All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	1.78B	1.66B	1.94B	1.47B
Cost of goods sold	868.00M	808.00M	985.00M	666.00M
Cost of revenue	868.00M	808.00M	985.00M	666.00M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	986.00M	957.00M	789.00M	797.00M
Operating expense	986.00M	957.00M	835.00M	797.00M
Total operating expenses	1.85B	1.76B	1.82B	1.46B
Operating income	-76.00M	-105.00M	119.00M	9.00M
Other non operating income	2.00M	-3.00M	-5.00M	1.00M
EBT including unusual items	-84.00M	-125.00M	92.00M	4.00M
EBT excluding unusual items	-81.00M	-114.00M	106.00M	4.00M
Income tax expense	-	32.00M	62.00M	19.00M
Effective tax rate	-	-25.60%	67.39%	475.00%
Other operating expenses	-	-	-	-
Net income	-83.00M	-168.00M	-20.00M	-53.00M
Net profit margin	-4.67%	-10.12%	-1.03%	-3.60%
Earnings per share	-	-	-	-
Interest and investment income	1.00M	2.00M	1.00M	3.00M
Interest expense	-8.00M	-8.00M	-9.00M	-9.00M
Net interest expenses	-7.00M	-6.00M	-8.00M	-6.00M
Depreciation and amortization charges	-	-	46.00M	-
EBITDA	31.00M	-87.50M	232.25M	122.25M
Gain or loss from assets sale	-	-	-	-

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