Ligua, The Current Fiscal Year Net Income Revised Downward to a Loss, 40% Deficit Against Net Assets

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Fri Feb 7, 2025 3:30 pm JST Earnings

7090 Ligua Inc. 【J-GAAP】

Earnings Report

Ligua Inc. <7090> [TSE Growth] announced its financial results after the market closed on February 7th (15:30). The consolidated net income/loss for the cumulative third quarter of the fiscal year ending March 2025 (April to December) turned into a loss of 137 million yen (compared to a profit of 75 million yen in the same period last year).

In addition, the full-year consolidated net income/loss has been revised downward from an expected profit of 89 million yen to a loss of 242 million yen (compared to a profit of 104 million yen in the previous period), turning to a loss outlook The deficit amounted to a 40.1% impairment of net assets at the end of the previous fiscal year..

Based on the full-year plan announced by the company after the downward revision, our estimate of the consolidated net income/loss for the October to March period (2H) has been revised downward from an expected profit of 170 million yen to a loss of 161 million yen (compared to a profit of 177 million yen in the same period of the previous year), turning to a loss outlook.

In the most recent three-month period, from October to December (3Q), the consolidated net income/loss turned to a loss of 56 million yen (compared to a profit of 148 million yen in the same period last year). The operating profit/loss margin drastically worsened from 14.3% in the same period last year to -4.4%.

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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
Apr - Dec, 2022	1,965	-463	-476	-389	-277.3	ー	Feb 7, 2023	J-GAAP
Apr - Dec, 2023	2,615	111	85	75	52.3	91.4	Feb 6, 2024	J-GAAP
Apr - Dec, 2024	2,223	-74	-99	-137	-92.2	ー	Feb 7, 2025	J-GAAP
YoY	-15.0%	－	－	－	－

Guidance Update

Second Half Update

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Oct - Mar, 2024 Prev	1,844	175	181	170	114.1	0	Nov 12, 2024	J-GAAP
Oct - Mar, 2024 New	1,351	-121	-135	-161	-108.1	0	Feb 7, 2025	J-GAAP
Revision Rate	-26.7%	－	－	－	－

Full Year Update

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Mar, 2025 Prev	3,358	132	120	89	59.7	0	May 9, 2024	J-GAAP
Mar, 2025 New	2,865	-164	-196	-242	-162.4	0	Feb 7, 2025	J-GAAP
Revision Rate	-14.7%	－	－	－	－

Current Period Guidance

Second Half Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Oct - Mar, 2023	1,823	151	146	177	122.3	0	May 9, 2024	J-GAAP
Oct - Mar, 2024 Guidance	1,351	-121	-135	-161	-108.1	0	Feb 7, 2025	J-GAAP
YoY	-25.9%	－	－	－	－

Current Period Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Mar, 2023	2,837	-508	-527	-774	-552.1	0	May 9, 2023	J-GAAP
Mar, 2024	3,430	118	93	104	71.9	0	May 9, 2024	J-GAAP
Mar, 2025 Guidance	2,865	-164	-196	-242	-162.4	0	Feb 7, 2025	J-GAAP
YoY	-16.5%	－	－	－	－

Quarterly Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Oct - Dec, 2023	1,008	144	138	148	103.3	14.3	Feb 6, 2024	J-GAAP
Jan - Mar, 2024	815	7	8	29	20.0	0.9	May 9, 2024	J-GAAP
Apr - Jun, 2024	803	-22	-33	-47	-32.0	-2.7	Aug 8, 2024	J-GAAP
Jul - Sep, 2024	711	-21	-28	-34	-23.1	-3.0	Nov 12, 2024	J-GAAP
Oct - Dec, 2024	709	-31	-38	-56	-37.7	-4.4	Feb 7, 2025	J-GAAP
YoY	-29.7%	－	－	－	－