Half-year report · HY
9439.TEDINET S100XKGJ
Period2025-07-01 → 2025-12-31
Filed2026-02-12
StandardJapan GAAP
ConsolidatedYes
Data checks14 of 14 passed
Key figures · 44
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥945m | 2025-07-01 → 2025-12-31 | Cons. | Net sales |
| Revenue | ¥1.8bn | 2024-07-01 → 2025-06-30 | Cons. | Net sales (5-year summary) |
| Revenue | ¥959m | 2024-07-01 → 2024-12-31 | Cons. | Net sales |
| Operating income | ¥275,000 | 2025-07-01 → 2025-12-31 | Cons. | Operating income |
| Operating income | ¥15m | 2024-07-01 → 2024-12-31 | Cons. | Operating income |
| Ordinary income | ¥1m | 2025-07-01 → 2025-12-31 | Cons. | Ordinary income |
| Ordinary income | −¥7m | 2024-07-01 → 2025-06-30 | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥17m | 2024-07-01 → 2024-12-31 | Cons. | Ordinary income |
| Profit before tax | ¥1m | 2025-07-01 → 2025-12-31 | Cons. | Income before income taxes |
| Profit before tax | ¥17m | 2024-07-01 → 2024-12-31 | Cons. | Income before income taxes |
| Net income (owners) | −¥1m | 2025-07-01 → 2025-12-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | −¥18m | 2024-07-01 → 2025-06-30 | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥10m | 2024-07-01 → 2024-12-31 | Cons. | Profit loss attributable to owners of parent |
| Net income | −¥1m | 2025-07-01 → 2025-12-31 | Cons. | Profit loss |
| Net income | ¥10m | 2024-07-01 → 2024-12-31 | Cons. | Profit loss |
| Total assets | ¥2.1bn | at 2025-12-31 | Cons. | Assets |
| Total assets | ¥1.8bn | at 2025-06-30 | Cons. | Assets |
| Total assets | ¥2.1bn | at 2024-12-31 | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥1.6bn | at 2025-12-31 | Cons. | Liabilities |
| Total liabilities | ¥1.3bn | at 2025-06-30 | Cons. | Liabilities |
| Net assets / equity | ¥520m | at 2025-12-31 | Cons. | Net assets |
| Net assets / equity | ¥506m | at 2025-06-30 | Cons. | Net assets |
| Net assets / equity | ¥549m | at 2024-12-31 | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥569m | at 2025-12-31 | Cons. | Cash and deposits |
| Cash and deposits | ¥574m | at 2025-06-30 | Cons. | Cash and deposits |
| Cash & equivalents | ¥569m | at 2025-12-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥574m | at 2025-06-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥609m | at 2024-12-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥603m | at 2024-06-30v | Cons. | Cash and cash equivalents |
| Operating cash flow | −¥15m | 2025-07-01 → 2025-12-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥29m | 2024-07-01 → 2025-06-30 | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥33m | 2024-07-01 → 2024-12-31 | Cons. | Net cash provided by used in operating activities |
| Investing cash flow | −¥4m | 2025-07-01 → 2025-12-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥11m | 2024-07-01 → 2025-06-30 | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥7m | 2024-07-01 → 2024-12-31 | Cons. | Net cash provided by used in investment activities |
| Financing cash flow | ¥15m | 2025-07-01 → 2025-12-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | −¥47m | 2024-07-01 → 2025-06-30 | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥19m | 2024-07-01 → 2024-12-31 | Cons. | Net cash provided by used in financing activities |
| EPS (basic) | ¥-0.11 | 2025-07-01 → 2025-12-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-1.52 | 2024-07-01 → 2025-06-30 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥0.9 | 2024-07-01 → 2024-12-31 | Cons. | Basic earnings loss per share (5-year summary) |
| Equity ratio | 24.2% | at 2025-12-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 28.4% | at 2025-06-30 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 26.5% | at 2024-12-31 | 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 · 28
| Segment | Item | Period | Value |
|---|---|---|---|
| Reconciling Itemsreconciling | revenue | 2025-07-01 → 2025-12-31 | −¥46m |
| Reconciling Itemsreconciling | segment profit | 2025-07-01 → 2025-12-31 | −¥123m |
| BS Salonreportable segment | revenue | 2025-07-01 → 2025-12-31 | ¥121m |
| BS Salonreportable segment | segment profit | 2025-07-01 → 2025-12-31 | ¥35m |
| Beauty Business Support Businessreportable segment | revenue | 2025-07-01 → 2025-12-31 | ¥63m |
| Beauty Business Support Businessreportable segment | segment profit | 2025-07-01 → 2025-12-31 | ¥41m |
| Career Designreportable segment | revenue | 2025-07-01 → 2025-12-31 | ¥128m |
| Career Designreportable segment | segment profit | 2025-07-01 → 2025-12-31 | ¥7m |
| Company Salonreportable segment | revenue | 2025-07-01 → 2025-12-31 | ¥478m |
| Company Salonreportable segment | segment profit | 2025-07-01 → 2025-12-31 | ¥28m |
| Hair Makereportable segment | revenue | 2025-07-01 → 2025-12-31 | ¥202m |
| Hair Makereportable segment | segment profit | 2025-07-01 → 2025-12-31 | ¥12m |
| —segment total | revenue | 2025-07-01 → 2025-12-31 | ¥992m |
| —segment total | segment profit | 2025-07-01 → 2025-12-31 | ¥123m |
| Reconciling Itemsreconciling | revenue | 2024-07-01 → 2024-12-31 | −¥44m |
| Reconciling Itemsreconciling | segment profit | 2024-07-01 → 2024-12-31 | −¥120m |
| BS Salonreportable segment | revenue | 2024-07-01 → 2024-12-31 | ¥122m |
| BS Salonreportable segment | segment profit | 2024-07-01 → 2024-12-31 | ¥37m |
