Annual report
523A.TEDINET S100YYKB
Period2025-06-01 → 2026-05-31
Filed2026-08-25
StandardIFRS
ConsolidatedYes
Data checks21 of 21 passed
Key figures · 124
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥8.0bn | 2025-06-01 → 2026-05-31 | Cons. | Revenue IFRS |
| Revenue | ¥7.8bn | 2024-06-01 → 2025-05-31 | Cons. | Revenue IFRS |
| Revenue | ¥7.3bn | 2023-06-01 → 2024-05-31d | Cons. | Revenue IFRS (5-year summary) |
| Operating income | ¥1.5bn | 2025-06-01 → 2026-05-31 | Cons. | Operating profit loss IFRS |
| Operating income | ¥700m | 2024-06-01 → 2025-05-31 | Cons. | Operating profit loss IFRS |
| Profit before tax | ¥1.4bn | 2025-06-01 → 2026-05-31 | Cons. | Profit loss before tax IFRS |
| Profit before tax | ¥563m | 2024-06-01 → 2025-05-31 | Cons. | Profit loss before tax IFRS |
| Profit before tax | ¥445m | 2023-06-01 → 2024-05-31d | Cons. | Profit loss before tax IFRS (5-year summary) |
| Net income (owners) | ¥1.1bn | 2025-06-01 → 2026-05-31 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥327m | 2024-06-01 → 2025-05-31 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥281m | 2023-06-01 → 2024-05-31d | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income | ¥1.1bn | 2025-06-01 → 2026-05-31 | Cons. | Profit loss IFRS |
| Net income | ¥327m | 2024-06-01 → 2025-05-31 | Cons. | Profit loss IFRS |
| Total assets | ¥14.7bn | at 2026-05-31 | Cons. | Assets IFRS |
| Total assets | ¥11.3bn | at 2025-05-31 | Cons. | Assets IFRS |
| Total assets | ¥7.9bn | at 2024-05-31d | Cons. | Total assets IFRS (5-year summary) |
| Total liabilities | ¥8.5bn | at 2026-05-31 | Cons. | Liabilities IFRS |
| Total liabilities | ¥10.4bn | at 2025-05-31 | Cons. | Liabilities IFRS |
| Net assets / equity | ¥6.3bn | at 2026-05-31 | Cons. | Equity IFRS |
| Net assets / equity | ¥842m | at 2025-05-31 | Cons. | Equity IFRS |
| Net assets / equity | −¥174m | at 2024-05-31d | Cons. | Equity IFRS |
| Equity (owners) | ¥6.3bn | at 2026-05-31 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥842m | at 2025-05-31 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | −¥174m | at 2024-05-31d | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Cash & equivalents | ¥6.2bn | at 2026-05-31 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥2.9bn | at 2025-05-31 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥1.3bn | at 2024-05-31d | Cons. | Cash and cash equivalents IFRS |
| Operating cash flow | ¥1.2bn | 2025-06-01 → 2026-05-31 | Cons. | Net cash provided by used in operating activities IFRS |
| Operating cash flow | ¥1.4bn | 2024-06-01 → 2025-05-31 | Cons. | Net cash provided by used in operating activities IFRS |
| Operating cash flow | ¥838m | 2023-06-01 → 2024-05-31d | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Investing cash flow | −¥402m | 2025-06-01 → 2026-05-31 | Cons. | Net cash provided by used in investing activities IFRS |
| Investing cash flow | −¥2.4bn | 2024-06-01 → 2025-05-31 | Cons. | Net cash provided by used in investing activities IFRS |
| Investing cash flow | −¥200m | 2023-06-01 → 2024-05-31d | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Financing cash flow | ¥2.5bn | 2025-06-01 → 2026-05-31 | Cons. | Net cash provided by used in financing activities IFRS |
| Financing cash flow | ¥2.6bn | 2024-06-01 → 2025-05-31 | Cons. | Net cash provided by used in financing activities IFRS |
| Financing cash flow | −¥163m | 2023-06-01 → 2024-05-31d | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| EPS (basic) | ¥68.43 | 2025-06-01 → 2026-05-31 | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥23.34 | 2024-06-01 → 2025-05-31 | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥20.92 | 2023-06-01 → 2024-05-31d | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (diluted) | ¥63.52 | 2025-06-01 → 2026-05-31 | Cons. | Diluted earnings loss per share IFRS |
