Half-year report · HY
7083.TEDINET S100YQBG
Period2025-12-01 → 2026-05-31
Filed2026-07-14
StandardJapan GAAP
ConsolidatedYes
Data checks14 of 14 passed
Key figures · 47
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥3.5bn | 2025-12-01 → 2026-05-31 | Cons. | Net sales |
| Revenue | ¥6.7bn | 2024-12-01 → 2025-11-30 | Cons. | Net sales (5-year summary) |
| Revenue | ¥3.3bn | 2024-12-01 → 2025-05-31 | Cons. | Net sales |
| Operating income | ¥39m | 2025-12-01 → 2026-05-31 | Cons. | Operating income |
| Operating income | ¥22m | 2024-12-01 → 2025-05-31 | Cons. | Operating income |
| Ordinary income | ¥52m | 2025-12-01 → 2026-05-31 | Cons. | Ordinary income |
| Ordinary income | ¥127m | 2024-12-01 → 2025-11-30 | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥39m | 2024-12-01 → 2025-05-31 | Cons. | Ordinary income |
| Profit before tax | ¥52m | 2025-12-01 → 2026-05-31 | Cons. | Income before income taxes |
| Profit before tax | ¥39m | 2024-12-01 → 2025-05-31 | Cons. | Income before income taxes |
| Net income (owners) | ¥21m | 2025-12-01 → 2026-05-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥1m | 2024-12-01 → 2025-11-30 | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥14m | 2024-12-01 → 2025-05-31 | Cons. | Profit loss attributable to owners of parent |
| Net income | ¥21m | 2025-12-01 → 2026-05-31 | Cons. | Profit loss |
| Net income | ¥14m | 2024-12-01 → 2025-05-31 | Cons. | Profit loss |
| Total assets | ¥6.2bn | at 2026-05-31 | Cons. | Assets |
| Total assets | ¥6.1bn | at 2025-11-30 | Cons. | Assets |
| Total assets | ¥6.0bn | at 2025-05-31 | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥5.0bn | at 2026-05-31 | Cons. | Liabilities |
| Total liabilities | ¥4.9bn | at 2025-11-30 | Cons. | Liabilities |
| Net assets / equity | ¥1.2bn | at 2026-05-31 | Cons. | Net assets |
| Net assets / equity | ¥1.2bn | at 2025-11-30 | Cons. | Net assets |
| Net assets / equity | ¥1.2bn | at 2025-05-31 | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥2.2bn | at 2026-05-31 | Cons. | Cash and deposits |
| Cash and deposits | ¥2.4bn | at 2025-11-30 | Cons. | Cash and deposits |
| Cash & equivalents | ¥2.2bn | at 2026-05-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥2.4bn | at 2025-11-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥2.4bn | at 2025-05-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥2.4bn | at 2024-11-30v | Cons. | Cash and cash equivalents |
| Operating cash flow | ¥110m | 2025-12-01 → 2026-05-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥193m | 2024-12-01 → 2025-11-30 | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥40m | 2024-12-01 → 2025-05-31 | Cons. | Net cash provided by used in operating activities |
| Investing cash flow | −¥343m | 2025-12-01 → 2026-05-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥396m | 2024-12-01 → 2025-11-30 | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥100m | 2024-12-01 → 2025-05-31 | Cons. | Net cash provided by used in investment activities |
| Financing cash flow | −¥32m | 2025-12-01 → 2026-05-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥225m | 2024-12-01 → 2025-11-30 | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥77m | 2024-12-01 → 2025-05-31 | Cons. | Net cash provided by used in financing activities |
| EPS (basic) | ¥10.4 | 2025-12-01 → 2026-05-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥0.49 | 2024-12-01 → 2025-11-30 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥6.71 | 2024-12-01 → 2025-05-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥10.3 | 2025-12-01 → 2026-05-31 | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥0.48 | 2024-12-01 → 2025-11-30 | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥6.63 | 2024-12-01 → 2025-05-31 | Cons. | Diluted earnings per share (5-year summary) |
