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L is B Corp, First Half Ordinary Profit Turns to Profit, Apr-Jun Ordinary Profit Turns to Profit

Thu Aug 14, 2025 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 August 14th (15:30). The consolidated ordinary profit/loss for the cumulative second quarter of the fiscal year ending December 2025 (January to June) turned into a 82 million yen (compared to a break even in the previous period non-consolidated)..

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit for the July to December period (second half) is expected to surge 3.8 times that of the same period last year, reaching 68 million yen.

In the most recent three-month period, from April to June (2Q), the consolidated ordinary profit/loss turned to a profit of 24 million yen (compared to a loss of 13 million yen in the previous period non-consolidated). The operating profit/loss margin drastically improved from -2.5% in the same period last year to 6.4%.

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Actual Results

Accumulated Results 2nd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Jan - Jun, 2024 758 24 0 2 0.5 0.0 Aug 9, 2024 J-GAAP
Jan - Jun, 2025 1,028 92 82 60 11.9 54.7 Aug 14, 2025 J-GAAP
YoY +35.6% +283.3% － +2,900.0% +2,103.7%

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jan - Jun, 2025 Guidance ー ー ー ー － 0 Feb 14, 2025 J-GAAP
Jan - Jun, 2025 Results 1,028 92 82 60 11.9 0 Aug 14, 2025 J-GAAP
Revision Rate － － － － －

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
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%

Current Period Guidance

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 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%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
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
YoY +30.1% － － － －

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