Half-year report · HY
7038.TEDINET S100YWQE
Period2026-01-01 → 2026-06-30
Filed2026-08-14
StandardJapan GAAP
ConsolidatedYes
Data checks14 of 14 passed
Key figures · 44
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥6.9bn | 2026-01-01 → 2026-06-30 | Cons. | Net sales |
| Revenue | ¥13.5bn | 2025-01-01 → 2025-12-31 | Cons. | Net sales (5-year summary) |
| Revenue | ¥5.8bn | 2025-01-01 → 2025-06-30 | Cons. | Net sales |
| Operating income | ¥83m | 2026-01-01 → 2026-06-30 | Cons. | Operating income |
| Operating income | −¥22m | 2025-01-01 → 2025-06-30 | Cons. | Operating income |
| Ordinary income | −¥5m | 2026-01-01 → 2026-06-30 | Cons. | Ordinary income |
| Ordinary income | −¥664m | 2025-01-01 → 2025-12-31 | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | −¥210m | 2025-01-01 → 2025-06-30 | Cons. | Ordinary income |
| Profit before tax | −¥3m | 2026-01-01 → 2026-06-30 | Cons. | Income before income taxes |
| Profit before tax | −¥335m | 2025-01-01 → 2025-06-30 | Cons. | Income before income taxes |
| Net income (owners) | −¥115m | 2026-01-01 → 2026-06-30 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | −¥1.1bn | 2025-01-01 → 2025-12-31 | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | −¥400m | 2025-01-01 → 2025-06-30 | Cons. | Profit loss attributable to owners of parent |
| Net income | −¥129m | 2026-01-01 → 2026-06-30 | Cons. | Profit loss |
| Net income | −¥425m | 2025-01-01 → 2025-06-30 | Cons. | Profit loss |
| Total assets | ¥17.2bn | at 2026-06-30 | Cons. | Assets |
| Total assets | ¥18.4bn | at 2025-12-31 | Cons. | Assets |
| Total assets | ¥18.7bn | at 2025-06-30 | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥7.3bn | at 2026-06-30 | Cons. | Liabilities |
| Total liabilities | ¥8.5bn | at 2025-12-31 | Cons. | Liabilities |
| Net assets / equity | ¥9.8bn | at 2026-06-30 | Cons. | Net assets |
| Net assets / equity | ¥9.9bn | at 2025-12-31 | Cons. | Net assets |
| Net assets / equity | ¥10.6bn | at 2025-06-30 | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥3.1bn | at 2026-06-30 | Cons. | Cash and deposits |
| Cash and deposits | ¥5.3bn | at 2025-12-31 | Cons. | Cash and deposits |
| Cash & equivalents | ¥2.3bn | at 2026-06-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥3.9bn | at 2025-12-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥4.3bn | at 2025-06-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥7.6bn | at 2024-12-31v | Cons. | Cash and cash equivalents |
| Operating cash flow | −¥1.8bn | 2026-01-01 → 2026-06-30 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | −¥2.1bn | 2025-01-01 → 2025-12-31 | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | −¥1.9bn | 2025-01-01 → 2025-06-30 | Cons. | Net cash provided by used in operating activities |
| Investing cash flow | ¥439m | 2026-01-01 → 2026-06-30 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥2.7bn | 2025-01-01 → 2025-12-31 | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥2.6bn | 2025-01-01 → 2025-06-30 | Cons. | Net cash provided by used in investment activities |
| Financing cash flow | −¥274m | 2026-01-01 → 2026-06-30 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥1.1bn | 2025-01-01 → 2025-12-31 | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥1.3bn | 2025-01-01 → 2025-06-30 | Cons. | Net cash provided by used in financing activities |
| EPS (basic) | ¥-9.78 | 2026-01-01 → 2026-06-30 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-94.08 | 2025-01-01 → 2025-12-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-34 | 2025-01-01 → 2025-06-30 | Cons. | Basic earnings loss per share (5-year summary) |
| Equity ratio | 9.3% | at 2026-06-30 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 9.2% | at 2025-12-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 12.3% | at 2025-06-30 | 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.
