Quarterly report · Q2
4845.TEDINET S100SW0K
Period2023-07-01 → 2023-12-31
Filed2024-02-14
StandardIFRS
ConsolidatedYes
Data checks16 of 16 passed
Key figures · 61
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥5.7bn | 2023-07-01 → 2023-12-31 | Cons. | Revenue IFRS |
| Revenue | ¥2.9bn | 2023-10-01 → 2023-12-31d | Cons. | Revenue IFRS |
| Revenue | ¥12.6bn | 2022-07-01 → 2023-06-30 | Cons. | Revenue IFRS (5-year summary) |
| Revenue | ¥6.3bn | 2022-07-01 → 2022-12-31 | Cons. | Revenue IFRS |
| Revenue | ¥3.4bn | 2022-10-01 → 2022-12-31d | Cons. | Revenue IFRS |
| Operating income | −¥237m | 2023-07-01 → 2023-12-31 | Cons. | Operating profit loss IFRS |
| Operating income | −¥134m | 2023-10-01 → 2023-12-31d | Cons. | Operating profit loss IFRS |
| Operating income | ¥136m | 2022-07-01 → 2022-12-31 | Cons. | Operating profit loss IFRS |
| Operating income | ¥50m | 2022-10-01 → 2022-12-31d | Cons. | Operating profit loss IFRS |
| Profit before tax | −¥253m | 2023-07-01 → 2023-12-31 | Cons. | Profit loss before tax IFRS |
| Profit before tax | −¥138m | 2023-10-01 → 2023-12-31d | Cons. | Profit loss before tax IFRS |
| Profit before tax | ¥234m | 2022-07-01 → 2023-06-30 | Cons. | Profit loss before tax IFRS (5-year summary) |
| Profit before tax | ¥117m | 2022-07-01 → 2022-12-31 | Cons. | Profit loss before tax IFRS |
| Profit before tax | ¥46m | 2022-10-01 → 2022-12-31d | Cons. | Profit loss before tax IFRS |
| Net income (owners) | −¥246m | 2023-07-01 → 2023-12-31 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | −¥141m | 2023-10-01 → 2023-12-31d | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | −¥219m | 2022-07-01 → 2023-06-30 | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income (owners) | ¥90m | 2022-07-01 → 2022-12-31 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥39m | 2022-10-01 → 2022-12-31d | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income | −¥254m | 2023-07-01 → 2023-12-31 | Cons. | Profit loss IFRS |
| Net income | −¥140m | 2023-10-01 → 2023-12-31d | Cons. | Profit loss IFRS |
| Net income | ¥81m | 2022-07-01 → 2022-12-31 | Cons. | Profit loss IFRS |
| Net income | ¥30m | 2022-10-01 → 2022-12-31d | Cons. | Profit loss IFRS |
| Total assets | ¥17.7bn | at 2023-12-31 | Cons. | Assets IFRS |
| Total assets | ¥18.3bn | at 2023-06-30 | Cons. | Assets IFRS |
| Total assets | ¥20.2bn | at 2022-12-31 | Cons. | Total assets IFRS (5-year summary) |
| Total liabilities | ¥10.2bn | at 2023-12-31 | Cons. | Liabilities IFRS |
| Total liabilities | ¥10.2bn | at 2023-06-30 | Cons. | Liabilities IFRS |
| Net assets / equity | ¥7.5bn | at 2023-12-31 | Cons. | Equity IFRS |
| Net assets / equity | ¥8.1bn | at 2023-06-30 | Cons. | Equity IFRS |
| Net assets / equity | ¥8.7bn | at 2022-12-31 | Cons. | Equity IFRS |
| Net assets / equity | ¥9.0bn | at 2022-06-30d | Cons. | Equity IFRS |
| Equity (owners) | ¥7.2bn | at 2023-12-31 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥7.8bn | at 2023-06-30 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥8.4bn | at 2022-12-31 | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Cash & equivalents | ¥7.7bn | at 2023-12-31 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥7.7bn | at 2023-06-30 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥8.7bn | at 2022-12-31 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥9.6bn | at 2022-06-30d | Cons. | Cash and cash equivalents IFRS |
| Operating cash flow | ¥192m | 2023-07-01 → 2023-12-31 | Cons. | Net cash provided by used in operating activities IFRS |
| Operating cash flow | ¥601m | 2022-07-01 → 2023-06-30 | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Operating cash flow | ¥42m | 2022-07-01 → 2022-12-31 | Cons. | Net cash provided by used in operating activities IFRS |
| Investing cash flow | −¥7m | 2023-07-01 → 2023-12-31 | Cons. | Net cash provided by used in investing activities IFRS |
