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Ligua, The Current Fiscal Year Net Income Revised Downward to a Loss, 40% Deficit Against Net Assets

Fri Feb 7, 2025 3:30 pm JST Earnings

7090 Ligua Inc. 【J-GAAP】

Earnings Report

Ligua Inc. <7090> [TSE Growth] announced its financial results after the market closed on February 7th (15:30). The consolidated net income/loss for the cumulative third quarter of the fiscal year ending March 2025 (April to December) turned into a loss of 137 million yen (compared to a profit of 75 million yen in the same period last year).

In addition, the full-year consolidated net income/loss has been revised downward from an expected profit of 89 million yen to a loss of 242 million yen (compared to a profit of 104 million yen in the previous period), turning to a loss outlook The deficit amounted to a 40.1% impairment of net assets at the end of the previous fiscal year..

Based on the full-year plan announced by the company after the downward revision, our estimate of the consolidated net income/loss for the October to March period (2H) has been revised downward from an expected profit of 170 million yen to a loss of 161 million yen (compared to a profit of 177 million yen in the same period of the previous year), turning to a loss outlook.

In the most recent three-month period, from October to December (3Q), the consolidated net income/loss turned to a loss of 56 million yen (compared to a profit of 148 million yen in the same period last year). The operating profit/loss margin drastically worsened from 14.3% in the same period last year to -4.4%.

Kabutan News

Actual Results

Accumulated Results 3rd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Apr - Dec, 2022 1,965 -463 -476 -389 -277.3 ー Feb 7, 2023 J-GAAP
Apr - Dec, 2023 2,615 111 85 75 52.3 91.4 Feb 6, 2024 J-GAAP
Apr - Dec, 2024 2,223 -74 -99 -137 -92.2 ー Feb 7, 2025 J-GAAP
YoY -15.0% － － － －

Guidance Update

Second Half Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2024 Prev 1,844 175 181 170 114.1 0 Nov 12, 2024 J-GAAP
Oct - Mar, 2024 New 1,351 -121 -135 -161 -108.1 0 Feb 7, 2025 J-GAAP
Revision Rate -26.7% － － － －

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2025 Prev 3,358 132 120 89 59.7 0 May 9, 2024 J-GAAP
Mar, 2025 New 2,865 -164 -196 -242 -162.4 0 Feb 7, 2025 J-GAAP
Revision Rate -14.7% － － － －

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2023 1,823 151 146 177 122.3 0 May 9, 2024 J-GAAP
Oct - Mar, 2024 Guidance 1,351 -121 -135 -161 -108.1 0 Feb 7, 2025 J-GAAP
YoY -25.9% － － － －

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2023 2,837 -508 -527 -774 -552.1 0 May 9, 2023 J-GAAP
Mar, 2024 3,430 118 93 104 71.9 0 May 9, 2024 J-GAAP
Mar, 2025 Guidance 2,865 -164 -196 -242 -162.4 0 Feb 7, 2025 J-GAAP
YoY -16.5% － － － －

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2023 1,008 144 138 148 103.3 14.3 Feb 6, 2024 J-GAAP
Jan - Mar, 2024 815 7 8 29 20.0 0.9 May 9, 2024 J-GAAP
Apr - Jun, 2024 803 -22 -33 -47 -32.0 -2.7 Aug 8, 2024 J-GAAP
Jul - Sep, 2024 711 -21 -28 -34 -23.1 -3.0 Nov 12, 2024 J-GAAP
Oct - Dec, 2024 709 -31 -38 -56 -37.7 -4.4 Feb 7, 2025 J-GAAP
YoY -29.7% － － － －

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