Operating Performance

　　

Consolidated Statements of Income

(Millions of yen)

　　

	For the nine months ended May 31, 2025	For the nine months ended May 31, 2026
Net sales	95,412	115,848
Cost of sales	62,370	77,490
Gross profit	33,041	38,358
Selling, general and administrative expenses	21,141	26,974
Operating profit	11,899	11,383
Non-operating income
Interest income	8	20
Dividend income	0	19
Subsidy income	120	106
Reversal of allowance for doubtful accounts	2	79
Other	54	70
Total non-operating income	186	296
Non-operating expenses
Interest expenses	76	203
Foreign exchange losses	－	18
Commission expenses	4	19
Share of loss of entities accounted for using equity method	－	3,872
Loss on investments in capital	369	234
Other	6	19
Total non-operating expenses	457	4,368
Ordinary profit	11,629	7,312
Extraordinary income
Gain on change in equity	－	18
Gain on sale of investment securities	54	280
Gain on bargain purchase	1	－
Subsidy income	55	－
Total extraordinary income	112	298
Extraordinary losses
Impairment losses	977	501
Loss on tax purpose reduction entry of non-current assets	55	－
Loss on valuation of investment securities	590	302
Total extraordinary losses	1,624	803
Profit before income taxes	10,117	6,806
Income taxes	3,771	2,836
Profit	6,346	3,970
Profit (loss) attributable to non-controlling interests	69	(8)
Profit attributable to owners of parent	6,277	3,979

Consolidated Statements of Comprehensive Income

(Millions of yen)

	For the nine months ended May 31, 2025	For the nine months ended May 31, 2026
Profit	6,346	3,970
Other comprehensive income
Valuation difference on available-for-sale securities	364	(304)
Foreign currency translation adjustment	(13)	6
Total other comprehensive income	351	(298)
Comprehensive income	6,697	3,671
(Breakdown)
Comprehensive income attributable to owners of parent	6,628	3,680
Comprehensive income attributable to non-controlling interests	69	(8)

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.