| Investing cash flow | −¥215m | 2022-07-01 → 2023-06-30 | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Investing cash flow | −¥172m | 2022-07-01 → 2022-12-31 | Cons. | Net cash provided by used in investing activities IFRS |
| Financing cash flow | −¥272m | 2023-07-01 → 2023-12-31 | Cons. | Net cash provided by used in financing activities IFRS |
| Financing cash flow | −¥2.3bn | 2022-07-01 → 2023-06-30 | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| Financing cash flow | −¥816m | 2022-07-01 → 2022-12-31 | Cons. | Net cash provided by used in financing activities IFRS |
| EPS (basic) | ¥-14.2 | 2023-07-01 → 2023-12-31 | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥-8.15 | 2023-10-01 → 2023-12-31d | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥-12.62 | 2022-07-01 → 2023-06-30 | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (basic) | ¥5.22 | 2022-07-01 → 2022-12-31 | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥2.26 | 2022-10-01 → 2022-12-31d | Cons. | Basic earnings loss per share IFRS |
| EPS (diluted) | ¥-14.2 | 2023-07-01 → 2023-12-31 | Cons. | Diluted earnings loss per share IFRS |
| EPS (diluted) | ¥-8.15 | 2023-10-01 → 2023-12-31d | Cons. | Diluted earnings loss per share IFRS |
| EPS (diluted) | ¥-12.64 | 2022-07-01 → 2023-06-30 | Cons. | Diluted earnings loss per share IFRS (5-year summary) |
| EPS (diluted) | ¥5.2 | 2022-07-01 → 2022-12-31 | Cons. | Diluted earnings loss per share IFRS |
| EPS (diluted) | ¥2.25 | 2022-10-01 → 2022-12-31d | Cons. | Diluted earnings loss per share IFRS |
| Equity ratio | 40.8% | at 2023-12-31 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 42.8% | at 2023-06-30 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 41.5% | at 2022-12-31 | Cons. | Ratio of owners equity to gross assets IFRS (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 · 16
| Segment | Item | Period | Value |
|---|---|---|---|
| Reconciling Itemsreconciling | revenue | 2023-07-01 → 2023-12-31 | −¥53m |
| Reconciling Itemsreconciling | revenue external | 2023-07-01 → 2023-12-31 | ¥1m |
| Reconciling Itemsreconciling | revenue intersegment | 2023-07-01 → 2023-12-31 | −¥55m |
| Reconciling Itemsreconciling | segment profit | 2023-07-01 → 2023-12-31 | −¥89m |
| —segment total | revenue | 2023-07-01 → 2023-12-31 | ¥5.7bn |
| —segment total | revenue external | 2023-07-01 → 2023-12-31 | ¥5.7bn |
| —segment total | revenue intersegment | 2023-07-01 → 2023-12-31 | ¥55m |
| —segment total | segment profit | 2023-07-01 → 2023-12-31 | −¥148m |
| Reconciling Itemsreconciling | revenue | 2022-07-01 → 2022-12-31 | −¥30m |
| Reconciling Itemsreconciling | revenue external | 2022-07-01 → 2022-12-31 | ¥3m |
| Reconciling Itemsreconciling | revenue intersegment | 2022-07-01 → 2022-12-31 | −¥33m |
| Reconciling Itemsreconciling | segment profit | 2022-07-01 → 2022-12-31 | −¥101m |
| —segment total | revenue | 2022-07-01 → 2022-12-31 | ¥6.4bn |
| —segment total | revenue external | 2022-07-01 → 2022-12-31 | ¥6.3bn |
| —segment total | revenue intersegment | 2022-07-01 → 2022-12-31 | ¥33m |
| —segment total | segment profit | 2022-07-01 → 2022-12-31 | ¥237m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 781
| Item | Context | Value | Unit |
|---|---|---|---|
| Finance income IFRS | CurrentYTDDuration_ReportableSegmentsMember | － | JPY |
| Finance income IFRS | CurrentYTDDuration_ReconcilingItemsMember | － | JPY |
| Finance income IFRS | CurrentYTDDuration | 9896000 | JPY |
| Finance costs IFRS | CurrentYTDDuration_jpcrp040300-q2r_E05187-000DXMember | － | JPY |
| Finance costs IFRS | CurrentYTDDuration_jpcrp040300-q2r_E05187-000HumanResourcesEducationMember | － | JPY |
| Finance costs IFRS | CurrentYTDDuration_jpcrp040300-q2r_E05187-000ECMember | － | JPY |
| Finance costs IFRS | CurrentYTDDuration_jpcrp040300-q2r_E05187-000FinancialMember | － | JPY |
| Finance costs IFRS | CurrentYTDDuration_jpcrp040300-q2r_E05187-000IncubationMember | － | JPY |
| Finance costs IFRS | CurrentYTDDuration_ReportableSegmentsMember | － | JPY |
