ESPOIR Income Statement

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

Millions JPY. Fiscal year is Mar - Feb.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Feb '26 Feb 28, 2026	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023	Feb '22 Feb 28, 2022
Revenue	556	306	708	1,395	1,483
Revenue Growth (YoY)	81.70%	-56.78%	-49.25%	-5.93%	3.35%
Cost of Revenue	374	335	398	1,150	1,252
Gross Profit	182	-29	310	245	231
Selling, General & Admin	172	171	132	172	188
Other Operating Expenses	-	12	38	-	-
Operating Expenses	172	184	170	172	188
Operating Income	10	-213	140	73	43
Interest Expense	-13	-8	-23	-53	-56
Other Non Operating Income (Expenses)	17	9	5	6	-10
EBT Excluding Unusual Items	14	-212	122	26	-23
Gain (Loss) on Sale of Investments	-	-9	-	-	-
Gain (Loss) on Sale of Assets	1	12	1,410	-	-
Asset Writedown	-4	-35	-83	-2,388	-43
Other Unusual Items	1	-2	-	-	-
Pretax Income	12	-246	1,449	-2,362	-66
Income Tax Expense	1	1	28	-3	10
Net Income	11	-247	1,421	-2,359	-76
Net Income to Common	11	-247	1,421	-2,359	-76
Shares Outstanding (Basic)	6	5	5	5	4
Shares Outstanding (Diluted)	6	5	5	5	4
Shares Change (YoY)	3.26%	7.30%	7.78%	4.01%	-
EPS (Basic)	1.98	-46.00	283.99	-508.10	-17.03
EPS (Diluted)	1.98	-46.00	283.99	-508.10	-17.03
Free Cash Flow	-928	-428	-438	222	187
Free Cash Flow Per Share	-167.38	-79.71	-87.53	47.82	41.89
Gross Margin	32.73%	-9.48%	43.79%	17.56%	15.58%
Operating Margin	1.80%	-69.61%	19.77%	5.23%	2.90%
Profit Margin	1.98%	-80.72%	200.71%	-169.10%	-5.13%
Free Cash Flow Margin	-166.91%	-139.87%	-61.86%	15.91%	12.61%
EBITDA	22	-198	187	257	221
EBITDA Margin	3.96%	-64.71%	26.41%	18.42%	14.90%
D&A For EBITDA	12	15	47	184	178
EBIT	10	-213	140	73	43
EBIT Margin	1.80%	-69.61%	19.77%	5.23%	2.90%
Effective Tax Rate	8.33%	-	1.93%	-	-

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