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L is B Corp, Jan-Sep (Cumulative 3Q) Ordinary Profit Increases by 4.6 times

Fri Nov 14, 2025 3:30 pm JST Earnings

145A L is B Corp. 【J-GAAP】

Earnings Report

L is B Corp. <145A> [TSE Growth] announced its financial results after the market closed on November 14th (15:30). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending December 2025 (January to September) surged 4.6 times that of the previous period non-consolidated to 110 million yen. However, Progress toward the full-year plan of 150 million yen was 73.3%, also falling below the same period of the previous year of 133.3%.

Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit/loss for the October to December period (4Q) is expected to turn into a profit of 40 million yen (compared to a loss of 6 million yen in the same period last year).

In the most recent three-month period, from July to September (3Q), the consolidated ordinary profit grew 16.7% from the same period last year, reaching 28 million yen. However, the operating profit margin worsened from 6.8% in the same period last year to 5.8%.

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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 6.5 133.3 Nov 14, 2024 J-GAAP
Jan - Sep, 2025 1,564 123 110 82 16.1 73.3 Nov 14, 2025 J-GAAP
YoY +35.3% +141.2% +358.3% +164.5% +149.5%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jul - Dec, 2024 836 23 18 11 2.3 0 Feb 14, 2025 J-GAAP
Jul - Dec, 2025 Guidance 1,052 62 68 55 10.7 0 Aug 14, 2025 J-GAAP
YoY +25.8% +169.6% +277.8% +400.0% +374.8%

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 1,594 47 18 13 2.7 0 Feb 14, 2025 J-GAAP
Dec, 2025 Guidance 2,080 154 150 115 22.4 0 Feb 14, 2025 J-GAAP
YoY +30.5% +227.7% +733.3% +784.6% +740.4%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Jul - Sep, 2024 398 27 24 29 6.1 6.8 Nov 14, 2024 J-GAAP
Oct - Dec, 2024 438 -4 -6 -18 -3.7 -0.9 Feb 14, 2025 J-GAAP
Jan - Mar, 2025 514 59 58 42 8.3 11.5 May 15, 2025 J-GAAP
Apr - Jun, 2025 514 33 24 18 3.6 6.4 Aug 14, 2025 J-GAAP
Jul - Sep, 2025 536 31 28 22 4.3 5.8 Nov 14, 2025 J-GAAP
YoY +34.7% +14.8% +16.7% -24.1% -28.4%

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