KIDS STAR Income Statement

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Revenue	1,157	908.17	764.8	564.51
Revenue Growth (YoY)	27.40%	18.75%	35.48%	-
Cost of Revenue	441	341.95	290.04	219.48
Gross Profit	716	566.22	474.76	345.02
Selling, General & Admin	467	390.85	313.05	238.29
Amortization of Goodwill & Intangibles	-	6.23	3.7	2.24
Operating Expenses	467	397.19	316.9	240.94
Operating Income	249	169.03	157.86	104.08
Interest & Investment Income	5	0.05	0	0
Currency Exchange Gain (Loss)	-	0.03	0.01	-0.01
Other Non Operating Income (Expenses)	-6	-0.61	-2.16	0.66
EBT Excluding Unusual Items	248	168.51	155.71	104.73
Gain (Loss) on Sale of Assets	-2	-	-	0.09
Asset Writedown	-13	-5.71	-2.18	-
Other Unusual Items	-	0.02	-	-
Pretax Income	233	162.83	153.53	104.82
Income Tax Expense	76	57.91	43.83	29.36
Net Income	157	104.92	109.7	75.46
Net Income to Common	157	104.92	109.7	75.46
Net Income Growth	49.64%	-4.36%	45.39%	-
Shares Outstanding (Basic)	3	2	2	2
Shares Outstanding (Diluted)	3	2	2	2
Shares Change (YoY)	24.36%	15.72%	-	-
EPS (Basic)	61.30	52.66	60.95	41.92
EPS (Diluted)	60.61	50.37	60.95	41.92
EPS Growth	20.33%	-17.35%	45.39%	-
Gross Margin	61.88%	62.35%	62.08%	61.12%
Operating Margin	21.52%	18.61%	20.64%	18.44%
Profit Margin	13.57%	11.55%	14.34%	13.37%
EBITDA	249.18	169.21	258.53	186.2
EBITDA Margin	21.54%	18.63%	33.80%	32.98%
D&A For EBITDA	0.18	0.18	100.67	82.12
EBIT	249	169.03	157.86	104.08
EBIT Margin	21.52%	18.61%	20.64%	18.44%
Effective Tax Rate	32.62%	35.57%	28.54%	28.01%
Advertising Expenses	-	38.5	32.46	25.96

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