All values in JPY	Aug 2025	Nov 2025	Feb 2026	May 2026
Revenue	2.61B	2.91B	3.46B	2.76B
Cost of goods sold	1.78B	1.96B	2.42B	1.95B
Cost of revenue	1.78B	1.96B	2.42B	1.95B
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	855.00M	881.00M	819.00M	848.00M
Operating expense	854.00M	881.00M	820.00M	848.00M
Total operating expenses	2.63B	2.84B	3.24B	2.80B
Operating income	-22.00M	63.00M	227.00M	-33.00M
Other non operating income	4.00M	3.00M	5.00M	5.00M
EBT including unusual items	4.00M	72.00M	369.00M	-35.00M
EBT excluding unusual items	4.00M	66.00M	244.00M	-26.00M
Income tax expense	21.00M	53.00M	76.00M	-5.00M
Effective tax rate	525.00%	73.61%	20.60%	14.29%
Other operating expenses	-	-	-	-
Net income	-17.00M	19.00M	293.00M	-30.00M
Net profit margin	-0.65%	0.65%	8.46%	-1.09%
Earnings per share	-	-	-	-
Interest and investment income	22.00M	-	12.00M	2.00M
Interest expense	-	-	-	-
Net interest expenses	22.00M	-	12.00M	2.00M
Depreciation and amortization charges	-	-	-	-
EBITDA	69.00M	152.00M	323.50M	63.50M
Gain or loss from assets sale	-	-	-	-

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