Half-year report · HY
4771.TEDINET S100X3J4
Period2025-04-01 → 2025-09-30
Filed2025-11-13
StandardJapan GAAP
ConsolidatedYes
Data checks14 of 14 passed
Key figures · 44
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥9.0bn | 2025-04-01 → 2025-09-30 | Cons. | Net sales |
| Revenue | ¥17.1bn | 2024-04-01 → 2025-03-31 | Cons. | Net sales (5-year summary) |
| Revenue | ¥7.1bn | 2024-04-01 → 2024-09-30 | Cons. | Net sales |
| Operating income | ¥937m | 2025-04-01 → 2025-09-30 | Cons. | Operating income |
| Operating income | ¥625m | 2024-04-01 → 2024-09-30 | Cons. | Operating income |
| Ordinary income | ¥958m | 2025-04-01 → 2025-09-30 | Cons. | Ordinary income |
| Ordinary income | ¥2.7bn | 2024-04-01 → 2025-03-31 | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥639m | 2024-04-01 → 2024-09-30 | Cons. | Ordinary income |
| Profit before tax | ¥959m | 2025-04-01 → 2025-09-30 | Cons. | Income before income taxes |
| Profit before tax | ¥639m | 2024-04-01 → 2024-09-30 | Cons. | Income before income taxes |
| Net income (owners) | ¥648m | 2025-04-01 → 2025-09-30 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥1.8bn | 2024-04-01 → 2025-03-31 | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥405m | 2024-04-01 → 2024-09-30 | Cons. | Profit loss attributable to owners of parent |
| Net income | ¥648m | 2025-04-01 → 2025-09-30 | Cons. | Profit loss |
| Net income | ¥405m | 2024-04-01 → 2024-09-30 | Cons. | Profit loss |
| Total assets | ¥18.1bn | at 2025-09-30 | Cons. | Assets |
| Total assets | ¥17.3bn | at 2025-03-31 | Cons. | Assets |
| Total assets | ¥15.3bn | at 2024-09-30 | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥4.5bn | at 2025-09-30 | Cons. | Liabilities |
| Total liabilities | ¥4.1bn | at 2025-03-31 | Cons. | Liabilities |
| Net assets / equity | ¥13.6bn | at 2025-09-30 | Cons. | Net assets |
| Net assets / equity | ¥13.2bn | at 2025-03-31 | Cons. | Net assets |
| Net assets / equity | ¥12.1bn | at 2024-09-30 | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥5.1bn | at 2025-09-30 | Cons. | Cash and deposits |
| Cash and deposits | ¥5.8bn | at 2025-03-31 | Cons. | Cash and deposits |
| Cash & equivalents | ¥5.1bn | at 2025-09-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥5.8bn | at 2025-03-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥4.7bn | at 2024-09-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥5.2bn | at 2024-03-31v | Cons. | Cash and cash equivalents |
| Operating cash flow | ¥1.2bn | 2025-04-01 → 2025-09-30 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥3.7bn | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥823m | 2024-04-01 → 2024-09-30 | Cons. | Net cash provided by used in operating activities |
| Investing cash flow | −¥1.7bn | 2025-04-01 → 2025-09-30 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥2.9bn | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥1.4bn | 2024-04-01 → 2024-09-30 | Cons. | Net cash provided by used in investment activities |
| Financing cash flow | −¥296m | 2025-04-01 → 2025-09-30 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | −¥225m | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥71m | 2024-04-01 → 2024-09-30 | Cons. | Net cash provided by used in financing activities |
| EPS (basic) | ¥43.78 | 2025-04-01 → 2025-09-30 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥123.4 | 2024-04-01 → 2025-03-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥27.71 | 2024-04-01 → 2024-09-30 | Cons. | Basic earnings loss per share (5-year summary) |
| Equity ratio | 75.1% | at 2025-09-30 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 76.4% | at 2025-03-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 78.9% | at 2024-09-30 | 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 · 62
| Segment | Item | Period | Value |
|---|---|---|---|
