All values in JPY	Oct 2025	Jan 2026	Apr 2026	Jul 2026
Revenue	357.00M	349.00M	365.00M	339.00M
Cost of goods sold	95.00M	90.00M	106.00M	111.00M
Cost of revenue	95.00M	90.00M	106.00M	111.00M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	236.00M	222.00M	224.00M	232.00M
Operating expense	252.00M	222.00M	224.00M	232.00M
Total operating expenses	347.00M	312.00M	330.00M	343.00M
Operating income	10.00M	37.00M	35.00M	-4.00M
Other non operating income	-2.00M	-2.00M	1.00M	2.00M
EBT including unusual items	-17.00M	35.00M	36.00M	-3.00M
EBT excluding unusual items	9.00M	35.00M	36.00M	-3.00M
Income tax expense	18.00M	5.00M	9.00M	-
Effective tax rate	-105.88%	14.29%	25.00%	-
Other operating expenses	-	-	-	-
Net income	-35.00M	30.00M	27.00M	-3.00M
Net profit margin	-9.80%	8.60%	7.40%	-0.88%
Earnings per share	-	-	-	-
Interest and investment income	1.00M	-	-	-
Interest expense	-	-	-	-1.00M
Net interest expenses	1.00M	-	-	-1.00M
Depreciation and amortization charges	16.00M	-	-	-
EBITDA	14.00M	41.00M	39.00M	-
Gain or loss from assets sale	-	-	-	-

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