Half-year report · HY

Period2026-01-01 → 2026-06-30
Filed2026-08-10
StandardJapan GAAP
ConsolidatedYes
Data checks14 of 14 passed
Key figures · 44
MetricValuePeriodScopeSource row
Revenue¥3.8bn2026-01-01 → 2026-06-30Cons.Net sales
Revenue¥7.7bn2025-01-01 → 2025-12-31Cons.Net sales (5-year summary)
Revenue¥3.6bn2025-01-01 → 2025-06-30Cons.Net sales
Operating income¥304m2026-01-01 → 2026-06-30Cons.Operating income
Operating income¥240m2025-01-01 → 2025-06-30Cons.Operating income
Ordinary income¥309m2026-01-01 → 2026-06-30Cons.Ordinary income
Ordinary income¥707m2025-01-01 → 2025-12-31Cons.Ordinary income loss (5-year summary)
Ordinary income¥245m2025-01-01 → 2025-06-30Cons.Ordinary income
Profit before tax¥251m2026-01-01 → 2026-06-30Cons.Income before income taxes
Profit before tax¥245m2025-01-01 → 2025-06-30Cons.Income before income taxes
Net income (owners)¥149m2026-01-01 → 2026-06-30Cons.Profit loss attributable to owners of parent
Net income (owners)¥483m2025-01-01 → 2025-12-31Cons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥138m2025-01-01 → 2025-06-30Cons.Profit loss attributable to owners of parent
Net income¥149m2026-01-01 → 2026-06-30Cons.Profit loss
Net income¥138m2025-01-01 → 2025-06-30Cons.Profit loss
Total assets¥7.3bnat 2026-06-30Cons.Assets
Total assets¥7.4bnat 2025-12-31Cons.Assets
Total assets¥7.1bnat 2025-06-30Cons.Total assets (5-year summary)
Total liabilities¥2.0bnat 2026-06-30Cons.Liabilities
Total liabilities¥2.2bnat 2025-12-31Cons.Liabilities
Net assets / equity¥5.2bnat 2026-06-30Cons.Net assets
Net assets / equity¥5.2bnat 2025-12-31Cons.Net assets
Net assets / equity¥4.9bnat 2025-06-30Cons.Net assets (5-year summary)
Cash and deposits¥2.9bnat 2026-06-30Cons.Cash and deposits
Cash and deposits¥2.2bnat 2025-12-31Cons.Cash and deposits
Cash & equivalents¥2.5bnat 2026-06-30Cons.Cash and cash equivalents
Cash & equivalents¥2.0bnat 2025-12-31Cons.Cash and cash equivalents
Cash & equivalents¥2.3bnat 2025-06-30Cons.Cash and cash equivalents
Cash & equivalents¥2.1bnat 2024-12-31vCons.Cash and cash equivalents
Operating cash flow¥909m2026-01-01 → 2026-06-30Cons.Net cash provided by used in operating activities
Operating cash flow¥490m2025-01-01 → 2025-12-31Cons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥532m2025-01-01 → 2025-06-30Cons.Net cash provided by used in operating activities
Investing cash flow−¥265m2026-01-01 → 2026-06-30Cons.Net cash provided by used in investment activities
Investing cash flow−¥219m2025-01-01 → 2025-12-31Cons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥186m2025-01-01 → 2025-06-30Cons.Net cash provided by used in investment activities
Financing cash flow−¥215m2026-01-01 → 2026-06-30Cons.Net cash provided by used in financing activities
Financing cash flow−¥317m2025-01-01 → 2025-12-31Cons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥109m2025-01-01 → 2025-06-30Cons.Net cash provided by used in financing activities
EPS (basic)¥10.472026-01-01 → 2026-06-30Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥33.962025-01-01 → 2025-12-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥9.682025-01-01 → 2025-06-30Cons.Basic earnings loss per share (5-year summary)
Equity ratio71.9%at 2026-06-30Cons.Equity to asset ratio (5-year summary)
Equity ratio70.4%at 2025-12-31Cons.Equity to asset ratio (5-year summary)
Equity ratio69.6%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 · 38
SegmentItemPeriodValue
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue2026-01-01 → 2026-06-30¥10m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue external2026-01-01 → 2026-06-30¥10m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentssegment profit2026-01-01 → 2026-06-30−¥2m
Reconciling Itemsreconcilingsegment profit2026-01-01 → 2026-06-30−¥531m
Ground Reinforcement Servicereportable segmentrevenue2026-01-01 → 2026-06-30¥427m
