Science Arts Income Statement

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

Millions JPY. Fiscal year is Sep - Aug.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Aug '26 Aug 31, 2026	Aug '25 Aug 31, 2025	Aug '24 Aug 31, 2024	Aug '23 Aug 31, 2023	Aug '22 Aug 31, 2022
Revenue	2,134	1,654	1,184	771	659
Revenue Growth	29.02%	39.70%	53.57%	16.99%	80.55%
Cost of Revenue	785	645	507	281	224
Gross Profit	1,349	1,009	677	490	435
Selling, General & Admin	1,087	865	682	519	412
Research & Development	-	24	15	19	9
Operating Expenses	1,087	902	709	557	424
Operating Income	262	107	-32	-67	11
Interest Expense	-1	-1	-1	-	-
Interest & Investment Income	5	1	-	-	-
Currency Exchange Gain (Loss)	-2	-	-1	-	-
Other Non Operating Income (Expenses)	-2	-14	1	-2	-2
EBT Excluding Unusual Items	262	93	-33	-69	9
Gain (Loss) on Sale of Investments	-	-	-	-4	-
Pretax Income	262	93	-33	-73	9
Income Tax Expense	8	-19	-2	8	-
Net Income	254	112	-31	-81	9
Net Income to Common	254	112	-31	-81	9
Net Income Growth	126.79%	-	-	-	-
Shares Outstanding (Basic)	8	8	7	7	3
Shares Outstanding (Diluted)	8	8	7	7	3
Shares Change	4.73%	19.02%	0.11%	95.84%	10.59%
EPS (Basic)	31.33	14.29	-4.71	-12.32	2.81
EPS (Diluted)	30.95	14.29	-4.71	-12.32	2.68
EPS Growth	116.54%	-	-	-	-

Additional Metrics

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Aug '26 Aug 31, 2026	Aug '25 Aug 31, 2025	Aug '24 Aug 31, 2024	Aug '23 Aug 31, 2023	Aug '22 Aug 31, 2022
Free Cash Flow	409	272	-46	-86	96
Free Cash Flow Per Share	49.84	34.71	-6.99	-13.08	28.59
Gross Margin	63.21%	61.00%	57.18%	63.55%	66.01%
Operating Margin	12.28%	6.47%	-2.70%	-8.69%	1.67%
Profit Margin	11.90%	6.77%	-2.62%	-10.51%	1.37%
Free Cash Flow Margin	19.17%	16.45%	-3.89%	-11.15%	14.57%
EBITDA	290	122	-19	-46	14
EBITDA Margin	13.59%	7.38%	-1.60%	-5.97%	2.12%
D&A For EBITDA	28	15	13	21	3
EBIT	262	107	-32	-67	11
EBIT Margin	12.28%	6.47%	-2.70%	-8.69%	1.67%
Effective Tax Rate	3.05%	-	-	-	-
Advertising Expenses	-	70	107	-	34