| Beauty Business Support Businessreportable segment | revenue | 2024-07-01 → 2024-12-31 | ¥61m |
| Beauty Business Support Businessreportable segment | segment profit | 2024-07-01 → 2024-12-31 | ¥40m |
| Career Designreportable segment | revenue | 2024-07-01 → 2024-12-31 | ¥147m |
| Career Designreportable segment | segment profit | 2024-07-01 → 2024-12-31 | ¥8m |
| Company Salonreportable segment | revenue | 2024-07-01 → 2024-12-31 | ¥474m |
| Company Salonreportable segment | segment profit | 2024-07-01 → 2024-12-31 | ¥40m |
| Hair Makereportable segment | revenue | 2024-07-01 → 2024-12-31 | ¥199m |
| Hair Makereportable segment | segment profit | 2024-07-01 → 2024-12-31 | ¥10m |
| —segment total | revenue | 2024-07-01 → 2024-12-31 | ¥1.0bn |
| —segment total | segment profit | 2024-07-01 → 2024-12-31 | ¥135m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 499
| Item | Context | Value | Unit |
|---|---|---|---|
| Profit loss attributable to owners of parent | Prior1InterimDuration | 10480000 | JPY |
| Profit loss attributable to owners of parent | InterimDuration | -1289000 | JPY |
| Profit loss | Prior1InterimDuration | 10480000 | JPY |
| Profit loss | InterimDuration | -1289000 | JPY |
| Valuation difference on available for sale securities net of tax oci | Prior1InterimDuration | -11689000 | JPY |
| Valuation difference on available for sale securities net of tax oci | InterimDuration | 21239000 | JPY |
| Other comprehensive income | Prior1InterimDuration | -11689000 | JPY |
| Other comprehensive income | InterimDuration | 21239000 | JPY |
| Comprehensive income | Prior1InterimDuration | -1209000 | JPY |
| Comprehensive income | InterimDuration | 19949000 | JPY |
| Comprehensive income attributable to owners of the parent | Prior1InterimDuration | -1209000 | JPY |
| Comprehensive income attributable to owners of the parent | InterimDuration | 19949000 | JPY |
| Comprehensive income attributable to non controlling interests | Prior1InterimDuration | － | JPY |
| Comprehensive income attributable to non controlling interests | InterimDuration | － | JPY |
| Income before income taxes | Prior1InterimDuration | 17000000 | JPY |
| Income before income taxes | InterimDuration | 1457000 | JPY |
| Depreciation and amortization ope cf | Prior1InterimDuration | 7150000 | JPY |
| Depreciation and amortization ope cf | InterimDuration | 6394000 | JPY |
| Amortization of goodwill ope cf | Prior1InterimDuration | 6701000 | JPY |
| Amortization of goodwill ope cf | InterimDuration | 4282000 | JPY |
| Subsidy income2 ope cf | Prior1InterimDuration | -2768000 | JPY |
| Subsidy income2 ope cf | InterimDuration | － | JPY |
| Increase decrease in allowance for doubtful accounts ope cf | Prior1InterimDuration | 84000 | JPY |
| Increase decrease in allowance for doubtful accounts ope cf | InterimDuration | 864000 | JPY |
| Increase decrease in contract liabilities ope cf | Prior1InterimDuration | -72000 | JPY |
| Increase decrease in contract liabilities ope cf | InterimDuration | -3000 | JPY |
| Increase decrease in provision for shareholder benefit program ope cf | Prior1InterimDuration | -8082000 | JPY |
| Increase decrease in provision for shareholder benefit program ope cf | InterimDuration | -9242000 | JPY |
| Increase decrease in net defined benefit liability ope cf | Prior1InterimDuration | -28000 | JPY |
| Increase decrease in net defined benefit liability ope cf | InterimDuration | -124000 | JPY |
| Increase decrease in provision for bonuses ope cf | Prior1InterimDuration | -1812000 | JPY |
| Increase decrease in provision for bonuses ope cf | InterimDuration | -1920000 | JPY |
| Interest and dividends income ope cf | Prior1InterimDuration | -553000 | JPY |
| Interest and dividends income ope cf | InterimDuration | -1558000 | JPY |
| Interest expenses ope cf | Prior1InterimDuration | 835000 | JPY |
| Interest expenses ope cf | InterimDuration | 969000 | JPY |
| Loss gain on valuation of investment securities ope cf | Prior1InterimDuration | 495000 | JPY |
| Loss gain on valuation of investment securities ope cf | InterimDuration | － | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | Prior1InterimDuration | -3734000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | InterimDuration | -20433000 | JPY |
| Decrease increase in inventories ope cf | Prior1InterimDuration | -686000 | JPY |
| Decrease increase in inventories ope cf | InterimDuration | -17980000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | Prior1InterimDuration | 5523000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | InterimDuration | 969000 | JPY |
| Decrease increase in consumption taxes refund receivable ope cf | Prior1InterimDuration | － | JPY |
| Decrease increase in consumption taxes refund receivable ope cf | InterimDuration | 4571000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | Prior1InterimDuration | 2355000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | InterimDuration | -5510000 | JPY |
| Increase decrease in accounts payable other ope cf | Prior1InterimDuration | -10147000 | JPY |
| Increase decrease in accounts payable other ope cf | InterimDuration | 19437000 | 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 |
| 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 |