| Net assets per share | ¥327.95 | at 2026-05-31 | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Net assets per share | ¥55.85 | at 2025-05-31 | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Net assets per share | ¥-12.97 | at 2024-05-31d | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Equity ratio | 42.6% | at 2026-05-31 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 7.5% | at 2025-05-31 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | -2.2% | at 2024-05-31d | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| ROE | 30.4% | 2025-06-01 → 2026-05-31 | Cons. | Rate of return on equity IFRS (5-year summary) |
| ROE | 98.2% | 2024-06-01 → 2025-05-31 | Cons. | Rate of return on equity IFRS (5-year summary) |
| Employees | 351 | at 2026-05-31 | Cons. | Number of employees |
| Employees | 355 | at 2025-05-31 | Cons. | Number of employees |
| Employees | 299 | at 2024-05-31d | Cons. | Number of employees |
| Revenue | ¥668m | 2025-06-01 → 2026-05-31 | Standalone | Operating revenue1 |
| Revenue | ¥817m | 2024-06-01 → 2025-05-31 | Standalone | Operating revenue1 |
| Revenue | ¥494m | 2023-06-01 → 2024-05-31d | Standalone | Operating revenue1 (5-year summary) |
| Revenue | ¥365m | 2022-06-01 → 2023-05-31d | Standalone | Operating revenue1 (5-year summary) |
| Revenue | ¥66m | 2021-06-01 → 2022-05-31d | Standalone | Operating revenue1 (5-year summary) |
| Revenue | ¥43m | 2020-06-01 → 2021-05-31d | Standalone | Operating revenue1 (5-year summary) |
| Operating income | ¥157m | 2025-06-01 → 2026-05-31 | Standalone | Operating income |
| Operating income | ¥287m | 2024-06-01 → 2025-05-31 | Standalone | Operating income |
| Ordinary income | ¥65m | 2025-06-01 → 2026-05-31 | Standalone | Ordinary income |
| Ordinary income | ¥222m | 2024-06-01 → 2025-05-31 | Standalone | Ordinary income |
| Ordinary income | ¥19m | 2023-06-01 → 2024-05-31d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | −¥12m | 2022-06-01 → 2023-05-31d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | −¥68m | 2021-06-01 → 2022-05-31d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥4m | 2020-06-01 → 2021-05-31d | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥65m | 2025-06-01 → 2026-05-31 | Standalone | Income before income taxes |
| Profit before tax | ¥222m | 2024-06-01 → 2025-05-31 | Standalone | Income before income taxes |
| Net income | ¥62m | 2025-06-01 → 2026-05-31 | Standalone | Profit loss |
| Net income | ¥221m | 2024-06-01 → 2025-05-31 | Standalone | Profit loss |
| Net income | ¥18m | 2023-06-01 → 2024-05-31d | Standalone | Net income loss (5-year summary) |
| Net income | −¥13m | 2022-06-01 → 2023-05-31d | Standalone | Net income loss (5-year summary) |
| Net income | −¥209m | 2021-06-01 → 2022-05-31d | Standalone | Net income loss (5-year summary) |
| Net income | ¥4m | 2020-06-01 → 2021-05-31d | Standalone | Net income loss (5-year summary) |
| Total assets | ¥11.4bn | at 2026-05-31 | Standalone | Assets |
| Total assets | ¥6.2bn | at 2025-05-31 | Standalone | Assets |
| Total assets | ¥4.8bn | at 2024-05-31d | Standalone | Total assets (5-year summary) |
| Total assets | ¥4.7bn | at 2023-05-31d | Standalone | Total assets (5-year summary) |
| Total assets | ¥3.0bn | at 2022-05-31d | Standalone | Total assets (5-year summary) |
| Total assets | ¥1.5bn | at 2021-05-31d | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥5.8bn | at 2026-05-31 | Standalone | Liabilities |
| Total liabilities | ¥5.0bn | at 2025-05-31 | Standalone | Liabilities |
| Net assets / equity | ¥5.5bn | at 2026-05-31 | Standalone | Net assets |
