All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	239.00M	258.00M	235.00M	243.00M
Cost of goods sold	58.00M	62.00M	62.00M	60.00M
Cost of revenue	58.00M	62.00M	62.00M	60.00M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	172.00M	185.00M	184.00M	205.00M
Operating expense	174.00M	185.00M	184.00M	205.00M
Total operating expenses	232.00M	247.00M	246.00M	265.00M
Operating income	7.00M	11.00M	-11.00M	-22.00M
Other non operating income	-	-1.00M	1.00M	1.00M
EBT including unusual items	10.00M	10.00M	-9.00M	-21.00M
EBT excluding unusual items	8.00M	10.00M	-9.00M	-21.00M
Income tax expense	-1.00M	-	-	-
Effective tax rate	-10.00%	-	-	-
Other operating expenses	-	-	-	-
Net income	11.00M	10.00M	-9.00M	-21.00M
Net profit margin	4.60%	3.88%	-3.83%	-8.64%
Earnings per share	-	-	-	-
Interest and investment income	1.00M	-	1.00M	-
Interest expense	-	-	-	-
Net interest expenses	1.00M	-	1.00M	-
Depreciation and amortization charges	3.00M	-	-	-
EBITDA	10.25M	14.25M	-7.75M	-18.75M
Gain or loss from assets sale	-	-	-	-

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