All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	272.00M	350.00M	232.00M	165.00M
Cost of goods sold	115.00M	108.00M	84.00M	53.00M
Cost of revenue	115.00M	108.00M	84.00M	53.00M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	167.00M	164.00M	166.00M	155.00M
Operating expense	167.00M	172.00M	166.00M	155.00M
Total operating expenses	282.00M	280.00M	250.00M	208.00M
Operating income	-10.00M	70.00M	-18.00M	-43.00M
Other non operating income	-	7.00M	1.00M	-
EBT including unusual items	-10.00M	47.00M	-17.00M	-44.00M
EBT excluding unusual items	-10.00M	76.00M	-17.00M	-44.00M
Income tax expense	-	-4.00M	-	-
Effective tax rate	-	-8.51%	-	-
Other operating expenses	-	2.00M	-	-
Net income	-10.00M	51.00M	-17.00M	-44.00M
Net profit margin	-3.68%	14.57%	-7.33%	-26.67%
Earnings per share	-	-	-	-
Interest and investment income	1.00M	-	-	-
Interest expense	-1.00M	-1.00M	-	-1.00M
Net interest expenses	-	-1.00M	-	-1.00M
Depreciation and amortization charges	-	6.00M	-	-
EBITDA	-9.75M	71.50M	-16.50M	-40.50M
Gain or loss from assets sale	-	-	-	-

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