All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	669.00M	602.00M	488.00M	548.00M
Cost of goods sold	492.00M	386.00M	354.00M	352.00M
Cost of revenue	492.00M	386.00M	354.00M	352.00M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	189.00M	147.00M	204.00M	220.00M
Operating expense	189.00M	207.00M	204.00M	220.00M
Total operating expenses	681.00M	593.00M	558.00M	572.00M
Operating income	-12.00M	9.00M	-70.00M	-24.00M
Other non operating income	3.00M	49.00M	2.00M	-
EBT including unusual items	-13.00M	22.00M	-72.00M	-31.00M
EBT excluding unusual items	-13.00M	54.00M	-72.00M	-31.00M
Income tax expense	-1.00M	18.00M	-	11.00M
Effective tax rate	7.69%	81.82%	-	-35.48%
Other operating expenses	-	-	-	-
Net income	-14.00M	5.00M	-72.00M	-49.00M
Net profit margin	-2.09%	0.83%	-14.75%	-8.94%
Earnings per share	-	-	-	-
Interest and investment income	-	1.00M	-	-
Interest expense	-4.00M	-5.00M	-4.00M	-7.00M
Net interest expenses	-4.00M	-4.00M	-4.00M	-7.00M
Depreciation and amortization charges	-	60.00M	-	-
EBITDA	28.25M	48.75M	-30.25M	15.00M
Gain or loss from assets sale	-	-	-	-

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