All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	2.28B	2.06B	2.44B	2.88B
Cost of goods sold	1.62B	1.51B	1.90B	1.99B
Cost of revenue	1.62B	1.51B	1.90B	1.99B
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	739.00M	708.00M	727.00M	742.00M
Operating expense	739.00M	708.00M	794.00M	742.00M
Total operating expenses	2.36B	2.22B	2.69B	2.73B
Operating income	-79.00M	-160.00M	-249.00M	146.00M
Other non operating income	-8.00M	-6.00M	-55.00M	11.00M
EBT including unusual items	-27.00M	-57.00M	-1.03B	166.00M
EBT excluding unusual items	-39.00M	-55.00M	-372.00M	166.00M
Income tax expense	-7.00M	11.00M	27.00M	26.00M
Effective tax rate	25.93%	-19.30%	-2.63%	15.66%
Other operating expenses	-	-	-	-
Net income	-20.00M	-68.00M	-1.05B	140.00M
Net profit margin	-0.88%	-3.31%	-43.07%	4.87%
Earnings per share	-	-	-	-
Interest and investment income	2.00M	8.00M	3.00M	3.00M
Interest expense	-20.00M	-17.00M	-26.00M	-13.00M
Net interest expenses	-18.00M	-9.00M	-23.00M	-10.00M
Depreciation and amortization charges	-	-	67.00M	-
EBITDA	-59.00M	-132.75M	-225.75M	169.25M
Gain or loss from assets sale	-	-	-	-

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