All values in JPY	Oct 2025	Jan 2026	Apr 2026	Jul 2026
Revenue	852.50M	852.50M	943.50M	943.50M
Cost of goods sold	685.50M	685.50M	745.00M	745.00M
Cost of revenue	685.50M	685.50M	745.00M	745.00M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	160.00M	160.00M	169.50M	169.50M
Operating expense	160.00M	160.00M	169.50M	169.50M
Total operating expenses	845.50M	845.50M	914.50M	914.50M
Operating income	7.00M	7.00M	29.00M	29.00M
Other non operating income	6.00M	6.00M	19.50M	19.50M
EBT including unusual items	10.00M	10.00M	46.00M	46.00M
EBT excluding unusual items	11.00M	11.00M	46.00M	46.00M
Income tax expense	4.00M	4.00M	17.00M	17.00M
Effective tax rate	40.00%	40.00%	36.96%	36.96%
Other operating expenses	-	-	-	-
Net income	6.00M	6.00M	29.00M	29.00M
Net profit margin	0.70%	0.70%	3.07%	3.07%
Earnings per share	-	-	-	-
Interest and investment income	-	-	-	-
Interest expense	-2.00M	-2.00M	-2.50M	-2.50M
Net interest expenses	-2.00M	-2.00M	-2.50M	-2.50M
Depreciation and amortization charges	-	-	-	-
EBITDA	11.50M	11.50M	34.50M	34.50M
Gain or loss from assets sale	1.50M	1.50M	-	-

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