Half-year report · HY
469A.TEDINET S100YQR0
Period2025-12-01 → 2026-05-31
Filed2026-07-15
StandardJapan GAAP
ConsolidatedNo
Data checks12 of 12 passed
Key figures · 46
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥1.5bn | 2025-12-01 → 2026-05-31 | Standalone | Net sales |
| Revenue | ¥2.9bn | 2024-12-01 → 2025-11-30 | Standalone | Net sales (5-year summary) |
| Revenue | ¥1.3bn | 2024-12-01 → 2025-05-31 | Standalone | Net sales |
| Operating income | −¥13m | 2025-12-01 → 2026-05-31 | Standalone | Operating income |
| Operating income | ¥85m | 2024-12-01 → 2025-05-31 | Standalone | Operating income |
| Ordinary income | −¥22m | 2025-12-01 → 2026-05-31 | Standalone | Ordinary income |
| Ordinary income | ¥267m | 2024-12-01 → 2025-11-30 | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥84m | 2024-12-01 → 2025-05-31 | Standalone | Ordinary income |
| Profit before tax | −¥22m | 2025-12-01 → 2026-05-31 | Standalone | Income before income taxes |
| Profit before tax | ¥84m | 2024-12-01 → 2025-05-31 | Standalone | Income before income taxes |
| Net income | ¥8m | 2025-12-01 → 2026-05-31 | Standalone | Profit loss |
| Net income | ¥249m | 2024-12-01 → 2025-11-30 | Standalone | Net income loss (5-year summary) |
| Net income | ¥100m | 2024-12-01 → 2025-05-31 | Standalone | Profit loss |
| Total assets | ¥2.5bn | at 2026-05-31 | Standalone | Assets |
| Total assets | ¥1.9bn | at 2025-11-30 | Standalone | Assets |
| Total assets | ¥1.7bn | at 2025-05-31 | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥1.6bn | at 2026-05-31 | Standalone | Liabilities |
| Total liabilities | ¥1.3bn | at 2025-11-30 | Standalone | Liabilities |
| Net assets / equity | ¥855m | at 2026-05-31 | Standalone | Net assets |
| Net assets / equity | ¥599m | at 2025-11-30 | Standalone | Net assets |
| Net assets / equity | ¥450m | at 2025-05-31 | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥649m | at 2026-05-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥570m | at 2025-11-30 | Standalone | Cash and deposits |
| Cash & equivalents | ¥649m | at 2026-05-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥570m | at 2025-11-30 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥587m | at 2025-05-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥816m | at 2024-11-30d | Standalone | Cash and cash equivalents |
| Operating cash flow | −¥89m | 2025-12-01 → 2026-05-31 | Standalone | Net cash provided by used in operating activities |
| Operating cash flow | −¥15m | 2024-12-01 → 2025-11-30 | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | −¥102m | 2024-12-01 → 2025-05-31 | Standalone | Net cash provided by used in operating activities |
| Investing cash flow | −¥308m | 2025-12-01 → 2026-05-31 | Standalone | Net cash provided by used in investment activities |
| Investing cash flow | −¥102m | 2024-12-01 → 2025-11-30 | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥69m | 2024-12-01 → 2025-05-31 | Standalone | Net cash provided by used in investment activities |
| Financing cash flow | ¥476m | 2025-12-01 → 2026-05-31 | Standalone | Net cash provided by used in financing activities |
| Financing cash flow | −¥129m | 2024-12-01 → 2025-11-30 | Standalone | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥59m | 2024-12-01 → 2025-05-31 | Standalone | Net cash provided by used in financing activities |
| EPS (basic) | ¥7.35 | 2025-12-01 → 2026-05-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥263.59 | 2024-12-01 → 2025-11-30 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥105.9 | 2024-12-01 → 2025-05-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥7.07 | 2025-12-01 → 2026-05-31 | Standalone | Diluted earnings per share (5-year summary) |
| Equity ratio | 34.5% | at 2026-05-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 32.1% | at 2025-11-30 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 26.1% | at 2025-05-31 | Standalone | Equity to asset ratio (5-year summary) |
| Shares issued | 1,086,090 | at 2026-05-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 965,487 | at 2025-11-30 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 675,000 | at 2025-05-31 | 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 · 431
| Item | Context | Value | Unit |
|---|---|---|---|
| Increase decrease in allowance for doubtful accounts ope cf | InterimDuration_NonConsolidatedMember | 1439000 | JPY |
| Interest and dividends income ope cf | Prior1InterimDuration_NonConsolidatedMember | -364000 | JPY |
| Interest and dividends income ope cf | InterimDuration_NonConsolidatedMember | -646000 | JPY |
| Interest expenses ope cf | Prior1InterimDuration_NonConsolidatedMember | 3799000 | JPY |
| Interest expenses ope cf | InterimDuration_NonConsolidatedMember | 3320000 | JPY |