| Net assets / equity | ¥1.2bn | at 2025-05-31 | Standalone | Net assets |
| Net assets / equity | ¥303m | at 2024-05-31d | Standalone | Net assets |
| Net assets / equity | ¥248m | at 2023-05-31d | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥256m | at 2022-05-31d | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥167m | at 2021-05-31d | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥4.2bn | at 2026-05-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥803m | at 2025-05-31 | Standalone | Cash and deposits |
| EPS (basic) | ¥3.98 | 2025-06-01 → 2026-05-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥15.81 | 2024-06-01 → 2025-05-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥1.4 | 2023-06-01 → 2024-05-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-97.82 | 2022-06-01 → 2023-05-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-1,698.46 | 2021-06-01 → 2022-05-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥36.73 | 2020-06-01 → 2021-05-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥3.74 | 2025-06-01 → 2026-05-31 | Standalone | Diluted earnings per share (5-year summary) |
| Net assets per share | ¥288.21 | at 2026-05-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥75.2 | at 2025-05-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥19.47 | at 2024-05-31d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥1,806.81 | at 2023-05-31d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥1,904.64 | at 2022-05-31d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥1,355.77 | at 2021-05-31d | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 48.5% | at 2026-05-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 18.4% | at 2025-05-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 5.4% | at 2024-05-31d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 5.1% | at 2023-05-31d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 8.6% | at 2022-05-31d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 11.5% | at 2021-05-31d | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 1.9% | 2025-06-01 → 2026-05-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 31.8% | 2024-06-01 → 2025-05-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 7.5% | 2023-06-01 → 2024-05-31d | Standalone | Rate of return on equity (5-year summary) |
| ROE | 3.1% | 2020-06-01 → 2021-05-31d | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 19,106,700 | at 2026-05-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 150,850 | at 2025-05-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 134,800 | at 2024-05-31d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 134,800 | at 2023-05-31d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 134,800 | at 2022-05-31d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 123,300 | at 2021-05-31d | Standalone | Total number of issued shares (5-year summary) |
| Employees | 38 | at 2026-05-31 | Standalone | Number of employees |
| Employees | 32 | at 2025-05-31 | Standalone | Number of employees |
| Employees | 27 | at 2024-05-31d | Standalone | Number of employees |
| Employees | 25 | at 2023-05-31d | Standalone | Number of employees |
| Employees | 21 | at 2022-05-31d | Standalone | Number of employees |
| Employees | 13 | at 2021-05-31d | Standalone | Number of employees |
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 · 1,231
| Item | Context | Value | Unit |
|---|---|---|---|
| Inventories ca IFRS | Prior1YearInstant | 509000000 | JPY |
| Inventories ca IFRS | CurrentYearInstant | 504000000 | JPY |
| Other financial assets ca IFRS | Prior1YearInstant | 64000000 | JPY |
| Other financial assets ca IFRS | CurrentYearInstant | 88000000 | JPY |