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue | 2025-04-01 → 2025-09-30 | ¥34m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue external | 2025-04-01 → 2025-09-30 | ¥31m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue intersegment | 2025-04-01 → 2025-09-30 | ¥3m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | segment profit | 2025-04-01 → 2025-09-30 | ¥3m |
| Accounting Service Incomereportable segment | revenue | 2025-04-01 → 2025-09-30 | ¥2.2bn |
| Accounting Service Incomereportable segment | revenue external | 2025-04-01 → 2025-09-30 | ¥2.2bn |
| Accounting Service Incomereportable segment | segment profit | 2025-04-01 → 2025-09-30 | ¥584m |
| Business Solution Incomereportable segment | revenue | 2025-04-01 → 2025-09-30 | ¥2.5bn |
| Business Solution Incomereportable segment | revenue external | 2025-04-01 → 2025-09-30 | ¥2.5bn |
| Business Solution Incomereportable segment | revenue intersegment | 2025-04-01 → 2025-09-30 | ¥1m |
| Business Solution Incomereportable segment | segment profit | 2025-04-01 → 2025-09-30 | −¥166m |
| Consulting Incomereportable segment | revenue | 2025-04-01 → 2025-09-30 | ¥4.0bn |
| Consulting Incomereportable segment | revenue external | 2025-04-01 → 2025-09-30 | ¥4.0bn |
| Consulting Incomereportable segment | revenue intersegment | 2025-04-01 → 2025-09-30 | ¥2m |
| Consulting Incomereportable segment | segment profit | 2025-04-01 → 2025-09-30 | ¥1.2bn |
| Real Estate Lease Incomereportable segment | revenue | 2025-04-01 → 2025-09-30 | ¥58m |
| Real Estate Lease Incomereportable segment | revenue external | 2025-04-01 → 2025-09-30 | ¥53m |
| Real Estate Lease Incomereportable segment | revenue intersegment | 2025-04-01 → 2025-09-30 | ¥4m |
| Real Estate Lease Incomereportable segment | segment profit | 2025-04-01 → 2025-09-30 | ¥12m |
| System Development Incomereportable segment | revenue | 2025-04-01 → 2025-09-30 | ¥1.3bn |
| System Development Incomereportable segment | revenue external | 2025-04-01 → 2025-09-30 | ¥143m |
| System Development Incomereportable segment | revenue intersegment | 2025-04-01 → 2025-09-30 | ¥1.1bn |
| System Development Incomereportable segment | segment profit | 2025-04-01 → 2025-09-30 | −¥172m |
| —segment total | revenue | 2025-04-01 → 2025-09-30 | ¥10.0bn |
| —segment total | revenue external | 2025-04-01 → 2025-09-30 | ¥8.9bn |
| —segment total | revenue intersegment | 2025-04-01 → 2025-09-30 | ¥1.1bn |
| —segment total | segment profit | 2025-04-01 → 2025-09-30 | ¥1.5bn |
| Total Of Reportable Segments And Otherssegment total | revenue | 2025-04-01 → 2025-09-30 | ¥10.1bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2025-04-01 → 2025-09-30 | ¥9.0bn |
| Total Of Reportable Segments And Otherssegment total | revenue intersegment | 2025-04-01 → 2025-09-30 | ¥1.1bn |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2025-04-01 → 2025-09-30 | ¥1.5bn |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue | 2024-04-01 → 2024-09-30 | ¥33m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue external | 2024-04-01 → 2024-09-30 | ¥30m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue intersegment | 2024-04-01 → 2024-09-30 | ¥3m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | segment profit | 2024-04-01 → 2024-09-30 | ¥3m |
| Accounting Service Incomereportable segment | revenue | 2024-04-01 → 2024-09-30 | ¥2.0bn |
| Accounting Service Incomereportable segment | revenue external | 2024-04-01 → 2024-09-30 | ¥2.0bn |
| Accounting Service Incomereportable segment | segment profit | 2024-04-01 → 2024-09-30 | ¥541m |
| Business Solution Incomereportable segment | revenue | 2024-04-01 → 2024-09-30 | ¥1.9bn |
| Business Solution Incomereportable segment | revenue external | 2024-04-01 → 2024-09-30 | ¥1.9bn |
| Business Solution Incomereportable segment | revenue intersegment | 2024-04-01 → 2024-09-30 | ¥1m |
| Business Solution Incomereportable segment | segment profit | 2024-04-01 → 2024-09-30 | −¥119m |
| Consulting Incomereportable segment | revenue | 2024-04-01 → 2024-09-30 | ¥3.1bn |
