Ｌ　ｉｓ　Ｂ (145A) Earnings: Operating Profit Surges 63.1% YoY to 151 Million Yen with Net Income Up 84.7%

Ｌ　ｉｓ　Ｂ (145A) announced its latest financial results, reporting that operating profit surged 63.1% year-on-year to 151 million yen. Net sales were 1,371 million yen, representing a robust 33.4% increase compared to the same period of the previous year, showing steady business expansion. Profitability demonstrated significant growth, with ordinary profit at 133 million yen (up 62.3% YoY) and net income attributable to owners of the parent at 112 million yen (up 84.7% YoY). Earnings per share (EPS) stood at 21.95 yen.

From a financial structure and valuation perspective, the company maintains a solid equity ratio of 57.4%, reflecting a stable financial foundation. Capital efficiency indicators show a Return on Equity (ROE) of 12.21% and a Return on Assets (ROA) of 7.41%, demonstrating effective generation of returns from capital. Furthermore, interest-bearing debt was recorded at 1.10 billion yen, retained earnings at -0.79 billion yen, and EBITDA at 0.18 billion yen, as the market closely monitors future earnings growth and balance sheet developments.