All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	383.00M	294.00M	436.00M	339.00M
Cost of goods sold	92.00M	83.00M	140.00M	90.00M
Cost of revenue	92.00M	83.00M	140.00M	90.00M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	247.00M	263.00M	240.00M	248.00M
Operating expense	247.00M	263.00M	239.00M	248.00M
Total operating expenses	339.00M	346.00M	379.00M	338.00M
Operating income	44.00M	-52.00M	57.00M	1.00M
Other non operating income	-7.00M	-7.00M	-9.00M	-12.00M
EBT including unusual items	44.00M	-70.00M	44.00M	-10.00M
EBT excluding unusual items	44.00M	-53.00M	50.00M	-10.00M
Income tax expense	14.00M	-16.00M	30.00M	2.00M
Effective tax rate	31.82%	22.86%	68.18%	-20.00%
Other operating expenses	-	-	-	-
Net income	30.00M	-51.00M	21.00M	7.00M
Net profit margin	7.83%	-17.35%	4.82%	2.06%
Earnings per share	-	-	-	-
Interest and investment income	7.00M	6.00M	3.00M	1.00M
Interest expense	-	-	-	-
Net interest expenses	7.00M	6.00M	3.00M	1.00M
Depreciation and amortization charges	-	-	-	-
EBITDA	49.50M	-49.75M	63.50M	7.50M
Gain or loss from assets sale	-	-	-	-

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