Half-year report · HY
7804.TEDINET S100Y9UJ
Period2025-11-01 → 2026-04-30
Filed2026-06-10
StandardJapan GAAP
ConsolidatedYes
Data checks14 of 14 passed
Key figures · 47
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥2.2bn | 2025-11-01 → 2026-04-30 | Cons. | Net sales |
| Revenue | ¥4.5bn | 2024-11-01 → 2025-10-31 | Cons. | Net sales (5-year summary) |
| Revenue | ¥2.1bn | 2024-11-01 → 2025-04-30 | Cons. | Net sales |
| Operating income | ¥336m | 2025-11-01 → 2026-04-30 | Cons. | Operating income |
| Operating income | ¥352m | 2024-11-01 → 2025-04-30 | Cons. | Operating income |
| Ordinary income | ¥336m | 2025-11-01 → 2026-04-30 | Cons. | Ordinary income |
| Ordinary income | ¥710m | 2024-11-01 → 2025-10-31 | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥359m | 2024-11-01 → 2025-04-30 | Cons. | Ordinary income |
| Profit before tax | ¥336m | 2025-11-01 → 2026-04-30 | Cons. | Income before income taxes |
| Profit before tax | ¥359m | 2024-11-01 → 2025-04-30 | Cons. | Income before income taxes |
| Net income (owners) | ¥231m | 2025-11-01 → 2026-04-30 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥491m | 2024-11-01 → 2025-10-31 | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥243m | 2024-11-01 → 2025-04-30 | Cons. | Profit loss attributable to owners of parent |
| Net income | ¥231m | 2025-11-01 → 2026-04-30 | Cons. | Profit loss |
| Net income | ¥243m | 2024-11-01 → 2025-04-30 | Cons. | Profit loss |
| Total assets | ¥4.6bn | at 2026-04-30 | Cons. | Assets |
| Total assets | ¥4.7bn | at 2025-10-31 | Cons. | Assets |
| Total assets | ¥4.3bn | at 2025-04-30 | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥771m | at 2026-04-30 | Cons. | Liabilities |
| Total liabilities | ¥885m | at 2025-10-31 | Cons. | Liabilities |
| Net assets / equity | ¥3.9bn | at 2026-04-30 | Cons. | Net assets |
| Net assets / equity | ¥3.8bn | at 2025-10-31 | Cons. | Net assets |
| Net assets / equity | ¥3.5bn | at 2025-04-30 | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥3.3bn | at 2026-04-30 | Cons. | Cash and deposits |
| Cash and deposits | ¥3.3bn | at 2025-10-31 | Cons. | Cash and deposits |
| Cash & equivalents | ¥3.3bn | at 2026-04-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥3.3bn | at 2025-10-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥2.8bn | at 2025-04-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥3.0bn | at 2024-10-31v | Cons. | Cash and cash equivalents |
| Operating cash flow | ¥116m | 2025-11-01 → 2026-04-30 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥743m | 2024-11-01 → 2025-10-31 | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥345m | 2024-11-01 → 2025-04-30 | Cons. | Net cash provided by used in operating activities |
| Investing cash flow | −¥29m | 2025-11-01 → 2026-04-30 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥266m | 2024-11-01 → 2025-10-31 | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥354m | 2024-11-01 → 2025-04-30 | Cons. | Net cash provided by used in investment activities |
| Financing cash flow | −¥177m | 2025-11-01 → 2026-04-30 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | −¥115m | 2024-11-01 → 2025-10-31 | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥132m | 2024-11-01 → 2025-04-30 | Cons. | Net cash provided by used in financing activities |
| EPS (basic) | ¥99.29 | 2025-11-01 → 2026-04-30 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥213.53 | 2024-11-01 → 2025-10-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥105.83 | 2024-11-01 → 2025-04-30 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥98.57 | 2025-11-01 → 2026-04-30 | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥211.76 | 2024-11-01 → 2025-10-31 | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥104.72 | 2024-11-01 → 2025-04-30 | Cons. | Diluted earnings per share (5-year summary) |
| Equity ratio | 83.4% | at 2026-04-30 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 81.2% | at 2025-10-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 82.1% | at 2025-04-30 | 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.
