Half-year report · HY

Period2025-10-01 → 2026-03-31
Filed2026-05-14
StandardJapan GAAP
ConsolidatedYes
Data checks14 of 14 passed
Key figures · 43
MetricValuePeriodScopeSource row
Revenue¥2.9bn2025-10-01 → 2026-03-31Cons.Net sales
Revenue¥6.2bn2024-10-01 → 2025-09-30Cons.Net sales (5-year summary)
Revenue¥3.0bn2024-10-01 → 2025-03-31Cons.Net sales
Operating income¥154m2025-10-01 → 2026-03-31Cons.Operating income
Operating income¥171m2024-10-01 → 2025-03-31Cons.Operating income
Ordinary income¥204m2025-10-01 → 2026-03-31Cons.Ordinary income
Ordinary income¥236m2024-10-01 → 2025-03-31Cons.Ordinary income
Profit before tax¥146m2025-10-01 → 2026-03-31Cons.Income before income taxes
Profit before tax¥236m2024-10-01 → 2025-03-31Cons.Income before income taxes
Net income (owners)−¥36m2025-10-01 → 2026-03-31Cons.Profit loss attributable to owners of parent
Net income (owners)¥16m2024-10-01 → 2025-09-30Cons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥179m2024-10-01 → 2025-03-31Cons.Profit loss attributable to owners of parent
Net income¥13m2025-10-01 → 2026-03-31Cons.Profit loss
Net income¥186m2024-10-01 → 2025-03-31Cons.Profit loss
Total assets¥3.4bnat 2026-03-31Cons.Assets
Total assets¥3.6bnat 2025-09-30Cons.Assets
Total assets¥3.6bnat 2025-03-31Cons.Total assets (5-year summary)
Total liabilities¥1.5bnat 2026-03-31Cons.Liabilities
Total liabilities¥1.8bnat 2025-09-30Cons.Liabilities
Net assets / equity¥1.9bnat 2026-03-31Cons.Net assets
Net assets / equity¥1.8bnat 2025-09-30Cons.Net assets
Net assets / equity¥1.9bnat 2025-03-31Cons.Net assets (5-year summary)
Cash and deposits¥1.2bnat 2026-03-31Cons.Cash and deposits
Cash and deposits¥1.4bnat 2025-09-30Cons.Cash and deposits
Cash & equivalents¥1.1bnat 2026-03-31Cons.Cash and cash equivalents
Cash & equivalents¥1.2bnat 2025-09-30Cons.Cash and cash equivalents
Cash & equivalents¥1.3bnat 2025-03-31Cons.Cash and cash equivalents
Cash & equivalents¥1.6bnat 2024-09-30vCons.Cash and cash equivalents
Operating cash flow−¥13m2025-10-01 → 2026-03-31Cons.Net cash provided by used in operating activities
Operating cash flow¥99m2024-10-01 → 2025-09-30Cons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow−¥54m2024-10-01 → 2025-03-31Cons.Net cash provided by used in operating activities
Investing cash flow−¥114m2025-10-01 → 2026-03-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥322m2024-10-01 → 2025-09-30Cons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥177m2024-10-01 → 2025-03-31Cons.Net cash provided by used in investment activities
Financing cash flow−¥38m2025-10-01 → 2026-03-31Cons.Net cash provided by used in financing activities
Financing cash flow−¥120m2024-10-01 → 2025-09-30Cons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥97m2024-10-01 → 2025-03-31Cons.Net cash provided by used in financing activities
EPS (basic)¥-3.552025-10-01 → 2026-03-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥1.612024-10-01 → 2025-09-30Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥17.482024-10-01 → 2025-03-31Cons.Basic earnings loss per share (5-year summary)
Equity ratio40.1%at 2026-03-31Cons.Equity to asset ratio (5-year summary)
Equity ratio37.6%at 2025-09-30Cons.Equity to asset ratio (5-year summary)
Equity ratio39.8%at 2025-03-31Cons.Equity to asset ratio (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 · 38
SegmentItemPeriodValue
Otherother segmentsrevenue2025-10-01 → 2026-03-31¥173m
Otherother segmentsrevenue external2025-10-01 → 2026-03-31¥173m
Otherother segmentssegment profit2025-10-01 → 2026-03-31¥61m
Reconciling Itemsreconcilingsegment profit2025-10-01 → 2026-03-31−¥270m
AIreportable segmentrevenue2025-10-01 → 2026-03-31¥112m
AIreportable segmentrevenue external2025-10-01 → 2026-03-31¥112m
AIreportable segmentsegment profit2025-10-01 → 2026-03-31−¥15m
Test Centerreportable segmentrevenue2025-10-01 → 2026-03-31¥1.7bn
Test Centerreportable segmentrevenue external2025-10-01 → 2026-03-31¥1.7bn
Test Centerreportable segmentsegment profit2025-10-01 → 2026-03-31¥176m
Test Licensingreportable segmentrevenue2025-10-01 → 2026-03-31¥374m
Test Licensingreportable segmentrevenue external2025-10-01 → 2026-03-31¥374m
Test Licensingreportable segmentsegment profit2025-10-01 → 2026-03-31¥111m
Test Operation And System Developmentreportable segmentrevenue2025-10-01 → 2026-03-31¥517m
Test Operation And System Developmentreportable segmentrevenue external2025-10-01 → 2026-03-31¥517m
Test Operation And System Developmentreportable segmentsegment profit2025-10-01 → 2026-03-31¥91m
—segment totalrevenue2025-10-01 → 2026-03-31¥2.9bn
—segment totalrevenue external2025-10-01 → 2026-03-31¥2.9bn
—segment totalsegment profit2025-10-01 → 2026-03-31¥424m
Otherother segmentsrevenue2024-10-01 → 2025-03-31¥200m
Otherother segmentsrevenue external2024-10-01 → 2025-03-31¥200m
Otherother segmentssegment profit2024-10-01 → 2025-03-31¥64m
Reconciling Itemsreconcilingsegment profit2024-10-01 → 2025-03-31−¥337m
AIreportable segmentrevenue2024-10-01 → 2025-03-31¥106m
AIreportable segmentrevenue external2024-10-01 → 2025-03-31¥106m
AIreportable segmentsegment profit2024-10-01 → 2025-03-31¥37m
Test Centerreportable segmentrevenue2024-10-01 → 2025-03-31¥1.5bn
Test Centerreportable segmentrevenue external2024-10-01 → 2025-03-31¥1.5bn
Test Centerreportable segmentsegment profit2024-10-01 → 2025-03-31¥89m
Test Licensingreportable segmentrevenue2024-10-01 → 2025-03-31¥404m
Test Licensingreportable segmentrevenue external2024-10-01 → 2025-03-31¥404m
Test Licensingreportable segmentsegment profit2024-10-01 → 2025-03-31¥104m
Test Operation And System Developmentreportable segmentrevenue2024-10-01 → 2025-03-31¥782m
Test Operation And System Developmentreportable segmentrevenue external2024-10-01 → 2025-03-31¥782m
Test Operation And System Developmentreportable segmentsegment profit2024-10-01 → 2025-03-31¥214m
—segment totalrevenue2024-10-01 → 2025-03-31¥3.0bn
—segment totalrevenue external2024-10-01 → 2025-03-31¥3.0bn
—segment totalsegment profit2024-10-01 → 2025-03-31¥508m

