All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	290.00M	308.00M	371.00M	297.00M
Cost of goods sold	222.00M	194.00M	220.00M	203.00M
Cost of revenue	222.00M	194.00M	220.00M	203.00M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	124.00M	110.00M	102.00M	133.00M
Operating expense	125.00M	110.00M	53.00M	133.00M
Total operating expenses	347.00M	304.00M	273.00M	336.00M
Operating income	-57.00M	4.00M	98.00M	-39.00M
Other non operating income	17.00M	1.00M	6.00M	4.00M
EBT including unusual items	-94.00M	14.00M	140.00M	-27.00M
EBT excluding unusual items	-44.00M	4.00M	104.00M	-27.00M
Income tax expense	-	5.00M	7.00M	3.00M
Effective tax rate	-	35.71%	5.00%	-11.11%
Other operating expenses	-	-	-	-
Net income	-94.00M	9.00M	133.00M	-30.00M
Net profit margin	-32.41%	2.92%	35.85%	-10.10%
Earnings per share	-	-	-	-
Interest and investment income	-	-	1.00M	9.00M
Interest expense	-4.00M	-1.00M	-1.00M	-1.00M
Net interest expenses	-4.00M	-1.00M	-	8.00M
Depreciation and amortization charges	-	-	-	-
EBITDA	-54.00M	11.25M	101.75M	-35.25M
Gain or loss from assets sale	-	-	-	-

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