Half-year report · Q2
5125.TEDINET S100V8UY
Period2024-07-01 → 2024-12-31
Filed2025-02-14
StandardJapan GAAP
ConsolidatedNo
Data checks12 of 12 passed
Key figures · 48
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥1.3bn | 2024-07-01 → 2024-12-31 | Standalone | Net sales |
| Revenue | ¥2.8bn | 2023-07-01 → 2024-06-30 | Standalone | Net sales (5-year summary) |
| Revenue | ¥1.4bn | 2023-07-01 → 2023-12-31 | Standalone | Net sales |
| Operating income | ¥111m | 2024-07-01 → 2024-12-31 | Standalone | Operating income |
| Operating income | ¥168m | 2023-07-01 → 2023-12-31 | Standalone | Operating income |
| Ordinary income | ¥117m | 2024-07-01 → 2024-12-31 | Standalone | Ordinary income |
| Ordinary income | ¥342m | 2023-07-01 → 2024-06-30 | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥175m | 2023-07-01 → 2023-12-31 | Standalone | Ordinary income |
| Profit before tax | ¥118m | 2024-07-01 → 2024-12-31 | Standalone | Income before income taxes |
| Profit before tax | ¥171m | 2023-07-01 → 2023-12-31 | Standalone | Income before income taxes |
| Net income | ¥78m | 2024-07-01 → 2024-12-31 | Standalone | Profit loss |
| Net income | ¥239m | 2023-07-01 → 2024-06-30 | Standalone | Net income loss (5-year summary) |
| Net income | ¥115m | 2023-07-01 → 2023-12-31 | Standalone | Profit loss |
| Total assets | ¥2.7bn | at 2024-12-31 | Standalone | Assets |
| Total assets | ¥2.6bn | at 2024-06-30 | Standalone | Assets |
| Total assets | ¥2.5bn | at 2023-12-31 | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥598m | at 2024-12-31 | Standalone | Liabilities |
| Total liabilities | ¥567m | at 2024-06-30 | Standalone | Liabilities |
| Net assets / equity | ¥2.1bn | at 2024-12-31 | Standalone | Net assets |
| Net assets / equity | ¥2.0bn | at 2024-06-30 | Standalone | Net assets |
| Net assets / equity | ¥1.9bn | at 2023-12-31 | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥2.0bn | at 2024-12-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥1.8bn | at 2024-06-30 | Standalone | Cash and deposits |
| Cash & equivalents | ¥2.0bn | at 2024-12-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥1.8bn | at 2024-06-30 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥1.8bn | at 2023-12-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥1.7bn | at 2023-06-30d | Standalone | Cash and cash equivalents |
| Operating cash flow | ¥220m | 2024-07-01 → 2024-12-31 | Standalone | Net cash provided by used in operating activities |
| Operating cash flow | ¥151m | 2023-07-01 → 2024-06-30 | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥198m | 2023-07-01 → 2023-12-31 | Standalone | Net cash provided by used in operating activities |
| Investing cash flow | −¥17m | 2024-07-01 → 2024-12-31 | Standalone | Net cash provided by used in investment activities |
| Investing cash flow | −¥141m | 2023-07-01 → 2024-06-30 | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥99m | 2023-07-01 → 2023-12-31 | Standalone | Net cash provided by used in investment activities |
| Financing cash flow | ¥2m | 2024-07-01 → 2024-12-31 | Standalone | Net cash provided by used in financing activities |
| Financing cash flow | ¥16m | 2023-07-01 → 2024-06-30 | Standalone | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥7m | 2023-07-01 → 2023-12-31 | Standalone | Net cash provided by used in financing activities |
| EPS (basic) | ¥16.78 | 2024-07-01 → 2024-12-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥52.19 | 2023-07-01 → 2024-06-30 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥25.15 | 2023-07-01 → 2023-12-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥16.47 | 2024-07-01 → 2024-12-31 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥50.92 | 2023-07-01 → 2024-06-30 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥24.25 | 2023-07-01 → 2023-12-31 | Standalone | Diluted earnings per share (5-year summary) |
| Equity ratio | 77.3% | at 2024-12-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 77.6% | at 2024-06-30 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 75.6% | at 2023-12-31 | Standalone | Equity to asset ratio (5-year summary) |
| Shares issued | 4,645,200 | at 2024-12-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 4,627,200 | at 2024-06-30 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 4,573,200 | at 2023-12-31 | 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 · 402
| Item | Context | Value | Unit |
|---|---|---|---|
| Increase decrease in accrued expenses ope cf | CurrentYTDDuration_NonConsolidatedMember | -12924000 | JPY |
| Increase decrease in contract liabilities ope cf | Prior1YTDDuration_NonConsolidatedMember | 46699000 | JPY |
