All values in JPY	Oct 2025	Jan 2026	Apr 2026	Jul 2026
Revenue	203.00M	159.00M	367.00M	161.00M
Cost of goods sold	122.00M	103.00M	173.00M	130.00M
Cost of revenue	122.00M	103.00M	173.00M	130.00M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	57.00M	50.00M	58.00M	55.00M
Operating expense	59.00M	50.00M	58.00M	55.00M
Total operating expenses	181.00M	153.00M	231.00M	185.00M
Operating income	22.00M	6.00M	136.00M	-24.00M
Other non operating income	-3.00M	15.00M	2.00M	-1.00M
EBT including unusual items	8.00M	21.00M	138.00M	-25.00M
EBT excluding unusual items	19.00M	21.00M	138.00M	-25.00M
Income tax expense	42.00M	6.00M	26.00M	-5.00M
Effective tax rate	525.00%	28.57%	18.84%	20.00%
Other operating expenses	-	-	-	-
Net income	-34.00M	15.00M	112.00M	-20.00M
Net profit margin	-16.75%	9.43%	30.52%	-12.42%
Earnings per share	-	-	-	-
Interest and investment income	-	-	-	-
Interest expense	-	-	-	-
Net interest expenses	-	-	-	-
Depreciation and amortization charges	2.00M	-	-	-
EBITDA	22.50M	6.50M	136.50M	-23.50M
Gain or loss from assets sale	-	-	-	-

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