Super Tight Hair Tie

Upgrade	Effect	Sell value	Magic Powder
+0	1 Revive with 30 HP · +7,300 Crush Points	15,834	160
+1	1 Revive with 34 HP · +7,600 Crush Points	16,464	163
+2	1 Revive with 38 HP · +7,900 Crush Points	17,262	168
+3	1 Revive with 42 HP · Bonus 8200 Crush Points	18,228	174
+4	1 Revive with 46 HP · +8,500 Crush Points	19,362	186
+5	1 Revive with 50 HP · +8,800 Crush Points	20,664	199
+6	1 Revive with 54 HP · +9,100 Crush Points	22,134	212
+7	1 Revive with 58 HP · +9,400 Crush Points	23,655	273
+8	1 Revive with 62 HP · +9,700 Crush Points	25,332	340
+9	1 Revive with 70 HP · +10,000 Crush Points	27,165	414

Extracting this Treasure returns Magic Powder. The amount is fixed per Treasure and upgrade level — it does not depend on which ingredients were used to evolve it.

They say the tighter you tie it, the fiercer your will. So pull it snug and run like you mean it!