Bestella <1433> experienced a significant decline. On the previous day, it announced its third-quarter financial results, with a cumulative operating profit of 0.13 billion yen, a 30.8% increase compared to the same period last year. However, for the period from August to October, it recorded a deficit of 0.08 billion yen, which represents a deterioration of 0.24 billion yen compared to the same period last year. The full-year Financial Estimates remain at 0.5 billion yen, which is double compared to the previous period, but a downward risk appears to be a concern. It seems that conservative accounting of costs associated with the large-scale subcontracting work currently under additional negotiations has contributed to the recent decline in profit levels.