Ground Reinforcement Servicereportable segmentrevenue external2026-01-01 → 2026-06-30¥427m
Ground Reinforcement Servicereportable segmentsegment profit2026-01-01 → 2026-06-30¥54m
Integrated Testing Servicereportable segmentrevenue2026-01-01 → 2026-06-30¥3.1bn
Integrated Testing Servicereportable segmentrevenue external2026-01-01 → 2026-06-30¥3.1bn
Integrated Testing Servicereportable segmentsegment profit2026-01-01 → 2026-06-30¥647m
Software Development And Salesreportable segmentrevenue2026-01-01 → 2026-06-30¥353m
Software Development And Salesreportable segmentrevenue external2026-01-01 → 2026-06-30¥353m
Software Development And Salesreportable segmentsegment profit2026-01-01 → 2026-06-30¥136m
—segment totalrevenue2026-01-01 → 2026-06-30¥3.8bn
—segment totalrevenue external2026-01-01 → 2026-06-30¥3.8bn
—segment totalsegment profit2026-01-01 → 2026-06-30¥837m
Total Of Reportable Segments And Otherssegment totalrevenue2026-01-01 → 2026-06-30¥3.8bn
Total Of Reportable Segments And Otherssegment totalrevenue external2026-01-01 → 2026-06-30¥3.8bn
Total Of Reportable Segments And Otherssegment totalsegment profit2026-01-01 → 2026-06-30¥836m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue2025-01-01 → 2025-06-30¥16m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue external2025-01-01 → 2025-06-30¥16m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentssegment profit2025-01-01 → 2025-06-30¥2m
Reconciling Itemsreconcilingsegment profit2025-01-01 → 2025-06-30−¥445m
Ground Reinforcement Servicereportable segmentrevenue2025-01-01 → 2025-06-30¥333m
Ground Reinforcement Servicereportable segmentrevenue external2025-01-01 → 2025-06-30¥333m
Ground Reinforcement Servicereportable segmentsegment profit2025-01-01 → 2025-06-30¥24m
Integrated Testing Servicereportable segmentrevenue2025-01-01 → 2025-06-30¥2.9bn
Integrated Testing Servicereportable segmentrevenue external2025-01-01 → 2025-06-30¥2.9bn
Integrated Testing Servicereportable segmentsegment profit2025-01-01 → 2025-06-30¥544m
Software Development And Salesreportable segmentrevenue2025-01-01 → 2025-06-30¥341m
Software Development And Salesreportable segmentrevenue external2025-01-01 → 2025-06-30¥341m
Software Development And Salesreportable segmentsegment profit2025-01-01 → 2025-06-30¥114m
—segment totalrevenue2025-01-01 → 2025-06-30¥3.6bn
—segment totalrevenue external2025-01-01 → 2025-06-30¥3.6bn
—segment totalsegment profit2025-01-01 → 2025-06-30¥682m
Total Of Reportable Segments And Otherssegment totalrevenue2025-01-01 → 2025-06-30¥3.6bn
Total Of Reportable Segments And Otherssegment totalrevenue external2025-01-01 → 2025-06-30¥3.6bn
Total Of Reportable Segments And Otherssegment totalsegment profit2025-01-01 → 2025-06-30¥684m

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

All source rows · 500
ItemContextValueUnit
Address major shareholdersInterimInstant_No3MajorShareholdersMember
Original text (Japanese)長野県千曲市大字雨宮2347-3
Name major shareholdersInterimInstant_No4MajorShareholdersMember
Original text (Japanese)下平 美奈子
Address major shareholdersInterimInstant_No4MajorShareholdersMember
Original text (Japanese)長野県長野市
Name major shareholdersInterimInstant_No5MajorShareholdersMember
Original text (Japanese)下平 絵里加
Address major shareholdersInterimInstant_No5MajorShareholdersMember
Original text (Japanese)東京都台東区
Name major shareholdersInterimInstant_No6MajorShareholdersMember
Original text (Japanese)下平 真里奈
Address major shareholdersInterimInstant_No6MajorShareholdersMember
Original text (Japanese)東京都立川市
Name major shareholdersInterimInstant_No7MajorShareholdersMember
Original text (Japanese)松本土建株式会社
Address major shareholdersInterimInstant_No7MajorShareholdersMember
Original text (Japanese)長野県松本市島立635-1
Name major shareholdersInterimInstant_No8MajorShareholdersMember
Original text (Japanese)株式会社SBI証券
Address major shareholdersInterimInstant_No8MajorShareholdersMember
Original text (Japanese)東京都港区六本木1-6-1
