All values in JPY	Mar 2025	Jun 2025	Sep 2025	Dec 2025
Revenue	547.50M	547.50M	571.50M	571.50M
Cost of goods sold	249.50M	249.50M	226.50M	226.50M
Cost of revenue	249.50M	249.50M	226.50M	226.50M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	248.50M	248.50M	372.00M	372.00M
Operating expense	248.50M	248.50M	372.00M	372.00M
Total operating expenses	498.00M	498.00M	598.50M	598.50M
Operating income	49.50M	49.50M	-27.00M	-27.00M
Other non operating income	2.00M	2.00M	2.50M	2.50M
EBT including unusual items	51.50M	51.50M	-24.50M	-24.50M
EBT excluding unusual items	51.50M	51.50M	-24.50M	-24.50M
Income tax expense	20.50M	20.50M	-6.50M	-6.50M
Effective tax rate	39.81%	39.81%	26.53%	26.53%
Other operating expenses	-	-	-	-
Net income	31.00M	31.00M	-18.00M	-18.00M
Net profit margin	5.66%	5.66%	-3.15%	-3.15%
Earnings per share	-	-	-	-
Interest and investment income	-	-	-	-
Interest expense	-	-	-	-
Net interest expenses	-	-	-	-
Depreciation and amortization charges	-	-	-	-
EBITDA	51.50M	51.50M	-25.00M	-25.00M
Gain or loss from assets sale	-	-	-	-

Finance

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