Half-year report · HY

Period2026-01-01 → 2026-06-30
Filed2026-08-14
StandardJapan GAAP
ConsolidatedYes
Data checks14 of 14 passed
Key figures · 44
MetricValuePeriodScopeSource row
Revenue¥3.8bn2026-01-01 → 2026-06-30Cons.Net sales
Revenue¥8.6bn2025-01-01 → 2025-12-31Cons.Net sales (5-year summary)
Revenue¥4.6bn2025-01-01 → 2025-06-30Cons.Net sales
Operating income¥232m2026-01-01 → 2026-06-30Cons.Operating income
Operating income¥552m2025-01-01 → 2025-06-30Cons.Operating income
Ordinary income¥239m2026-01-01 → 2026-06-30Cons.Ordinary income
Ordinary income¥866m2025-01-01 → 2025-12-31Cons.Ordinary income loss (5-year summary)
Ordinary income¥548m2025-01-01 → 2025-06-30Cons.Ordinary income
Profit before tax¥239m2026-01-01 → 2026-06-30Cons.Income before income taxes
Profit before tax¥545m2025-01-01 → 2025-06-30Cons.Income before income taxes
Net income (owners)¥144m2026-01-01 → 2026-06-30Cons.Profit loss attributable to owners of parent
Net income (owners)¥536m2025-01-01 → 2025-12-31Cons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥361m2025-01-01 → 2025-06-30Cons.Profit loss attributable to owners of parent
Net income¥144m2026-01-01 → 2026-06-30Cons.Profit loss
Net income¥360m2025-01-01 → 2025-06-30Cons.Profit loss
Total assets¥6.0bnat 2026-06-30Cons.Assets
Total assets¥5.6bnat 2025-12-31Cons.Assets
Total assets¥6.2bnat 2025-06-30Cons.Total assets (5-year summary)
Total liabilities¥1.3bnat 2026-06-30Cons.Liabilities
Total liabilities¥924mat 2025-12-31Cons.Liabilities
Net assets / equity¥4.7bnat 2026-06-30Cons.Net assets
Net assets / equity¥4.7bnat 2025-12-31Cons.Net assets
Net assets / equity¥4.7bnat 2025-06-30Cons.Net assets (5-year summary)
Cash and deposits¥2.0bnat 2026-06-30Cons.Cash and deposits
Cash and deposits¥2.6bnat 2025-12-31Cons.Cash and deposits
Cash & equivalents¥1.9bnat 2026-06-30Cons.Cash and cash equivalents
Cash & equivalents¥2.6bnat 2025-12-31Cons.Cash and cash equivalents
Cash & equivalents¥2.5bnat 2025-06-30Cons.Cash and cash equivalents
Cash & equivalents¥2.7bnat 2024-12-31vCons.Cash and cash equivalents
Operating cash flow−¥113m2026-01-01 → 2026-06-30Cons.Net cash provided by used in operating activities
Operating cash flow¥492m2025-01-01 → 2025-12-31Cons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥34m2025-01-01 → 2025-06-30Cons.Net cash provided by used in operating activities
Investing cash flow−¥711m2026-01-01 → 2026-06-30Cons.Net cash provided by used in investment activities
Investing cash flow−¥197m2025-01-01 → 2025-12-31Cons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥24m2025-01-01 → 2025-06-30Cons.Net cash provided by used in investment activities
Financing cash flow¥139m2026-01-01 → 2026-06-30Cons.Net cash provided by used in financing activities
Financing cash flow−¥347m2025-01-01 → 2025-12-31Cons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥161m2025-01-01 → 2025-06-30Cons.Net cash provided by used in financing activities
EPS (basic)¥40.322026-01-01 → 2026-06-30Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥149.242025-01-01 → 2025-12-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥100.452025-01-01 → 2025-06-30Cons.Basic earnings loss per share (5-year summary)
Equity ratio78.8%at 2026-06-30Cons.Equity to asset ratio (5-year summary)
Equity ratio83.5%at 2025-12-31Cons.Equity to asset ratio (5-year summary)
Equity ratio74.7%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 · 37
SegmentItemPeriodValue
Reconciling Itemsreconcilingrevenue2026-01-01 → 2026-06-30−¥44m
Reconciling Itemsreconcilingrevenue intersegment2026-01-01 → 2026-06-30−¥44m
Reconciling Itemsreconcilingsegment profit2026-01-01 → 2026-06-30−¥266m
Inside Sales Outsourcingreportable segmentrevenue2026-01-01 → 2026-06-30¥2.2bn
Inside Sales Outsourcingreportable segmentrevenue external2026-01-01 → 2026-06-30¥2.2bn
Inside Sales Outsourcingreportable segmentrevenue intersegment2026-01-01 → 2026-06-30¥32m
Inside Sales Outsourcingreportable segmentsegment profit2026-01-01 → 2026-06-30¥356m
Process Technologyreportable segmentrevenue2026-01-01 → 2026-06-30¥357m
Process Technologyreportable segmentrevenue external2026-01-01 → 2026-06-30¥345m
Process Technologyreportable segmentrevenue intersegment2026-01-01 → 2026-06-30¥12m
Process Technologyreportable segmentsegment profit2026-01-01 → 2026-06-30¥37m
Trainingreportable segmentrevenue2026-01-01 → 2026-06-30¥1.3bn
Trainingreportable segmentrevenue external2026-01-01 → 2026-06-30¥1.3bn
Trainingreportable segmentrevenue intersegment2026-01-01 → 2026-06-30¥330,000
Trainingreportable segmentsegment profit2026-01-01 → 2026-06-30¥105m
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 totalrevenue intersegment2026-01-01 → 2026-06-30¥44m
Total Of Reportable Segments And Otherssegment totalsegment profit2026-01-01 → 2026-06-30¥499m
Reconciling Itemsreconcilingrevenue2025-01-01 → 2025-06-30−¥6m
Reconciling Itemsreconcilingrevenue intersegment2025-01-01 → 2025-06-30−¥6m
Reconciling Itemsreconcilingsegment profit2025-01-01 → 2025-06-30¥163,000
Inside Sales Outsourcingreportable segmentrevenue2025-01-01 → 2025-06-30¥2.3bn
Inside Sales Outsourcingreportable segmentrevenue external2025-01-01 → 2025-06-30¥2.3bn
Inside Sales Outsourcingreportable segmentsegment profit2025-01-01 → 2025-06-30¥308m
Process Technologyreportable segmentrevenue2025-01-01 → 2025-06-30¥915m
Process Technologyreportable segmentrevenue external2025-01-01 → 2025-06-30¥912m
Process Technologyreportable segmentrevenue intersegment2025-01-01 → 2025-06-30¥4m
Process Technologyreportable segmentsegment profit2025-01-01 → 2025-06-30¥32m
Trainingreportable segmentrevenue2025-01-01 → 2025-06-30¥1.4bn
Trainingreportable segmentrevenue external2025-01-01 → 2025-06-30¥1.4bn
Trainingreportable segmentrevenue intersegment2025-01-01 → 2025-06-30¥2m
Trainingreportable segmentsegment profit2025-01-01 → 2025-06-30¥212m
Total Of Reportable Segments And Otherssegment totalrevenue2025-01-01 → 2025-06-30¥4.6bn
Total Of Reportable Segments And Otherssegment totalrevenue external2025-01-01 → 2025-06-30¥4.6bn
Total Of Reportable Segments And Otherssegment totalrevenue intersegment2025-01-01 → 2025-06-30¥6m
Total Of Reportable Segments And Otherssegment totalsegment profit2025-01-01 → 2025-06-30¥552m

