All values in JPY	Jul 2025	Oct 2025	Jan 2026	Apr 2026
Revenue	105.00M	105.00M	132.00M	132.00M
Cost of goods sold	40.00M	40.00M	56.50M	56.50M
Cost of revenue	40.00M	40.00M	56.50M	56.50M
Research and development expenses	-	-	-	-
Total research and development expenses	-	-	-	-
Selling, general, and admin expenses	58.00M	58.00M	57.00M	57.00M
Operating expense	58.00M	58.00M	57.00M	57.00M
Total operating expenses	98.00M	98.00M	113.50M	113.50M
Operating income	7.00M	7.00M	18.50M	18.50M
Other non operating income	-	-	1.00M	1.00M
EBT including unusual items	1.50M	1.50M	13.50M	13.50M
EBT excluding unusual items	7.00M	7.00M	19.00M	19.00M
Income tax expense	500.00K	500.00K	1.00M	1.00M
Effective tax rate	33.33%	33.33%	7.41%	7.41%
Other operating expenses	-	-	-	-
Net income	1.00M	1.00M	12.50M	12.50M
Net profit margin	0.95%	0.95%	9.47%	9.47%
Earnings per share	-	-	-	-
Interest and investment income	-	-	-	-
Interest expense	-	-	-500.00K	-500.00K
Net interest expenses	-	-	-500.00K	-500.00K
Depreciation and amortization charges	-	-	-	-
EBITDA	8.50M	8.50M	21.00M	21.00M
Gain or loss from assets sale	5.50M	5.50M	-	-

Finance

Research