Half-year report · HY
7074.TEDINET S100YQRJ
Period2025-12-01 → 2026-05-31
Filed2026-07-15
StandardJapan GAAP
ConsolidatedYes
Data checks11 of 11 passed
Key figures · 40
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥1.2bn | 2025-12-01 → 2026-05-31 | Cons. | Net sales |
| Revenue | ¥2.1bn | 2024-12-01 → 2025-11-30 | Cons. | Net sales (5-year summary) |
| Operating income | −¥22m | 2025-12-01 → 2026-05-31 | Cons. | Operating income |
| Ordinary income | −¥18m | 2025-12-01 → 2026-05-31 | Cons. | Ordinary income |
| Ordinary income | −¥177m | 2024-12-01 → 2025-11-30 | Cons. | Ordinary income loss (5-year summary) |
| Profit before tax | −¥24m | 2025-12-01 → 2026-05-31 | Cons. | Income before income taxes |
| Net income (owners) | −¥37m | 2025-12-01 → 2026-05-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | −¥210m | 2024-12-01 → 2025-11-30 | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income | −¥37m | 2025-12-01 → 2026-05-31 | Cons. | Profit loss |
| Total assets | ¥1.1bn | at 2026-05-31 | Cons. | Assets |
| Total assets | ¥1.1bn | at 2025-11-30 | Cons. | Assets |
| Total liabilities | ¥1.1bn | at 2026-05-31 | Cons. | Liabilities |
| Total liabilities | ¥984m | at 2025-11-30 | Cons. | Liabilities |
| Net assets / equity | ¥53m | at 2026-05-31 | Cons. | Net assets |
| Net assets / equity | ¥89m | at 2025-11-30 | Cons. | Net assets |
| Cash and deposits | ¥331m | at 2026-05-31 | Cons. | Cash and deposits |
| Cash and deposits | ¥505m | at 2025-11-30 | Cons. | Cash and deposits |
| Cash & equivalents | ¥331m | at 2026-05-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥505m | at 2025-11-30 | Cons. | Cash and cash equivalents |
| Operating cash flow | ¥25m | 2025-12-01 → 2026-05-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | −¥146m | 2024-12-01 → 2025-11-30 | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Investing cash flow | −¥208m | 2025-12-01 → 2026-05-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥144m | 2024-12-01 → 2025-11-30 | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Financing cash flow | ¥8m | 2025-12-01 → 2026-05-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥144m | 2024-12-01 → 2025-11-30 | Cons. | Net cash provided by used in financing activities (5-year summary) |
| EPS (basic) | ¥-4.3 | 2025-12-01 → 2026-05-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-24.74 | 2024-12-01 → 2025-11-30 | Cons. | Basic earnings loss per share (5-year summary) |
| Equity ratio | 4.1% | at 2026-05-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 7.7% | at 2025-11-30 | Cons. | Equity to asset ratio (5-year summary) |
| Revenue | ¥951m | 2024-12-01 → 2025-05-31 | Standalone | Net sales (5-year summary) |
| Ordinary income | −¥110m | 2024-12-01 → 2025-05-31 | Standalone | Ordinary income loss (5-year summary) |
| Net income | −¥128m | 2024-12-01 → 2025-05-31 | Standalone | Net income loss (5-year summary) |
| Total assets | ¥948m | at 2025-05-31 | Standalone | Total assets (5-year summary) |
| Net assets / equity | ¥171m | at 2025-05-31 | Standalone | Net assets (5-year summary) |
| Cash & equivalents | ¥559m | at 2025-05-31 | Standalone | Cash and cash equivalents (5-year summary) |
| Operating cash flow | −¥200m | 2024-12-01 → 2025-05-31 | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Investing cash flow | −¥38m | 2024-12-01 → 2025-05-31 | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Financing cash flow | ¥145m | 2024-12-01 → 2025-05-31 | Standalone | Net cash provided by used in financing activities (5-year summary) |
| EPS (basic) | ¥-15.12 | 2024-12-01 → 2025-05-31 | Standalone | Basic earnings loss per share (5-year summary) |
| Equity ratio | 17.4% | at 2025-05-31 | Standalone | 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 · 14
| Segment | Item | Period | Value |
|---|---|---|---|
| Reconciling Itemsreconciling | revenue | 2025-12-01 → 2026-05-31 | −¥3m |
| Reconciling Itemsreconciling | revenue intersegment | 2025-12-01 → 2026-05-31 | −¥3m |
| Reconciling Itemsreconciling | segment profit | 2025-12-01 → 2026-05-31 | −¥163m |
| Personal Trainingreportable segment | revenue | 2025-12-01 → 2026-05-31 | ¥1.1bn |
| Personal Trainingreportable segment | revenue external | 2025-12-01 → 2026-05-31 | ¥1.1bn |
| Personal Trainingreportable segment | segment profit | 2025-12-01 → 2026-05-31 | ¥119m |
| Real Estate Related Businessreportable segment | revenue | 2025-12-01 → 2026-05-31 | ¥62m |
| Real Estate Related Businessreportable segment | revenue external | 2025-12-01 → 2026-05-31 | ¥59m |
| Real Estate Related Businessreportable segment | revenue intersegment | 2025-12-01 → 2026-05-31 | ¥3m |
