All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	1.12B	1.36B	1.09B	1.15B
Cost of goods sold	837.00M	1.02B	815.00M	859.00M
Cost of revenue	837.00M	1.02B	815.00M	859.00M
Research and development expenses	-	-	41.00M	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	286.00M	308.00M	241.00M	306.00M
Operating expense	286.00M	308.00M	282.00M	306.00M
Total operating expenses	1.12B	1.32B	1.10B	1.16B
Operating income	-5.00M	38.00M	-6.00M	-16.00M
Other non operating income	1.00M	-1.00M	3.00M	-
EBT including unusual items	-13.00M	44.00M	5.00M	-11.00M
EBT excluding unusual items	-5.00M	37.00M	-5.00M	-15.00M
Income tax expense	1.00M	-	19.00M	-
Effective tax rate	-7.69%	-	380.00%	-
Other operating expenses	-	-	-	-
Net income	-14.00M	44.00M	-14.00M	-11.00M
Net profit margin	-1.25%	3.23%	-1.28%	-0.96%
Earnings per share	-	-	-	-
Interest and investment income	1.00M	2.00M	-	2.00M
Interest expense	-2.00M	-2.00M	-2.00M	-1.00M
Net interest expenses	-1.00M	-	-2.00M	1.00M
Depreciation and amortization charges	-	-	-	-
EBITDA	1.00M	46.00M	750.00K	-9.25M
Gain or loss from assets sale	-	-	-	-

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