Segments · 9
| Segment | Item | Period | Value |
|---|---|---|---|
| —segment total | revenue | 2026-01-01 → 2026-06-30 | ¥6.9bn |
| —segment total | revenue external | 2026-01-01 → 2026-06-30 | ¥6.9bn |
| —segment total | segment profit | 2026-01-01 → 2026-06-30 | ¥83m |
| Reconciling Itemsreconciling | revenue | 2025-01-01 → 2025-06-30 | −¥4m |
| Reconciling Itemsreconciling | revenue intersegment | 2025-01-01 → 2025-06-30 | −¥4m |
| —segment total | revenue | 2025-01-01 → 2025-06-30 | ¥5.8bn |
| —segment total | revenue external | 2025-01-01 → 2025-06-30 | ¥5.8bn |
| —segment total | revenue intersegment | 2025-01-01 → 2025-06-30 | ¥4m |
| —segment total | segment profit | 2025-01-01 → 2025-06-30 | −¥22m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 553
| Item | Context | Value | Unit |
|---|---|---|---|
| Revenues from external customers | Prior1InterimDuration_jpcrp040300-ssr_E34290-000ConsultingAdvisorySegmentMember | 4358133000 | JPY |
| Revenues from external customers | Prior1InterimDuration_jpcrp040300-ssr_E34290-000InvestmentSegmentMember | 1413431000 | JPY |
| Revenues from external customers | Prior1InterimDuration_ReportableSegmentsMember | 5771565000 | JPY |
| Revenues from external customers | Prior1InterimDuration_ReconcilingItemsMember | － | JPY |
| Revenues from external customers | Prior1InterimDuration | 5771565000 | JPY |
| Transactions with other segments | Prior1InterimDuration_jpcrp040300-ssr_E34290-000ConsultingAdvisorySegmentMember | 4000000 | JPY |
| Transactions with other segments | Prior1InterimDuration_jpcrp040300-ssr_E34290-000InvestmentSegmentMember | － | JPY |
| Transactions with other segments | Prior1InterimDuration_ReportableSegmentsMember | 4000000 | JPY |
| Transactions with other segments | Prior1InterimDuration_ReconcilingItemsMember | -4000000 | JPY |
| Transactions with other segments | Prior1InterimDuration | － | JPY |
| Net sales | Prior1InterimDuration_jpcrp040300-ssr_E34290-000ConsultingAdvisorySegmentMember | 4362133000 | JPY |
| Net sales | Prior1InterimDuration_jpcrp040300-ssr_E34290-000InvestmentSegmentMember | 1413431000 | JPY |
| Net sales | Prior1InterimDuration_ReportableSegmentsMember | 5775565000 | JPY |
| Net sales | Prior1InterimDuration_ReconcilingItemsMember | -4000000 | JPY |
| Net sales | Prior1InterimDuration | 5771565000 | JPY |
| Operating income | Prior1InterimDuration_jpcrp040300-ssr_E34290-000ConsultingAdvisorySegmentMember | 163258000 | JPY |
| Operating income | Prior1InterimDuration_jpcrp040300-ssr_E34290-000InvestmentSegmentMember | -184859000 | JPY |
| Operating income | Prior1InterimDuration_ReportableSegmentsMember | -21601000 | JPY |
| Operating income | Prior1InterimDuration_ReconcilingItemsMember | － | JPY |
| Operating income | Prior1InterimDuration | -21601000 | JPY |
| Revenues from external customers | InterimDuration_jpcrp040300-ssr_E34290-000ConsultingAdvisorySegmentMember | 4031883000 | JPY |
| Revenues from external customers | InterimDuration_jpcrp040300-ssr_E34290-000InvestmentSegmentMember | 2912440000 | JPY |
| Revenues from external customers | InterimDuration_ReportableSegmentsMember | 6944324000 | JPY |
| Revenues from external customers | InterimDuration_ReconcilingItemsMember | － | JPY |
| Revenues from external customers | InterimDuration | 6944324000 | JPY |
| Transactions with other segments | InterimDuration_jpcrp040300-ssr_E34290-000ConsultingAdvisorySegmentMember | － | JPY |
| Transactions with other segments | InterimDuration_jpcrp040300-ssr_E34290-000InvestmentSegmentMember | － | JPY |
| Transactions with other segments | InterimDuration_ReportableSegmentsMember | － | JPY |
| Transactions with other segments | InterimDuration_ReconcilingItemsMember | － | JPY |
| Transactions with other segments | InterimDuration | － | JPY |
| Net sales | InterimDuration_jpcrp040300-ssr_E34290-000ConsultingAdvisorySegmentMember | 4031883000 | JPY |
| Net sales | InterimDuration_jpcrp040300-ssr_E34290-000InvestmentSegmentMember | 2912440000 | JPY |
| Net sales | InterimDuration_ReportableSegmentsMember | 6944324000 | JPY |
| Net sales | InterimDuration_ReconcilingItemsMember | － | JPY |
| Net sales | InterimDuration | 6944324000 | JPY |
| Operating income | InterimDuration_jpcrp040300-ssr_E34290-000ConsultingAdvisorySegmentMember | 162578000 | JPY |
| Operating income | InterimDuration_jpcrp040300-ssr_E34290-000InvestmentSegmentMember | -79499000 | JPY |
| Operating income | InterimDuration_ReportableSegmentsMember | 83078000 | JPY |
| Operating income | InterimDuration_ReconcilingItemsMember | － | JPY |
| Operating income | InterimDuration | 83078000 | 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20期中（自 2026年１月１日 至 2026年６月30日） | |
| Company name cover page | FilingDateInstant | Original text (Japanese)フロンティア・マネジメント株式会社 | |
| Company name in english cover page | FilingDateInstant | Frontier Management Inc. | |
| Title and name of representative cover page | FilingDateInstant | Original text (Japanese)代表取締役会長兼社長 大西 正一郎 | |
| Address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)東京都港区六本木三丁目２番１号 | |
| Telephone number address of registered headquarter cover page | FilingDateInstant | 03-6862-5180 |
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 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 · 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 · total assets | pass |
| statement vs summary · total assets | pass |