Besterra Income Statement

Financials in millions JPY. Fiscal year is February - January.

Millions JPY. Fiscal year is Feb - Jan.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jan '26 Jan 31, 2026	Jan '25 Jan 31, 2025	Jan '24 Jan 31, 2024	Jan '23 Jan 31, 2023	Jan '22 Jan 31, 2022
Operating Revenue	11,140	10,595	9,136	5,242	5,736
Other Revenue	-0	302	258	216	230
Revenue	11,140	10,897	9,394	5,458	5,966
Revenue Growth (YoY)	2.23%	16.00%	72.11%	-8.52%	62.03%
Cost of Revenue	8,903	9,006	7,875	4,569	4,609
Gross Profit	2,238	1,891	1,519	889	1,357
Selling, General & Admin	1,488	1,355	1,175	1,005	723
Research & Development	-	59	14	16	13
Other Operating Expenses	-	70	60	34	13
Operating Expenses	1,488	1,517	1,272	1,105	749
Operating Income	750.01	374	247	-216	608
Interest Expense	-15.85	-19	-9	-7	-7
Interest & Investment Income	56.44	153	107	119	27
Earnings From Equity Investments	-	-	-	-	201
Other Non Operating Income (Expenses)	-32.2	83	61	9	11
EBT Excluding Unusual Items	758.4	591	406	-95	840
Gain (Loss) on Sale of Investments	140	167	-	-	1,275
Gain (Loss) on Sale of Assets	112.05	-	-	-	-
Asset Writedown	-13.22	-105	-	-	-
Other Unusual Items	-	9	-	-	-
Pretax Income	1,002	662	406	-95	2,115
Income Tax Expense	269.75	253	175	-31	648
Net Income	732.62	409	231	-64	1,467
Net Income to Common	732.62	409	231	-64	1,467
Net Income Growth	79.12%	77.06%	-	-	933.10%
Shares Outstanding (Basic)	9	9	9	9	8
Shares Outstanding (Diluted)	9	9	9	9	9
Shares Change (YoY)	1.79%	-	0.88%	2.71%	3.96%
EPS (Basic)	81.35	46.16	26.07	-7.29	174.42
EPS (Diluted)	81.22	46.16	26.07	-7.29	171.65
EPS Growth	75.97%	77.06%	-	-	894.44%
Free Cash Flow	1,638	-637	-1,436	-368	499
Free Cash Flow Per Share	181.60	-71.89	-162.06	-41.90	58.35
Dividend Per Share	40.000	20.000	20.000	20.000	16.000
Dividend Growth	100.00%	-	-	25.00%	-
Gross Margin	20.09%	17.35%	16.17%	16.29%	22.75%
Operating Margin	6.73%	3.43%	2.63%	-3.96%	10.19%
Profit Margin	6.58%	3.75%	2.46%	-1.17%	24.59%
Free Cash Flow Margin	14.70%	-5.85%	-15.29%	-6.74%	8.36%
EBITDA	824.95	484	321	-139	644
EBITDA Margin	7.41%	4.44%	3.42%	-2.55%	10.79%
D&A For EBITDA	74.95	110	74	77	36
EBIT	750.01	374	247	-216	608
EBIT Margin	6.73%	3.43%	2.63%	-3.96%	10.19%
Effective Tax Rate	26.91%	38.22%	43.10%	-	30.64%
Revenue as Reported	11,140	-	-	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.