Company profile

株式会社Ｌ　ｉｓ　Ｂ

EDINET
E39409
Securities
145A
Industry
Information & Communication
Latest annual securities report
2026-04-14 Amended Annual Securities Report PDF HTML
Latest financial report
2026-08-14 Semiannual Securities Report PDF HTML
Latest filing
—
Compare this company

Industry position

Information & Communication

View details
Profitability Average Current Bottom 46% 5-year trend Improving
Financial strength Below average Based on Equity ratio Current Bottom 44% 5-year trend Improving
Growth Strong Based on Revenue growth Current Top 30% 5-year trend Broadly stable
Cash generation Weak Current Bottom 28% 5-year trend Broadly stable

Latest half-year results

H1 FY2026

2026/01/01 - 2026/06/30

Standalone · Japanese GAAP · Cumulative YTD

For H1 FY2026, revenue was ¥1.37 billion, up 33.4% year over year. Operating income was ¥151.01 million, up 63.1% year over year. Net income was ¥112.65 million, up 84.7% year over year.

Revenue ¥1.37B up 33.4% year over year
Operating income ¥151.01M up 63.1% year over year
Net income ¥112.65M up 84.7% year over year
Operating cash flow ¥141.15M
Free cash flow ¥98.5M
Total assets ¥3.44B

Half-year trend

Half-year financial trend

H1 values are cumulative year-to-date.

H2 values are calculated when comparable.

Standalone · Japanese GAAP · Cumulative YTD

Mode

Half-year financial data

Annual key financial indicators

FY2025

Standalone Japanese GAAP

Revenue reached ¥1.91 billion, up 20.1% year over year. Operating income was ¥184.29 million, up 138.9% year over year. Operating margin was 9.6%. Net income was ¥138.85 million, up 963.7% year over year. ROE was 7.3%; equity ratio was 57.3%; free cash flow was -¥901.3 million.

Revenue ¥1.91B up 20.1% year over year
Operating income ¥184.29M up 138.9% year over year
Net income ¥138.85M up 963.7% year over year
Total assets¥3.33B
Total equity—
Operating cash flow¥178.23M
Free cash flow-¥901.3M

Industry position details

Information & Communication

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Average

Operating margin Top 46% / ROE Bottom 65%

Financial strength Below average
Based on Equity ratio

Equity ratio Bottom 57%

Growth Strong
Based on Revenue growth

Revenue growth Top 31%

Cash generation Weak

Operating cash flow margin Top 50% / Free cash flow margin Bottom 97%

Profitability Industry position history Improving
2025 Bottom 46% 2024 Bottom 27% 2023 Bottom 36%
Financial strength Industry position history Improving
2025 Bottom 41% 2024 Top 45% 2023 Bottom 26%
Growth Industry position history Broadly stable
2025 Top 24% 2024 Top 15%
Cash generation Industry position history Broadly stable
2025 Bottom 29% 2024 Bottom 16% 2023 Bottom 21%
Profitability Operating margin 9.6% Industry median 8.5% Top 46% Comparison sample 262
Profitability ROE 7.3% Industry median 11.1% Bottom 65% Comparison sample 262
Financial strength Equity ratio 57.3% Industry median 60.4% Bottom 57% Comparison sample 262
Growth Revenue growth +20.1% Industry median +10.0% Top 31% Comparison sample 245
Cash generation Operating cash flow margin 9.3% Industry median 9.2% Top 50% Comparison sample 262
Cash generation Free cash flow margin -47.1% Industry median 3.8% Bottom 97% Comparison sample 262

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 Standalone Japanese GAAP 1913777000 184290000 165114000 138852000 138852000 138847000 3328183000 1421932000 1906251000 1906251000 1906251000 178234000 -1079531000 443670000 -901297000 1413785000 32.65 30.7 1002.355 5136868904.000 371.97 5124800 0.5727602719 0.573 0.0728403552 0.0417200617 0.096296486 0.0862765098 0.0725539078 0.0931320629 -0.4709519448 0.2005843023 1.3889709886 2.401677002 9.6367396966 0.262926162 0.0962345334 5.407376784 -1.8546862315 -0.6339289987 -1.5726057817 -0.2445352731 2.7144482366 0.0 0.1037735849 0.0046654031 117 6891000
FY2024 Standalone Japanese GAAP 1594038000 77142000 48539000 13054000 13054000 13054000 2635295000 896386000 1738908000 1738908000 1738908000 27817000 -378161000 1211978000 -350344000 1871411000 8.79 74.3 653.097 3346991505.600 339.31 5124800 0.6598532612 0.66 0.0075070101 0.0049535251 0.0483940784 0.0304503406 0.0081892652 0.0174506505 -0.21978397 0.2454278107 1.0244056054 0.5098606445 -0.7165624457 0.9954862384 1.7331350828 3.3036853002 -6.6957406541 70.2242403473 -4.7232659196 0.8532913703 -0.2066787004 0.2333461687 0.2045454545 0.0200773349 106 6859000
FY2023 Standalone Japanese GAAP 1279912000 38106000 32148000 46056000 1320628000 684396000 636232000 636232000 636232000 -12075000 -49139000 -17508000 -61214000 1009777000 11.08 153.12 4155200 0.4817647362 0.482 0.0723886884 0.0348743174 0.0297723593 0.0251173518 0.0359837239 -0.0094342424 -0.0478267256 88 6724000

Source filings

Select a document type to load the filings list.

Select a filing type to load the list.

Document filter

Select filing types

Choose the filing types to display.

Filing types containing financial data are selected by default.

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