| Equity ratio | 18.9% | at 2026-05-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 19.4% | at 2025-11-30 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 20.5% | at 2025-05-31 | 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 · 37
| Segment | Item | Period | Value |
|---|---|---|---|
| Reconciling Itemsreconciling | revenue | 2025-12-01 → 2026-05-31 | −¥25m |
| Reconciling Itemsreconciling | revenue intersegment | 2025-12-01 → 2026-05-31 | −¥25m |
| Reconciling Itemsreconciling | segment profit | 2025-12-01 → 2026-05-31 | −¥110m |
| Nursing Care Businessreportable segment | revenue | 2025-12-01 → 2026-05-31 | ¥761m |
| Nursing Care Businessreportable segment | revenue external | 2025-12-01 → 2026-05-31 | ¥761m |
| Nursing Care Businessreportable segment | segment profit | 2025-12-01 → 2026-05-31 | −¥19m |
| Restaurantreportable segment | revenue | 2025-12-01 → 2026-05-31 | ¥755m |
| Restaurantreportable segment | revenue external | 2025-12-01 → 2026-05-31 | ¥732m |
| Restaurantreportable segment | revenue intersegment | 2025-12-01 → 2026-05-31 | ¥23m |
| Restaurantreportable segment | segment profit | 2025-12-01 → 2026-05-31 | ¥49m |
| Welfare Businessreportable segment | revenue | 2025-12-01 → 2026-05-31 | ¥2.0bn |
| Welfare Businessreportable segment | revenue external | 2025-12-01 → 2026-05-31 | ¥2.0bn |
| Welfare Businessreportable segment | revenue intersegment | 2025-12-01 → 2026-05-31 | ¥2m |
| Welfare Businessreportable segment | segment profit | 2025-12-01 → 2026-05-31 | ¥119m |
| —segment total | revenue | 2025-12-01 → 2026-05-31 | ¥3.5bn |
| —segment total | revenue external | 2025-12-01 → 2026-05-31 | ¥3.5bn |
| —segment total | revenue intersegment | 2025-12-01 → 2026-05-31 | ¥25m |
| —segment total | segment profit | 2025-12-01 → 2026-05-31 | ¥149m |
| Reconciling Itemsreconciling | revenue | 2024-12-01 → 2025-05-31 | −¥21m |
| Reconciling Itemsreconciling | revenue external | 2024-12-01 → 2025-05-31 | ¥150,000 |
| Reconciling Itemsreconciling | revenue intersegment | 2024-12-01 → 2025-05-31 | −¥22m |
| Reconciling Itemsreconciling | segment profit | 2024-12-01 → 2025-05-31 | −¥103m |
| Nursing Care Businessreportable segment | revenue | 2024-12-01 → 2025-05-31 | ¥771m |
| Nursing Care Businessreportable segment | revenue external | 2024-12-01 → 2025-05-31 | ¥771m |
| Nursing Care Businessreportable segment | segment profit | 2024-12-01 → 2025-05-31 | −¥24m |
| Restaurantreportable segment | revenue | 2024-12-01 → 2025-05-31 | ¥680m |
| Restaurantreportable segment | revenue external | 2024-12-01 → 2025-05-31 | ¥660m |
| Restaurantreportable segment | revenue intersegment | 2024-12-01 → 2025-05-31 | ¥20m |
| Restaurantreportable segment | segment profit | 2024-12-01 → 2025-05-31 | ¥45m |
| Welfare Businessreportable segment | revenue | 2024-12-01 → 2025-05-31 | ¥1.8bn |
| Welfare Businessreportable segment | revenue external | 2024-12-01 → 2025-05-31 | ¥1.8bn |
| Welfare Businessreportable segment | revenue intersegment | 2024-12-01 → 2025-05-31 | ¥1m |
| Welfare Businessreportable segment | segment profit | 2024-12-01 → 2025-05-31 | ¥105m |
| —segment total | revenue | 2024-12-01 → 2025-05-31 | ¥3.3bn |
| —segment total | revenue external | 2024-12-01 → 2025-05-31 | ¥3.3bn |
| —segment total | revenue intersegment | 2024-12-01 → 2025-05-31 | ¥22m |
| —segment total | segment profit | 2024-12-01 → 2025-05-31 | ¥125m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 522
| Item | Context | Value | Unit |
|---|---|---|---|
| Comprehensive income attributable to owners of the parent | Prior1InterimDuration | 14011000 | JPY |
| Comprehensive income attributable to owners of the parent | InterimDuration | 21467000 | JPY |
| Income before income taxes | Prior1InterimDuration | 38952000 | JPY |
| Income before income taxes | InterimDuration | 51581000 | JPY |
