All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	730.00M	953.00M	922.00M	1.16B
Cost of goods sold	377.00M	516.00M	445.00M	683.00M
Cost of revenue	377.00M	516.00M	445.00M	683.00M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	369.00M	401.00M	397.00M	475.00M
Operating expense	369.00M	401.00M	397.00M	475.00M
Total operating expenses	746.00M	917.00M	842.00M	1.16B
Operating income	-16.00M	36.00M	80.00M	1.00M
Other non operating income	-14.00M	-3.00M	-2.00M	4.00M
EBT including unusual items	-22.00M	29.00M	70.00M	-18.00M
EBT excluding unusual items	-34.00M	29.00M	70.00M	-8.00M
Income tax expense	19.00M	8.00M	4.00M	-38.00M
Effective tax rate	-86.36%	27.59%	5.71%	211.11%
Other operating expenses	-	-	-	-
Net income	-41.00M	21.00M	66.00M	21.00M
Net profit margin	-5.62%	2.20%	7.16%	1.81%
Earnings per share	-	-	-	-
Interest and investment income	-	-	-	1.00M
Interest expense	-4.00M	-4.00M	-8.00M	-14.00M
Net interest expenses	-4.00M	-4.00M	-8.00M	-13.00M
Depreciation and amortization charges	-	-	-	-
EBITDA	5.00M	67.00M	101.00M	40.75M
Gain or loss from assets sale	-	-	-	-

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