All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	494.50M	494.50M	214.50M	214.50M
Cost of goods sold	249.50M	249.50M	182.50M	182.50M
Cost of revenue	249.50M	249.50M	182.50M	182.50M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	98.50M	98.50M	76.50M	76.50M
Operating expense	98.50M	98.50M	76.50M	76.50M
Total operating expenses	348.00M	348.00M	259.00M	259.00M
Operating income	146.50M	146.50M	-44.50M	-44.50M
Other non operating income	1.00M	1.00M	1.00M	1.00M
EBT including unusual items	144.50M	144.50M	-43.00M	-43.00M
EBT excluding unusual items	147.00M	147.00M	-43.00M	-43.00M
Income tax expense	40.50M	40.50M	-8.00M	-8.00M
Effective tax rate	28.03%	28.03%	18.60%	18.60%
Other operating expenses	-	-	-	-
Net income	104.00M	104.00M	-35.00M	-35.00M
Net profit margin	21.03%	21.03%	-16.32%	-16.32%
Earnings per share	-	-	-	-
Interest and investment income	-	-	500.00K	500.00K
Interest expense	-500.00K	-500.00K	-	-
Net interest expenses	-500.00K	-500.00K	500.00K	500.00K
Depreciation and amortization charges	-	-	-	-
EBITDA	160.50M	160.50M	-32.00M	-32.00M
Gain or loss from assets sale	2.50M	2.50M	-	-

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