Half-year report · HY
7388.TEDINET S100YQMB
Period2025-12-01 → 2026-05-31
Filed2026-07-15
StandardJapan GAAP
ConsolidatedNo
Data checks12 of 12 passed
Key figures · 51
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥15.6bn | 2025-12-01 → 2026-05-31 | Standalone | Net sales |
| Revenue | ¥32.1bn | 2024-12-01 → 2025-11-30 | Standalone | Net sales (5-year summary) |
| Revenue | ¥16.4bn | 2024-12-01 → 2025-05-31 | Standalone | Net sales |
| Operating income | ¥1.1bn | 2025-12-01 → 2026-05-31 | Standalone | Operating income |
| Operating income | ¥1.5bn | 2024-12-01 → 2025-05-31 | Standalone | Operating income |
| Ordinary income | ¥1.1bn | 2025-12-01 → 2026-05-31 | Standalone | Ordinary income |
| Ordinary income | ¥3.2bn | 2024-12-01 → 2025-11-30 | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥1.5bn | 2024-12-01 → 2025-05-31 | Standalone | Ordinary income |
| Profit before tax | ¥1.1bn | 2025-12-01 → 2026-05-31 | Standalone | Income before income taxes |
| Profit before tax | ¥1.5bn | 2024-12-01 → 2025-05-31 | Standalone | Income before income taxes |
| Net income | ¥703m | 2025-12-01 → 2026-05-31 | Standalone | Profit loss |
| Net income | ¥2.0bn | 2024-12-01 → 2025-11-30 | Standalone | Net income loss (5-year summary) |
| Net income | ¥974m | 2024-12-01 → 2025-05-31 | Standalone | Profit loss |
| Total assets | ¥17.9bn | at 2026-05-31 | Standalone | Assets |
| Total assets | ¥18.4bn | at 2025-11-30 | Standalone | Assets |
| Total assets | ¥18.2bn | at 2025-05-31 | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥6.8bn | at 2026-05-31 | Standalone | Liabilities |
| Total liabilities | ¥6.6bn | at 2025-11-30 | Standalone | Liabilities |
| Net assets / equity | ¥11.1bn | at 2026-05-31 | Standalone | Net assets |
| Net assets / equity | ¥11.8bn | at 2025-11-30 | Standalone | Net assets |
| Net assets / equity | ¥11.8bn | at 2025-05-31 | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥6.2bn | at 2026-05-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥7.5bn | at 2025-11-30 | Standalone | Cash and deposits |
| Cash & equivalents | ¥6.2bn | at 2026-05-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥7.5bn | at 2025-11-30 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥7.9bn | at 2025-05-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥8.8bn | at 2024-11-30v | Standalone | Cash and cash equivalents |
| Operating cash flow | ¥1.3bn | 2025-12-01 → 2026-05-31 | Standalone | Net cash provided by used in operating activities |
| Operating cash flow | ¥2.3bn | 2024-12-01 → 2025-11-30 | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥989m | 2024-12-01 → 2025-05-31 | Standalone | Net cash provided by used in operating activities |
| Investing cash flow | −¥727m | 2025-12-01 → 2026-05-31 | Standalone | Net cash provided by used in investment activities |
| Investing cash flow | −¥1.9bn | 2024-12-01 → 2025-11-30 | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥796m | 2024-12-01 → 2025-05-31 | Standalone | Net cash provided by used in investment activities |
| Financing cash flow | −¥1.9bn | 2025-12-01 → 2026-05-31 | Standalone | Net cash provided by used in financing activities |
| Financing cash flow | −¥1.6bn | 2024-12-01 → 2025-11-30 | Standalone | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥1.1bn | 2024-12-01 → 2025-05-31 | Standalone | Net cash provided by used in financing activities |
| EPS (basic) | ¥30.48 | 2025-12-01 → 2026-05-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥88.79 | 2024-12-01 → 2025-11-30 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥42.42 | 2024-12-01 → 2025-05-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥29.67 | 2025-12-01 → 2026-05-31 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥85.67 | 2024-12-01 → 2025-11-30 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥40.85 | 2024-12-01 → 2025-05-31 | Standalone | Diluted earnings per share (5-year summary) |
| Dividend per share | ¥47 | 2025-12-01 → 2026-05-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥94 | 2024-12-01 → 2025-11-30 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥47 | 2024-12-01 → 2025-05-31 | Standalone | Dividend paid per share (5-year summary) |
| Equity ratio | 61.8% | at 2026-05-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 64.2% | at 2025-11-30 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 64.5% | at 2025-05-31 | Standalone | Equity to asset ratio (5-year summary) |
| Shares issued | 23,270,500 | at 2026-05-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 23,267,600 | at 2025-11-30 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 23,001,900 | at 2025-05-31 | Standalone | Total number of issued shares (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.
