L is B Corp.(145A) Financial Results
145A
TSE Growth
L is B Corp.
Result
849
JPY
-6
(-0.70%)
Oct 13, 3:30 pm JST
5.36
USD
Oct 13, 2:30 am EDT
PER
24.2
PBR
2.21
Yield
ー%
Margin Trading Ratio
ー
PTS
outside of trading hours
ー
ー
Current Period Guidance
Currency: JPY
Annual
Result
Guidance History
Growth Rate
Profitability
Record-high
| Fiscal Year | Revenue | Operating Profit |
Ordinary Profit |
Net Profit |
Adj. EPS |
Adj. Dividend |
Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
|
Pre-IPO
Dec, 2022
|
970M | -263M | -265M | -316M | -76.2 | 0 | ー | J-GAAP |
|
Pre-IPO
Dec, 2023
|
1,279M | 38M | 32M | 46M | 11.1 | 0 | Mar 26, 2024 | J-GAAP |
|
|
1,594M | 47M | 18M | 13M | 2.7 | 0 | Feb 14, 2025 | J-GAAP |
|
|
2,132M | 169M | 147M | 138M | 27.1 | 0 | Feb 13, 2026 | J-GAAP |
|
Guidance
Dec, 2026
|
2,823M | 266M | 240M | 180M | 35.0 | 0 | Feb 13, 2026 | J-GAAP |
| YoY | +32.4% | +57.4% | +63.3% | +30.4% | +29.1% |
|
Revision Direction
|
Revision Date | Revenue | Operating Profit |
Ordinary Profit |
Net Profit |
Revised Dividend |
Accounting Standards |
|---|---|---|---|---|---|---|---|
|
Dec, 2024
Initial Forecast
|
Mar 26, 2024 | 1,664M | 152M | 132M | 106M | 0 | J-GAAP |
|
|
Feb 14, 2025 | 1,594M | 47M | 18M | 13M | 0 | J-GAAP |
|
Dec, 2025
Initial Forecast
|
Feb 14, 2025 |
Available in future release
|
|||||
|
Results
|
Feb 13, 2026 | ||||||
|
Dec, 2026
Initial Forecast
|
Feb 13, 2026 | 2,823M | 266M | 240M | 180M | 0 | J-GAAP |
How to Read the Guidance Arrows
Arrows show the direction of each guidance revision, in this order: Revenue, Operating Profit, Ordinary Profit, Net Profit, and Adj. Dividend.
Raised
Unchanged
Lowered
Not comparable
| Fiscal Year | Revenue | YoY | Operating Profit |
YoY | Ordinary Profit |
YoY | Adj. EPS |
YoY |
|---|---|---|---|---|---|---|---|---|
|
|
361M | ー |
Available in future release
|
|||||
|
|
524M | +45.2% | ||||||
|
|
601M | +14.7% | ||||||
|
|
770M | +28.1% | ||||||
|
|
970M | +26.0% | ||||||
|
|
1,279M | +31.9% | ||||||
|
|
1,594M | +24.6% | ||||||
|
|
2,132M | +33.8% | ||||||
|
Guidance
Dec, 2026
|
2,823M | +32.4% | 266M | +57.4% | 240M | +63.3% | 35.0 | +29.2% |
| Fiscal Year | Revenue | Operating Profit |
Operating Profit Margin |
ROE | ROA | Total Asset Turnover Ratio |
Adj. EPS |
|---|---|---|---|---|---|---|---|
|
|
1,594M | 47M | 2.95% | 1.11% | 0.65% | 0.79x | 2.7 |
|
|
2,132M | 169M | 7.93% | 7.76% | 4.50% | 0.70x | 27.1 |
|
Guidance
Dec, 2026
|
2,823M | 266M | 9.42% | 9.10% | 5.23% | 0.82x | 35.0 |
All-Time High
| Revenue | Operating Profit |
Ordinary Profit |
Net Profit |
Adj. EPS |
|
|---|---|---|---|---|---|
| Record | 2,132M | 169M | 147M | 138M | 27.1 |
| Fiscal Year | Dec, 2025 | Dec, 2025 | Dec, 2025 | Dec, 2025 | Dec, 2025 |
Second Half
| Fiscal Year | Revenue | Operating Profit |
Ordinary Profit |
Net Profit |
Adj. EPS |
Adj. Dividend |
Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
|
|
691M | 53M | 50M | 67M | 16.1 | 0 | Mar 26, 2024 | J-GAAP |
|
|
836M | 23M | 18M | 11M | 2.3 | 0 | Feb 14, 2025 | J-GAAP |
|
|
1,104M | 77M | 65M | 78M | 15.3 | 0 | Feb 13, 2026 | J-GAAP |
|
Guidance
Jul - Dec, 2026
|
1,452M | 115M | 107M | 68M | 13.2 | 0 | Aug 14, 2026 | J-GAAP |