| Increase decrease in contract liabilities ope cf | CurrentYTDDuration_NonConsolidatedMember | -5163000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | Prior1YTDDuration_NonConsolidatedMember | -47954000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | CurrentYTDDuration_NonConsolidatedMember | 9329000 | JPY |
| Increase decrease in income taxes payable the factor based tax ope cf | Prior1YTDDuration_NonConsolidatedMember | -13380000 | JPY |
| Increase decrease in income taxes payable the factor based tax ope cf | CurrentYTDDuration_NonConsolidatedMember | 1468000 | JPY |
| Other net ope cf | Prior1YTDDuration_NonConsolidatedMember | 1937000 | JPY |
| Other net ope cf | CurrentYTDDuration_NonConsolidatedMember | 18774000 | JPY |
| Subtotal ope cf | Prior1YTDDuration_NonConsolidatedMember | 334605000 | JPY |
| Subtotal ope cf | CurrentYTDDuration_NonConsolidatedMember | 222542000 | JPY |
| Interest and dividends income received ope cf inv cf | Prior1YTDDuration_NonConsolidatedMember | 8000 | JPY |
| Interest and dividends income received ope cf inv cf | CurrentYTDDuration_NonConsolidatedMember | 173000 | JPY |
| Income taxes paid refund ope cf | Prior1YTDDuration_NonConsolidatedMember | -136623000 | JPY |
| Income taxes paid refund ope cf | CurrentYTDDuration_NonConsolidatedMember | -3162000 | JPY |
| Net cash provided by used in operating activities | Prior1YTDDuration_NonConsolidatedMember | 197990000 | JPY |
| Net cash provided by used in operating activities | CurrentYTDDuration_NonConsolidatedMember | 219554000 | JPY |
| Purchase of property plant and equipment inv cf | Prior1YTDDuration_NonConsolidatedMember | -27794000 | JPY |
| Purchase of property plant and equipment inv cf | CurrentYTDDuration_NonConsolidatedMember | -1609000 | JPY |
| Purchase of intangible assets inv cf | Prior1YTDDuration_NonConsolidatedMember | -7025000 | JPY |
| Purchase of intangible assets inv cf | CurrentYTDDuration_NonConsolidatedMember | -15494000 | JPY |
| Payments for lease and guarantee deposits inv cf | Prior1YTDDuration_NonConsolidatedMember | -64876000 | JPY |
| Payments for lease and guarantee deposits inv cf | CurrentYTDDuration_NonConsolidatedMember | -176000 | JPY |
| Proceeds from collection of lease and guarantee deposits inv cf | Prior1YTDDuration_NonConsolidatedMember | 592000 | JPY |
| Proceeds from collection of lease and guarantee deposits inv cf | CurrentYTDDuration_NonConsolidatedMember | 596000 | JPY |
| Net cash provided by used in investment activities | Prior1YTDDuration_NonConsolidatedMember | -99104000 | JPY |
| Net cash provided by used in investment activities | CurrentYTDDuration_NonConsolidatedMember | -16683000 | JPY |
| Proceeds from issuance of common stock fin cf | Prior1YTDDuration_NonConsolidatedMember | 7465000 | JPY |
| Proceeds from issuance of common stock fin cf | CurrentYTDDuration_NonConsolidatedMember | 1545000 | JPY |
| Net cash provided by used in financing activities | Prior1YTDDuration_NonConsolidatedMember | 7465000 | JPY |
| Net cash provided by used in financing activities | CurrentYTDDuration_NonConsolidatedMember | 1545000 | JPY |
| Net increase decrease in cash and cash equivalents | Prior1YTDDuration_NonConsolidatedMember | 106351000 | JPY |
| Net increase decrease in cash and cash equivalents | CurrentYTDDuration_NonConsolidatedMember | 204415000 | JPY |
| Cash and cash equivalents | Prior2YearInstant_NonConsolidatedMember | 1737173000 | JPY |
| Cash and cash equivalents | Prior1YearInstant_NonConsolidatedMember | 1763158000 | JPY |
| Cash and cash equivalents | Prior1QuarterInstant_NonConsolidatedMember | 1843525000 | JPY |
| Cash and cash equivalents | CurrentQuarterInstant_NonConsolidatedMember | 1967573000 | JPY |
| Payroll and allowances sga | Prior1YTDDuration_NonConsolidatedMember | 485223000 | JPY |
| Payroll and allowances sga | CurrentYTDDuration_NonConsolidatedMember | 463543000 | JPY |
| Provision for bonuses sga | Prior1YTDDuration_NonConsolidatedMember | 14342000 | JPY |
| Provision for bonuses sga | CurrentYTDDuration_NonConsolidatedMember | 14993000 | JPY |
| Provision of allowance for doubtful accounts sga | Prior1YTDDuration_NonConsolidatedMember | 2939000 | JPY |
| Provision of allowance for doubtful accounts sga | CurrentYTDDuration_NonConsolidatedMember | 1929000 | 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)関東財務局長 | |
| Filing date cover page | FilingDateInstant | 2025-02-14 | |
| Quarterly accounting period cover page | FilingDateInstant | Original text (Japanese)第７期中（自 2024年７月１日 至 2024年12月31日） | |
| Company name cover page | FilingDateInstant | Original text (Japanese)株式会社ファインズ | |
| Company name in english cover page | FilingDateInstant | Fines inc. |
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 |
| 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 |