Operating Performance

　　

Consolidated Statements of Income

(Millions of yen)

　　

	For the six months ended February 28, 2025	For the six months ended February 28, 2026
Net sales	61,688	72,035
Cost of sales	40,483	47,936
Gross profit	21,205	24,099
Selling, general and administrative expenses	13,146	17,191
Operating profit	8,058	6,907
Non-operating income
Interest income	7	18
Dividend income	0	1
Subsidy income	53	86
Reversal of allowance for doubtful accounts	1	46
Other	29	38
Total non-operating income	92	190
Non-operating expenses
Interest expenses	40	97
Foreign exchange losses	7	15
Commission expenses	2	9
Share of loss of entities accounted for using equity method	－	122
Loss on investments in capital	227	241
Other	4	2
Total non-operating expenses	282	488
Ordinary profit	7,868	6,609
Extraordinary income
Gain on change in equity	－	10
Gain on sale of investment securities	54	－
Total extraordinary income	54	10
Extraordinary losses
Impairment losses	573	501
Loss on valuation of investment securities	163	－
Total extraordinary losses	736	501
Profit before income taxes	7,185	6,118
Income taxes	2,622	2,106
Profit	4,563	4,011
Profit attributable to non-controlling interests	69	－
Profit attributable to owners of parent	4,493	4,011

Consolidated Statements of Comprehensive Income

(Millions of yen)

	For the six months ended February 28, 2025	For the six months ended February 28, 2026
Profit	4,563	4,011
Other comprehensive income
Valuation difference on available-for-sale securities	22	(170)
Foreign currency translation adjustment	0	11
Total other comprehensive income	23	(158)
Comprehensive income	4,586	3,853
(Breakdown)
Comprehensive income attributable to owners of parent	4,516	3,853
Comprehensive income attributable to non-controlling interests	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.