| YoY | +31.5% | +49.4% | +64.6% | -12.8% | -13.7% |
Cash Flow
Currency: JPY
Annual
| Fiscal Year | Operating Profit |
Free Cash Flow |
Operating Cash Flow |
Investing Cash Flow |
Financial Cash Flow |
Cash & Equivalents |
Cash Ratio | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Dec, 2023 | 38M | -61M | -12M | -49M | -17M | 1,009M | 76.44% | J-GAAP |
| Dec, 2024 | 47M | -351M | 27M | -378M | 1,211M | 1,871M | 69.09% | J-GAAP |
| Dec, 2025 | 169M | -901M | 178M | -1,079M | 443M | 1,413M | 41.26% | J-GAAP |
Actual Performance and Financial Trends
Currency: JPY
Accumulated Results 2nd Quarter
| Fiscal Year | Revenue | Operating Profit |
Ordinary Profit |
Net Profit |
Adj. EPS |
Progress Rate vs. First Half |
Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
|
|
758M | 24M | 0M | 2M | 0.5 | 0.0% | Aug 9, 2024 | J-GAAP |
|
|
1,028M | 92M | 82M | 60M | 11.9 | 55.8% | Aug 14, 2025 | J-GAAP |
|
|
1,371M | 151M | 133M | 112M | 22.0 | 55.4% | Aug 14, 2026 | J-GAAP |
| YoY | +33.4% | +64.1% | +62.2% | +86.7% | +84.5% |
Quarterly Results
Result
Growth Rate
| Fiscal Year | Revenue | Operating Profit |
Ordinary Profit |
Net Profit |
Adj. EPS |
Operating Profit Margin |
Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
|
|
398M | 27M | 24M | 29M | 6.1 | 6.8% | Nov 14, 2024 | J-GAAP |
|
|
438M | -4M | -6M | -18M | -3.7 | -0.9% | Feb 14, 2025 | J-GAAP |
|
|
514M | 59M | 58M | 42M | 8.3 | 11.5% | May 15, 2025 | J-GAAP |
|
|
514M | 33M | 24M | 18M | 3.6 | 6.4% | Aug 14, 2025 | J-GAAP |
|
|
536M | 31M | 28M | 22M | 4.3 | 5.8% | Nov 14, 2025 | J-GAAP |
|
|
568M | 46M | 37M | 56M | 11.0 | 8.1% | Feb 13, 2026 | J-GAAP |
|
|
665M | 75M | 73M | 65M | 12.7 | 11.3% | May 15, 2026 | J-GAAP |
|
|
706M | 76M | 60M | 47M | 9.2 | 10.8% | Aug 14, 2026 | J-GAAP |
| YoY | +37.4% | +130.3% | +150.0% | +161.1% | +158.0% |
| Fiscal Year | Revenue | YoY | Operating Profit |
YoY | Ordinary Profit |
YoY | Adj. EPS |
YoY |
|---|---|---|---|---|---|---|---|---|
|
|
273M | ー |
Available in future release
|
|||||
|
|
315M | ー | ||||||
|
|
333M | ー | ||||||
|
|
358M | ー | ||||||
|
|
363M | +33.0% | ||||||
|
|
395M | +25.4% | ||||||
|
|
398M | +19.5% | ||||||
|
|
438M | +22.3% | ||||||
|
|
514M | +41.6% | ||||||
|
|
514M | +30.1% | ||||||
|
|
536M | +34.7% | ||||||
|
|
568M | +29.7% | ||||||
|
|
665M | +29.4% | ||||||
|
|
706M | +37.4% | 76M | +130.3% | 60M | +150.0% | 9.2 | +155.6% |
All-Time High Quarterly Results
| Revenue | Operating Profit |
Ordinary Profit |
Net Profit |
Adj. EPS |
|
|---|---|---|---|---|---|
| Record | 706M | 76M | 73M | 65M | 13.3 |
| Fiscal Year | Jun, 2026 | Jun, 2026 | Mar, 2026 | Mar, 2026 | Dec, 2023 |
Key Balance Sheet Figures
| Fiscal Year | BPS | Equity Ratio |
Total Asset |
Equity | Retained Earnings |
Interest-Bearing D/E Ratio |
Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Dec, 2023 | 153.12 | 48.2% | 1,320M | 636M | -937M | 0.82x | Mar 26, 2024 | J-GAAP |
| Dec, 2024 | 333.48 | 63.1% | 2,708M | 1,709M | -924M | 0.44x | Feb 14, 2025 | J-GAAP |
| Dec, 2025 | 360.57 | 53.9% | 3,425M | 1,847M | -785M | 0.67x | Feb 13, 2026 | J-GAAP |
| Jan - Jun, 2026 | ー | 57.4% | 3,443M | 1,978M | -672M | 0.56x | Aug 14, 2026 | J-GAAP |