All values in JPY	Jun 2025	Sep 2025	Dec 2025	Mar 2026
Revenue	138.50M	138.50M	182.00M	182.00M
Cost of goods sold	114.00M	114.00M	125.00M	125.00M
Cost of revenue	114.00M	114.00M	125.00M	125.00M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	69.00M	69.00M	48.00M	48.00M
Operating expense	69.00M	69.00M	48.00M	48.00M
Total operating expenses	183.00M	183.00M	173.00M	173.00M
Operating income	-44.50M	-44.50M	9.00M	9.00M
Other non operating income	-	-	-1.00M	-1.00M
EBT including unusual items	-45.00M	-45.00M	7.50M	7.50M
EBT excluding unusual items	-45.00M	-45.00M	7.50M	7.50M
Income tax expense	-	-	2.50M	2.50M
Effective tax rate	-	-	33.33%	33.33%
Other operating expenses	-	-	-	-
Net income	-45.00M	-45.00M	5.00M	5.00M
Net profit margin	-32.49%	-32.49%	2.75%	2.75%
Earnings per share	-	-	-	-
Interest and investment income	-	-	-	-
Interest expense	-500.00K	-500.00K	-500.00K	-500.00K
Net interest expenses	-500.00K	-500.00K	-500.00K	-500.00K
Depreciation and amortization charges	-	-	-	-
EBITDA	-41.00M	-41.00M	13.00M	13.00M
Gain or loss from assets sale	-	-	-	-

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