Half-year report · HY
4427.TEDINET S100Y3J2
Period2025-10-01 → 2026-03-31
Filed2026-05-14
StandardJapan GAAP
ConsolidatedYes
Data checks14 of 14 passed
Key figures · 43
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥2.9bn | 2025-10-01 → 2026-03-31 | Cons. | Net sales |
| Revenue | ¥6.2bn | 2024-10-01 → 2025-09-30 | Cons. | Net sales (5-year summary) |
| Revenue | ¥3.0bn | 2024-10-01 → 2025-03-31 | Cons. | Net sales |
| Operating income | ¥154m | 2025-10-01 → 2026-03-31 | Cons. | Operating income |
| Operating income | ¥171m | 2024-10-01 → 2025-03-31 | Cons. | Operating income |
| Ordinary income | ¥204m | 2025-10-01 → 2026-03-31 | Cons. | Ordinary income |
| Ordinary income | ¥236m | 2024-10-01 → 2025-03-31 | Cons. | Ordinary income |
| Profit before tax | ¥146m | 2025-10-01 → 2026-03-31 | Cons. | Income before income taxes |
| Profit before tax | ¥236m | 2024-10-01 → 2025-03-31 | Cons. | Income before income taxes |
| Net income (owners) | −¥36m | 2025-10-01 → 2026-03-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥16m | 2024-10-01 → 2025-09-30 | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥179m | 2024-10-01 → 2025-03-31 | Cons. | Profit loss attributable to owners of parent |
| Net income | ¥13m | 2025-10-01 → 2026-03-31 | Cons. | Profit loss |
| Net income | ¥186m | 2024-10-01 → 2025-03-31 | Cons. | Profit loss |
| Total assets | ¥3.4bn | at 2026-03-31 | Cons. | Assets |
| Total assets | ¥3.6bn | at 2025-09-30 | Cons. | Assets |
| Total assets | ¥3.6bn | at 2025-03-31 | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥1.5bn | at 2026-03-31 | Cons. | Liabilities |
| Total liabilities | ¥1.8bn | at 2025-09-30 | Cons. | Liabilities |
| Net assets / equity | ¥1.9bn | at 2026-03-31 | Cons. | Net assets |
| Net assets / equity | ¥1.8bn | at 2025-09-30 | Cons. | Net assets |
| Net assets / equity | ¥1.9bn | at 2025-03-31 | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥1.2bn | at 2026-03-31 | Cons. | Cash and deposits |
| Cash and deposits | ¥1.4bn | at 2025-09-30 | Cons. | Cash and deposits |
| Cash & equivalents | ¥1.1bn | at 2026-03-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥1.2bn | at 2025-09-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥1.3bn | at 2025-03-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥1.6bn | at 2024-09-30v | Cons. | Cash and cash equivalents |
| Operating cash flow | −¥13m | 2025-10-01 → 2026-03-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥99m | 2024-10-01 → 2025-09-30 | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | −¥54m | 2024-10-01 → 2025-03-31 | Cons. | Net cash provided by used in operating activities |
| Investing cash flow | −¥114m | 2025-10-01 → 2026-03-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥322m | 2024-10-01 → 2025-09-30 | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥177m | 2024-10-01 → 2025-03-31 | Cons. | Net cash provided by used in investment activities |
| Financing cash flow | −¥38m | 2025-10-01 → 2026-03-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | −¥120m | 2024-10-01 → 2025-09-30 | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥97m | 2024-10-01 → 2025-03-31 | Cons. | Net cash provided by used in financing activities |
| EPS (basic) | ¥-3.55 | 2025-10-01 → 2026-03-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥1.61 | 2024-10-01 → 2025-09-30 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥17.48 | 2024-10-01 → 2025-03-31 | Cons. | Basic earnings loss per share (5-year summary) |
| Equity ratio | 40.1% | at 2026-03-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 37.6% | at 2025-09-30 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 39.8% | at 2025-03-31 | Cons. | 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
| Segment | Item | Period | Value |
|---|---|---|---|
| Otherother segments | revenue | 2025-10-01 → 2026-03-31 | ¥173m |
