Half-year report · HY

Period2026-01-01 → 2026-06-30
Filed2026-08-10
StandardJapan GAAP
ConsolidatedYes
Data checks14 of 14 passed
Key figures · 47
MetricValuePeriodScopeSource row
Revenue¥10.4bn2026-01-01 → 2026-06-30Cons.Net sales
Revenue¥23.7bn2025-01-01 → 2025-12-31Cons.Net sales (5-year summary)
Revenue¥12.1bn2025-01-01 → 2025-06-30Cons.Net sales
Operating income¥922m2026-01-01 → 2026-06-30Cons.Operating income
Operating income¥2.1bn2025-01-01 → 2025-06-30Cons.Operating income
Ordinary income¥1.3bn2026-01-01 → 2026-06-30Cons.Ordinary income
Ordinary income¥4.3bn2025-01-01 → 2025-12-31Cons.Ordinary income loss (5-year summary)
Ordinary income¥2.4bn2025-01-01 → 2025-06-30Cons.Ordinary income
Profit before tax¥1.1bn2026-01-01 → 2026-06-30Cons.Income before income taxes
Profit before tax¥2.3bn2025-01-01 → 2025-06-30Cons.Income before income taxes
Net income (owners)¥663m2026-01-01 → 2026-06-30Cons.Profit loss attributable to owners of parent
Net income (owners)¥2.5bn2025-01-01 → 2025-12-31Cons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥1.6bn2025-01-01 → 2025-06-30Cons.Profit loss attributable to owners of parent
Net income¥660m2026-01-01 → 2026-06-30Cons.Profit loss
Net income¥1.6bn2025-01-01 → 2025-06-30Cons.Profit loss
Total assets¥26.8bnat 2026-06-30Cons.Assets
Total assets¥27.5bnat 2025-12-31Cons.Assets
Total assets¥29.0bnat 2025-06-30Cons.Total assets (5-year summary)
Total liabilities¥6.8bnat 2026-06-30Cons.Liabilities
Total liabilities¥7.1bnat 2025-12-31Cons.Liabilities
Net assets / equity¥20.0bnat 2026-06-30Cons.Net assets
Net assets / equity¥20.4bnat 2025-12-31Cons.Net assets
Net assets / equity¥20.5bnat 2025-06-30Cons.Net assets (5-year summary)
Cash and deposits¥6.6bnat 2026-06-30Cons.Cash and deposits
Cash and deposits¥7.8bnat 2025-12-31Cons.Cash and deposits
Cash & equivalents¥6.6bnat 2026-06-30Cons.Cash and cash equivalents
Cash & equivalents¥7.8bnat 2025-12-31Cons.Cash and cash equivalents
Cash & equivalents¥10.7bnat 2025-06-30Cons.Cash and cash equivalents
Cash & equivalents¥11.9bnat 2024-12-31vCons.Cash and cash equivalents
Operating cash flow¥1.0bn2026-01-01 → 2026-06-30Cons.Net cash provided by used in operating activities
Operating cash flow¥2.0bn2025-01-01 → 2025-12-31Cons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥1.7bn2025-01-01 → 2025-06-30Cons.Net cash provided by used in operating activities
Investing cash flow−¥395m2026-01-01 → 2026-06-30Cons.Net cash provided by used in investment activities
Investing cash flow−¥2.2bn2025-01-01 → 2025-12-31Cons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥568m2025-01-01 → 2025-06-30Cons.Net cash provided by used in investment activities
Financing cash flow−¥1.9bn2026-01-01 → 2026-06-30Cons.Net cash provided by used in financing activities
Financing cash flow−¥3.8bn2025-01-01 → 2025-12-31Cons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥2.2bn2025-01-01 → 2025-06-30Cons.Net cash provided by used in financing activities
EPS (basic)¥9.582026-01-01 → 2026-06-30Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥35.442025-01-01 → 2025-12-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥23.182025-01-01 → 2025-06-30Cons.Basic earnings loss per share (5-year summary)
EPS (diluted)¥9.552026-01-01 → 2026-06-30Cons.Diluted earnings per share (5-year summary)
EPS (diluted)¥35.322025-01-01 → 2025-12-31Cons.Diluted earnings per share (5-year summary)
EPS (diluted)¥23.12025-01-01 → 2025-06-30Cons.Diluted earnings per share (5-year summary)
Equity ratio74.3%at 2026-06-30Cons.Equity to asset ratio (5-year summary)
Equity ratio73.9%at 2025-12-31Cons.Equity to asset ratio (5-year summary)
Equity ratio70.4%at 2025-06-30Cons.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 · 42
SegmentItemPeriodValue
Reconciling Itemsreconcilingrevenue2026-01-01 → 2026-06-30−¥79m
Reconciling Itemsreconcilingrevenue intersegment2026-01-01 → 2026-06-30−¥79m
