All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	351.00M	321.00M	384.00M	346.00M
Cost of goods sold	265.00M	250.00M	274.00M	262.00M
Cost of revenue	265.00M	250.00M	274.00M	262.00M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	95.00M	97.00M	98.00M	105.00M
Operating expense	95.00M	97.00M	98.00M	105.00M
Total operating expenses	360.00M	347.00M	372.00M	367.00M
Operating income	-9.00M	-26.00M	12.00M	-21.00M
Other non operating income	1.00M	7.00M	-8.00M	-4.00M
EBT including unusual items	-42.00M	3.00M	6.00M	-25.00M
EBT excluding unusual items	-9.00M	-20.00M	5.00M	-25.00M
Income tax expense	4.00M	6.00M	1.00M	7.00M
Effective tax rate	-9.52%	200.00%	16.67%	-28.00%
Other operating expenses	-	-	-	-
Net income	-46.00M	-3.00M	5.00M	-32.00M
Net profit margin	-13.11%	-0.93%	1.30%	-9.25%
Earnings per share	-	-	-	-
Interest and investment income	-	-	1.00M	-
Interest expense	-1.00M	-1.00M	-	-
Net interest expenses	-1.00M	-1.00M	1.00M	-
Depreciation and amortization charges	-	-	-	-
EBITDA	-7.00M	-24.75M	15.50M	-17.50M
Gain or loss from assets sale	-	-	-	-

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