All values in JPY	Jun 2025	Sep 2025	Dec 2025	Mar 2026
Revenue	78.00M	78.00M	115.50M	115.50M
Cost of goods sold	42.50M	42.50M	51.50M	51.50M
Cost of revenue	42.50M	42.50M	51.50M	51.50M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	49.50M	49.50M	47.50M	47.50M
Operating expense	49.50M	49.50M	47.50M	47.50M
Total operating expenses	92.00M	92.00M	99.00M	99.00M
Operating income	-14.00M	-14.00M	16.50M	16.50M
Other non operating income	1.00M	1.00M	-1.00M	-1.00M
EBT including unusual items	-13.00M	-13.00M	15.50M	15.50M
EBT excluding unusual items	-13.00M	-13.00M	15.50M	15.50M
Income tax expense	-3.50M	-3.50M	500.00K	500.00K
Effective tax rate	26.92%	26.92%	3.23%	3.23%
Other operating expenses	-	-	-	-
Net income	-9.50M	-9.50M	15.00M	15.00M
Net profit margin	-12.18%	-12.18%	12.99%	12.99%
Earnings per share	-	-	-	-
Interest and investment income	-	-	-	-
Interest expense	-	-	-	-
Net interest expenses	-	-	-	-
Depreciation and amortization charges	-	-	-	-
EBITDA	-12.50M	-12.50M	18.00M	18.00M
Gain or loss from assets sale	-	-	-	-

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