Reconciling Itemsreconcilingsegment profit2026-01-01 → 2026-06-30¥19m
Care Welfare IT Systems Businessreportable segmentrevenue2026-01-01 → 2026-06-30¥411m
Care Welfare IT Systems Businessreportable segmentrevenue external2026-01-01 → 2026-06-30¥411m
Care Welfare IT Systems Businessreportable segmentsegment profit2026-01-01 → 2026-06-30−¥130m
Medicine Receipt Computer And Related Businessreportable segmentrevenue2026-01-01 → 2026-06-30¥1.2bn
Medicine Receipt Computer And Related Businessreportable segmentrevenue external2026-01-01 → 2026-06-30¥1.2bn
Medicine Receipt Computer And Related Businessreportable segmentsegment profit2026-01-01 → 2026-06-30−¥254m
Other Businessreportable segmentrevenue2026-01-01 → 2026-06-30¥538m
Other Businessreportable segmentrevenue external2026-01-01 → 2026-06-30¥470m
Other Businessreportable segmentrevenue intersegment2026-01-01 → 2026-06-30¥68m
Other Businessreportable segmentsegment profit2026-01-01 → 2026-06-30¥11m
Pharmacy Receipt Computer And Related Businessreportable segmentrevenue2026-01-01 → 2026-06-30¥8.3bn
Pharmacy Receipt Computer And Related Businessreportable segmentrevenue external2026-01-01 → 2026-06-30¥8.3bn
Pharmacy Receipt Computer And Related Businessreportable segmentrevenue intersegment2026-01-01 → 2026-06-30¥11m
Pharmacy Receipt Computer And Related Businessreportable segmentsegment profit2026-01-01 → 2026-06-30¥1.3bn
—segment totalrevenue2026-01-01 → 2026-06-30¥10.5bn
—segment totalrevenue external2026-01-01 → 2026-06-30¥10.4bn
—segment totalrevenue intersegment2026-01-01 → 2026-06-30¥79m
—segment totalsegment profit2026-01-01 → 2026-06-30¥902m
Reconciling Itemsreconcilingrevenue2025-01-01 → 2025-06-30−¥68m
Reconciling Itemsreconcilingrevenue intersegment2025-01-01 → 2025-06-30−¥68m
Reconciling Itemsreconcilingsegment profit2025-01-01 → 2025-06-30¥21m
Care Welfare IT Systems Businessreportable segmentrevenue2025-01-01 → 2025-06-30¥262m
Care Welfare IT Systems Businessreportable segmentrevenue external2025-01-01 → 2025-06-30¥262m
Care Welfare IT Systems Businessreportable segmentsegment profit2025-01-01 → 2025-06-30−¥169m
Medicine Receipt Computer And Related Businessreportable segmentrevenue2025-01-01 → 2025-06-30¥1.5bn
Medicine Receipt Computer And Related Businessreportable segmentrevenue external2025-01-01 → 2025-06-30¥1.5bn
Medicine Receipt Computer And Related Businessreportable segmentsegment profit2025-01-01 → 2025-06-30¥80m
Other Businessreportable segmentrevenue2025-01-01 → 2025-06-30¥571m
Other Businessreportable segmentrevenue external2025-01-01 → 2025-06-30¥512m
Other Businessreportable segmentrevenue intersegment2025-01-01 → 2025-06-30¥59m
Other Businessreportable segmentsegment profit2025-01-01 → 2025-06-30¥23m
Pharmacy Receipt Computer And Related Businessreportable segmentrevenue2025-01-01 → 2025-06-30¥9.9bn
Pharmacy Receipt Computer And Related Businessreportable segmentrevenue external2025-01-01 → 2025-06-30¥9.9bn
Pharmacy Receipt Computer And Related Businessreportable segmentrevenue intersegment2025-01-01 → 2025-06-30¥9m
Pharmacy Receipt Computer And Related Businessreportable segmentsegment profit2025-01-01 → 2025-06-30¥2.1bn
—segment totalrevenue2025-01-01 → 2025-06-30¥12.2bn
—segment totalrevenue external2025-01-01 → 2025-06-30¥12.1bn
—segment totalrevenue intersegment2025-01-01 → 2025-06-30¥68m
—segment totalsegment profit2025-01-01 → 2025-06-30¥2.1bn

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

All source rows · 521
ItemContextValueUnit
Net salesInterimDuration_ReportableSegmentsMember10514000000JPY
Net salesInterimDuration_ReconcilingItemsMember-79000000JPY
Net salesInterimDuration10434000000JPY
Operating incomeInterimDuration_jpcrp040300-ssr_E05155-000PharmacyReceiptComputerAndRelatedBusinessReportableSegmentsMember1276000000JPY
