All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	396.00M	331.00M	305.00M	352.00M
Cost of goods sold	291.00M	175.00M	246.00M	220.00M
Cost of revenue	291.00M	175.00M	246.00M	220.00M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	146.00M	214.00M	77.00M	-125.00M
Operating expense	109.00M	214.00M	77.00M	-125.00M
Total operating expenses	400.00M	389.00M	323.00M	95.00M
Operating income	-4.00M	-58.00M	-18.00M	257.00M
Other non operating income	-6.00M	-3.00M	-30.00M	-14.00M
EBT including unusual items	-61.00M	-64.00M	-50.00M	277.00M
EBT excluding unusual items	-8.00M	-60.00M	-46.00M	246.00M
Income tax expense	48.00M	7.00M	3.00M	8.00M
Effective tax rate	-78.69%	-10.94%	-6.00%	2.89%
Other operating expenses	-	-	-	-
Net income	-109.00M	-71.00M	-53.00M	268.00M
Net profit margin	-27.53%	-21.45%	-17.38%	76.14%
Earnings per share	-	-	-	-
Interest and investment income	2.00M	1.00M	2.00M	3.00M
Interest expense	-	-	-	-
Net interest expenses	2.00M	1.00M	2.00M	3.00M
Depreciation and amortization charges	-	-	-	-
EBITDA	9.25M	-44.75M	-12.50M	270.25M
Gain or loss from assets sale	-	-	-	-

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