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

All source rows · 482
ItemContextValueUnit
Valuation and translation adjustmentsPrior1YearInstant-7824000JPY
Valuation and translation adjustmentsInterimInstant-3748000JPY
Net assetsPrior1YearInstant4692986000JPY
Net assetsInterimInstant4700126000JPY
Liabilities and net assetsPrior1YearInstant5617072000JPY
Liabilities and net assetsInterimInstant5966731000JPY
Net salesPrior1InterimDuration4599497000JPY
Net salesInterimDuration3790030000JPY
Cost of salesPrior1InterimDuration3044312000JPY
Cost of salesInterimDuration2591408000JPY
Gross profitPrior1InterimDuration1555184000JPY
Gross profitInterimDuration1198622000JPY
Selling general and administrative expensesPrior1InterimDuration1003337000JPY
Selling general and administrative expensesInterimDuration966216000JPY
Operating incomePrior1InterimDuration551847000JPY
Operating incomeInterimDuration232406000JPY
Interest income noiPrior1InterimDuration1368000JPY
Interest income noiInterimDuration5469000JPY
Dividends income noiPrior1InterimDuration170000JPY
Dividends income noiInterimDuration290000JPY
Rental contribution from employees noiPrior1InterimDuration1694000JPY
Rental contribution from employees noiInterimDuration488000JPY
Subsidy income noi bountyPrior1InterimDuration627000JPY
Subsidy income noi bountyInterimDuration-JPY
Foreign exchange gains noiPrior1InterimDuration305000JPY
Foreign exchange gains noiInterimDuration222000JPY
Other noiPrior1InterimDuration260000JPY
Other noiInterimDuration1017000JPY
Non operating incomePrior1InterimDuration4426000JPY
Non operating incomeInterimDuration7488000JPY
Interest expenses noePrior1InterimDuration2627000JPY
Interest expenses noeInterimDuration403000JPY
Commission fee noePrior1InterimDuration6000000JPY
Commission fee noeInterimDuration484000JPY
Other noePrior1InterimDuration45000JPY
Other noeInterimDuration57000JPY
Non operating expensesPrior1InterimDuration8672000JPY
Non operating expensesInterimDuration944000JPY
Ordinary incomePrior1InterimDuration547602000JPY
Ordinary incomeInterimDuration238949000JPY
Loss on retirement of noncurrent assets elPrior1InterimDuration2023000JPY
Loss on retirement of noncurrent assets elInterimDuration-JPY
Loss on valuation of golf club membership elPrior1InterimDuration950000JPY
Loss on valuation of golf club membership elInterimDuration-JPY
Extraordinary lossPrior1InterimDuration2973000JPY
Extraordinary lossInterimDuration-JPY
Income before income taxesPrior1InterimDuration544628000JPY
Income before income taxesInterimDuration238949000JPY
Income taxesPrior1InterimDuration184442000JPY
Income taxesInterimDuration95179000JPY

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