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

All source rows · 516
ItemContextValueUnit
Treasury stockPrior1YearInstant-19953000JPY
Treasury stockInterimInstant-19953000JPY
Shareholders equityPrior1YearInstant1559627000JPY
Shareholders equityInterimInstant1523351000JPY
Foreign currency translation adjustmentPrior1YearInstant-204837000JPY
Foreign currency translation adjustmentInterimInstant-165227000JPY
Valuation and translation adjustmentsPrior1YearInstant-204837000JPY
Valuation and translation adjustmentsInterimInstant-165227000JPY
Non controlling interestsPrior1YearInstant475850000JPY
Non controlling interestsInterimInstant535384000JPY
Net assetsPrior1YearInstant1830640000JPY
Net assetsInterimInstant1893509000JPY
Liabilities and net assetsPrior1YearInstant3607827000JPY
Liabilities and net assetsInterimInstant3389751000JPY
Net salesPrior1InterimDuration2953924000JPY
Net salesInterimDuration2893056000JPY
Cost of salesPrior1InterimDuration1952165000JPY
Cost of salesInterimDuration1954428000JPY
Gross profitPrior1InterimDuration1001758000JPY
Gross profitInterimDuration938627000JPY
Selling general and administrative expensesPrior1InterimDuration830348000JPY
Selling general and administrative expensesInterimDuration784380000JPY
Operating incomePrior1InterimDuration171409000JPY
Operating incomeInterimDuration154247000JPY
Interest income noiPrior1InterimDuration2067000JPY
Interest income noiInterimDuration4096000JPY
Dividends income noiPrior1InterimDuration1104000JPY
Dividends income noiInterimDuration520000JPY
Foreign exchange gains noiPrior1InterimDuration97147000JPY
Foreign exchange gains noiInterimDuration-JPY
Gain on sales of investment securities noiPrior1InterimDuration-JPY
Gain on sales of investment securities noiInterimDuration10945000JPY
Insurance income noePrior1InterimDuration30248000JPY
Insurance income noeInterimDuration81572000JPY
Other noiPrior1InterimDuration3931000JPY
Other noiInterimDuration4888000JPY
Non operating incomePrior1InterimDuration134499000JPY
Non operating incomeInterimDuration102022000JPY
Interest expenses noePrior1InterimDuration4897000JPY
Interest expenses noeInterimDuration5765000JPY
Investment partnership management fee noePrior1InterimDuration37065000JPY
Investment partnership management fee noeInterimDuration25621000JPY
Bad debts expenses noePrior1InterimDuration23844000JPY
Bad debts expenses noeInterimDuration-JPY
Foreign exchange losses noePrior1InterimDuration-JPY
Foreign exchange losses noeInterimDuration20175000JPY
Other noePrior1InterimDuration3989000JPY
Other noeInterimDuration690000JPY
Non operating expensesPrior1InterimDuration69797000JPY
Non operating expensesInterimDuration52253000JPY

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 · 14 of 14 passed
balance sheet identityconsolidated 2025-09-30pass
balance sheet identityconsolidated 2026-03-31pass
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2025-09-30pass
statement vs summary · net assetsconsolidated 2026-03-31pass
statement vs summary · net income attributable to parentconsolidated 2024-10-01/2025-03-31pass
statement vs summary · net income attributable to parentconsolidated 2025-10-01/2026-03-31pass
statement vs summary · operating cash flowconsolidated 2024-10-01/2025-03-31pass
statement vs summary · operating cash flowconsolidated 2025-10-01/2026-03-31pass
statement vs summary · revenueconsolidated 2024-10-01/2025-03-31pass
statement vs summary · revenueconsolidated 2025-10-01/2026-03-31pass
statement vs summary · total assetsconsolidated 2025-09-30pass
statement vs summary · total assetsconsolidated 2026-03-31pass