and factory,inc. announced non-consolidated earnings results for the nine months ended May 31, 2021. For the period, the company reported net sales of JPY 2,247 million compared to JPY 2,217 million a year ago. Operating loss was JPY 136 million compared to JPY 45 million a year ago. Net loss was JPY 268 million compared to JPY 101 million a year ago. Basic loss per share was JPY 27.34 compared to JPY 10.42 a year ago.