All values in JPY	Aug 2025	Nov 2025	Feb 2026	May 2026
Revenue	478.00M	546.00M	506.00M	527.00M
Cost of goods sold	300.00M	341.00M	318.00M	335.00M
Cost of revenue	300.00M	341.00M	318.00M	335.00M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	168.00M	177.00M	185.00M	202.00M
Operating expense	168.00M	177.00M	185.00M	202.00M
Total operating expenses	468.00M	518.00M	503.00M	537.00M
Operating income	10.00M	28.00M	3.00M	-10.00M
Other non operating income	-	7.00M	-1.00M	4.00M
EBT including unusual items	1.00M	34.00M	2.00M	-7.00M
EBT excluding unusual items	10.00M	34.00M	2.00M	-7.00M
Income tax expense	1.00M	-3.00M	2.00M	-2.00M
Effective tax rate	100.00%	-8.82%	100.00%	28.57%
Other operating expenses	-	-	-	-
Net income	-	37.00M	-	-5.00M
Net profit margin	-	6.78%	-	-0.95%
Earnings per share	-	-	-	-
Interest and investment income	-	-	-	-
Interest expense	-	-1.00M	-	-1.00M
Net interest expenses	-	-1.00M	-	-1.00M
Depreciation and amortization charges	-	-	-	-
EBITDA	-	33.75M	8.75M	-1.50M
Gain or loss from assets sale	-	-	-	-

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