All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	499.00M	487.00M	467.00M	431.00M
Cost of goods sold	193.00M	194.00M	190.00M	189.00M
Cost of revenue	193.00M	194.00M	190.00M	189.00M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	287.00M	278.00M	266.00M	270.00M
Operating expense	291.00M	281.00M	271.00M	276.00M
Total operating expenses	484.00M	475.00M	461.00M	465.00M
Operating income	15.00M	12.00M	6.00M	-34.00M
Other non operating income	3.00M	-	19.00M	1.00M
EBT including unusual items	-98.00M	12.00M	22.00M	-36.00M
EBT excluding unusual items	18.00M	12.00M	24.00M	-34.00M
Income tax expense	-29.00M	-22.00M	5.00M	-13.00M
Effective tax rate	29.59%	-183.33%	22.73%	36.11%
Other operating expenses	-	-	-	-
Net income	-69.00M	31.00M	18.00M	-24.00M
Net profit margin	-13.83%	6.37%	3.85%	-5.57%
Earnings per share	-	-	-	-
Interest and investment income	1.00M	-	1.00M	-
Interest expense	-	-	-2.00M	-1.00M
Net interest expenses	1.00M	-	-1.00M	-1.00M
Depreciation and amortization charges	4.00M	3.00M	5.00M	6.00M
EBITDA	82.75M	85.00M	79.00M	42.50M
Gain or loss from assets sale	-	-	-	-

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