Half-year report · HY
7352.TEDINET S100XYOQ
Period2025-09-01 → 2026-02-28
Filed2026-04-14
StandardJapan GAAP
ConsolidatedYes
Data checks14 of 14 passed
Key figures · 47
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥10.7bn | 2025-09-01 → 2026-02-28 | Cons. | Net sales |
| Revenue | ¥18.1bn | 2024-09-01 → 2025-08-31 | Cons. | Net sales (5-year summary) |
| Revenue | ¥8.9bn | 2024-09-01 → 2025-02-28 | Cons. | Net sales |
| Operating income | ¥525m | 2025-09-01 → 2026-02-28 | Cons. | Operating income |
| Operating income | ¥808m | 2024-09-01 → 2025-02-28 | Cons. | Operating income |
| Ordinary income | ¥595m | 2025-09-01 → 2026-02-28 | Cons. | Ordinary income |
| Ordinary income | ¥807m | 2024-09-01 → 2025-08-31 | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥803m | 2024-09-01 → 2025-02-28 | Cons. | Ordinary income |
| Profit before tax | ¥596m | 2025-09-01 → 2026-02-28 | Cons. | Income before income taxes |
| Profit before tax | ¥814m | 2024-09-01 → 2025-02-28 | Cons. | Income before income taxes |
| Net income (owners) | ¥313m | 2025-09-01 → 2026-02-28 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥494m | 2024-09-01 → 2025-08-31 | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥540m | 2024-09-01 → 2025-02-28 | Cons. | Profit loss attributable to owners of parent |
| Net income | ¥311m | 2025-09-01 → 2026-02-28 | Cons. | Profit loss |
| Net income | ¥553m | 2024-09-01 → 2025-02-28 | Cons. | Profit loss |
| Total assets | ¥10.7bn | at 2026-02-28 | Cons. | Assets |
| Total assets | ¥9.9bn | at 2025-08-31 | Cons. | Assets |
| Total assets | ¥7.9bn | at 2025-02-28 | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥6.9bn | at 2026-02-28 | Cons. | Liabilities |
| Total liabilities | ¥6.5bn | at 2025-08-31 | Cons. | Liabilities |
| Net assets / equity | ¥3.8bn | at 2026-02-28 | Cons. | Net assets |
| Net assets / equity | ¥3.5bn | at 2025-08-31 | Cons. | Net assets |
| Net assets / equity | ¥3.4bn | at 2025-02-28 | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥4.6bn | at 2026-02-28 | Cons. | Cash and deposits |
| Cash and deposits | ¥4.6bn | at 2025-08-31 | Cons. | Cash and deposits |
| Cash & equivalents | ¥4.6bn | at 2026-02-28 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥4.6bn | at 2025-08-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥3.9bn | at 2025-02-28 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥3.7bn | at 2024-08-31v | Cons. | Cash and cash equivalents |
| Operating cash flow | ¥537m | 2025-09-01 → 2026-02-28 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥750m | 2024-09-01 → 2025-08-31 | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥403m | 2024-09-01 → 2025-02-28 | Cons. | Net cash provided by used in operating activities |
| Investing cash flow | −¥621m | 2025-09-01 → 2026-02-28 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥1.3bn | 2024-09-01 → 2025-08-31 | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥428m | 2024-09-01 → 2025-02-28 | Cons. | Net cash provided by used in investment activities |
| Financing cash flow | ¥133m | 2025-09-01 → 2026-02-28 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥1.4bn | 2024-09-01 → 2025-08-31 | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥250m | 2024-09-01 → 2025-02-28 | Cons. | Net cash provided by used in financing activities |
| EPS (basic) | ¥7.18 | 2025-09-01 → 2026-02-28 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥11.38 | 2024-09-01 → 2025-08-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥12.45 | 2024-09-01 → 2025-02-28 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥6.55 | 2025-09-01 → 2026-02-28 | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥10.33 | 2024-09-01 → 2025-08-31 | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥11.28 | 2024-09-01 → 2025-02-28 | Cons. | Diluted earnings per share (5-year summary) |
| Equity ratio | 34.5% | at 2026-02-28 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 33.7% | at 2025-08-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 42.8% | at 2025-02-28 | 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 · 44
| Segment | Item | Period | Value |
|---|---|---|---|
| Reconciling Itemsreconciling | revenue | 2025-09-01 → 2026-02-28 | −¥48m |
| Reconciling Itemsreconciling | revenue intersegment | 2025-09-01 → 2026-02-28 | −¥48m |