Name major shareholdersInterimInstant_No9MajorShareholdersMember
Original text (Japanese)田中 勝明
Address major shareholdersInterimInstant_No9MajorShareholdersMember
Original text (Japanese)愛知県名古屋市中区
Name major shareholdersInterimInstant_No10MajorShareholdersMember
Original text (Japanese)外池 榮一郎
Address major shareholdersInterimInstant_No10MajorShareholdersMember
Original text (Japanese)東京都千代田区
Issued shares voting rights (text)FilingDateInstantText · Plus
Description issued shares voting rightsInterimInstant_SharesWithNoVotingRightsMember-
Description issued shares voting rightsInterimInstant_SharesWithRestrictedVotingRightsTreasurySharesEtcMember-
Description issued shares voting rightsInterimInstant_SharesWithRestrictedVotingRightsOtherMember-
Description issued shares voting rightsInterimInstant_SharesWithFullVotingRightsTreasurySharesEtcMember-
Description issued shares voting rightsInterimInstant_SharesWithFullVotingRightsOtherMember
Original text (Japanese)株主としての権利内容に何ら限定のない当社における標準となる株式であります。なお、単元株式数は100株となっております。
Description issued shares voting rightsInterimInstant_SharesLessThanOneUnitMember-
Treasury shares etc (text)FilingDateInstantText · Plus
Name of shareholder treasury shares etcInterimInstant_Row1Member
Original text (Japanese)株式会社土木管理総合試験所
Address of shareholder treasury shares etcInterimInstant_Row1Member
Original text (Japanese)長野県長野市篠ノ井御幣川877番地1
Information about officers (text)FilingDateInstantText · Plus
Regulations in accordance with which consolidated financial statements have been prepared financial informationInterimDurationText · Plus
Type1 semi annual consolidated financial statements financial informationInterimDurationText · Plus
Note on independent audit financial informationInterimDurationText · Plus
Note on change of independent auditors financial informationInterimDurationText · Plus
Type1 semi annual consolidated balance sheet (text)InterimDurationText · Plus
Type1 semi annual consolidated statement of income (text)InterimDurationText · Plus
Type1 semi annual consolidated statement of comprehensive income (text)InterimDurationText · Plus
Type1 semi annual consolidated statement of cash flows (text)InterimDurationText · Plus
Notes changes in scope of consolidation or equity method (text)InterimDurationText · Plus
Notes accounting treatments specific to semi annual financial statements type1 semi annual consolidated financial statements (text)InterimDurationText · Plus
Notes regarding guarantee obligations (text)InterimInstantText · Plus
Major components of selling general and administrative expenses (text)InterimDurationText · Plus
Reconciliation of ending balance of cash and cash equivalents with account balances per balance sheet (text)InterimDurationText · Plus
Notes regarding dividend (text)Prior1InterimDurationText · Plus
Notes regarding dividend (text)InterimDurationText · Plus
Notes segment information etc type1 semi annual consolidated financial statements (text)InterimDurationText · Plus
Footnotes regarding segment information table (text)Prior1InterimDurationText · Plus
Footnotes regarding segment information table (text)InterimDurationText · Plus
Information about impairment loss of non current assets or goodwill etc for each reportable segment (text)InterimDurationText · Plus
Notes business combinations semi annual consolidated financial statements (text)InterimDurationText · Plus
Notes revenue recognition semi annual consolidated financial statements (text)InterimDurationText · Plus
Notes per share information semi annual consolidated financial statements (text)InterimDurationText · Plus
Other information consolidated financial statements etc (text)InterimDurationText · Plus
Information about company which provides guarantee to reporting company (text)FilingDateInstantText · Plus

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
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