| Consulting Incomereportable segment | revenue external | 2024-04-01 → 2024-09-30 | ¥3.0bn |
| Consulting Incomereportable segment | revenue intersegment | 2024-04-01 → 2024-09-30 | ¥3m |
| Consulting Incomereportable segment | segment profit | 2024-04-01 → 2024-09-30 | ¥741m |
| Real Estate Lease Incomereportable segment | revenue | 2024-04-01 → 2024-09-30 | ¥58m |
| Real Estate Lease Incomereportable segment | revenue external | 2024-04-01 → 2024-09-30 | ¥54m |
| Real Estate Lease Incomereportable segment | revenue intersegment | 2024-04-01 → 2024-09-30 | ¥4m |
| Real Estate Lease Incomereportable segment | segment profit | 2024-04-01 → 2024-09-30 | ¥14m |
| System Development Incomereportable segment | revenue | 2024-04-01 → 2024-09-30 | ¥1.4bn |
| System Development Incomereportable segment | revenue external | 2024-04-01 → 2024-09-30 | ¥149m |
| System Development Incomereportable segment | revenue intersegment | 2024-04-01 → 2024-09-30 | ¥1.3bn |
| System Development Incomereportable segment | segment profit | 2024-04-01 → 2024-09-30 | −¥19m |
| —segment total | revenue | 2024-04-01 → 2024-09-30 | ¥8.4bn |
| —segment total | revenue external | 2024-04-01 → 2024-09-30 | ¥7.1bn |
| —segment total | revenue intersegment | 2024-04-01 → 2024-09-30 | ¥1.3bn |
| —segment total | segment profit | 2024-04-01 → 2024-09-30 | ¥1.2bn |
| Total Of Reportable Segments And Otherssegment total | revenue | 2024-04-01 → 2024-09-30 | ¥8.4bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2024-04-01 → 2024-09-30 | ¥7.1bn |
| Total Of Reportable Segments And Otherssegment total | revenue intersegment | 2024-04-01 → 2024-09-30 | ¥1.3bn |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2024-04-01 → 2024-09-30 | ¥1.2bn |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 495
| Item | Context | Value | Unit |
|---|---|---|---|
| Operating income | Prior1InterimDuration_jpcrp040300-ssr_E05107-000BusinessSolutionIncomeReportableSegmentsMember | -118809000 | JPY |
| Operating income | Prior1InterimDuration_jpcrp040300-ssr_E05107-000RealEstateLeaseIncomeReportableSegmentsMember | 14141000 | JPY |
| Operating income | Prior1InterimDuration_jpcrp040300-ssr_E05107-000SystemDevelopmentIncomeReportableSegmentsMember | -18543000 | JPY |
| Operating income | Prior1InterimDuration_ReportableSegmentsMember | 1159373000 | JPY |
| Operating income | Prior1InterimDuration_OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusinessActivitiesMember | 2699000 | JPY |
| Operating income | Prior1InterimDuration_TotalOfReportableSegmentsAndOthersMember | 1162072000 | JPY |
| Revenues from external customers | InterimDuration_jpcrp040300-ssr_E05107-000AccountingServiceIncomeReportableSegmentsMember | 2223459000 | JPY |
| Revenues from external customers | InterimDuration_jpcrp040300-ssr_E05107-000ConsultingIncomeReportableSegmentsMember | 3993163000 | JPY |
| Revenues from external customers | InterimDuration_jpcrp040300-ssr_E05107-000BusinessSolutionIncomeReportableSegmentsMember | 2513263000 | JPY |
| Revenues from external customers | InterimDuration_jpcrp040300-ssr_E05107-000RealEstateLeaseIncomeReportableSegmentsMember | 53279000 | JPY |
| Revenues from external customers | InterimDuration_jpcrp040300-ssr_E05107-000SystemDevelopmentIncomeReportableSegmentsMember | 142600000 | JPY |
| Revenues from external customers | InterimDuration_ReportableSegmentsMember | 8925766000 | JPY |
| Revenues from external customers | InterimDuration_OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusinessActivitiesMember | 30615000 | JPY |
| Revenues from external customers | InterimDuration_TotalOfReportableSegmentsAndOthersMember | 8956382000 | JPY |
| Transactions with other segments | InterimDuration_jpcrp040300-ssr_E05107-000AccountingServiceIncomeReportableSegmentsMember | － | JPY |
| Transactions with other segments | InterimDuration_jpcrp040300-ssr_E05107-000ConsultingIncomeReportableSegmentsMember | 1620000 | JPY |
