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L is B Corp, 63% Increase in Ordinary Profit, Update Record High for Second Consecutive Term

Fri Feb 13, 2026 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 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

Historical Performance
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 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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