Half-year report · HY
7090.TEDINET S100X3Z2
Period2025-04-01 → 2025-09-30
Filed2025-11-13
StandardJapan GAAP
ConsolidatedYes
Data checks14 of 14 passed
Key figures · 44
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥1.3bn | 2025-04-01 → 2025-09-30 | Cons. | Net sales |
| Revenue | ¥2.9bn | 2024-04-01 → 2025-03-31 | Cons. | Net sales (5-year summary) |
| Revenue | ¥1.5bn | 2024-04-01 → 2024-09-30 | Cons. | Net sales |
| Operating income | −¥36m | 2025-04-01 → 2025-09-30 | Cons. | Operating income |
| Operating income | −¥44m | 2024-04-01 → 2024-09-30 | Cons. | Operating income |
| Ordinary income | −¥58m | 2025-04-01 → 2025-09-30 | Cons. | Ordinary income |
| Ordinary income | −¥186m | 2024-04-01 → 2025-03-31 | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | −¥61m | 2024-04-01 → 2024-09-30 | Cons. | Ordinary income |
| Profit before tax | −¥2m | 2025-04-01 → 2025-09-30 | Cons. | Income before income taxes |
| Profit before tax | −¥48m | 2024-04-01 → 2024-09-30 | Cons. | Income before income taxes |
| Net income (owners) | −¥51m | 2025-04-01 → 2025-09-30 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | −¥301m | 2024-04-01 → 2025-03-31 | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | −¥81m | 2024-04-01 → 2024-09-30 | Cons. | Profit loss attributable to owners of parent |
| Net income | −¥51m | 2025-04-01 → 2025-09-30 | Cons. | Profit loss |
| Net income | −¥81m | 2024-04-01 → 2024-09-30 | Cons. | Profit loss |
| Total assets | ¥2.8bn | at 2025-09-30 | Cons. | Assets |
| Total assets | ¥3.1bn | at 2025-03-31 | Cons. | Assets |
| Total assets | ¥3.8bn | at 2024-09-30 | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥2.5bn | at 2025-09-30 | Cons. | Liabilities |
| Total liabilities | ¥2.8bn | at 2025-03-31 | Cons. | Liabilities |
| Net assets / equity | ¥273m | at 2025-09-30 | Cons. | Net assets |
| Net assets / equity | ¥320m | at 2025-03-31 | Cons. | Net assets |
| Net assets / equity | ¥539m | at 2024-09-30 | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥1.2bn | at 2025-09-30 | Cons. | Cash and deposits |
| Cash and deposits | ¥1.4bn | at 2025-03-31 | Cons. | Cash and deposits |
| Cash & equivalents | ¥1.2bn | at 2025-09-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥1.3bn | at 2025-03-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥1.6bn | at 2024-09-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥1.3bn | at 2024-03-31v | Cons. | Cash and cash equivalents |
| Operating cash flow | ¥146m | 2025-04-01 → 2025-09-30 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥163m | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥105m | 2024-04-01 → 2024-09-30 | Cons. | Net cash provided by used in operating activities |
| Investing cash flow | −¥37m | 2025-04-01 → 2025-09-30 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | ¥148m | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | ¥188m | 2024-04-01 → 2024-09-30 | Cons. | Net cash provided by used in investment activities |
| Financing cash flow | −¥280m | 2025-04-01 → 2025-09-30 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | −¥290m | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥35m | 2024-04-01 → 2024-09-30 | Cons. | Net cash provided by used in financing activities |
| EPS (basic) | ¥-34.37 | 2025-04-01 → 2025-09-30 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-202.46 | 2024-04-01 → 2025-03-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-54.91 | 2024-04-01 → 2024-09-30 | Cons. | Basic earnings loss per share (5-year summary) |
| Equity ratio | 9.8% | at 2025-09-30 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 10.2% | at 2025-03-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 14.2% | at 2024-09-30 | 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 · 18
| Segment | Item | Period | Value |
|---|---|---|---|
| Financial Services Segmentsreportable segment | revenue | 2025-04-01 → 2025-09-30 | ¥340m |
| Financial Services Segmentsreportable segment | revenue external | 2025-04-01 → 2025-09-30 | ¥340m |
| Financial Services Segmentsreportable segment | segment profit | 2025-04-01 → 2025-09-30 | −¥68m |
| Wellness Solution Segmentsreportable segment | revenue | 2025-04-01 → 2025-09-30 | ¥951m |
| Wellness Solution Segmentsreportable segment | revenue external | 2025-04-01 → 2025-09-30 | ¥951m |
| Wellness Solution Segmentsreportable segment | segment profit | 2025-04-01 → 2025-09-30 | ¥33m |
| —segment total | revenue | 2025-04-01 → 2025-09-30 | ¥1.3bn |
| —segment total | revenue external | 2025-04-01 → 2025-09-30 | ¥1.3bn |
| —segment total | segment profit | 2025-04-01 → 2025-09-30 | −¥36m |
| Financial Services Segmentsreportable segment | revenue | 2024-04-01 → 2024-09-30 | ¥564m |
| Financial Services Segmentsreportable segment | revenue external | 2024-04-01 → 2024-09-30 | ¥564m |
| Financial Services Segmentsreportable segment | segment profit | 2024-04-01 → 2024-09-30 | −¥50m |
| Wellness Solution Segmentsreportable segment | revenue | 2024-04-01 → 2024-09-30 | ¥951m |
| Wellness Solution Segmentsreportable segment | revenue external | 2024-04-01 → 2024-09-30 | ¥951m |