| Transactions with other segments | InterimDuration_jpcrp040300-ssr_E05107-000BusinessSolutionIncomeReportableSegmentsMember | 1276000 | JPY |
| Transactions with other segments | InterimDuration_jpcrp040300-ssr_E05107-000RealEstateLeaseIncomeReportableSegmentsMember | 4350000 | JPY |
| Transactions with other segments | InterimDuration_jpcrp040300-ssr_E05107-000SystemDevelopmentIncomeReportableSegmentsMember | 1116101000 | JPY |
| Transactions with other segments | InterimDuration_ReportableSegmentsMember | 1123348000 | JPY |
| Transactions with other segments | InterimDuration_OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusinessActivitiesMember | 3067000 | JPY |
| Transactions with other segments | InterimDuration_TotalOfReportableSegmentsAndOthersMember | 1126415000 | JPY |
| Net sales | InterimDuration_jpcrp040300-ssr_E05107-000AccountingServiceIncomeReportableSegmentsMember | 2223459000 | JPY |
| Net sales | InterimDuration_jpcrp040300-ssr_E05107-000ConsultingIncomeReportableSegmentsMember | 3994783000 | JPY |
| Net sales | InterimDuration_jpcrp040300-ssr_E05107-000BusinessSolutionIncomeReportableSegmentsMember | 2514540000 | JPY |
| Net sales | InterimDuration_jpcrp040300-ssr_E05107-000RealEstateLeaseIncomeReportableSegmentsMember | 57629000 | JPY |
| Net sales | InterimDuration_jpcrp040300-ssr_E05107-000SystemDevelopmentIncomeReportableSegmentsMember | 1258701000 | JPY |
| Net sales | InterimDuration_ReportableSegmentsMember | 10049115000 | JPY |
| Net sales | InterimDuration_OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusinessActivitiesMember | 33682000 | JPY |
| Net sales | InterimDuration_TotalOfReportableSegmentsAndOthersMember | 10082798000 | JPY |
| Operating income | InterimDuration_jpcrp040300-ssr_E05107-000AccountingServiceIncomeReportableSegmentsMember | 584147000 | JPY |
| Operating income | InterimDuration_jpcrp040300-ssr_E05107-000ConsultingIncomeReportableSegmentsMember | 1214647000 | JPY |
| Operating income | InterimDuration_jpcrp040300-ssr_E05107-000BusinessSolutionIncomeReportableSegmentsMember | -165821000 | JPY |
| Operating income | InterimDuration_jpcrp040300-ssr_E05107-000RealEstateLeaseIncomeReportableSegmentsMember | 12370000 | JPY |
| Operating income | InterimDuration_jpcrp040300-ssr_E05107-000SystemDevelopmentIncomeReportableSegmentsMember | -171551000 | JPY |
| Operating income | InterimDuration_ReportableSegmentsMember | 1473792000 | JPY |
| Operating income | InterimDuration_OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusinessActivitiesMember | 2919000 | JPY |
| Operating income | InterimDuration_TotalOfReportableSegmentsAndOthersMember | 1476711000 | JPY |
| Document title cover page | FilingDateInstant | Original text (Japanese)半期報告書 | |
| Clause of stipulation cover page | FilingDateInstant | 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 page | FilingDateInstant | Original text (Japanese)近畿財務局長 | |
| Filing date cover page | FilingDateInstant | 2025-11-13 | |
| Semi annual accounting period cover page | FilingDateInstant | Original text (Japanese)第36期中（自 2025年４月１日 至 2025年９月30日） | |
| Company name cover page | FilingDateInstant | Original text (Japanese)株式会社エフアンドエム | |
| Company name in english cover page | FilingDateInstant | F&M CO.,LTD. | |
| Title and name of representative cover page | FilingDateInstant | Original text (Japanese)代表取締役社長 森中 一郎 | |
| Address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)大阪府吹田市江坂町１丁目23番38号 | |
| Telephone number address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)０６（６３３９）７１７７（代表） | |
| Name of contact person address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)管理本部長 松尾 麻希 | |
| Nearest place of contact cover page | FilingDateInstant | Original text (Japanese)大阪府吹田市江坂町１丁目23番38号 |
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 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 · 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 |