All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	1.39B	1.39B	1.23B	1.23B
Cost of goods sold	1.26B	1.26B	1.08B	1.08B
Cost of revenue	1.26B	1.26B	1.08B	1.08B
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	265.00M	265.00M	223.00M	223.00M
Operating expense	265.00M	265.00M	223.00M	223.00M
Total operating expenses	1.53B	1.53B	1.30B	1.30B
Operating income	-135.50M	-135.50M	-71.50M	-71.50M
Other non operating income	26.50M	26.50M	34.00M	34.00M
EBT including unusual items	-143.50M	-143.50M	-74.00M	-74.00M
EBT excluding unusual items	-143.50M	-143.50M	-74.00M	-74.00M
Income tax expense	65.50M	65.50M	5.00M	5.00M
Effective tax rate	-45.64%	-45.64%	-6.76%	-6.76%
Other operating expenses	-	-	-	-
Net income	-209.00M	-209.00M	-79.00M	-79.00M
Net profit margin	-15.03%	-15.03%	-6.43%	-6.43%
Earnings per share	-	-	-	-
Interest and investment income	500.00K	500.00K	500.00K	500.00K
Interest expense	-35.00M	-35.00M	-37.00M	-37.00M
Net interest expenses	-34.50M	-34.50M	-36.50M	-36.50M
Depreciation and amortization charges	-	-	-	-
EBITDA	-129.00M	-129.00M	-64.50M	-64.50M
Gain or loss from assets sale	-	-	-	-

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