| Reconciling Itemsreconciling | segment profit | 2025-09-01 → 2026-02-28 | −¥514m |
| Consul Advisoryservicereportable segment | revenue | 2025-09-01 → 2026-02-28 | ¥1.9bn |
| Consul Advisoryservicereportable segment | revenue external | 2025-09-01 → 2026-02-28 | ¥1.8bn |
| Consul Advisoryservicereportable segment | revenue intersegment | 2025-09-01 → 2026-02-28 | ¥25m |
| Consul Advisoryservicereportable segment | segment profit | 2025-09-01 → 2026-02-28 | ¥474m |
| Engineerplatformservicereportable segment | revenue | 2025-09-01 → 2026-02-28 | ¥8.6bn |
| Engineerplatformservicereportable segment | revenue external | 2025-09-01 → 2026-02-28 | ¥8.6bn |
| Engineerplatformservicereportable segment | revenue intersegment | 2025-09-01 → 2026-02-28 | ¥12m |
| Engineerplatformservicereportable segment | segment profit | 2025-09-01 → 2026-02-28 | ¥595m |
| Marketingplatformservicereportable segment | revenue | 2025-09-01 → 2026-02-28 | ¥207m |
| Marketingplatformservicereportable segment | revenue external | 2025-09-01 → 2026-02-28 | ¥196m |
| Marketingplatformservicereportable segment | revenue intersegment | 2025-09-01 → 2026-02-28 | ¥11m |
| Marketingplatformservicereportable segment | segment profit | 2025-09-01 → 2026-02-28 | −¥10m |
| —segment total | revenue | 2025-09-01 → 2026-02-28 | ¥10.7bn |
| —segment total | revenue external | 2025-09-01 → 2026-02-28 | ¥10.7bn |
| —segment total | revenue intersegment | 2025-09-01 → 2026-02-28 | ¥48m |
| —segment total | segment profit | 2025-09-01 → 2026-02-28 | ¥1.1bn |
| Total Of Reportable Segments And Otherssegment total | revenue | 2025-09-01 → 2026-02-28 | ¥10.7bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2025-09-01 → 2026-02-28 | ¥10.7bn |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2025-09-01 → 2026-02-28 | ¥545m |
| Reconciling Itemsreconciling | revenue | 2024-09-01 → 2025-02-28 | −¥10m |
| Reconciling Itemsreconciling | revenue intersegment | 2024-09-01 → 2025-02-28 | −¥10m |
| Reconciling Itemsreconciling | segment profit | 2024-09-01 → 2025-02-28 | −¥400m |
| Consul Advisoryservicereportable segment | revenue | 2024-09-01 → 2025-02-28 | ¥1.1bn |
| Consul Advisoryservicereportable segment | revenue external | 2024-09-01 → 2025-02-28 | ¥1.1bn |
| Consul Advisoryservicereportable segment | revenue intersegment | 2024-09-01 → 2025-02-28 | ¥1m |
| Consul Advisoryservicereportable segment | segment profit | 2024-09-01 → 2025-02-28 | ¥440m |
| Engineerplatformservicereportable segment | revenue | 2024-09-01 → 2025-02-28 | ¥7.6bn |
| Engineerplatformservicereportable segment | revenue external | 2024-09-01 → 2025-02-28 | ¥7.6bn |
| Engineerplatformservicereportable segment | revenue intersegment | 2024-09-01 → 2025-02-28 | ¥4m |
| Engineerplatformservicereportable segment | segment profit | 2024-09-01 → 2025-02-28 | ¥733m |
| Marketingplatformservicereportable segment | revenue | 2024-09-01 → 2025-02-28 | ¥238m |
| Marketingplatformservicereportable segment | revenue external | 2024-09-01 → 2025-02-28 | ¥232m |
| Marketingplatformservicereportable segment | revenue intersegment | 2024-09-01 → 2025-02-28 | ¥5m |
| Marketingplatformservicereportable segment | segment profit | 2024-09-01 → 2025-02-28 | ¥38m |
| —segment total | revenue | 2024-09-01 → 2025-02-28 | ¥8.9bn |
| —segment total | revenue external | 2024-09-01 → 2025-02-28 | ¥8.9bn |
| —segment total | revenue intersegment | 2024-09-01 → 2025-02-28 | ¥10m |
| —segment total | segment profit | 2024-09-01 → 2025-02-28 | ¥1.2bn |
| Total Of Reportable Segments And Otherssegment total | revenue | 2024-09-01 → 2025-02-28 | ¥8.9bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2024-09-01 → 2025-02-28 | ¥8.9bn |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2024-09-01 → 2025-02-28 | ¥811m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 493
| Item | Context | Value | Unit |
|---|---|---|---|
| Operating income | Prior1InterimDuration_jpcrp040300-ssr_E35767-000ConsulAdvisoryserviceReportableSegmentMember | 440121000 | JPY |
| Operating income | Prior1InterimDuration_ReportableSegmentsMember | 1210637000 | JPY |
| Operating income | Prior1InterimDuration_ReconcilingItemsMember | -399958000 | JPY |
| Operating income | Prior1InterimDuration_TotalOfReportableSegmentsAndOthersMember | 810678000 | JPY |
| Revenues from external customers | InterimDuration_jpcrp040300-ssr_E35767-000EngineerplatformserviceReportableSegmentMember | 8618570000 | JPY |
