Company profile

Lion Corporation

EDINET
E00991
Securities
4912
Industry
Chemicals
Latest annual securities report
2026-03-26 Annual Securities Report PDF HTML
Latest financial report
2026-08-10 Semiannual Securities Report PDF HTML
Latest filing
—
Compare this company

Industry position

Chemicals

View details
Profitability Above average Current Top 40% 5-year trend Broadly stable
Financial strength Below average Based on Equity ratio Current Bottom 43% 5-year trend Broadly stable
Growth Average Current Bottom 48% 5-year trend Deteriorating
Cash generation Weak Current Bottom 30% 5-year trend Improving

Latest half-year results

H1 FY2026

2026/01/01 - 2026/06/30

Consolidated · IFRS · Cumulative YTD

For H1 FY2026, revenue was ¥216.84 billion, up 8.7% year over year. Operating income was ¥20.7 billion, up 54.7% year over year. Net income was ¥12.7 billion, up 14.1% year over year.

Revenue ¥216.84B up 8.7% year over year
Operating income ¥20.7B up 54.7% year over year
Net income ¥12.7B up 14.1% year over year
Operating cash flow ¥9.54B
Free cash flow ¥5.87B
Total assets ¥532.8B
Total equity ¥358.57B

Half-year trend

Half-year financial trend

H1 values are cumulative year-to-date.

H2 values are calculated when comparable.

Consolidated · IFRS · Cumulative YTD

Mode

Half-year financial data

Annual key financial indicators

FY2025

Consolidated IFRS

Revenue reached ¥422.09 billion, up 2.2% year over year. Operating income was ¥36.37 billion, up 28.1% year over year. Operating margin was 8.6%. Net income was ¥27.59 billion, up 30.1% year over year. ROE was 8.5%; equity ratio was 61.1%; free cash flow was -¥2.81 billion.

Revenue ¥422.09B up 2.2% year over year
Operating income ¥36.37B up 28.1% year over year
Net income ¥27.59B up 30.1% year over year
Total assets¥528.6B
Total equity¥348.42B
Operating cash flow¥40.65B
Free cash flow-¥2.81B

Industry position details

Chemicals

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Above average

Operating margin Top 48% / ROE Top 37%

Financial strength Below average
Based on Equity ratio

Equity ratio Bottom 60%

Growth Average

Revenue growth Bottom 55% / 3-year revenue CAGR Bottom 55%

Cash generation Weak

Operating cash flow margin Bottom 64% / Free cash flow margin Bottom 81%

Profitability Industry position history Broadly stable
2025 Top 34% 2024 Top 43% 2023 Bottom 41% 2022 Top 45% 2021 Top 36%
Financial strength Industry position history Broadly stable
2025 Bottom 48% 2024 Bottom 47% 2023 Bottom 45% 2022 Bottom 45% 2021 Top 50%
Growth Industry position history Deteriorating
2025 Bottom 37% 2024 Bottom 48% 2023 Bottom 40% 2022 Top 48% 2021 Top 33%
Cash generation Industry position history Improving
2025 Bottom 38% 2024 Top 34% 2023 Bottom 43% 2022 Top 29% 2021 Bottom 13%
Profitability Operating margin 8.6% Industry median 7.9% Top 48% Comparison sample 46
Profitability ROE 8.5% Industry median 6.4% Top 37% Comparison sample 47
Financial strength Equity ratio 61.1% Industry median 65.1% Bottom 60% Comparison sample 47
Growth Revenue growth +2.2% Industry median +2.4% Bottom 55% Comparison sample 46
Growth 3-year revenue CAGR +2.7% Industry median +2.9% Bottom 55% Comparison sample 46
Cash generation Operating cash flow margin 9.6% Industry median 10.9% Bottom 64% Comparison sample 47
Cash generation Free cash flow margin -0.7% Industry median 4.7% Bottom 81% Comparison sample 47

