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	10,818	10,595	9,136	5,242	5,736
Other Revenue	322	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	2,237	1,891	1,519	889	1,357
Selling, General & Admin	1,404	1,355	1,175	1,005	723
Research & Development	9	59	14	16	13
Other Operating Expenses	83	70	60	34	13
Operating Expenses	1,496	1,517	1,272	1,105	749
Operating Income	741	374	247	-216	608
Interest Expense	-15	-19	-9	-7	-7
Interest & Investment Income	70	153	107	119	27
Earnings From Equity Investments	-	-	-	-	201
Other Non Operating Income (Expenses)	-34	83	61	9	11
EBT Excluding Unusual Items	762	591	406	-95	840
Gain (Loss) on Sale of Investments	250	167	-	-	1,275
Asset Writedown	-13	-105	-	-	-
Other Unusual Items	2	9	-	-	-
Pretax Income	1,001	662	406	-95	2,115
Income Tax Expense	269	253	175	-31	648
Net Income	732	409	231	-64	1,467
Net Income to Common	732	409	231	-64	1,467
Net Income Growth	78.97%	77.06%	-	-	933.10%
Shares Outstanding (Basic)	9	9	9	9	8
Shares Outstanding (Diluted)	9	9	9	9	9
Shares Change (YoY)	1.71%	-	0.88%	2.71%	3.96%
EPS (Basic)	81.28	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	1,639	-637	-1,436	-368	499
Free Cash Flow Per Share	181.86	-71.89	-162.06	-41.90	58.35
Dividend Per Share	-	20.000	20.000	20.000	16.000
Dividend Growth	-	-	-	25.00%	-
Gross Margin	20.08%	17.35%	16.17%	16.29%	22.75%
Operating Margin	6.65%	3.43%	2.63%	-3.96%	10.19%
Profit Margin	6.57%	3.75%	2.46%	-1.17%	24.59%
Free Cash Flow Margin	14.71%	-5.85%	-15.29%	-6.74%	8.36%
EBITDA	815	484	321	-139	644
EBITDA Margin	7.32%	4.44%	3.42%	-2.55%	10.79%
D&A For EBITDA	74	110	74	77	36
EBIT	741	374	247	-216	608
EBIT Margin	6.65%	3.43%	2.63%	-3.96%	10.19%
Effective Tax Rate	26.87%	38.22%	43.10%	-	30.64%

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