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Ligua, Previously Undisclosed Full-Year Net Income Forecast Seen at 147-178 Million Yen Loss

Thu Nov 13, 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 November 13th (15:30). The consolidated net loss for the cumulative second quarter of the fiscal year ending March 2026 (April to September) was a reduced loss of 51 million yen (compared to a loss of 81 million yen in the same period last year).

In addition, the full-year forecast, which was not disclosed, shows that consolidated net loss is projected to range from loss from 147 million to loss from 178 million yen.

In the most recent three-month period, from July to September (2Q), the consolidated net income/loss turned to a profit of 14 million yen (compared to a loss of 34 million yen in the same period last year). However, the operating profit/loss margin worsened from -3.0% in the same period last year to -4.0%.

Note: If the earnings forecast is disclosed as a range, the article is based on the midpoint of that range.

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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
Apr - Sep, 2023 1,607 -33 -53 -73 -51.4 ー Nov 7, 2023 J-GAAP
Apr - Sep, 2024 1,514 -43 -61 -81 -54.9 ー Nov 12, 2024 J-GAAP
Apr - Sep, 2025 1,291 -35 -58 -51 -34.4 ー Nov 13, 2025 J-GAAP
YoY -14.7% +18.6% +4.9% +37.0% +37.4%

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Apr - Sep, 2025 Guidance ー ー ー ー － 0 May 13, 2025 J-GAAP
Apr - Sep, 2025 Results 1,291 -35 -58 -51 -34.4 0 Nov 13, 2025 J-GAAP
Revision Rate － － － － －

Guidance Update

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2026 Prev ー ー ー ー － 0 Aug 7, 2025 J-GAAP
Mar, 2026 New 2,388 -127 -164 -162 -108.7 0 Nov 13, 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
Oct - Mar, 2024 1,358 -111 -125 -220 -148.0 0 May 13, 2025 J-GAAP
Oct - Mar, 2025 Guidance 1,097 -92 -106 -111 -74.5 0 Nov 13, 2025 J-GAAP
YoY -19.2% +17.1% +15.2% +49.5% +49.7%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2024 3,430 118 93 104 71.9 0 May 9, 2024 J-GAAP
Mar, 2025 2,872 -154 -186 -301 -202.5 0 May 13, 2025 J-GAAP
Mar, 2026 Guidance 2,388 -127 -164 -162 -108.7 0 Nov 13, 2025 J-GAAP
YoY -16.9% +17.5% +11.8% +46.2% +46.3%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
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
Jan - Mar, 2025 649 -80 -87 -164 -110.3 -12.3 May 13, 2025 J-GAAP
Apr - Jun, 2025 667 -10 -26 -65 -43.9 -1.5 Aug 7, 2025 J-GAAP
Jul - Sep, 2025 624 -25 -32 14 9.4 -4.0 Nov 13, 2025 J-GAAP
YoY -12.2% -19.0% -14.3% － －

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