| Feb 28, 2019 | Feb 29, 2020 | Feb 28, 2021 | Feb 28, 2022 | Feb 28, 2023 | Feb 29, 2024 |
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Net sales | 2,609 | 3,065 | 3,580 | 4,757 | 5,753 | 6,607 |
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Cost of sales | 1,813 | 2,298 | 2,496 | 3,126 | 3,473 | 4,723 |
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Gross profit (loss) | 796 | 767 | 1,083 | 1,630 | 2,279 | 1,884 |
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Selling, general and administrative expenses | 693 | 644 | 718 | 1,034 | 1,742 | 2,867 |
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Operating profit (loss) | 103 | 123 | 366 | 597 | 537 | -983 |
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Interest income | 0 | 1 | 0 | 0 | 2 | 2 |
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Subsidy income | 38 | 19 | 13 | 67 | 99 | 387 |
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Foreign exchange gains | - | - | - | 1 | 174 | 111 |
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Other | 0 | 1 | 1 | 3 | 14 | 38 |
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Subsidy income | 38 | 19 | 13 | 67 | 99 | 387 |
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Non-operating income | 41 | 32 | 17 | 82 | 288 | 427 |
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Other | 0 | 1 | 1 | 3 | 14 | 38 |
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Non-operating income | 41 | 32 | 17 | 82 | 288 | 427 |
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Interest expenses | 45 | 38 | 49 | 50 | 34 | 135 |
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Commission expenses | - | - | - | - | 96 | 50 |
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Other | 12 | 12 | 11 | 4 | 7 | 25 |
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Non-operating expenses | 57 | 50 | 60 | 80 | 137 | 210 |
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Ordinary profit (loss) | 87 | 105 | 323 | 599 | 688 | -766 |
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Gain on sale of non-current assets | 0 | - | - | - | 6 | 249 |
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Settlement income | - | - | - | - | - | 34 |
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Other | - | - | - | - | - | 3 |
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Other | - | - | - | - | - | 3 |
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Extraordinary income | 5 | - | - | - | 6 | 286 |
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Extraordinary income | 5 | - | - | - | 6 | 286 |
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Loss on tax purpose reduction entry of non-current assets | 5 | - | - | - | - | 3 |
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Loss on sale of non-current assets | - | - | - | - | 0 | - |
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Extraordinary losses | 5 | - | - | 8 | 0 | 3 |
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Loss on tax purpose reduction entry of non-current assets | 5 | - | - | - | - | 3 |
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Extraordinary losses | 5 | - | - | 8 | 0 | 3 |
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Profit (loss) before income taxes | 88 | 105 | 323 | 591 | 693 | -483 |
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Income taxes - current | 40 | 20 | 50 | 134 | 130 | 9 |
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Income taxes - deferred | -93 | 8 | -37 | -39 | 6 | -69 |
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Income taxes | -53 | 28 | 12 | 95 | 136 | -60 |
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Profit (loss) | 141 | 77 | 310 | 496 | 557 | -422 |
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Profit (loss) attributable to owners of parent | - | - | - | - | - | -422 |
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