All values in JPY	Jun 2025	Sep 2025	Dec 2025	Mar 2026
Revenue	88.50M	88.50M	110.50M	110.50M
Cost of goods sold	43.50M	43.50M	51.00M	51.00M
Cost of revenue	43.50M	43.50M	51.00M	51.00M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	41.50M	41.50M	48.00M	48.00M
Operating expense	41.50M	41.50M	48.00M	48.00M
Total operating expenses	85.00M	85.00M	99.00M	99.00M
Operating income	3.50M	3.50M	11.50M	11.50M
Other non operating income	-1.50M	-1.50M	-1.00M	-1.00M
EBT including unusual items	2.00M	2.00M	10.50M	10.50M
EBT excluding unusual items	2.00M	2.00M	10.50M	10.50M
Income tax expense	-	-	3.50M	3.50M
Effective tax rate	-	-	33.33%	33.33%
Other operating expenses	-	-	-	-
Net income	2.00M	2.00M	7.00M	7.00M
Net profit margin	2.26%	2.26%	6.33%	6.33%
Earnings per share	-	-	-	-
Interest and investment income	-	-	-	-
Interest expense	-	-	-	-
Net interest expenses	-	-	-	-
Depreciation and amortization charges	-	-	-	-
EBITDA	-	-	-	-
Gain or loss from assets sale	-	-	-	-

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