| Real Estate Related Businessreportable segment | segment profit | 2025-12-01 → 2026-05-31 | ¥22m |
| —segment total | revenue | 2025-12-01 → 2026-05-31 | ¥1.2bn |
| —segment total | revenue external | 2025-12-01 → 2026-05-31 | ¥1.2bn |
| —segment total | revenue intersegment | 2025-12-01 → 2026-05-31 | ¥3m |
| —segment total | segment profit | 2025-12-01 → 2026-05-31 | ¥141m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 382
| Item | Context | Value | Unit |
|---|---|---|---|
| Comprehensive income | InterimDuration | -36515000 | JPY |
| Comprehensive income attributable to owners of the parent | InterimDuration | -36515000 | JPY |
| Income before income taxes | InterimDuration | -23736000 | JPY |
| Depreciation and amortization ope cf | InterimDuration | 13480000 | JPY |
| Impairment loss ope cf | InterimDuration | 2824000 | JPY |
| Amortization of goodwill ope cf | InterimDuration | 1161000 | JPY |
| Asset retirement obligations interest expenses ope cf | InterimDuration | 902000 | JPY |
| Interest and dividends income ope cf | InterimDuration | -488000 | JPY |
| Financing expenses ope cf | InterimDuration | 389000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | InterimDuration | -52701000 | JPY |
| Decrease increase in inventories ope cf | InterimDuration | 12538000 | JPY |
| Decrease increase in prepaid expenses ope cf | InterimDuration | -4504000 | JPY |
| Decrease increase in accounts receivable other ope cf | InterimDuration | -66972000 | JPY |
| Increase decrease in provision for bonuses ope cf | InterimDuration | 1994000 | JPY |
| Increase decrease in provision for directors bonuses ope cf | InterimDuration | 995000 | JPY |
| Increase decrease in provision for point card certificates ope cf | InterimDuration | -751000 | JPY |
| Decrease increase in deposits paid ope cf | InterimDuration | -422000 | JPY |
| Increase decrease in advances received ope cf | InterimDuration | -28762000 | JPY |
| Decrease increase in consumption taxes refund receivable ope cf | InterimDuration | 39872000 | JPY |
| Increase decrease in accounts payable other ope cf | InterimDuration | 118958000 | JPY |
| Increase decrease in accrued expenses ope cf | InterimDuration | 11404000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | InterimDuration | -9471000 | JPY |
| Increase decrease in unpaid business taxes ope cf | InterimDuration | -995000 | JPY |
| Other net ope cf | InterimDuration | 32672000 | JPY |
| Subtotal ope cf | InterimDuration | 48386000 | JPY |
| Interest and dividends income received ope cf inv cf | InterimDuration | 488000 | JPY |
| Interest expenses paid ope cf fin cf | InterimDuration | -389000 | JPY |
| Income taxes paid ope cf | InterimDuration | -23800000 | JPY |
| Net cash provided by used in operating activities | InterimDuration | 24684000 | JPY |
| Purchase of property plant and equipment inv cf | InterimDuration | -201095000 | JPY |
| Payments for asset retirement obligations inv cf | InterimDuration | -5140000 | JPY |
| Payments for lease and guarantee deposits inv cf | InterimDuration | -192000 | JPY |
| Proceeds from collection of lease and guarantee deposits inv cf | InterimDuration | 391000 | JPY |
| Expense by an increase in long term prepayment cost inv cf | InterimDuration | -2641000 | JPY |
| Collection of long term prepaid expenses inv cf | InterimDuration | 505000 | JPY |
| Other net inv cf | InterimDuration | 302000 | JPY |
| Net cash provided by used in investment activities | InterimDuration | -207869000 | JPY |
| Proceeds from long term loans payable fin cf | InterimDuration | 10000000 | JPY |
| Repayment of long term loans payable fin cf | InterimDuration | -1668000 | JPY |
| Net cash provided by used in financing activities | InterimDuration | 8332000 | JPY |
| Effect of exchange rate change on cash and cash equivalents | InterimDuration | － | JPY |
| Net increase decrease in cash and cash equivalents | InterimDuration | -174852000 | JPY |
| Cash and cash equivalents | Prior1YearInstant | 505459000 | JPY |
| Cash and cash equivalents | InterimInstant | 330606000 | JPY |
| Advertising expenses sga | InterimDuration | 94550000 | JPY |
| Salaries and allowances sga | InterimDuration | 58092000 | JPY |
| Commission fee sga | InterimDuration | 71090000 | JPY |
| Provision for directors bonuses sga | InterimDuration | 995000 | JPY |
| Provision for bonuses sga | InterimDuration | 783000 | JPY |
| Provision for point card certificates sga | InterimDuration | -751000 | JPY |
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 |
| 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 |