Half-year report · HY

Period2025-12-01 → 2026-05-31
Filed2026-07-15
StandardJapan GAAP
ConsolidatedYes
Data checks11 of 11 passed
Key figures · 40
MetricValuePeriodScopeSource row
Revenue¥1.2bn2025-12-01 → 2026-05-31Cons.Net sales
Revenue¥2.1bn2024-12-01 → 2025-11-30Cons.Net sales (5-year summary)
Operating income−¥22m2025-12-01 → 2026-05-31Cons.Operating income
Ordinary income−¥18m2025-12-01 → 2026-05-31Cons.Ordinary income
Ordinary income−¥177m2024-12-01 → 2025-11-30Cons.Ordinary income loss (5-year summary)
Profit before tax−¥24m2025-12-01 → 2026-05-31Cons.Income before income taxes
Net income (owners)−¥37m2025-12-01 → 2026-05-31Cons.Profit loss attributable to owners of parent
Net income (owners)−¥210m2024-12-01 → 2025-11-30Cons.Profit loss attributable to owners of parent (5-year summary)
Net income−¥37m2025-12-01 → 2026-05-31Cons.Profit loss
Total assets¥1.1bnat 2026-05-31Cons.Assets
Total assets¥1.1bnat 2025-11-30Cons.Assets
Total liabilities¥1.1bnat 2026-05-31Cons.Liabilities
Total liabilities¥984mat 2025-11-30Cons.Liabilities
Net assets / equity¥53mat 2026-05-31Cons.Net assets
Net assets / equity¥89mat 2025-11-30Cons.Net assets
Cash and deposits¥331mat 2026-05-31Cons.Cash and deposits
Cash and deposits¥505mat 2025-11-30Cons.Cash and deposits
Cash & equivalents¥331mat 2026-05-31Cons.Cash and cash equivalents
Cash & equivalents¥505mat 2025-11-30Cons.Cash and cash equivalents
Operating cash flow¥25m2025-12-01 → 2026-05-31Cons.Net cash provided by used in operating activities
Operating cash flow−¥146m2024-12-01 → 2025-11-30Cons.Net cash provided by used in operating activities (5-year summary)
Investing cash flow−¥208m2025-12-01 → 2026-05-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥144m2024-12-01 → 2025-11-30Cons.Net cash provided by used in investing activities (5-year summary)
Financing cash flow¥8m2025-12-01 → 2026-05-31Cons.Net cash provided by used in financing activities
Financing cash flow¥144m2024-12-01 → 2025-11-30Cons.Net cash provided by used in financing activities (5-year summary)
EPS (basic)¥-4.32025-12-01 → 2026-05-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥-24.742024-12-01 → 2025-11-30Cons.Basic earnings loss per share (5-year summary)
Equity ratio4.1%at 2026-05-31Cons.Equity to asset ratio (5-year summary)
Equity ratio7.7%at 2025-11-30Cons.Equity to asset ratio (5-year summary)
Revenue¥951m2024-12-01 → 2025-05-31StandaloneNet sales (5-year summary)
Ordinary income−¥110m2024-12-01 → 2025-05-31StandaloneOrdinary income loss (5-year summary)
Net income−¥128m2024-12-01 → 2025-05-31StandaloneNet income loss (5-year summary)
Total assets¥948mat 2025-05-31StandaloneTotal assets (5-year summary)
Net assets / equity¥171mat 2025-05-31StandaloneNet assets (5-year summary)
Cash & equivalents¥559mat 2025-05-31StandaloneCash and cash equivalents (5-year summary)
Operating cash flow−¥200m2024-12-01 → 2025-05-31StandaloneNet cash provided by used in operating activities (5-year summary)
Investing cash flow−¥38m2024-12-01 → 2025-05-31StandaloneNet cash provided by used in investing activities (5-year summary)
Financing cash flow¥145m2024-12-01 → 2025-05-31StandaloneNet cash provided by used in financing activities (5-year summary)
EPS (basic)¥-15.122024-12-01 → 2025-05-31StandaloneBasic earnings loss per share (5-year summary)
Equity ratio17.4%at 2025-05-31StandaloneEquity 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 · 14
SegmentItemPeriodValue
Reconciling Itemsreconcilingrevenue2025-12-01 → 2026-05-31−¥3m
Reconciling Itemsreconcilingrevenue intersegment2025-12-01 → 2026-05-31−¥3m
Reconciling Itemsreconcilingsegment profit2025-12-01 → 2026-05-31−¥163m
Personal Trainingreportable segmentrevenue2025-12-01 → 2026-05-31¥1.1bn
Personal Trainingreportable segmentrevenue external2025-12-01 → 2026-05-31¥1.1bn
Personal Trainingreportable segmentsegment profit2025-12-01 → 2026-05-31¥119m
Real Estate Related Businessreportable segmentrevenue2025-12-01 → 2026-05-31¥62m
Real Estate Related Businessreportable segmentrevenue external2025-12-01 → 2026-05-31¥59m
Real Estate Related Businessreportable segmentrevenue intersegment2025-12-01 → 2026-05-31¥3m
Real Estate Related Businessreportable segmentsegment profit2025-12-01 → 2026-05-31¥22m
—segment totalrevenue2025-12-01 → 2026-05-31¥1.2bn
—segment totalrevenue external2025-12-01 → 2026-05-31¥1.2bn
—segment totalrevenue intersegment2025-12-01 → 2026-05-31¥3m
—segment totalsegment profit2025-12-01 → 2026-05-31¥141m