| Revenues from external customers | InterimDuration_jpcrp040300-ssr_E35767-000MarketingplatformserviceReportableSegmentMember | 196067000 | JPY |
| Revenues from external customers | InterimDuration_jpcrp040300-ssr_E35767-000ConsulAdvisoryserviceReportableSegmentMember | 1847177000 | JPY |
| Revenues from external customers | InterimDuration_ReportableSegmentsMember | 10661815000 | JPY |
| Revenues from external customers | InterimDuration_ReconcilingItemsMember | － | JPY |
| Revenues from external customers | InterimDuration_TotalOfReportableSegmentsAndOthersMember | 10661815000 | JPY |
| Transactions with other segments | InterimDuration_jpcrp040300-ssr_E35767-000EngineerplatformserviceReportableSegmentMember | 11962000 | JPY |
| Transactions with other segments | InterimDuration_jpcrp040300-ssr_E35767-000MarketingplatformserviceReportableSegmentMember | 10656000 | JPY |
| Transactions with other segments | InterimDuration_jpcrp040300-ssr_E35767-000ConsulAdvisoryserviceReportableSegmentMember | 25194000 | JPY |
| Transactions with other segments | InterimDuration_ReportableSegmentsMember | 47813000 | JPY |
| Transactions with other segments | InterimDuration_ReconcilingItemsMember | -47813000 | JPY |
| Transactions with other segments | InterimDuration_TotalOfReportableSegmentsAndOthersMember | － | JPY |
| Net sales | InterimDuration_jpcrp040300-ssr_E35767-000EngineerplatformserviceReportableSegmentMember | 8630533000 | JPY |
| Net sales | InterimDuration_jpcrp040300-ssr_E35767-000MarketingplatformserviceReportableSegmentMember | 206723000 | JPY |
| Net sales | InterimDuration_jpcrp040300-ssr_E35767-000ConsulAdvisoryserviceReportableSegmentMember | 1872372000 | JPY |
| Net sales | InterimDuration_ReportableSegmentsMember | 10709629000 | JPY |
| Net sales | InterimDuration_ReconcilingItemsMember | -47813000 | JPY |
| Net sales | InterimDuration_TotalOfReportableSegmentsAndOthersMember | 10661815000 | JPY |
| Operating income | InterimDuration_jpcrp040300-ssr_E35767-000EngineerplatformserviceReportableSegmentMember | 595031000 | JPY |
| Operating income | InterimDuration_jpcrp040300-ssr_E35767-000MarketingplatformserviceReportableSegmentMember | -9583000 | JPY |
| Operating income | InterimDuration_jpcrp040300-ssr_E35767-000ConsulAdvisoryserviceReportableSegmentMember | 473606000 | JPY |
| Operating income | InterimDuration_ReportableSegmentsMember | 1059053000 | JPY |
| Operating income | InterimDuration_ReconcilingItemsMember | -514058000 | JPY |
| Operating income | InterimDuration_TotalOfReportableSegmentsAndOthersMember | 544995000 | 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)関東財務局長 | |
| Filing date cover page | FilingDateInstant | 2026-04-14 | |
| Semi annual accounting period cover page | FilingDateInstant | Original text (Japanese)第13期中(自 2025年９月１日 至 2026年２月28日) | |
| Company name cover page | FilingDateInstant | Original text (Japanese)株式会社TWOSTONE&Sons | |
| Company name in english cover page | FilingDateInstant | TWOSTONE&Sons Inc. | |
| Title and name of representative cover page | FilingDateInstant | Original text (Japanese)代表取締役CEO 河端 保志 | |
| Address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)東京都渋谷区渋谷二丁目22番３号 渋谷東口ビル６Ｆ | |
| Telephone number address of registered headquarter cover page | FilingDateInstant | 03-6416-0057 | |
| Name of contact person address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)取締役CFO 経営戦略本部 本部長 加藤 真 | |
| Nearest place of contact cover page | FilingDateInstant | Original text (Japanese)東京都渋谷区渋谷二丁目22番３号 渋谷東口ビル６Ｆ | |
| Telephone number nearest place of contact cover page | FilingDateInstant | 03-6416-0057 | |
| Name of contact person nearest place of contact cover page | FilingDateInstant | Original text (Japanese)取締役CFO 経営戦略本部 本部長 加藤 真 | |
| Place for public inspection cover page (text) | FilingDateInstant | Text · Plus | |
| Edinet code | FilingDateInstant | E35767 | |
| Fund code | FilingDateInstant | － | |
| Security code | FilingDateInstant | 73520 | |
| Filer name in japanese | FilingDateInstant | Original text (Japanese)株式会社TWOSTONE&Sons | |
| Filer name in english | FilingDateInstant | TWOSTONE&Sons CO.LTD. | |
| Fund name in japanese | FilingDateInstant | － | |
| Fund name in english | FilingDateInstant | － |
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 |