LIPPS CO.,LTD(373A) Financial Results

Current Period Guidance

Annual

Result

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Aug, 2022 Changed ＊	1,012	ー	193	135	71.0	0	ー	J-GAAP
Aug, 2023 ＊	3,106	766	770	539	215.6	0	ー	J-GAAP
Aug, 2024 ＊	3,760	720	719	423	169.5	0	ー	J-GAAP
Aug, 2025	4,409	949	940	652	260.0	0	Oct 15, 2025	J-GAAP
Aug, 2026 Guidance	4,748	705	705	489	189.0	0	Oct 15, 2025	J-GAAP
YoY	+7.7%	-25.7%	-25.0%	-25.0%	-27.3%

Guidance History

Revision Direction	Revision Date	Revenue	Operating Profit	Ordinary Profit	Net Profit	Revised Dividend	Accounting Standards
Aug, 2025	Jun 30, 2025	4,408	910	906	629	0*	J-GAAP
Results	Oct 15, 2025	4,409	949	940	652	0*	J-GAAP
Aug, 2026	Oct 15, 2025	4,748	705	705	489	0	J-GAAP

Growth Rate

Fiscal Year	Revenue	YoY	Operating Profit	YoY	Ordinary Profit	YoY	Adj. EPS	YoY
Mar, 2020	933	－	Available in future release
Mar, 2021	1,221	+30.9
Mar, 2022	1,878	+53.8
Aug, 2022 Changed	1,012	－
Aug, 2023	3,106	+206.9
Aug, 2024	3,760	+21.1
Aug, 2025	4,409	+17.3
Aug, 2026 Guidance	4,748	+7.7	705	-25.7	705	-25.0	189.0	-27.3

Profitability

Fiscal Year	Revenue	Operating Profit	Operating Profit Margin	ROE	ROA	Total Asset Turnover Ratio	Adj. EPS
Aug, 2024 ＊	3,760	720	19.2	16.21	13.57	1.21	169.5
Aug, 2025	4,409	949	21.5	20.25	17.80	1.20	260.0
Aug, 2026 Guidance	4,748	705	14.9	13.16	11.79	1.15	189.0

All-Time High

	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS
Record	4,409	949	940	652	260.0
Fiscal Year	Aug, 2025	Aug, 2025	Aug, 2025	Aug, 2025	Aug, 2025

First Half

Result

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Sep - Feb, 2024	2,109	471	480	314	125.7	0	ー	J-GAAP
Sep - Feb, 2025 Guidance	ー	ー	ー	ー	－	0	Oct 15, 2025	J-GAAP
YoY	－	－	－	－	－

Guidance History

Revision Direction	Revision Date	Revenue	Operating Profit	Ordinary Profit	Net Profit	Revised Dividend	Accounting Standards

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
Aug, 2023	766	518	651	-133	-390	1,980	66.40	J-GAAP
Aug, 2024	720	-115	-21	-94	ー	1,864	57.32	J-GAAP
Aug, 2025	949	663	676	-13	124	2,652	65.11	J-GAAP

Actual Performance and Financial Trends

Accumulated Results 1st Quarter

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Progress Rate vs. First Half	Announce	Accounting Standards
Sep - Nov, 2025	1,082	147	147	98	38.6	ー	Jan 14, 2026	J-GAAP
YoY	－	－	－	－	－

Quarterly Results

Result

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Mar - May, 2025	1,242	292	281	180	72.1	23.5	Jul 15, 2025	J-GAAP
Jun - Aug, 2025	1,058	186	179	158	63.0	17.6	Oct 15, 2025	J-GAAP
Sep - Nov, 2025	1,082	147	147	98	38.6	13.6	Jan 14, 2026	J-GAAP
YoY	－	－	－	－	－

Growth Rate

Fiscal Year	Revenue	YoY	Operating Profit	YoY	Ordinary Profit	YoY	Adj. EPS	YoY
Mar - May, 2025	1,242	－	Available in future release
Jun - Aug, 2025	1,058	－
Sep - Nov, 2025	1,082	－	147	－	147	－	38.6	－

All-Time High Quarterly Results

	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS
Record	1,242	292	281	180	72.1
Fiscal Year	May, 2025	May, 2025	May, 2025	May, 2025	May, 2025

Key Balance Sheet Figures

Fiscal Year	BPS	Equity Ratio	Total Asset	Equity	Retained Earnings	Interest-Bearing Debt Ratio	Announce	Accounting Standards
Aug, 2023	23,977.00	80.4	2,982	2,399	ー	ー	ー	J-GAAP
Aug, 2024	28,214.00	86.7	3,252	2,821	1,208	ー	ー	J-GAAP
Aug, 2025	1,418.70	88.8	4,073	3,617	1,860	ー	Oct 15, 2025	J-GAAP
Sep - Nov, 2025	ー	89.7	4,146	3,717	1,959	ー	Jan 14, 2026	J-GAAP