All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	202.00M	197.00M	194.00M	215.00M
Cost of goods sold	64.00M	78.00M	76.00M	70.00M
Cost of revenue	64.00M	78.00M	76.00M	70.00M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	75.00M	107.00M	99.00M	105.00M
Operating expense	106.00M	107.00M	99.00M	105.00M
Total operating expenses	170.00M	185.00M	175.00M	175.00M
Operating income	32.00M	12.00M	19.00M	40.00M
Other non operating income	4.00M	-1.00M	2.00M	-2.00M
EBT including unusual items	36.00M	11.00M	21.00M	38.00M
EBT excluding unusual items	36.00M	11.00M	21.00M	38.00M
Income tax expense	8.00M	4.00M	6.00M	11.00M
Effective tax rate	22.22%	36.36%	28.57%	28.95%
Other operating expenses	-	-	-	-
Net income	28.00M	7.00M	15.00M	27.00M
Net profit margin	13.86%	3.55%	7.73%	12.56%
Earnings per share	-	-	-	-
Interest and investment income	1.00M	-	1.00M	-
Interest expense	-1.00M	-	-1.00M	-
Net interest expenses	-	-	-	-
Depreciation and amortization charges	31.00M	-	-	-
EBITDA	39.75M	19.75M	27.00M	47.75M
Gain or loss from assets sale	-	-	-	-

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