| Other current assets ca IFRS | Prior1YearInstant | 75000000 | JPY |
| Other current assets ca IFRS | CurrentYearInstant | 145000000 | JPY |
| Current assets IFRS | Prior1YearInstant | 5006000000 | JPY |
| Current assets IFRS | CurrentYearInstant | 8207000000 | JPY |
| Property plant and equipment IFRS | Prior1YearInstant | 2432000000 | JPY |
| Property plant and equipment IFRS | CurrentYearInstant | 2878000000 | JPY |
| Right of use assets IFRS | Prior1YearInstant | 694000000 | JPY |
| Right of use assets IFRS | CurrentYearInstant | 606000000 | JPY |
| Goodwill IFRS | Prior1YearInstant | 1464000000 | JPY |
| Goodwill IFRS | CurrentYearInstant | 1464000000 | JPY |
| Intangible assets IFRS | Prior1YearInstant | 1470000000 | JPY |
| Intangible assets IFRS | CurrentYearInstant | 1297000000 | JPY |
| Other financial assets nca IFRS | Prior1YearInstant | 162000000 | JPY |
| Other financial assets nca IFRS | CurrentYearInstant | 189000000 | JPY |
| Deferred tax assets IFRS | Prior1YearInstant | 43000000 | JPY |
| Deferred tax assets IFRS | CurrentYearInstant | 67000000 | JPY |
| Other non current assets nca IFRS | Prior1YearInstant | 1000000 | JPY |
| Other non current assets nca IFRS | CurrentYearInstant | 7000000 | JPY |
| Non current assets IFRS | Prior1YearInstant | 6268000000 | JPY |
| Non current assets IFRS | CurrentYearInstant | 6512000000 | JPY |
| Assets IFRS | Prior1YearInstant | 11274000000 | JPY |
| Assets IFRS | CurrentYearInstant | 14719000000 | JPY |
| Trade and other payables cl IFRS | Prior1YearInstant | 716000000 | JPY |
| Trade and other payables cl IFRS | CurrentYearInstant | 778000000 | JPY |
| Income taxes payable cl IFRS | Prior1YearInstant | 212000000 | JPY |
| Income taxes payable cl IFRS | CurrentYearInstant | 192000000 | JPY |
| Bonds and borrowings cl IFRS | Prior1YearInstant | 1371000000 | JPY |
| Bonds and borrowings cl IFRS | CurrentYearInstant | 1898000000 | JPY |
| Lease liabilities cl IFRS | Prior1YearInstant | 106000000 | JPY |
| Lease liabilities cl IFRS | CurrentYearInstant | 115000000 | JPY |
| Provisions cl IFRS | Prior1YearInstant | 20000000 | JPY |
| Provisions cl IFRS | CurrentYearInstant | － | JPY |
| Other current liabilities cl IFRS | Prior1YearInstant | 699000000 | JPY |
| Other current liabilities cl IFRS | CurrentYearInstant | 615000000 | JPY |
| Total current liabilities IFRS | Prior1YearInstant | 3127000000 | JPY |
| Total current liabilities IFRS | CurrentYearInstant | 3601000000 | JPY |
| Bonds and borrowings ncl IFRS | Prior1YearInstant | 5833000000 | JPY |
| Bonds and borrowings ncl IFRS | CurrentYearInstant | 3454000000 | JPY |
| Lease liabilities ncl IFRS | Prior1YearInstant | 572000000 | JPY |
| Lease liabilities ncl IFRS | CurrentYearInstant | 481000000 | JPY |
| Retirement benefit liability ncl IFRS | Prior1YearInstant | 44000000 | JPY |
| Retirement benefit liability ncl IFRS | CurrentYearInstant | 41000000 | JPY |
| Provisions ncl IFRS | Prior1YearInstant | 98000000 | JPY |
| Provisions ncl IFRS | CurrentYearInstant | 112000000 | JPY |
| Deferred tax liabilities IFRS | Prior1YearInstant | 578000000 | JPY |
| Deferred tax liabilities IFRS | CurrentYearInstant | 590000000 | 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 · 21 of 21 passed
| balance sheet identity | pass rounding |
| balance sheet identity | pass |
| 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 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 · revenue | pass |
| statement vs summary · revenue | pass |
| statement vs summary · total assets | pass |
| statement vs summary · total assets | pass |
| statement vs summary · total assets | pass |
| statement vs summary · total assets | pass |