All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	158.50M	158.50M	166.00M	166.00M
Cost of goods sold	-	-	-	-
Cost of revenue	-	-	-	-
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	181.50M	181.50M	158.50M	158.50M
Operating expense	181.50M	181.50M	158.50M	158.50M
Total operating expenses	181.50M	181.50M	158.50M	158.50M
Operating income	-23.00M	-23.00M	7.50M	7.50M
Other non operating income	9.50M	9.50M	500.00K	500.00K
EBT including unusual items	-8.50M	-8.50M	16.50M	16.50M
EBT excluding unusual items	-12.00M	-12.00M	9.00M	9.00M
Income tax expense	-1.00M	-1.00M	6.50M	6.50M
Effective tax rate	11.76%	11.76%	39.39%	39.39%
Other operating expenses	-	-	-	-
Net income	-7.00M	-7.00M	8.00M	8.00M
Net profit margin	-4.42%	-4.42%	4.82%	4.82%
Earnings per share	-	-	-	-
Interest and investment income	4.50M	4.50M	4.00M	4.00M
Interest expense	-3.00M	-3.00M	-3.00M	-3.00M
Net interest expenses	1.50M	1.50M	1.00M	1.00M
Depreciation and amortization charges	-	-	-	-
EBITDA	-13.00M	-13.00M	15.00M	15.00M
Gain or loss from assets sale	-	-	-	-

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