| Finance costs IFRS | CurrentYTDDuration_ReconcilingItemsMember | － | JPY |
| Finance costs IFRS | CurrentYTDDuration | 25929000 | JPY |
| Profit loss before tax IFRS | CurrentYTDDuration_jpcrp040300-q2r_E05187-000DXMember | － | JPY |
| Profit loss before tax IFRS | CurrentYTDDuration_jpcrp040300-q2r_E05187-000HumanResourcesEducationMember | － | JPY |
| Profit loss before tax IFRS | CurrentYTDDuration_jpcrp040300-q2r_E05187-000ECMember | － | JPY |
| Profit loss before tax IFRS | CurrentYTDDuration_jpcrp040300-q2r_E05187-000FinancialMember | － | JPY |
| Profit loss before tax IFRS | CurrentYTDDuration_jpcrp040300-q2r_E05187-000IncubationMember | － | JPY |
| Profit loss before tax IFRS | CurrentYTDDuration_ReportableSegmentsMember | － | JPY |
| Profit loss before tax IFRS | CurrentYTDDuration_ReconcilingItemsMember | － | JPY |
| Profit loss before tax IFRS | CurrentYTDDuration | -253206000 | JPY |
| Document title cover page | FilingDateInstant | Original text (Japanese)四半期報告書 | |
| Clause of stipulation cover page | FilingDateInstant | Original text (Japanese)金融商品取引法第24条の４の７第１項 | |
| Place of filing cover page | FilingDateInstant | Original text (Japanese)関東財務局長 | |
| Filing date cover page | FilingDateInstant | 2024-02-14 | |
| Quarterly accounting period cover page | FilingDateInstant | Original text (Japanese)第38期第２四半期（自 2023年10月１日 至 2023年12月31日） | |
| Company name cover page | FilingDateInstant | Original text (Japanese)株式会社スカラ | |
| Company name in english cover page | FilingDateInstant | Scala, Inc. | |
| Title and name of representative cover page | FilingDateInstant | Original text (Japanese)取締役 代表執行役社長 梛野 憲克 | |
| Address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)東京都渋谷区渋谷二丁目21番１号 | |
| Telephone number address of registered headquarter cover page | FilingDateInstant | 03-6418-3960 | |
| Name of contact person address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)経理部長 上代 大輔 | |
| Nearest place of contact cover page | FilingDateInstant | Original text (Japanese)東京都渋谷区渋谷二丁目21番１号 | |
| Telephone number nearest place of contact cover page | FilingDateInstant | 03-6418-3960 | |
| Name of contact person nearest place of contact cover page | FilingDateInstant | Original text (Japanese)経理部長 上代 大輔 | |
| Place for public inspection cover page (text) | FilingDateInstant | Text · Plus | |
| Edinet code | FilingDateInstant | E05187 | |
| Fund code | FilingDateInstant | － | |
| Security code | FilingDateInstant | 48450 | |
| Filer name in japanese | FilingDateInstant | Original text (Japanese)株式会社スカラ | |
| Filer name in english | FilingDateInstant | Scala, Inc. | |
| Fund name in japanese | FilingDateInstant | － | |
| Fund name in english | FilingDateInstant | － | |
| Cabinet office ordinance | FilingDateInstant | Original text (Japanese)企業内容等の開示に関する内閣府令 | |
| Document type | FilingDateInstant | Original text (Japanese)第四号の三様式 | |
| Accounting standards | FilingDateInstant | IFRS | |
| Whether consolidated financial statements are prepared | FilingDateInstant | true | |
| Industry code when consolidated financial statements are prepared in accordance with industry specific regulations | FilingDateInstant | CTE | |
| Industry code when financial statements are prepared in accordance with industry specific regulations | FilingDateInstant | － | |
| Current fiscal year start date | FilingDateInstant | 2023-07-01 | |
| Current period end date | FilingDateInstant | 2023-12-31 | |
| Type of current period | FilingDateInstant | Q2 |
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 · 16 of 16 passed
| balance sheet identity | pass |
| balance sheet identity | pass |
| dei present | pass |
| period resolution | pass |
| statement vs summary · net income attributable to parent | pass |
| statement vs summary · net income attributable to parent | 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 · revenue | pass |
| statement vs summary · revenue | pass |
| statement vs summary · total assets | pass |
| statement vs summary · total assets | pass |