All source rows · 394
| Item | Context | Value | Unit |
|---|---|---|---|
| Interest and dividends income received ope cf inv cf | InterimDuration_NonConsolidatedMember | 6455000 | JPY |
| Interest expenses paid ope cf fin cf | Prior1InterimDuration_NonConsolidatedMember | -2556000 | JPY |
| Interest expenses paid ope cf fin cf | InterimDuration_NonConsolidatedMember | -6452000 | JPY |
| Income taxes paid ope cf | Prior1InterimDuration_NonConsolidatedMember | -657256000 | JPY |
| Income taxes paid ope cf | InterimDuration_NonConsolidatedMember | -317669000 | JPY |
| Net cash provided by used in operating activities | Prior1InterimDuration_NonConsolidatedMember | 988636000 | JPY |
| Net cash provided by used in operating activities | InterimDuration_NonConsolidatedMember | 1260830000 | JPY |
| Purchase of noncurrent assets inv cf | Prior1InterimDuration_NonConsolidatedMember | -773867000 | JPY |
| Purchase of noncurrent assets inv cf | InterimDuration_NonConsolidatedMember | -713282000 | JPY |
| Payments for asset retirement obligations inv cf | Prior1InterimDuration_NonConsolidatedMember | -7310000 | JPY |
| Payments for asset retirement obligations inv cf | InterimDuration_NonConsolidatedMember | -11146000 | JPY |
| Payments for lease and guarantee deposits inv cf | Prior1InterimDuration_NonConsolidatedMember | -27369000 | JPY |
| Payments for lease and guarantee deposits inv cf | InterimDuration_NonConsolidatedMember | -11864000 | JPY |
| Proceeds from collection of lease and guarantee deposits inv cf | Prior1InterimDuration_NonConsolidatedMember | 12249000 | JPY |
| Proceeds from collection of lease and guarantee deposits inv cf | InterimDuration_NonConsolidatedMember | 9523000 | JPY |
| Net cash provided by used in investment activities | Prior1InterimDuration_NonConsolidatedMember | -796296000 | JPY |
| Net cash provided by used in investment activities | InterimDuration_NonConsolidatedMember | -726770000 | JPY |
| Repayment of long term loans payable fin cf | Prior1InterimDuration_NonConsolidatedMember | -26820000 | JPY |
| Repayment of long term loans payable fin cf | InterimDuration_NonConsolidatedMember | -86820000 | JPY |
| Purchase of treasury stock fin cf | Prior1InterimDuration_NonConsolidatedMember | － | JPY |
| Purchase of treasury stock fin cf | InterimDuration_NonConsolidatedMember | -701425000 | JPY |
| Cash dividends paid fin cf | Prior1InterimDuration_NonConsolidatedMember | -1070090000 | JPY |
| Cash dividends paid fin cf | InterimDuration_NonConsolidatedMember | -1092115000 | JPY |
| Proceeds from issuance of stock resulting from exercise of subscription rights to shares fin cf | Prior1InterimDuration_NonConsolidatedMember | 12400000 | JPY |
| Proceeds from issuance of stock resulting from exercise of subscription rights to shares fin cf | InterimDuration_NonConsolidatedMember | 580000 | JPY |
| Net cash provided by used in financing activities | Prior1InterimDuration_NonConsolidatedMember | -1084510000 | JPY |
| Net cash provided by used in financing activities | InterimDuration_NonConsolidatedMember | -1879780000 | JPY |
| Effect of exchange rate change on cash and cash equivalents | Prior1InterimDuration_NonConsolidatedMember | － | JPY |
| Effect of exchange rate change on cash and cash equivalents | InterimDuration_NonConsolidatedMember | － | JPY |
| Net increase decrease in cash and cash equivalents | Prior1InterimDuration_NonConsolidatedMember | -892171000 | JPY |
| Net increase decrease in cash and cash equivalents | InterimDuration_NonConsolidatedMember | -1345720000 | JPY |
| Cash and cash equivalents | Prior2YearInstant_NonConsolidatedMember | 8755086000 | JPY |
| Cash and cash equivalents | Prior1YearInstant_NonConsolidatedMember | 7519355000 | JPY |
| Cash and cash equivalents | Prior1InterimInstant_NonConsolidatedMember | 7862915000 | JPY |
| Cash and cash equivalents | InterimInstant_NonConsolidatedMember | 6173634000 | 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 | 2026-07-15 | |
| Semi annual accounting period cover page | FilingDateInstant | Original text (Japanese)第17期中(自 2025年12月１日 至 2026年５月31日) | |
| Company name cover page | FilingDateInstant | Original text (Japanese)株式会社ＦＰパートナー | |
| Company name in english cover page | FilingDateInstant | FP Partner Inc. | |
| Title and name of representative cover page | FilingDateInstant | Original text (Japanese)代表取締役社長 黒木 勉 | |
| Address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)東京都台東区浅草橋１丁目１番地８号 ＦＰ浅草橋ビル | |
| Telephone number address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)03-6801-5430（代表） | |
| Name of contact person address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)取締役 安達 健二 | |
| Nearest place of contact cover page | FilingDateInstant | Original text (Japanese)東京都台東区浅草橋１丁目１番地８号 ＦＰ浅草橋ビル | |
| Telephone number nearest place of contact cover page | FilingDateInstant | Original text (Japanese)03-6801-8278（部署直通） | |
| Name of contact person nearest place of contact cover page | FilingDateInstant | Original text (Japanese)取締役 安達 健二 | |
| Place for public inspection cover page (text) | FilingDateInstant | Text · Plus |
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 · 12 of 12 passed
| balance sheet identity | pass |
| balance sheet identity | pass rounding |
| dei present | pass |
| period resolution | pass |
| statement vs summary · net assets | pass |
| statement vs summary · net assets | 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 |