All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	386.00M	293.00M	245.00M	380.00M
Cost of goods sold	240.00M	171.00M	153.00M	213.00M
Cost of revenue	240.00M	171.00M	153.00M	213.00M
Research and development expenses	-	-	-	17.00M
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	115.00M	120.00M	115.00M	110.00M
Operating expense	115.00M	120.00M	115.00M	127.00M
Total operating expenses	355.00M	291.00M	268.00M	340.00M
Operating income	31.00M	2.00M	-23.00M	40.00M
Other non operating income	-	-	1.00M	-
EBT including unusual items	31.00M	2.00M	-22.00M	40.00M
EBT excluding unusual items	31.00M	2.00M	-22.00M	40.00M
Income tax expense	-	1.00M	-	1.00M
Effective tax rate	-	50.00%	-	2.50%
Other operating expenses	-	-	-	-
Net income	31.00M	1.00M	-22.00M	39.00M
Net profit margin	8.03%	0.34%	-8.98%	10.26%
Earnings per share	-	-	-	-
Interest and investment income	-	-	-	-
Interest expense	-	-	-	-
Net interest expenses	-	-	-	-
Depreciation and amortization charges	-	-	-	-
EBITDA	49.75M	2.50M	-4.25M	41.25M
Gain or loss from assets sale	-	-	-	-

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