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 |
|---|---|---|---|
| Increase decrease in deposits received ope cf | Prior1InterimDuration | 6755000 | JPY |
| Increase decrease in deposits received ope cf | InterimDuration | 6765000 | JPY |
| Other net ope cf | Prior1InterimDuration | -427000 | JPY |
| Other net ope cf | InterimDuration | 1019000 | JPY |
| Subtotal ope cf | Prior1InterimDuration | 18587000 | JPY |
| Subtotal ope cf | InterimDuration | -10042000 | JPY |
| Interest and dividends income received ope cf inv cf | Prior1InterimDuration | 553000 | JPY |
| Interest and dividends income received ope cf inv cf | InterimDuration | 1558000 | JPY |
| Interest expenses paid ope cf fin cf | Prior1InterimDuration | -833000 | JPY |
| Interest expenses paid ope cf fin cf | InterimDuration | -1025000 | JPY |
| Proceeds from subsidy income2 ope cf | Prior1InterimDuration | 2768000 | JPY |
| Proceeds from subsidy income2 ope cf | InterimDuration | － | JPY |
| Income taxes paid ope cf | Prior1InterimDuration | -2144000 | JPY |
| Income taxes paid ope cf | InterimDuration | -5372000 | JPY |
| Income taxes refund ope cf | Prior1InterimDuration | 13672000 | JPY |
| Income taxes refund ope cf | InterimDuration | 17000 | JPY |
| Net cash provided by used in operating activities | Prior1InterimDuration | 32605000 | JPY |
| Net cash provided by used in operating activities | InterimDuration | -14864000 | JPY |
| Purchase of property plant and equipment inv cf | Prior1InterimDuration | -4799000 | JPY |
| Purchase of property plant and equipment inv cf | InterimDuration | -2789000 | JPY |
| Purchase of intangible assets inv cf | Prior1InterimDuration | － | JPY |
| Purchase of intangible assets inv cf | InterimDuration | -1545000 | JPY |
| Purchase of long term prepaid expenses inv cf | Prior1InterimDuration | -1835000 | JPY |
| Purchase of long term prepaid expenses inv cf | InterimDuration | － | JPY |
| Payments for guarantee deposits inv cf | Prior1InterimDuration | -593000 | JPY |
| Payments for guarantee deposits inv cf | InterimDuration | － | JPY |
| Net cash provided by used in investment activities | Prior1InterimDuration | -7227000 | JPY |
| Net cash provided by used in investment activities | InterimDuration | -4334000 | JPY |
| Increase in short term loans payable fin cf | Prior1InterimDuration | － | JPY |
| Increase in short term loans payable fin cf | InterimDuration | 27000000 | JPY |
| Repayment of long term loans payable fin cf | Prior1InterimDuration | -7203000 | JPY |
| Repayment of long term loans payable fin cf | InterimDuration | -6558000 | JPY |
| Cash dividends paid fin cf | Prior1InterimDuration | -11642000 | JPY |
| Cash dividends paid fin cf | InterimDuration | -5771000 | JPY |
| Net cash provided by used in financing activities | Prior1InterimDuration | -18845000 | JPY |
| Net cash provided by used in financing activities | InterimDuration | 14670000 | JPY |
| Effect of exchange rate change on cash and cash equivalents | Prior1InterimDuration | -94000 | JPY |
| Effect of exchange rate change on cash and cash equivalents | InterimDuration | 391000 | JPY |
| Net increase decrease in cash and cash equivalents | Prior1InterimDuration | 6437000 | JPY |
| Net increase decrease in cash and cash equivalents | InterimDuration | -4136000 | JPY |
| Cash and cash equivalents | Prior2YearInstant | 602753000 | JPY |
| Cash and cash equivalents | Prior1YearInstant | 573512000 | JPY |
| Cash and cash equivalents | Prior1InterimInstant | 609190000 | JPY |
| Cash and cash equivalents | InterimInstant | 569375000 | JPY |
| Provision of allowance for doubtful accounts sga | Prior1InterimDuration | 84000 | JPY |
| Provision of allowance for doubtful accounts sga | InterimDuration | 864000 | JPY |
| Provision for shareholder benefit program sga | Prior1InterimDuration | -8082000 | JPY |
| Provision for shareholder benefit program sga | InterimDuration | -9242000 | JPY |
| Payroll and allowances sga | Prior1InterimDuration | 63295000 | JPY |
| Payroll and allowances sga | InterimDuration | 70964000 | 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 |