LiB Consulting Co.,Ltd.(480A) Financial Results

Current Period Guidance

Annual

Result

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Dec, 2022 ＊	3,360	ー	240	147	28.9	0	ー	J-GAAP
Dec, 2023 ＊	3,957	-34	-23	-58	-11.4	0	ー	J-GAAP
Dec, 2024 ＊	4,976	408	493	272	53.4	0	ー	J-GAAP
Dec, 2025	6,109	839	830	510	99.6	0	Feb 13, 2026	J-GAAP
Dec, 2026 Guidance	7,086	1,111	1,113	721	108.5	0	Feb 13, 2026	J-GAAP
YoY	+16.0%	+32.4%	+34.1%	+41.4%	+8.9%

Guidance History

Revision Direction	Revision Date	Revenue	Operating Profit	Ordinary Profit	Net Profit	Revised Dividend	Accounting Standards
Dec, 2025	Dec 25, 2025	6,022	754	767	444	0*	J-GAAP
Results	Feb 13, 2026	6,109	839	830	510	0*	J-GAAP
Dec, 2026	Feb 13, 2026	7,086	1,111	1,113	721	0	J-GAAP

Growth Rate

Fiscal Year	Revenue	YoY	Operating Profit	YoY	Ordinary Profit	YoY	Adj. EPS	YoY
Dec, 2020	2,210	－	Available in future release
Dec, 2021	2,645	+19.7
Dec, 2022	3,360	+27.0
Dec, 2023	3,957	+17.8
Dec, 2024	4,976	+25.8
Dec, 2025	6,109	+22.8
Dec, 2026 Guidance	7,086	+16.0	1,111	+32.4	1,113	+34.1	108.5	+8.9

Profitability

Fiscal Year	Revenue	Operating Profit	Operating Profit Margin	ROE	ROA	Total Asset Turnover Ratio	Adj. EPS
Dec, 2024 ＊	4,976	408	8.20	18.35	12.15	2.22	53.4
Dec, 2025	6,109	839	13.7	20.64	14.62	1.75	99.6
Dec, 2026 Guidance	7,086	1,111	15.7	21.68	16.47	1.62	108.5

All-Time High

	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS
Record	6,109	839	830	510	99.6
Fiscal Year	Dec, 2025	Dec, 2025	Dec, 2025	Dec, 2025	Dec, 2025

First Half

Result

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Jan - Jun, 2025	2,886	368	367	231	45.4	0	ー	J-GAAP
Jan - Jun, 2026 Guidance	ー	ー	ー	ー	－	0	Feb 13, 2026	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
Dec, 2023	-34	-121	-58	-63	-80	927	49.44	J-GAAP
Dec, 2024	408	-106	502	-608	73	900	34.60	J-GAAP
Dec, 2025	839	547	631	-84	942	2,392	54.65	J-GAAP

Actual Performance and Financial Trends

Historical Performance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Dec, 2023	3,957	-34	-23	-58	-11.4	0	ー	J-GAAP
Dec, 2024	4,976	408	493	272	53.4	0	ー	J-GAAP
Dec, 2025	6,109	839	830	510	99.6	0	Feb 13, 2026	J-GAAP
YoY	+22.8%	+105.6%	+68.4%	+87.5%	+86.6%

Quarterly Results

Result

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Jul - Sep, 2025	1,527	197	199	125	24.5	12.9	Dec 25, 2025	J-GAAP
Oct - Dec, 2025	1,696	274	264	154	30.1	16.2	Feb 13, 2026	J-GAAP
YoY	－	－	－	－	－

Growth Rate

Fiscal Year	Revenue	YoY	Operating Profit	YoY	Ordinary Profit	YoY	Adj. EPS	YoY
Jul - Sep, 2025	1,527	－	Available in future release
Oct - Dec, 2025	1,696	－	274	－	264	－	30.1	－

All-Time High Quarterly Results

	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS
Record	1,696	274	264	154	30.1
Fiscal Year	Dec, 2025	Dec, 2025	Dec, 2025	Dec, 2025	Dec, 2025

Key Balance Sheet Figures

Fiscal Year	BPS	Equity Ratio	Total Asset	Equity	Retained Earnings	Interest-Bearing Debt Ratio	Announce	Accounting Standards
Dec, 2023	445,587.00	71.9	1,875	1,348	ー	ー	ー	J-GAAP
Dec, 2024	538,764.00	62.1	2,601	1,616	1,585	0.15	ー	J-GAAP
Dec, 2025	519.75	76.0	4,377	3,326	2,096	ー	Feb 13, 2026	J-GAAP