| Otherother segments | revenue external | 2025-10-01 → 2026-03-31 | ¥173m |
| Otherother segments | segment profit | 2025-10-01 → 2026-03-31 | ¥61m |
| Reconciling Itemsreconciling | segment profit | 2025-10-01 → 2026-03-31 | −¥270m |
| AIreportable segment | revenue | 2025-10-01 → 2026-03-31 | ¥112m |
| AIreportable segment | revenue external | 2025-10-01 → 2026-03-31 | ¥112m |
| AIreportable segment | segment profit | 2025-10-01 → 2026-03-31 | −¥15m |
| Test Centerreportable segment | revenue | 2025-10-01 → 2026-03-31 | ¥1.7bn |
| Test Centerreportable segment | revenue external | 2025-10-01 → 2026-03-31 | ¥1.7bn |
| Test Centerreportable segment | segment profit | 2025-10-01 → 2026-03-31 | ¥176m |
| Test Licensingreportable segment | revenue | 2025-10-01 → 2026-03-31 | ¥374m |
| Test Licensingreportable segment | revenue external | 2025-10-01 → 2026-03-31 | ¥374m |
| Test Licensingreportable segment | segment profit | 2025-10-01 → 2026-03-31 | ¥111m |
| Test Operation And System Developmentreportable segment | revenue | 2025-10-01 → 2026-03-31 | ¥517m |
| Test Operation And System Developmentreportable segment | revenue external | 2025-10-01 → 2026-03-31 | ¥517m |
| Test Operation And System Developmentreportable segment | segment profit | 2025-10-01 → 2026-03-31 | ¥91m |
| —segment total | revenue | 2025-10-01 → 2026-03-31 | ¥2.9bn |
| —segment total | revenue external | 2025-10-01 → 2026-03-31 | ¥2.9bn |
| —segment total | segment profit | 2025-10-01 → 2026-03-31 | ¥424m |
| Otherother segments | revenue | 2024-10-01 → 2025-03-31 | ¥200m |
| Otherother segments | revenue external | 2024-10-01 → 2025-03-31 | ¥200m |
| Otherother segments | segment profit | 2024-10-01 → 2025-03-31 | ¥64m |
| Reconciling Itemsreconciling | segment profit | 2024-10-01 → 2025-03-31 | −¥337m |
| AIreportable segment | revenue | 2024-10-01 → 2025-03-31 | ¥106m |
| AIreportable segment | revenue external | 2024-10-01 → 2025-03-31 | ¥106m |
| AIreportable segment | segment profit | 2024-10-01 → 2025-03-31 | ¥37m |
| Test Centerreportable segment | revenue | 2024-10-01 → 2025-03-31 | ¥1.5bn |
| Test Centerreportable segment | revenue external | 2024-10-01 → 2025-03-31 | ¥1.5bn |
| Test Centerreportable segment | segment profit | 2024-10-01 → 2025-03-31 | ¥89m |
| Test Licensingreportable segment | revenue | 2024-10-01 → 2025-03-31 | ¥404m |
| Test Licensingreportable segment | revenue external | 2024-10-01 → 2025-03-31 | ¥404m |
| Test Licensingreportable segment | segment profit | 2024-10-01 → 2025-03-31 | ¥104m |
| Test Operation And System Developmentreportable segment | revenue | 2024-10-01 → 2025-03-31 | ¥782m |
| Test Operation And System Developmentreportable segment | revenue external | 2024-10-01 → 2025-03-31 | ¥782m |
| Test Operation And System Developmentreportable segment | segment profit | 2024-10-01 → 2025-03-31 | ¥214m |
| —segment total | revenue | 2024-10-01 → 2025-03-31 | ¥3.0bn |
| —segment total | revenue external | 2024-10-01 → 2025-03-31 | ¥3.0bn |
| —segment total | segment profit | 2024-10-01 → 2025-03-31 | ¥508m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 516
| Item | Context | Value | Unit |
|---|---|---|---|
| Decrease increase in notes and accounts receivable trade ope cf | Prior1InterimDuration | -157465000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | InterimDuration | -49361000 | JPY |
| Decrease increase in inventories ope cf | Prior1InterimDuration | 5525000 | JPY |
| Decrease increase in inventories ope cf | InterimDuration | 2491000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | Prior1InterimDuration | -10574000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | InterimDuration | 7894000 | JPY |
| Increase decrease in contract liabilities ope cf | Prior1InterimDuration | -10626000 | JPY |
| Increase decrease in contract liabilities ope cf | InterimDuration | -26933000 | JPY |
