All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	214.00M	321.00M	321.00M	374.00M
Cost of goods sold	176.00M	248.00M	257.00M	284.00M
Cost of revenue	176.00M	248.00M	257.00M	284.00M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	221.00M	227.00M	214.00M	167.00M
Operating expense	221.00M	227.00M	213.00M	165.00M
Total operating expenses	397.00M	475.00M	470.00M	449.00M
Operating income	-183.00M	-154.00M	-149.00M	-75.00M
Other non operating income	-9.00M	-13.00M	-12.00M	-6.00M
EBT including unusual items	-268.00M	-203.00M	-264.00M	-79.00M
EBT excluding unusual items	-269.00M	-167.00M	-161.00M	-81.00M
Income tax expense	-3.00M	-7.00M	-9.00M	-
Effective tax rate	1.12%	3.45%	3.41%	-
Other operating expenses	-	-	-	-
Net income	-265.00M	-196.00M	-255.00M	-79.00M
Net profit margin	-123.83%	-61.06%	-79.44%	-21.12%
Earnings per share	-	-	-	-
Interest and investment income	1.00M	-	-	-
Interest expense	-	-	-	-
Net interest expenses	1.00M	-	-	-
Depreciation and amortization charges	2.00M	-	-	-
EBITDA	-181.25M	-152.25M	-145.50M	-73.25M
Gain or loss from assets sale	-	-	-	-

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