All values in JPY	Mar 2025	Jun 2025	Sep 2025	Dec 2025
Revenue	130.50M	130.50M	197.00M	197.00M
Cost of goods sold	81.00M	81.00M	114.00M	114.00M
Cost of revenue	81.00M	81.00M	114.00M	114.00M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	57.50M	57.50M	59.50M	59.50M
Operating expense	57.50M	57.50M	59.50M	59.50M
Total operating expenses	138.50M	138.50M	173.50M	173.50M
Operating income	-8.00M	-8.00M	23.50M	23.50M
Other non operating income	1.00M	1.00M	-4.00M	-4.00M
EBT including unusual items	-8.00M	-8.00M	16.50M	16.50M
EBT excluding unusual items	-8.00M	-8.00M	16.50M	16.50M
Income tax expense	-4.50M	-4.50M	4.50M	4.50M
Effective tax rate	56.25%	56.25%	27.27%	27.27%
Other operating expenses	-	-	-	-
Net income	-3.50M	-3.50M	12.00M	12.00M
Net profit margin	-2.68%	-2.68%	6.09%	6.09%
Earnings per share	-	-	-	-
Interest and investment income	-	-	-	-
Interest expense	-1.00M	-1.00M	-1.50M	-1.50M
Net interest expenses	-1.00M	-1.00M	-1.50M	-1.50M
Depreciation and amortization charges	-	-	-	-
EBITDA	-	-	-	26.50M
Gain or loss from assets sale	-	-	-	-

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