Operating Performance

　　

Consolidated Statements of Income

(Millions of yen)

　　

	Fiscal year ended August 31, 2024 (From September 1, 2023 to August 31, 2024)	Fiscal year ended August 31, 2025 (From September 1, 2024 to August 31, 2025)
Net sales	110,627	129,819
Cost of sales	75,267	84,803
Gross profit	35,360	45,016
Selling, general and administrative expenses	24,823	29,387
Operating profit	10,537	15,628
Non-operating income
Interest income	2	24
Dividend income	67	1
Subsidy income	101	138
Surrender value of insurance policies	34	－
Income from expired loyalty points	16	27
Other	68	57
Total non-operating income	291	248
Non-operating expenses
Interest expenses	57	117
Commission expenses	6	8
Share of loss of entities accounted for using equity method	－	75
Provision of allowance for doubtful accounts	－	77
Loss on investments in capital	－	390
Office relocation expenses	5	－
Other	6	25
Total non-operating expenses	75	695
Ordinary profit	10,753	15,181
Extraordinary income
Gain on change in equity	－	4
Gain on sale of investment securities	333	54
Gain on bargain purchase	－	1
Subsidy income	－	55
Total extraordinary income	333	116
Extraordinary losses
Impairment losses	605	977
Loss on tax purpose reduction entry of non-current assets	－	55
Loss on valuation of investment securities	1,437	590
Loss on termination of retirement benefit plan	10	－
Total extraordinary losses	2,053	1,624
Profit before income taxes	9,032	13,674
Income taxes-current	3,900	5,069
Income taxes-deferred	(114)	(399)
Total income taxes	3,786	4,669
Profit	5,246	9,004
Profit attributable to non-controlling interests	118	69
Profit attributable to owners of parent	5,127	8,935

Consolidated Statements of Comprehensive Income

(Millions of yen)

	Fiscal year ended August 31, 2024 (From September 1, 2023 to August 31, 2024)	“Fiscal year ended August 31, 2025 (From September 1, 2024 to August 31, 2025)”
Profit	5,246	9,004
Other comprehensive income
Valuation difference on available-for-sale securities	(423)	375
Foreign currency translation adjustment	(5)	(13)
Total other comprehensive income	(429)	361
Comprehensive income	4,817	9,365
(Breakdown)
Comprehensive income attributable to owners of parent	4,699	9,296
Comprehensive income attributable to non-controlling interests	118	69

Disclaimers

• This data may not be updated promptly, even in the event of revisions to financial results.
• Some indicators may be revised only on an annual basis due to changes in the format for disclosing financial results.

Note: The company conducted a 1:15 stock split on January 24, 2025. Per-share indicators have been retroactively adjusted to take these stock splits into account.