All source rows · 450
| Item | Context | Value | Unit |
|---|---|---|---|
| Payments for retirement of property plant and equipment inv cf | Prior1InterimDuration | -242000 | JPY |
| Payments for retirement of property plant and equipment inv cf | InterimDuration | － | JPY |
| Purchase of intangible assets inv cf | Prior1InterimDuration | -4630000 | JPY |
| Purchase of intangible assets inv cf | InterimDuration | -2170000 | JPY |
| Decrease increase in short term loans receivable inv cf | Prior1InterimDuration | -90000000 | JPY |
| Decrease increase in short term loans receivable inv cf | InterimDuration | － | JPY |
| Payments for lease deposits inv cf | Prior1InterimDuration | -70000 | JPY |
| Payments for lease deposits inv cf | InterimDuration | -151000 | JPY |
| Collection of lease deposits inv cf | Prior1InterimDuration | 332000 | JPY |
| Collection of lease deposits inv cf | InterimDuration | － | JPY |
| Purchase of investments in subsidiaries resulting in change in scope of consolidation inv cf | Prior1InterimDuration | -27961000 | JPY |
| Purchase of investments in subsidiaries resulting in change in scope of consolidation inv cf | InterimDuration | － | JPY |
| Payments into time deposits inv cf | Prior1InterimDuration | -300000 | JPY |
| Payments into time deposits inv cf | InterimDuration | － | JPY |
| Proceeds from withdrawal of time deposits inv cf | Prior1InterimDuration | 34377000 | JPY |
| Proceeds from withdrawal of time deposits inv cf | InterimDuration | － | JPY |
| Payments of long term loans receivable inv cf | Prior1InterimDuration | -134400000 | JPY |
| Payments of long term loans receivable inv cf | InterimDuration | － | JPY |
| Other net inv cf | Prior1InterimDuration | 0 | JPY |
| Other net inv cf | InterimDuration | 300000 | JPY |
| Net cash provided by used in investment activities | Prior1InterimDuration | -354088000 | JPY |
| Net cash provided by used in investment activities | InterimDuration | -29480000 | JPY |
| Proceeds from issuance of stock resulting from exercise of subscription rights to shares fin cf | Prior1InterimDuration | 5616000 | JPY |
| Proceeds from issuance of stock resulting from exercise of subscription rights to shares fin cf | InterimDuration | 9180000 | JPY |
| Repayments of lease obligations fin cf | Prior1InterimDuration | -545000 | JPY |
| Repayments of lease obligations fin cf | InterimDuration | -1114000 | JPY |
| Cash dividends paid fin cf | Prior1InterimDuration | -137524000 | JPY |
| Cash dividends paid fin cf | InterimDuration | -185430000 | JPY |
| Net cash provided by used in financing activities | Prior1InterimDuration | -132454000 | JPY |
| Net cash provided by used in financing activities | InterimDuration | -177364000 | JPY |
| Net increase decrease in cash and cash equivalents | Prior1InterimDuration | -141050000 | JPY |
| Net increase decrease in cash and cash equivalents | InterimDuration | -90909000 | JPY |
| Cash and cash equivalents | Prior2YearInstant | 2983032000 | JPY |
| Cash and cash equivalents | Prior1YearInstant | 3345647000 | JPY |
| Cash and cash equivalents | Prior1InterimInstant | 2841982000 | JPY |
| Cash and cash equivalents | InterimInstant | 3254738000 | JPY |
| Salaries and allowances sga | Prior1InterimDuration | 272847000 | JPY |
| Salaries and allowances sga | InterimDuration | 288565000 | JPY |
| Retirement benefit expenses sga | Prior1InterimDuration | 6101000 | JPY |
| Retirement benefit expenses sga | InterimDuration | 5835000 | JPY |
| Provision of allowance for doubtful accounts sga | Prior1InterimDuration | 8617000 | JPY |
| Provision of allowance for doubtful accounts sga | InterimDuration | -463000 | JPY |
| Provision for bonuses sga | Prior1InterimDuration | 21841000 | JPY |
| Provision for bonuses sga | InterimDuration | 31615000 | 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 | 2026-06-10 | |
| Semi annual accounting period cover page | FilingDateInstant | Original text (Japanese)第41期中（自 2025年11月１日 至 2026年４月30日） | |
| Company name cover page | FilingDateInstant | Original text (Japanese)株式会社ビーアンドピー |
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 rounding |
| 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 |