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L is B Corp, 63% Increase in Ordinary Profit, Update Record High for Second Consecutive Term
145A L is B Corp. 【J-GAAP】
Earnings ReportL is B Corp. <145A> [TSE Growth] announced its financial results after the market closed on February 13th (15:30). The consolidated ordinary profit for the fiscal year ended December 2025 increased by 8.2 times that of the previous period to 147 million yen. For the fiscal year ending December 2026, the consolidated ordinary profit is expected to expand to 63.3% to 240 million yen, marking the second consecutive term of record-high profits. This will be the eighth consecutive term of revenue growth.
In the most recent three-month period, from October to December (4Q), the consolidated ordinary profit/loss turned to a profit of 37 million yen (compared to a loss of 6 million yen in the same period last year). The operating profit/loss margin drastically improved from -0.9% in the same period last year to 8.1%.
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Actual Results
| 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 | 2,132 | 169 | 147 | 138 | 27.1 | 0 | Feb 13, 2026 | J-GAAP |
| YoY | +33.8% | +259.6% | +716.7% | +961.5% | +914.6% |
Full Year Results vs. Previous Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Dec, 2025 Guidance | 2,080 | 154 | 150 | 115 | 22.4 | 0 | Feb 14, 2025 | J-GAAP |
| Dec, 2025 Results | 2,132 | 169 | 147 | 138 | 27.1 | 0 | Feb 13, 2026 | J-GAAP |
| Revision Rate | +2.5% | +9.7% | -2.0% | +20.0% | +20.7% |
Current Period Guidance
H1 Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jan - Jun, 2025 | 1,028 | 92 | 82 | 60 | 11.9 | 0 | Aug 14, 2025 | J-GAAP |
| Jan - Jun, 2026 Guidance | ー | ー | ー | ー | - | 0 | Feb 13, 2026 | J-GAAP |
| YoY | - | - | - | - | - |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Dec, 2024 | 1,594 | 47 | 18 | 13 | 2.7 | 0 | Feb 14, 2025 | J-GAAP |
| Dec, 2025 | 2,132 | 169 | 147 | 138 | 27.1 | 0 | Feb 13, 2026 | J-GAAP |
| Dec, 2026 Guidance | 2,823 | 266 | 240 | 180 | 35.1 | 0 | Feb 13, 2026 | J-GAAP |
| YoY | +32.4% | +57.4% | +63.3% | +30.4% | +29.6% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| 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 |
| Oct - Dec, 2025 | 568 | 46 | 37 | 56 | 11.0 | 8.1 | Feb 13, 2026 | J-GAAP |
| YoY | +29.7% | - | - | - | - |
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