All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	342.00M	309.00M	384.00M	244.00M
Cost of goods sold	121.00M	121.00M	184.00M	84.00M
Cost of revenue	121.00M	121.00M	184.00M	84.00M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	211.00M	198.00M	221.00M	212.00M
Operating expense	211.00M	198.00M	224.00M	212.00M
Total operating expenses	332.00M	319.00M	408.00M	296.00M
Operating income	10.00M	-10.00M	-24.00M	-52.00M
Other non operating income	-	1.00M	-	-2.00M
EBT including unusual items	27.00M	-20.00M	-58.00M	-64.00M
EBT excluding unusual items	24.00M	-22.00M	-10.00M	-64.00M
Income tax expense	3.00M	2.00M	-4.00M	1.00M
Effective tax rate	11.11%	-10.00%	6.90%	-1.56%
Other operating expenses	-	-	-	-
Net income	24.00M	-23.00M	-53.00M	-65.00M
Net profit margin	7.02%	-7.44%	-13.80%	-26.64%
Earnings per share	-	-	-	-
Interest and investment income	2.00M	1.00M	6.00M	-
Interest expense	-2.00M	-11.00M	-	-1.00M
Net interest expenses	-	-10.00M	6.00M	-1.00M
Depreciation and amortization charges	-	-	-	-
EBITDA	14.00M	-5.50M	-19.75M	-47.75M
Gain or loss from assets sale	-	-	-	-

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