All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	1.11B	1.10B	1.06B	981.00M
Cost of goods sold	731.00M	760.00M	768.00M	704.00M
Cost of revenue	731.00M	760.00M	768.00M	704.00M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	325.00M	395.00M	347.00M	341.00M
Operating expense	325.00M	377.00M	347.00M	341.00M
Total operating expenses	1.06B	1.14B	1.12B	1.04B
Operating income	54.00M	-39.00M	-53.00M	-64.00M
Other non operating income	-4.00M	1.00M	-4.00M	-3.00M
EBT including unusual items	54.00M	-37.00M	-55.00M	-75.00M
EBT excluding unusual items	54.00M	-37.00M	-55.00M	-65.00M
Income tax expense	10.00M	-11.00M	7.00M	7.00M
Effective tax rate	18.52%	29.73%	-12.73%	-9.33%
Other operating expenses	-	-	-	-
Net income	44.00M	-26.00M	-62.00M	-82.00M
Net profit margin	3.96%	-2.37%	-5.84%	-8.36%
Earnings per share	-	-	-	-
Interest and investment income	5.00M	2.00M	4.00M	5.00M
Interest expense	-3.00M	-3.00M	-2.00M	-3.00M
Net interest expenses	2.00M	-1.00M	2.00M	2.00M
Depreciation and amortization charges	-	-	-	-
EBITDA	108.00M	-17.00M	-31.00M	-42.50M
Gain or loss from assets sale	-	-	-	-

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