Business Coach Income Statement

Financials in millions JPY. Fiscal year is October - September.

Millions JPY. Fiscal year is Oct - Sep.

Fiscal Year	TTM	FY 2025	FY 2024
Period Ending	Dec '25 Dec 31, 2025	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024
Revenue	1,893	2,003	1,601
Revenue Growth (YoY)	11.75%	25.11%	-
Cost of Revenue	700	756	628
Gross Profit	1,193	1,247	973
Selling, General & Admin	1,071	1,034	838
Amortization of Goodwill & Intangibles	19	19	19
Other Operating Expenses	3	3	-
Operating Expenses	1,121	1,084	893
Operating Income	72	163	80
Other Non Operating Income (Expenses)	6	14	-1
EBT Excluding Unusual Items	78	177	79
Gain (Loss) on Sale of Investments	32	32	-
Pretax Income	110	209	79
Income Tax Expense	45	69	28
Earnings From Continuing Operations	65	140	51
Minority Interest in Earnings	-15	-17	3
Net Income	50	123	54
Net Income to Common	50	123	54
Net Income Growth	-45.65%	127.78%	-
Shares Outstanding (Basic)	1	1	1
Shares Outstanding (Diluted)	1	1	1
Shares Change (YoY)	3.36%	0.31%	-
EPS (Basic)	43.94	111.27	48.88
EPS (Diluted)	43.50	109.61	48.30
EPS Growth	-46.92%	126.94%	-
Free Cash Flow	-	90	136
Free Cash Flow Per Share	-	80.01	121.28
Dividend Per Share	50.000	50.000	50.000
Gross Margin	63.02%	62.26%	60.77%
Operating Margin	3.80%	8.14%	5.00%
Profit Margin	2.64%	6.14%	3.37%
Free Cash Flow Margin	-	4.49%	8.49%
EBITDA	144.75	238	164
EBITDA Margin	7.65%	11.88%	10.24%
D&A For EBITDA	72.75	75	84
EBIT	72	163	80
EBIT Margin	3.80%	8.14%	5.00%
Effective Tax Rate	40.91%	33.01%	35.44%
Advertising Expenses	-	13	23

Source: S&P Capital IQ. Standard template. Financial Sources.