| Listing expenses ope cf | Prior1InterimDuration_NonConsolidatedMember | － | JPY |
| Listing expenses ope cf | InterimDuration_NonConsolidatedMember | 9191000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | Prior1InterimDuration_NonConsolidatedMember | -92668000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | InterimDuration_NonConsolidatedMember | -92648000 | JPY |
| Decrease increase in prepaid expenses ope cf | Prior1InterimDuration_NonConsolidatedMember | 4966000 | JPY |
| Decrease increase in prepaid expenses ope cf | InterimDuration_NonConsolidatedMember | -16825000 | JPY |
| Decrease increase in inventories ope cf | Prior1InterimDuration_NonConsolidatedMember | 9027000 | JPY |
| Decrease increase in inventories ope cf | InterimDuration_NonConsolidatedMember | 4206000 | JPY |
| Increase decrease in accounts payable trade ope cf | Prior1InterimDuration_NonConsolidatedMember | － | JPY |
| Increase decrease in accounts payable trade ope cf | InterimDuration_NonConsolidatedMember | -2133000 | JPY |
| Increase decrease in accounts payable other ope cf | Prior1InterimDuration_NonConsolidatedMember | 3129000 | JPY |
| Increase decrease in accounts payable other ope cf | InterimDuration_NonConsolidatedMember | 49958000 | JPY |
| Increase decrease in contract liabilities ope cf | Prior1InterimDuration_NonConsolidatedMember | -72868000 | JPY |
| Increase decrease in contract liabilities ope cf | InterimDuration_NonConsolidatedMember | 7761000 | JPY |
| Increase decrease in deposits received ope cf | Prior1InterimDuration_NonConsolidatedMember | 4267000 | JPY |
| Increase decrease in deposits received ope cf | InterimDuration_NonConsolidatedMember | 3460000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | Prior1InterimDuration_NonConsolidatedMember | -14154000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | InterimDuration_NonConsolidatedMember | -21950000 | JPY |
| Other net ope cf | Prior1InterimDuration_NonConsolidatedMember | -19840000 | JPY |
| Other net ope cf | InterimDuration_NonConsolidatedMember | 5531000 | JPY |
| Subtotal ope cf | Prior1InterimDuration_NonConsolidatedMember | -52439000 | JPY |
| Subtotal ope cf | InterimDuration_NonConsolidatedMember | -27881000 | JPY |
| Interest and dividends income received ope cf inv cf | Prior1InterimDuration_NonConsolidatedMember | 364000 | JPY |
| Interest and dividends income received ope cf inv cf | InterimDuration_NonConsolidatedMember | 646000 | JPY |
| Interest expenses paid ope cf fin cf | Prior1InterimDuration_NonConsolidatedMember | -3767000 | JPY |
| Interest expenses paid ope cf fin cf | InterimDuration_NonConsolidatedMember | -3687000 | JPY |
| Income taxes paid ope cf | Prior1InterimDuration_NonConsolidatedMember | -46201000 | JPY |
| Income taxes paid ope cf | InterimDuration_NonConsolidatedMember | -58128000 | JPY |
| Net cash provided by used in operating activities | Prior1InterimDuration_NonConsolidatedMember | -102044000 | JPY |
| Net cash provided by used in operating activities | InterimDuration_NonConsolidatedMember | -89052000 | JPY |
| Purchase of property plant and equipment inv cf | Prior1InterimDuration_NonConsolidatedMember | -62107000 | JPY |
| Purchase of property plant and equipment inv cf | InterimDuration_NonConsolidatedMember | -68998000 | JPY |
| Purchase of intangible assets inv cf | Prior1InterimDuration_NonConsolidatedMember | -1467000 | JPY |
| Purchase of intangible assets inv cf | InterimDuration_NonConsolidatedMember | － | JPY |
| Payments for transfer of business2 inv cf | Prior1InterimDuration_NonConsolidatedMember | － | JPY |
| Payments for transfer of business2 inv cf | InterimDuration_NonConsolidatedMember | -225000000 | JPY |
| Payments for guarantee deposits inv cf | Prior1InterimDuration_NonConsolidatedMember | -5094000 | JPY |
| Payments for guarantee deposits inv cf | InterimDuration_NonConsolidatedMember | -14091000 | JPY |
| Other net inv cf | Prior1InterimDuration_NonConsolidatedMember | － | JPY |
| Other net inv cf | InterimDuration_NonConsolidatedMember | 50000 | JPY |
| Net cash provided by used in investment activities | Prior1InterimDuration_NonConsolidatedMember | -68669000 | JPY |
| Net cash provided by used in investment activities | InterimDuration_NonConsolidatedMember | -308040000 | JPY |
| Increase in short term loans payable fin cf | Prior1InterimDuration_NonConsolidatedMember | － | JPY |
| Increase in short term loans payable fin cf | InterimDuration_NonConsolidatedMember | 150000000 | JPY |
| Proceeds from long term loans payable fin cf | Prior1InterimDuration_NonConsolidatedMember | 90000000 | 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 rounding |
| 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 · 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 |