| Other net ope cf | Prior1InterimDuration | 69265000 | JPY |
| Other net ope cf | InterimDuration | -129963000 | JPY |
| Subtotal ope cf | Prior1InterimDuration | 28961000 | JPY |
| Subtotal ope cf | InterimDuration | -51693000 | JPY |
| Interest and dividends income received ope cf inv cf | Prior1InterimDuration | 3544000 | JPY |
| Interest and dividends income received ope cf inv cf | InterimDuration | 7412000 | JPY |
| Interest expenses paid ope cf fin cf | Prior1InterimDuration | -10928000 | JPY |
| Interest expenses paid ope cf fin cf | InterimDuration | -5602000 | JPY |
| Income taxes paid refund ope cf | Prior1InterimDuration | -75496000 | JPY |
| Income taxes paid refund ope cf | InterimDuration | 36825000 | JPY |
| Net cash provided by used in operating activities | Prior1InterimDuration | -53919000 | JPY |
| Net cash provided by used in operating activities | InterimDuration | -13058000 | JPY |
| Purchase of property plant and equipment inv cf | Prior1InterimDuration | -22376000 | JPY |
| Purchase of property plant and equipment inv cf | InterimDuration | -8066000 | JPY |
| Purchase of intangible assets inv cf | Prior1InterimDuration | -125175000 | JPY |
| Purchase of intangible assets inv cf | InterimDuration | -85199000 | JPY |
| Proceeds from sales of investment securities inv cf | Prior1InterimDuration | － | JPY |
| Proceeds from sales of investment securities inv cf | InterimDuration | 10945000 | JPY |
| Payments for lease deposits inv cf | Prior1InterimDuration | -29728000 | JPY |
| Payments for lease deposits inv cf | InterimDuration | -28546000 | JPY |
| Collection of lease deposits inv cf | Prior1InterimDuration | 311000 | JPY |
| Collection of lease deposits inv cf | InterimDuration | － | JPY |
| Other net inv cf | Prior1InterimDuration | 64000 | JPY |
| Other net inv cf | InterimDuration | -3022000 | JPY |
| Net cash provided by used in investment activities | Prior1InterimDuration | -176905000 | JPY |
| Net cash provided by used in investment activities | InterimDuration | -113888000 | JPY |
| Net increase decrease in short term loans payable fin cf | Prior1InterimDuration | 166700000 | JPY |
| Net increase decrease in short term loans payable fin cf | InterimDuration | -200000000 | JPY |
| Proceeds from long term loans payable fin cf | Prior1InterimDuration | 20000000 | JPY |
| Proceeds from long term loans payable fin cf | InterimDuration | 200000000 | JPY |
| Repayment of long term loans payable fin cf | Prior1InterimDuration | -253409000 | JPY |
| Repayment of long term loans payable fin cf | InterimDuration | -44226000 | JPY |
| Redemption of bonds fin cf | Prior1InterimDuration | -35900000 | JPY |
| Redemption of bonds fin cf | InterimDuration | － | JPY |
| Proceeds from share issuance to non controlling shareholders fin cf | Prior1InterimDuration | 6074000 | JPY |
| Proceeds from share issuance to non controlling shareholders fin cf | InterimDuration | 5830000 | JPY |
| Net cash provided by used in financing activities | Prior1InterimDuration | -96534000 | JPY |
| Net cash provided by used in financing activities | InterimDuration | -38395000 | JPY |
| Effect of exchange rate change on cash and cash equivalents | Prior1InterimDuration | 12654000 | JPY |
| Effect of exchange rate change on cash and cash equivalents | InterimDuration | 12252000 | JPY |
| Net increase decrease in cash and cash equivalents | Prior1InterimDuration | -314704000 | JPY |
| Net increase decrease in cash and cash equivalents | InterimDuration | -153089000 | 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 · 14 of 14 passed
| balance sheet identity | pass |
| balance sheet identity | pass |
| 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 · revenue | pass |
| statement vs summary · total assets | pass |
| statement vs summary · total assets | pass |