateInstant2025-08-31
Next fiscal year start dateFilingDateInstant-
End date of quarterly or semi annual period of next fiscal yearFilingDateInstant-

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 identitynon_consolidated 2025-08-31pass
balance sheet identitynon_consolidated 2026-02-28pass
dei present pass
period resolution pass
statement vs summary · net assetsnon_consolidated 2025-08-31pass
statement vs summary · net assetsnon_consolidated 2026-02-28pass
statement vs summary · operating cash flownon_consolidated 2024-09-01/2025-02-28pass
statement vs summary · operating cash flownon_consolidated 2025-09-01/2026-02-28pass
statement vs summary · revenuenon_consolidated 2024-09-01/2025-02-28pass
statement vs summary · revenuenon_consolidated 2025-09-01/2026-02-28pass
statement vs summary · total assetsnon_consolidated 2025-08-31pass
statement vs summary · total assetsnon_consolidated 2026-02-28pass