145A L is B Corp. - Financial Results

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145A

TSE Growth

L is B Corp.

967

JPY

(+0.83%)

Dec 5, 12:46 pm JST

6.23

USD

Dec 4, 10:46 pm EST

Result

PTS

outside of trading hours

969.9

Dec 5, 11:18 am JST

Summary Chart Historical News Financial Result

Current Period Guidance

Annual

Result

Guidance History

Growth Rate

Profitability

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Dec, 2021 ＊	770	-312	-313	-335	-86.1	0	ー	J-GAAP
Dec, 2022 ＊	970	-263	-265	-316	-76.2	0	ー	J-GAAP
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%

Revision Direction	Revision Date	Revenue	Operating Profit	Ordinary Profit	Net Profit	Accounting Standards
Dec, 2024	Mar 26, 2024	1,664	152	132	106	J-GAAP
Results	Feb 14, 2025	1,594	47	18	13	J-GAAP
Dec, 2025	Feb 14, 2025	2,080	154	150	115	J-GAAP

Fiscal Year	Revenue	YoY	Operating Profit	YoY	Ordinary Profit	YoY	Adj. EPS	YoY
Dec, 2018	361	－	Available in future release
Dec, 2019	524	+45.2
Dec, 2020	601	+14.7
Dec, 2021	770	+28.1
Dec, 2022	970	+26.0
Dec, 2023	1,279	+31.9
Dec, 2024	1,594	+24.6
Dec, 2025 Guidance	2,080	+30.5	154	+227.7	150	+733.3	22.4	+729.6

Fiscal Year	Revenue	Operating Profit	Operating Profit Margin	ROE	ROA	Total Asset Turnover Ratio	Adj. EPS
Dec, 2023 ＊	1,279	38	2.97	7.50	3.54	0.98	11.1
Dec, 2024	1,594	47	2.95	1.11	0.65	0.79	2.7
Dec, 2025 Guidance	2,080	154	7.40	6.44	4.15	0.75	22.4

All-Time High

	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS
Record	1,594	47	32	46	11.1
Fiscal Year	Dec, 2024	Dec, 2024	Dec, 2023	Dec, 2023	Dec, 2023

Second Half

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Jul - Dec, 2023	691	53	50	67	16.1	0	Mar 26, 2024	J-GAAP
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%

Cash Flow

Annual

Fiscal Year	Operating Profit	Fee Cash Flow	Operating Cash Flow	Investing Cash Flow	Financial Cash Flow	Cash & Equivalents	Cash Ratio	Accounting Standards
Dec, 2022	-263	-210	-157	-53	218	1,088	85.07	J-GAAP
Dec, 2023	38	-61	-12	-49	-17	1,009	76.44	J-GAAP
Dec, 2024	47	-351	27	-378	1,211	1,871	69.09	J-GAAP

Actual Performance and Financial Trends

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, 2023	921	0	-4	-9	-2.3	ー	ー	J-GAAP
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%

Quarterly Results

Result

Growth Rate

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Oct - Dec, 2023	358	38	36	55	13.3	10.6	ー	J-GAAP
Jan - Mar, 2024	363	34	13	15	3.6	9.4	May 15, 2024	J-GAAP
Apr - Jun, 2024	395	-10	-13	-13	-3.5	-2.5	Aug 9, 2024	J-GAAP
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%

Fiscal Year	Revenue	YoY	Operating Profit	YoY	Ordinary Profit	YoY	Adj. EPS	YoY
Jan - Mar, 2023	273	－	Available in future release
Apr - Jun, 2023	315	－
Jul - Sep, 2023	333	－
Oct - Dec, 2023	358	－
Jan - Mar, 2024	363	+33.0
Apr - Jun, 2024	395	+25.4
Jul - Sep, 2024	398	+19.5
Oct - Dec, 2024	438	+22.3
Jan - Mar, 2025	514	+41.6
Apr - Jun, 2025	514	+30.1
Jul - Sep, 2025	536	+34.7	31	+14.8	28	+16.7	4.3	-29.5

All-Time High Quarterly Results

	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS
Record	536	59	58	55	13.3
Fiscal Year	Sep, 2025	Mar, 2025	Mar, 2025	Dec, 2023	Dec, 2023

Key Balance Sheet Figures

Fiscal Year	BPS	Equity Ratio	Total Asset	Equity	Retained Earnings	Interest-Bearing Debt Ratio	Announce	Accounting Standards
Dec, 2022	14,203.00	46.1	1,279	590	ー	ー	ー	J-GAAP
Dec, 2023	153.12	48.2	1,320	636	-937	0.82	Mar 26, 2024	J-GAAP
Dec, 2024	333.48	63.1	2,708	1,709	-924	0.44	Feb 14, 2025	J-GAAP
Jan - Sep, 2025	ー	64.5	2,768	1,786	-847	0.37	Nov 14, 2025	J-GAAP

L is B Corp.(145A) Financial Results