All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	74.00M	81.00M	74.00M	77.00M
Cost of goods sold	31.00M	39.00M	40.00M	30.00M
Cost of revenue	31.00M	39.00M	40.00M	30.00M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	66.00M	72.00M	71.00M	61.00M
Operating expense	66.00M	72.00M	71.00M	61.00M
Total operating expenses	97.00M	111.00M	111.00M	91.00M
Operating income	-23.00M	-30.00M	-37.00M	-14.00M
Other non operating income	1.00M	-1.00M	-	-
EBT including unusual items	-22.00M	34.00M	93.00M	-10.00M
EBT excluding unusual items	-22.00M	-25.00M	-38.00M	-10.00M
Income tax expense	-9.00M	12.00M	32.00M	-8.00M
Effective tax rate	40.91%	35.29%	34.41%	80.00%
Other operating expenses	-	-	-	-
Net income	-13.00M	22.00M	61.00M	-2.00M
Net profit margin	-17.57%	27.16%	82.43%	-2.60%
Earnings per share	-	-	-	-
Interest and investment income	-	6.00M	-	4.00M
Interest expense	-	-	-1.00M	-
Net interest expenses	-	6.00M	-1.00M	4.00M
Depreciation and amortization charges	-	-	-	-
EBITDA	-8.75M	-14.00M	-22.75M	2.50M
Gain or loss from assets sale	-	-	-	-

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