All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	2.44B	2.54B	3.16B	2.43B
Cost of goods sold	1.60B	1.63B	2.23B	1.56B
Cost of revenue	1.60B	1.63B	2.23B	1.56B
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	1.02B	1.07B	1.06B	1.04B
Operating expense	1.02B	1.07B	1.06B	1.05B
Total operating expenses	2.62B	2.70B	3.28B	2.60B
Operating income	-174.00M	-159.00M	-127.00M	-176.00M
Other non operating income	-5.00M	38.00M	-1.00M	-4.00M
EBT including unusual items	-187.00M	-115.00M	-208.00M	-261.00M
EBT excluding unusual items	-185.00M	-123.00M	-128.00M	-182.00M
Income tax expense	6.00M	7.00M	6.00M	3.00M
Effective tax rate	-3.21%	-6.09%	-2.88%	-1.15%
Other operating expenses	-	-	-	-
Net income	-193.00M	-122.00M	-214.00M	-264.00M
Net profit margin	-7.89%	-4.80%	-6.78%	-10.87%
Earnings per share	-	-	-	-
Interest and investment income	-	-	1.00M	-
Interest expense	-1.00M	-2.00M	-1.00M	-2.00M
Net interest expenses	-1.00M	-2.00M	-	-2.00M
Depreciation and amortization charges	-	-	-	-
EBITDA	-151.50M	-139.50M	-104.50M	-154.50M
Gain or loss from assets sale	-	-	-	-

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