Annual financial data

Fiscal year Scope Accounting standard Revenue Operating income Ordinary income Profit before tax Net income Profit attributable to owners of parent Comprehensive income Total assets Total liabilities Net assets Shareholders' equity Equity Equity attributable to owners of parent Equity for ratio Operating cash flow Investing cash flow Financing cash flow Free cash flow Cash and cash equivalents Basic EPS P/E Share price Market cap Book value per share Dividend per share Shares issued Equity ratio Official equity ratio ROE ROA Operating margin Ordinary income margin Net margin Operating cash flow margin Free cash flow margin Dividend payout ratio Revenue YoY Operating income YoY Ordinary income YoY Profit before tax YoY Net income YoY Total assets YoY Equity YoY Operating cash flow YoY Investing cash flow YoY Financing cash flow YoY Free cash flow YoY Cash and cash equivalents YoY EPS YoY Dividend per share YoY Shares issued YoY Employees YoY Average salary YoY Employees Average salary
FY2025 Consolidated IFRS 422092000000 36368000000 39433000000 27587000000 27587000000 42079000000 528596000000 348419000000 322726000000 322726000000 40648000000 -43460000000 -12406000000 -2812000000 88092000000 99.74 16.5 1645.710 460441262919.660 279782746 0.6105343211 0.611 0.0854811822 0.0521891955 0.0861613108 0.0653577893 0.0963012803 -0.0066620547 0.0221556002 0.2811498221 0.2227665974 0.3014577535 0.0632161829 0.0987651379 -0.0689876317 -4.6743700222 0.4149493044 -1.0781089414 -0.1383802817 0.3036204418 -0.0163483286 0.090410243 8346
FY2024 Consolidated IFRS 412943000000 28387000000 32249000000 21197000000 21197000000 35651000000 497167000000 315694000000 293717000000 293717000000 43660000000 -7659000000 -21205000000 36001000000 102240000000 76.51 23.0 1759.730 500524836118.580 284432746 0.5907813672 0.591 0.0721681074 0.0426355732 0.0687431437 0.0513315397 0.1057288778 0.0871815238 0.0252652278 0.3843940502 0.4412960894 0.4494666302 0.0222138608 0.0478067609 0.452042038 0.7798505318 -0.8028396531 8.6240999576 0.1954259523 0.4879424349 -0.0277015056 0.0137748344 7654
FY2023 Consolidated IFRS 402767000000 20505000000 22375000000 14624000000 14624000000 26575000000 486363000000 298134000000 280316000000 280316000000 30068000000 -34790000000 -11762000000 -4722000000 85526000000 51.42 25.4 1306.068 382072490954.328 292536446 0.5763514083 0.576 0.0521696942 0.0300680767 0.0509103278 0.0363088336 0.0746535838 -0.0117238999 0.0330829073 -0.289082273 -0.2849610124 -0.3334244952 0.0364069912 0.0607784148 -0.2834469282 -0.780906066 0.4065889713 -1.2105497837 -0.1538613744 -0.3325545171 0.0 -0.0048767629 7550
FY2022 Consolidated IFRS 389869000000 28843000000 31292000000 21939000000 21939000000 32025000000 469278000000 279168000000 264255000000 264255000000 41962000000 -19535000000 -19821000000 22427000000 101078000000 77.04 19.7 1517.688 443979053656.848 292536446 0.5631097132 0.563 0.0830220809 0.0467505402 0.0739812604 0.056272748 0.1076310248 0.0575244505 0.0645352425 -0.0748925524 -0.0820499281 -0.0766025506 0.0963798844 0.0504149905 1.1746475954 0.4284167715 -0.9384841076 2.5070895773 0.0393624679 -0.0573840695 -0.0219945251 0.0003955696 7587
FY2021 Consolidated IFRS 366234000000 31178000000 34089000000 23759000000 23759000000 28467000000 428025000000 265014000000 251572000000 251572000000 19296000000 -34177000000 -10225000000 -14881000000 97250000000 81.73 18.8 1536.524 459597907897.304 299115346 0.5877507155 0.588 0.0944421478 0.0555084399 0.0851313641 0.0648738238 0.0526876259 -0.0406324918 0.0306231568 -0.2925988111 -0.2338517553 -0.2045865417 -0.0171664359 0.0856583075 -0.5262343785 -0.7202033421 -0.1187089716 -1.7133406836 -0.1998123982 -0.2045742092 0.0 0.0177133655 7584
FY2020 Consolidated IFRS 355352000000 44074000000 44494000000 29870000000 29870000000 30955000000 435501000000 244856000000 231723000000 231723000000 40729000000 -19868000000 -9140000000 20861000000 121534000000 102.75 24.3 2496.825 746838673776.450 299115346 0.532083738 0.532 0.1289039068 0.0685876726 0.1240291317 0.0840574979 0.1146159301 0.0587051712 0.0225397748 0.4774068115 0.41691612 0.4528916776 0.1439449857 0.1118025535 0.1079103422 0.0426905657 0.1345516523 0.3031609195 0.1007916236 0.4529128959 0.0 0.0420920151 7452
FY2019 Consolidated IFRS 347519000000 29832000000 31402000000 20559000000 20559000000 26189000000 380701000000 221201000000 208421000000 208421000000 36762000000 -20754000000 -10561000000 16008000000 110406000000 70.72 30.1 2128.672 636718461800.512 299115346 0.5474663844 0.547 0.0986416916 0.0540030102 0.0858427885 0.0591593553 0.1057841442 0.0460636685 -0.0053920544 -0.1193561052 -0.1716093158 0.0993736446 0.0905927538 0.1519082534 -1.3026739155 -0.2050433592 -0.3009912231 0.0517661853 -0.1718969555 0.0302550065 7151
FY2018 Consolidated IFRS 349403000000 31341000000 35658000000 24818000000 24818000000 20559000000 346289000000 200598000000 191108000000 191108000000 31914000000 -9013000000 -8764000000 22901000000 104972000000 85.4 26.6 2271.64 644.63 0.5518743015 0.541 0.129863742 0.0716684619 0.0896987147 0.0710297279 0.0913386548 0.0655432266 -0.1488023894 0.076048891 0.2517274424 0.0438220231 0.021885945 0.1173587284 -0.0300571429 -0.2976014214 0.1559156067 0.1484775878 0.2516488348 -0.0189399293 6941
FY2017 Consolidated IFRS 410484000000 27206000000 29126000000 19827000000 19827000000 34420000000 331751000000 144736000000 187015000000 162104000000 187015000000 28562000000 -8750000000 -6754000000 19812000000 91401000000 68.23 31.3 2135.599 607.61 0.5637209835 0.532 0.1060182338 0.059764703 0.0662778574 0.0709552626 0.0483015172 0.0695812748 0.048264975 0.0376081253 0.1103583381 0.1078737162 0.2429941696 0.1113564035 0.1845463931 -0.1148780563 -0.115360102 0.0918381068 -0.1888306584 0.1757419056 0.2376201705 0.0261058738 7075
FY2016 Consolidated IFRS 395606000000 24502000000 26290000000 15951000000 15951000000 16292000000 298510000000 140630000000 157879000000 146642000000 157879000000 32269000000 -7845000000 -7437000000 24424000000 77739000000 55.13 34.8 1918.524 513.76 0.5288901544 0.5 0.1010330696 0.0534353958 0.0619353599 0.0664550083 0.0403204198 0.0815685303 0.0617381941 6895

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Source data: Financial Services Agency EDINET / Data organization, aggregation, and metric calculations: bestforever.jp