All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	1.10B	1.28B	1.21B	1.07B
Cost of goods sold	776.00M	841.00M	800.00M	765.00M
Cost of revenue	776.00M	841.00M	800.00M	765.00M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	351.00M	224.00M	368.00M	423.00M
Operating expense	351.00M	384.00M	368.00M	423.00M
Total operating expenses	1.13B	1.22B	1.17B	1.19B
Operating income	-23.00M	53.00M	46.00M	-122.00M
Other non operating income	12.00M	16.00M	-	2.00M
EBT including unusual items	-209.00M	19.00M	49.00M	-165.00M
EBT excluding unusual items	-3.00M	71.00M	49.00M	-121.00M
Income tax expense	4.00M	-1.00M	16.00M	-13.00M
Effective tax rate	-1.91%	-5.26%	32.65%	7.88%
Other operating expenses	-	-	-	-
Net income	-213.00M	34.00M	36.00M	-149.00M
Net profit margin	-19.29%	2.66%	2.97%	-13.98%
Earnings per share	-	-	-	-
Interest and investment income	1.00M	-	-	-
Interest expense	-2.00M	-2.00M	-1.00M	-2.00M
Net interest expenses	-1.00M	-2.00M	-1.00M	-2.00M
Depreciation and amortization charges	-	-	-	-
EBITDA	42.50M	121.00M	114.00M	-51.00M
Gain or loss from assets sale	-	-	-	-

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