Operating incomeInterimDuration_jpcrp040300-ssr_E05155-000MedicineReceiptComputerAndRelatedBusinessReportableSegmentsMember-254000000JPY
Operating incomeInterimDuration_jpcrp040300-ssr_E05155-000CareWelfareITSystemsBusinessReportableSegmentsMember-130000000JPY
Operating incomeInterimDuration_jpcrp040300-ssr_E05155-000OtherBusinessReportableSegmentsMember11000000JPY
Operating incomeInterimDuration_ReportableSegmentsMember902000000JPY
Operating incomeInterimDuration_ReconcilingItemsMember19000000JPY
Operating incomeInterimDuration922000000JPY
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)近畿財務局長
Filing date cover pageFilingDateInstant2026-08-10
Semi annual accounting period cover pageFilingDateInstant
Original text (Japanese)第44期中(自 2026年1月1日 至 2026年6月30日)
Company name cover pageFilingDateInstant
Original text (Japanese)株式会社イーエムシステムズ(商号 株式会社EMシステムズ)
Company name in english cover pageFilingDateInstantEM SYSTEMS CO.,LTD.
Title and name of representative cover pageFilingDateInstant
Original text (Japanese)代表取締役社長執行役員 國光 宏昌
Address of registered headquarter cover pageFilingDateInstant
Original text (Japanese)大阪市淀川区宮原一丁目6番1号
Telephone number address of registered headquarter cover pageFilingDateInstant
Original text (Japanese)06(6397)1888(代表)
Name of contact person address of registered headquarter cover pageFilingDateInstant
Original text (Japanese)上席執行役員 経営戦略本部長 小林 大悟
Nearest place of contact cover pageFilingDateInstant
Original text (Japanese)大阪市淀川区宮原一丁目6番1号
Telephone number nearest place of contact cover pageFilingDateInstant
Original text (Japanese)06(6397)1888(代表)
Name of contact person nearest place of contact cover pageFilingDateInstant
Original text (Japanese)上席執行役員 経営戦略本部長 小林 大悟
Place for public inspection cover page (text)FilingDateInstantText · Plus
Edinet codeFilingDateInstantE05155
Fund codeFilingDateInstant-
Security codeFilingDateInstant48200
Filer name in japaneseFilingDateInstant
Original text (Japanese)株式会社イーエムシステムズ
Filer name in englishFilingDateInstantEM SYSTEMS CO.,LTD.
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 preparedFilingDateInstanttrue
Industry code when consolidated financial statements are prepared in accordance with industry specific regulationsFilingDateInstantCTE
Industry code when financial statements are prepared in accordance with industry specific regulationsFilingDateInstant-
Current fiscal year start dateFilingDateInstant2026-01-01
Current period end dateFilingDateInstant2026-06-30
Type of current periodFilingDateInstantHY
Current fiscal year end dateFilingDateInstant2026-12-31
Previous fiscal year start dateFilingDateInstant2025-01-01
Comparative period end dateFilingDateInstant2025-06-30
Previous fiscal year end dateFilingDateInstant2025-12-31
Next fiscal year start dateFilingDateInstant-
End date of quarterly or semi annual period of next fiscal yearFilingDateInstant-
Amendment flagFilingDateInstantfalse
Identification of document subject to amendmentFilingDateInstant-
Report amendment flagFilingDateInstantfalse

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 2025-12-31pass
balance sheet identityconsolidated 2026-06-30pass rounding
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2025-12-31pass
statement vs summary · net assetsconsolidated 2026-06-30pass
statement vs summary · net income attributable to parentconsolidated 2025-01-01/2025-06-30pass
statement vs summary · net income attributable to parentconsolidated 2026-01-01/2026-06-30pass
statement vs summary · operating cash flowconsolidated 2025-01-01/2025-06-30pass
statement vs summary · operating cash flowconsolidated 2026-01-01/2026-06-30pass
statement vs summary · revenueconsolidated 2025-01-01/2025-06-30pass
statement vs summary · revenueconsolidated 2026-01-01/2026-06-30pass
statement vs summary · total assetsconsolidated 2025-12-31pass
statement vs summary · total assetsconsolidated 2026-06-30pass