All values in JPY	Sep 2025	Dec 2025	Mar 2026	Jun 2026
Revenue	614.00M	423.00M	317.00M	309.00M
Cost of goods sold	241.00M	143.00M	99.00M	100.00M
Cost of revenue	241.00M	143.00M	99.00M	100.00M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	250.00M	297.00M	257.00M	267.00M
Operating expense	300.00M	297.00M	257.00M	267.00M
Total operating expenses	541.00M	440.00M	356.00M	367.00M
Operating income	73.00M	-17.00M	-39.00M	-58.00M
Other non operating income	2.00M	1.00M	2.00M	-1.00M
EBT including unusual items	107.00M	-16.00M	-37.00M	-59.00M
EBT excluding unusual items	75.00M	-16.00M	-37.00M	-59.00M
Income tax expense	29.00M	-	-13.00M	-19.00M
Effective tax rate	27.10%	-	35.14%	32.20%
Other operating expenses	3.00M	-	-	-
Net income	59.00M	-16.00M	-24.00M	-40.00M
Net profit margin	9.61%	-3.78%	-7.57%	-12.94%
Earnings per share	-	-	-	-
Interest and investment income	-	-	-	-
Interest expense	-	-	-	-
Net interest expenses	-	-	-	-
Depreciation and amortization charges	28.00M	-	-	-
EBITDA	91.75M	1.75M	-33.00M	-39.25M
Gain or loss from assets sale	-	-	-	-

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