Science Arts Income Statement

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

Millions JPY. Fiscal year is Sep - Aug.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Nov '25 Nov 30, 2025	Aug '25 Aug 31, 2025	Aug '24 Aug 31, 2024	Aug '23 Aug 31, 2023	Aug '22 Aug 31, 2022	Aug '21 Aug 31, 2021
Revenue	1,829	1,654	1,184	771	659	365
Revenue Growth (YoY)	49.92%	39.70%	53.57%	16.99%	80.55%	64.41%
Cost of Revenue	708	645	507	281	224	101
Gross Profit	1,121	1,009	677	490	435	264
Selling, General & Admin	928	865	682	519	412	354
Research & Development	24	24	15	19	9	7
Operating Expenses	965	902	709	557	424	362
Operating Income	156	107	-32	-67	11	-98
Interest Expense	-1	-1	-1	-	-	-
Interest & Investment Income	1	1	-	-	-	-
Currency Exchange Gain (Loss)	-1	-	-1	-	-	-
Other Non Operating Income (Expenses)	-3	-14	1	-2	-2	3
EBT Excluding Unusual Items	152	93	-33	-69	9	-95
Gain (Loss) on Sale of Investments	-	-	-	-4	-	-
Pretax Income	152	93	-33	-73	9	-95
Income Tax Expense	-12	-19	-2	8	-	-
Net Income	164	112	-31	-81	9	-95
Net Income to Common	164	112	-31	-81	9	-95
Shares Outstanding (Basic)	8	8	7	7	3	3
Shares Outstanding (Diluted)	8	8	7	7	3	3
Shares Change (YoY)	20.59%	19.02%	0.11%	95.84%	10.59%	3.82%
EPS (Basic)	20.27	14.29	-4.71	-12.32	2.81	-31.29
EPS (Diluted)	20.27	14.29	-4.71	-12.32	2.68	-31.29
Free Cash Flow	-	272	-46	-86	96	-97
Free Cash Flow Per Share	-	34.71	-6.99	-13.08	28.59	-31.94
Gross Margin	61.29%	61.00%	57.18%	63.55%	66.01%	72.33%
Operating Margin	8.53%	6.47%	-2.70%	-8.69%	1.67%	-26.85%
Profit Margin	8.97%	6.77%	-2.62%	-10.51%	1.37%	-26.03%
Free Cash Flow Margin	-	16.45%	-3.89%	-11.15%	14.57%	-26.57%
EBITDA	171.5	122	-19	-46	14	-97
EBITDA Margin	9.38%	7.38%	-1.60%	-5.97%	2.12%	-26.57%
D&A For EBITDA	15.5	15	13	21	3	1
EBIT	156	107	-32	-67	11	-98
EBIT Margin	8.53%	6.47%	-2.70%	-8.69%	1.67%	-26.85%
Advertising Expenses	-	70	107	-	34	82

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