| Wellness Solution Segmentsreportable segment | segment profit | 2024-04-01 → 2024-09-30 | ¥6m |
| —segment total | revenue | 2024-04-01 → 2024-09-30 | ¥1.5bn |
| —segment total | revenue external | 2024-04-01 → 2024-09-30 | ¥1.5bn |
| —segment total | segment profit | 2024-04-01 → 2024-09-30 | −¥44m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 503
| Item | Context | Value | Unit |
|---|---|---|---|
| Share based compensation expenses sga | Prior1InterimDuration | 22737000 | JPY |
| Share based compensation expenses sga | InterimDuration | 22717000 | JPY |
| Provision for bonuses sga | Prior1InterimDuration | 31499000 | JPY |
| Provision for bonuses sga | InterimDuration | 15620000 | JPY |
| Traveling and transportation expenses sga | Prior1InterimDuration | 43907000 | JPY |
| Traveling and transportation expenses sga | InterimDuration | 32115000 | JPY |
| Commission fee sga | Prior1InterimDuration | 98516000 | JPY |
| Commission fee sga | InterimDuration | 95102000 | JPY |
| Provision of allowance for doubtful accounts sga | Prior1InterimDuration | 561000 | JPY |
| Provision of allowance for doubtful accounts sga | InterimDuration | 841000 | JPY |
| Revenues from external customers | Prior1InterimDuration_jpcrp040300-ssr_E33790-000WellnessSolutionSegmentsReportableSegmentsMember | 950790000 | JPY |
| Revenues from external customers | Prior1InterimDuration_jpcrp040300-ssr_E33790-000FinancialServicesSegmentsReportableSegmentsMember | 563601000 | JPY |
| Revenues from external customers | Prior1InterimDuration_ReportableSegmentsMember | 1514391000 | JPY |
| Revenues from external customers | Prior1InterimDuration | 1514391000 | JPY |
| Transactions with other segments | Prior1InterimDuration_jpcrp040300-ssr_E33790-000WellnessSolutionSegmentsReportableSegmentsMember | － | JPY |
| Transactions with other segments | Prior1InterimDuration_jpcrp040300-ssr_E33790-000FinancialServicesSegmentsReportableSegmentsMember | － | JPY |
| Transactions with other segments | Prior1InterimDuration_ReportableSegmentsMember | － | JPY |
| Transactions with other segments | Prior1InterimDuration | － | JPY |
| Net sales | Prior1InterimDuration_jpcrp040300-ssr_E33790-000WellnessSolutionSegmentsReportableSegmentsMember | 950790000 | JPY |
| Net sales | Prior1InterimDuration_jpcrp040300-ssr_E33790-000FinancialServicesSegmentsReportableSegmentsMember | 563601000 | JPY |
| Net sales | Prior1InterimDuration_ReportableSegmentsMember | 1514391000 | JPY |
| Net sales | Prior1InterimDuration | 1514391000 | JPY |
| Operating income | Prior1InterimDuration_jpcrp040300-ssr_E33790-000WellnessSolutionSegmentsReportableSegmentsMember | 6458000 | JPY |
| Operating income | Prior1InterimDuration_jpcrp040300-ssr_E33790-000FinancialServicesSegmentsReportableSegmentsMember | -50406000 | JPY |
| Operating income | Prior1InterimDuration_ReportableSegmentsMember | -43948000 | JPY |
| Operating income | Prior1InterimDuration | -43948000 | JPY |
| Revenues from external customers | InterimDuration_jpcrp040300-ssr_E33790-000WellnessSolutionSegmentsReportableSegmentsMember | 951153000 | JPY |
| Revenues from external customers | InterimDuration_jpcrp040300-ssr_E33790-000FinancialServicesSegmentsReportableSegmentsMember | 340187000 | JPY |
| Revenues from external customers | InterimDuration_ReportableSegmentsMember | 1291341000 | JPY |
| Revenues from external customers | InterimDuration | 1291341000 | JPY |
| Transactions with other segments | InterimDuration_jpcrp040300-ssr_E33790-000WellnessSolutionSegmentsReportableSegmentsMember | － | JPY |
| Transactions with other segments | InterimDuration_jpcrp040300-ssr_E33790-000FinancialServicesSegmentsReportableSegmentsMember | － | JPY |
| Transactions with other segments | InterimDuration_ReportableSegmentsMember | － | JPY |
| Transactions with other segments | InterimDuration | － | JPY |
| Net sales | InterimDuration_jpcrp040300-ssr_E33790-000WellnessSolutionSegmentsReportableSegmentsMember | 951153000 | JPY |
| Net sales | InterimDuration_jpcrp040300-ssr_E33790-000FinancialServicesSegmentsReportableSegmentsMember | 340187000 | JPY |
| Net sales | InterimDuration_ReportableSegmentsMember | 1291341000 | JPY |
| Net sales | InterimDuration | 1291341000 | JPY |
| Operating income | InterimDuration_jpcrp040300-ssr_E33790-000WellnessSolutionSegmentsReportableSegmentsMember | 32742000 | JPY |
| Operating income | InterimDuration_jpcrp040300-ssr_E33790-000FinancialServicesSegmentsReportableSegmentsMember | -68259000 | JPY |
| Operating income | InterimDuration_ReportableSegmentsMember | -35517000 | JPY |
| Operating income | InterimDuration | -35517000 | 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)近畿財務局長 | |
| Filing date cover page | FilingDateInstant | 2025-11-13 | |
| Semi annual accounting period cover page | FilingDateInstant | Original text (Japanese)第22期中（自 2025年４月１日 至 2025年９月30日） | |
| Company name cover page | FilingDateInstant | Original text (Japanese)株式会社リグア | |
| Company name in english cover page | FilingDateInstant | Ligua Inc. | |
| Title and name of representative cover page | FilingDateInstant | Original text (Japanese)代表取締役社長 川瀨 紀彦 |
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 |