L is B Corp., January-September (Third Quarter Cumulative) Ordinary Profit Turns to Profit, July-September Ordinary Profit Increases by 71%

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Thu Nov 14, 2024 3:30 pm JST Earnings

145A L is B Corp. 【J-GAAP】

Earnings Report

L is B Corp. <145A> [TSE-G] announced its financial results after the market closed on November 14th (15:30). The ordinary profit/loss (non-consolidated) for the cumulative third quarter of the fiscal year ending December 2024 (January to September) turned into a profit of 24 million yen (compared to a loss of 4 million yen in the same period last year). The progress rate against the 132 million yen full-year plan was 18.2%.

Based on the third-quarter cumulative performance announced by the company and the unchanged full-year plan, our calculation indicates that the ordinary profit for the October to December period (4Q) is expected to surge by 3.0 times that of the same period last year, reaching 108 million yen.

In the most recent three-month period, from July to September (3Q), the ordinary profit increased by 71.4% from the same period last year, reaching 24 million yen. The operating profit margin improved from 4.5% in the same period last year to 6.8%.

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Actual Results

Accumulated Results 3rd Quarter

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Progress Rate vs. First Half	Announce	Accounting Standards
Jan - Sep, 2024	1,156	51	24	31	6.5	18.2	Nov 14, 2024	J-GAAP
YoY	－	－	－	－	－

Current Period Guidance

Second Half Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Jul - Dec, 2023	691	53	50	67	16.1	0	Mar 26, 2024	J-GAAP
Jul - Dec, 2024 Guidance	906	128	132	104	20.3	0	Aug 9, 2024	J-GAAP
YoY	+31.1%	+141.5%	+164.0%	+55.2%	+25.7%

Current Period Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Dec, 2023	1,279	38	32	46	11.1	0	Mar 26, 2024	J-GAAP
Dec, 2024 Guidance	1,664	152	132	106	20.7	0	Mar 26, 2024	J-GAAP
YoY	+30.1%	+300.0%	+312.5%	+130.4%	+86.6%

Quarterly Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Jan - Mar, 2024	363	34	13	15	3.6	9.4	May 15, 2024	J-GAAP
Apr - Jun, 2024	395	-10	-13	-13	-3.5	-2.5	Aug 9, 2024	J-GAAP
Jul - Sep, 2024	398	27	24	29	6.1	6.8	Nov 14, 2024	J-GAAP
YoY	－	－	－	－	－