All values in JPY	Feb 2026	May 2026
Revenue	132.00M	132.00M
Cost of goods sold	32.00M	32.00M
Cost of revenue	32.00M	32.00M
Research and development expenses	-	-
Total research and development expenses	-	-
Selling, general, and admin expenses	106.00M	106.00M
Operating expense	106.00M	106.00M
Total operating expenses	138.00M	138.00M
Operating income	-6.00M	-6.00M
Other non operating income	500.00K	500.00K
EBT including unusual items	-6.50M	-6.50M
EBT excluding unusual items	-6.50M	-6.50M
Income tax expense	500.00K	500.00K
Effective tax rate	-7.69%	-7.69%
Other operating expenses	-	-
Net income	-7.00M	-7.00M
Net profit margin	-5.30%	-5.30%
Earnings per share	-	-
Interest and investment income	-	-
Interest expense	-1.00M	-1.00M
Net interest expenses	-1.00M	-1.00M
Depreciation and amortization charges	-	-
EBITDA	-4.00M	-4.00M
Gain or loss from assets sale	-	-

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