Half-year report · HY
5588.TEDINET S100YWZ0
Period2026-01-01 → 2026-06-30
Filed2026-08-14
StandardJapan GAAP
ConsolidatedYes
Data checks11 of 11 passed
Key figures · 31
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥1.3bn | 2026-01-01 → 2026-06-30 | Cons. | Net sales |
| Revenue | ¥2.4bn | 2025-01-01 → 2025-12-31 | Cons. | Net sales (5-year summary) |
| Operating income | ¥170m | 2026-01-01 → 2026-06-30 | Cons. | Operating income |
| Ordinary income | ¥181m | 2026-01-01 → 2026-06-30 | Cons. | Ordinary income |
| Ordinary income | ¥292m | 2025-01-01 → 2025-12-31 | Cons. | Ordinary income loss (5-year summary) |
| Profit before tax | ¥181m | 2026-01-01 → 2026-06-30 | Cons. | Income before income taxes |
| Net income (owners) | ¥112m | 2026-01-01 → 2026-06-30 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥202m | 2025-01-01 → 2025-12-31 | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income | ¥112m | 2026-01-01 → 2026-06-30 | Cons. | Profit loss |
| Total assets | ¥3.0bn | at 2026-06-30 | Cons. | Assets |
| Total assets | ¥2.9bn | at 2025-12-31 | Cons. | Assets |
| Total liabilities | ¥1.3bn | at 2026-06-30 | Cons. | Liabilities |
| Total liabilities | ¥1.2bn | at 2025-12-31 | Cons. | Liabilities |
| Net assets / equity | ¥1.7bn | at 2026-06-30 | Cons. | Net assets |
| Net assets / equity | ¥1.7bn | at 2025-12-31 | Cons. | Net assets |
| Cash and deposits | ¥1.5bn | at 2026-06-30 | Cons. | Cash and deposits |
| Cash and deposits | ¥1.8bn | at 2025-12-31 | Cons. | Cash and deposits |
| Cash & equivalents | ¥1.5bn | at 2026-06-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥1.8bn | at 2025-12-31 | Cons. | Cash and cash equivalents |
| Operating cash flow | ¥433m | 2026-01-01 → 2026-06-30 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥349m | 2025-01-01 → 2025-12-31 | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Investing cash flow | −¥521m | 2026-01-01 → 2026-06-30 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥266m | 2025-01-01 → 2025-12-31 | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Financing cash flow | −¥181m | 2026-01-01 → 2026-06-30 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥79m | 2025-01-01 → 2025-12-31 | Cons. | Net cash provided by used in financing activities (5-year summary) |
| EPS (basic) | ¥10.09 | 2026-01-01 → 2026-06-30 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥18.28 | 2025-01-01 → 2025-12-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥9.73 | 2026-01-01 → 2026-06-30 | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥17.27 | 2025-01-01 → 2025-12-31 | Cons. | Diluted earnings per share (5-year summary) |
| Equity ratio | 53.9% | at 2026-06-30 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 57.3% | at 2025-12-31 | 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.
All source rows · 295
| Item | Context | Value | Unit |
|---|---|---|---|
| Ordinary income | InterimDuration | 181034000 | JPY |
| Income before income taxes | InterimDuration | 181034000 | JPY |
| Income taxes | InterimDuration | 68790000 | JPY |
| Profit loss | InterimDuration | 112244000 | JPY |
| Profit loss attributable to owners of parent | InterimDuration | 112244000 | JPY |
| Profit loss | InterimDuration | 112244000 | JPY |
| Valuation difference on available for sale securities net of tax oci | InterimDuration | 11158000 | JPY |
| Foreign currency translation adjustment net of tax oci | InterimDuration | 2934000 | JPY |
| Other comprehensive income | InterimDuration | 14093000 | JPY |
| Comprehensive income | InterimDuration | 126337000 | JPY |
| Comprehensive income attributable to owners of the parent | InterimDuration | 126337000 | JPY |
| Income before income taxes | InterimDuration | 181034000 | JPY |
| Depreciation and amortization ope cf | InterimDuration | 93527000 | JPY |
| Share based compensation expenses ope cf | InterimDuration | 26115000 | JPY |
| Interest and dividends income ope cf | InterimDuration | -12780000 | JPY |
| Commission for purchase of treasury shares ope cf | InterimDuration | 749000 | JPY |
| Decrease increase in accounts receivable trade and contract assets ope cf | InterimDuration | 67518000 | JPY |
| Decrease increase in other current assets ope cf | InterimDuration | 18791000 | JPY |
| Increase decrease in accounts payable other ope cf | InterimDuration | -76408000 | JPY |
| Increase decrease in contract liabilities ope cf | InterimDuration | 161759000 | JPY |
| Increase decrease in other current liabilities ope cf | InterimDuration | -6388000 | JPY |
| Increase decrease in other noncurrent liabilities ope cf | InterimDuration | 96000 | JPY |
| Subtotal ope cf | InterimDuration | 454018000 | JPY |
| Interest and dividends income received ope cf inv cf | InterimDuration | 12780000 | JPY |
| Income taxes paid ope cf | InterimDuration | -33675000 | JPY |
| Net cash provided by used in operating activities | InterimDuration | 433122000 | JPY |
| Purchase of property plant and equipment inv cf | InterimDuration | -3407000 | JPY |
| Purchase of intangible assets inv cf | InterimDuration | -2737000 | JPY |
| Purchase of investment securities inv cf | InterimDuration | -514395000 | JPY |
| Net cash provided by used in investment activities | InterimDuration | -520539000 | JPY |
| Purchase of treasury stock fin cf | InterimDuration | -150738000 | JPY |
| Cash dividends paid fin cf | InterimDuration | -41499000 | JPY |
| Proceeds from issuance of stock resulting from exercise of subscription rights to shares fin cf | InterimDuration | 11555000 | JPY |
| Net cash provided by used in financing activities | InterimDuration | -180682000 | JPY |
| Effect of exchange rate change on cash and cash equivalents | InterimDuration | 1972000 | JPY |
| Net increase decrease in cash and cash equivalents | InterimDuration | -266126000 | JPY |
| Cash and cash equivalents | Prior1YearInstant | 1769361000 | JPY |
| Cash and cash equivalents | InterimInstant | 1503234000 | JPY |
| Salaries and allowances sga | InterimDuration | 199899000 | 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 | 2026-08-14 | |
| Semi annual accounting period cover page | FilingDateInstant | Original text (Japanese)第11期中（自 2026年１月１日 至 2026年６月30日） | |
| Company name cover page | FilingDateInstant | Original text (Japanese)ファーストアカウンティング株式会社 | |
| Company name in english cover page | FilingDateInstant | Fast Accounting Co.,Ltd. | |
| Title and name of representative cover page | FilingDateInstant | Original text (Japanese)代表取締役社長 森 啓太郎 | |
| Address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)東京都港区芝公園二丁目４番１号 | |
| Telephone number address of registered headquarter cover page | FilingDateInstant | 03-6453-0970 | |
| Name of contact person address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)取締役ＣＦＯ 上村 朗 |
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 · 11 of 11 passed
| balance sheet identity | pass |
| balance sheet identity | pass rounding |
| 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 · operating cash flow | pass |
| statement vs summary · revenue | pass |
| statement vs summary · total assets | pass |
| statement vs summary · total assets | pass |