All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	3.71B	3.82B	4.76B	3.24B
Cost of goods sold	1.74B	1.85B	2.20B	1.46B
Cost of revenue	1.74B	1.85B	2.20B	1.46B
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	2.05B	1.82B	2.15B	1.99B
Operating expense	2.05B	2.08B	2.15B	1.99B
Total operating expenses	3.79B	3.93B	4.35B	3.44B
Operating income	-84.00M	-112.00M	412.00M	-209.00M
Other non operating income	19.00M	11.00M	16.00M	13.00M
EBT including unusual items	-84.00M	-97.00M	439.00M	-161.00M
EBT excluding unusual items	-67.00M	-83.00M	426.00M	-162.00M
Income tax expense	6.00M	-19.00M	84.00M	-8.00M
Effective tax rate	-7.14%	19.59%	19.13%	4.97%
Other operating expenses	-	-	-	-
Net income	-90.00M	-78.00M	355.00M	-153.00M
Net profit margin	-2.43%	-2.04%	7.45%	-4.73%
Earnings per share	-	-	-	-
Interest and investment income	1.00M	20.00M	-	36.00M
Interest expense	-3.00M	-2.00M	-2.00M	-2.00M
Net interest expenses	-2.00M	18.00M	-2.00M	34.00M
Depreciation and amortization charges	-	263.00M	-	-
EBITDA	6.00M	-15.00M	502.00M	-138.00M
Gain or loss from assets sale	17.00M	14.00M	-	8.00M

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