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

All source rows · 382
ItemContextValueUnit
Current liabilitiesPrior1YearInstant621701000JPY
Current liabilitiesInterimInstant729134000JPY
Long term loans payablePrior1YearInstant42208000JPY
Long term loans payableInterimInstant50540000JPY
Asset retirement obligations nclPrior1YearInstant290986000JPY
Asset retirement obligations nclInterimInstant286861000JPY
Other nclPrior1YearInstant28697000JPY
Other nclInterimInstant10308000JPY
Noncurrent liabilitiesPrior1YearInstant361892000JPY
Noncurrent liabilitiesInterimInstant347710000JPY
LiabilitiesPrior1YearInstant983593000JPY
LiabilitiesInterimInstant1076844000JPY
Capital stockPrior1YearInstant172503000JPY
Capital stockInterimInstant172503000JPY
Capital surplusPrior1YearInstant162503000JPY
Capital surplusInterimInstant162503000JPY
Retained earningsPrior1YearInstant-251821000JPY
Retained earningsInterimInstant-288337000JPY
Treasury stockPrior1YearInstant-132000JPY
Treasury stockInterimInstant-132000JPY
Shareholders equityPrior1YearInstant83053000JPY
Shareholders equityInterimInstant46537000JPY
Subscription rights to sharesPrior1YearInstant6320000JPY
Subscription rights to sharesInterimInstant6320000JPY
Net assetsPrior1YearInstant89373000JPY
Net assetsInterimInstant52857000JPY
Liabilities and net assetsPrior1YearInstant1072966000JPY
Liabilities and net assetsInterimInstant1129701000JPY
Net salesInterimDuration1200478000JPY
Cost of salesInterimDuration851597000JPY
Gross profitInterimDuration348880000JPY
Selling general and administrative expensesInterimDuration370735000JPY
Operating incomeInterimDuration-21854000JPY
Interest income noiInterimDuration488000JPY
Other noiInterimDuration9265000JPY
Non operating incomeInterimDuration9754000JPY
Interest expenses noeInterimDuration389000JPY
Other noeInterimDuration5816000JPY
Non operating expensesInterimDuration6206000JPY
Ordinary incomeInterimDuration-18306000JPY
Impairment loss elInterimDuration2824000JPY
Cancellation penalty elInterimDuration2606000JPY
Extraordinary lossInterimDuration5430000JPY
Income before income taxesInterimDuration-23736000JPY
Income taxes currentInterimDuration11029000JPY
Income taxes deferredInterimDuration1750000JPY
Income taxesInterimDuration12779000JPY
Profit lossInterimDuration-36515000JPY
Profit loss attributable to owners of parentInterimDuration-36515000JPY
Profit lossInterimDuration-36515000JPY

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 identityconsolidated 2025-11-30pass
balance sheet identityconsolidated 2026-05-31pass
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2025-11-30pass
statement vs summary · net assetsconsolidated 2026-05-31pass
statement vs summary · net income attributable to parentconsolidated 2025-12-01/2026-05-31pass
statement vs summary · operating cash flowconsolidated 2025-12-01/2026-05-31pass
statement vs summary · revenueconsolidated 2025-12-01/2026-05-31pass
statement vs summary · total assetsconsolidated 2025-11-30pass
statement vs summary · total assetsconsolidated 2026-05-31pass