All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	197.00M	197.00M	92.00M	92.00M
Cost of goods sold	114.00M	114.00M	72.50M	72.50M
Cost of revenue	114.00M	114.00M	72.50M	72.50M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	59.50M	59.50M	53.50M	53.50M
Operating expense	59.50M	59.50M	53.50M	53.50M
Total operating expenses	173.50M	173.50M	126.00M	126.00M
Operating income	23.50M	23.50M	-34.00M	-34.00M
Other non operating income	-4.00M	-4.00M	-500.00K	-500.00K
EBT including unusual items	16.50M	16.50M	-36.50M	-36.50M
EBT excluding unusual items	16.50M	16.50M	-36.50M	-36.50M
Income tax expense	4.50M	4.50M	-6.50M	-6.50M
Effective tax rate	27.27%	27.27%	17.81%	17.81%
Other operating expenses	-	-	-	-
Net income	12.00M	12.00M	-30.00M	-30.00M
Net profit margin	6.09%	6.09%	-32.61%	-32.61%
Earnings per share	-	-	-	-
Interest and investment income	-	-	-	-
Interest expense	-1.50M	-1.50M	-1.50M	-1.50M
Net interest expenses	-1.50M	-1.50M	-1.50M	-1.50M
Depreciation and amortization charges	-	-	-	-
EBITDA	-	26.50M	-31.00M	-31.00M
Gain or loss from assets sale	-	-	-	-

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