All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	506.00M	604.00M	577.00M	568.00M
Cost of goods sold	20.00M	21.00M	25.00M	21.00M
Cost of revenue	20.00M	21.00M	25.00M	21.00M
Research and development expenses	-	-	12.00M	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	482.00M	555.00M	512.00M	594.00M
Operating expense	482.00M	555.00M	548.00M	594.00M
Total operating expenses	502.00M	576.00M	573.00M	615.00M
Operating income	4.00M	28.00M	4.00M	-47.00M
Other non operating income	-	1.00M	-1.00M	1.00M
EBT including unusual items	5.00M	29.00M	4.00M	-26.00M
EBT excluding unusual items	5.00M	29.00M	4.00M	-47.00M
Income tax expense	1.00M	9.00M	-4.00M	-8.00M
Effective tax rate	20.00%	31.03%	-100.00%	30.77%
Other operating expenses	-	-	-	-
Net income	4.00M	20.00M	8.00M	-18.00M
Net profit margin	0.79%	3.31%	1.39%	-3.17%
Earnings per share	-	-	-	-
Interest and investment income	1.00M	-	1.00M	-
Interest expense	-	-	-	-1.00M
Net interest expenses	1.00M	-	1.00M	-1.00M
Depreciation and amortization charges	-	-	24.00M	-
EBITDA	17.50M	37.25M	16.25M	-34.75M
Gain or loss from assets sale	-	-	-	-

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