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LIFE CREATE, Ordinary Profit Forecast for the Fiscal Year Revised Downward to an Unexpected 41% Decrease

Fri Feb 13, 2026 3:31 pm JST Earnings

352A LOIVE Co.,Ltd. 【J-GAAP】

Earnings Report

LOIVE Co.,Ltd. <352A> [TSE Growth] announced its financial results after the market closed on February 13th (15:31). The ordinary profit (non-consolidated) for the cumulative third quarter of the fiscal year ending March 2026 (April to December) significantly dropped 57.2% from the same period last year to 0.35 billion yen.

In addition, the full-year forecast for ordinary profit has decreased 59.8%, from the previous forecast of 1.36 billion yen to 0.55 billion yen (compared to 0.93 billion yen in the previous period). This changes the outlook from an anticipated profit increase to a projection of a 40.9% decrease in profit.

Based on the full-year plan announced by the company after the downward revision, our estimate of the ordinary profit for the October to March period (second half) has decreased 59.3%, from the previous forecast of 1.38 billion yen to 0.56 billion yen (compared to 0.43 billion yen in the same period of the previous year), leading to a reduction in the profit growth rate from 3.2 times to 29.5%.

In the most recent three-month period, from October to December (3Q), the ordinary profit grew 11.3% from the same period last year, reaching 0.36 billion yen. However, the operating profit margin decreased from 15.5% in the same period last year to 12.8%.

Kabutan News

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, 2024 6,157 870 823 594 48.2 88.5 Apr 24, 2025 J-GAAP
Apr - Dec, 2025 8,246 426 352 219 18.5 64.0 Feb 13, 2026 J-GAAP
YoY +33.9% -51.0% -57.2% -63.1% -61.5%

Guidance Update

Second Half Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2025 Prev 7,063 1,376 1,381 931 72.4 0 Nov 14, 2025 J-GAAP
Oct - Mar, 2025 New 6,168 606 562 352 27.4 0 Feb 13, 2026 J-GAAP
Revision Rate -12.7% -56.0% -59.3% -62.2% -62.2%

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2026 Prev 12,315 1,420 1,369 914 71.1 0 May 15, 2025 J-GAAP
Mar, 2026 New 11,420 650 550 335 26.0 0 Feb 13, 2026 J-GAAP
Revision Rate -7.3% -54.2% -59.8% -63.3% -63.3%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2024 4,529 474 434 137 11.1 0 May 15, 2025 J-GAAP
Oct - Mar, 2025 Guidance 6,168 606 562 352 27.4 0 Feb 13, 2026 J-GAAP
YoY +36.2% +27.8% +29.5% +156.9% +146.0%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2025 8,492 1,004 930 500 40.6 0 May 15, 2025 J-GAAP
Mar, 2026 Guidance 11,420 650 550 335 26.0 0 Feb 13, 2026 J-GAAP
YoY +34.5% -35.3% -40.9% -33.0% -35.8%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 2,194 340 327 231 18.7 15.5 Apr 24, 2025 J-GAAP
Jan - Mar, 2025 2,335 134 107 -94 -7.6 5.7 May 15, 2025 J-GAAP
Apr - Jun, 2025 2,417 -93 -128 -91 -7.3 -3.8 Aug 8, 2025 J-GAAP
Jul - Sep, 2025 2,835 137 116 74 6.0 4.8 Nov 14, 2025 J-GAAP
Oct - Dec, 2025 2,994 382 364 236 20.0 12.8 Feb 13, 2026 J-GAAP
YoY +36.5% +12.4% +11.3% +2.2% +6.6%

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