| Depreciation and amortization ope cf | Prior1InterimDuration | 50047000 | JPY |
| Depreciation and amortization ope cf | InterimDuration | 55314000 | JPY |
| Impairment loss ope cf | Prior1InterimDuration | 1984000 | JPY |
| Impairment loss ope cf | InterimDuration | － | JPY |
| Depreciation of prepaid expenses ope cf | Prior1InterimDuration | 10667000 | JPY |
| Depreciation of prepaid expenses ope cf | InterimDuration | 7707000 | JPY |
| Amortization of goodwill ope cf | Prior1InterimDuration | 24323000 | JPY |
| Amortization of goodwill ope cf | InterimDuration | 20241000 | JPY |
| Amortization of deposit ope cf | Prior1InterimDuration | 2021000 | JPY |
| Amortization of deposit ope cf | InterimDuration | 1941000 | JPY |
| Increase decrease in allowance for doubtful accounts ope cf | Prior1InterimDuration | -282000 | JPY |
| Increase decrease in allowance for doubtful accounts ope cf | InterimDuration | 1160000 | JPY |
| Increase decrease in provision for bonuses ope cf | Prior1InterimDuration | 26514000 | JPY |
| Increase decrease in provision for bonuses ope cf | InterimDuration | 32127000 | JPY |
| Share based compensation expenses ope cf | Prior1InterimDuration | 3339000 | JPY |
| Share based compensation expenses ope cf | InterimDuration | 5238000 | JPY |
| Interest and dividends income ope cf | Prior1InterimDuration | -1469000 | JPY |
| Interest and dividends income ope cf | InterimDuration | -3433000 | JPY |
| Interest expenses ope cf | Prior1InterimDuration | 10814000 | JPY |
| Interest expenses ope cf | InterimDuration | 16703000 | JPY |
| Subsidy income2 ope cf | Prior1InterimDuration | -20495000 | JPY |
| Subsidy income2 ope cf | InterimDuration | -23031000 | JPY |
| Gain on sales of property plant and equipment ope cf | Prior1InterimDuration | -189000 | JPY |
| Gain on sales of property plant and equipment ope cf | InterimDuration | － | JPY |
| Loss on retirement of property plant and equipment ope cf | Prior1InterimDuration | 29000 | JPY |
| Loss on retirement of property plant and equipment ope cf | InterimDuration | － | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | Prior1InterimDuration | -46283000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | InterimDuration | -61359000 | JPY |
| Decrease increase in inventories ope cf | Prior1InterimDuration | -3166000 | JPY |
| Decrease increase in inventories ope cf | InterimDuration | -2992000 | JPY |
| Decrease increase in other current assets ope cf | Prior1InterimDuration | -35252000 | JPY |
| Decrease increase in other current assets ope cf | InterimDuration | -34260000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | Prior1InterimDuration | 23875000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | InterimDuration | 22588000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | Prior1InterimDuration | 8614000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | InterimDuration | 12585000 | JPY |
| Increase decrease in other current liabilities ope cf | Prior1InterimDuration | -2589000 | JPY |
| Increase decrease in other current liabilities ope cf | InterimDuration | 21098000 | JPY |
| Other net ope cf | Prior1InterimDuration | -6913000 | JPY |
| Other net ope cf | InterimDuration | -6065000 | JPY |
| Subtotal ope cf | Prior1InterimDuration | 84541000 | JPY |
| Subtotal ope cf | InterimDuration | 117146000 | JPY |
| Interest and dividends income received ope cf inv cf | Prior1InterimDuration | 1214000 | JPY |
| Interest and dividends income received ope cf inv cf | InterimDuration | 3179000 | JPY |
| Interest expenses paid ope cf fin cf | Prior1InterimDuration | -10814000 | JPY |
| Interest expenses paid ope cf fin cf | InterimDuration | -16703000 | 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 · 14 of 14 passed
| balance sheet identity | pass rounding |
| 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 |