L is B corp. (TYO:145A)

L is B corp. Income Statement

Financials in millions JPY. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2022	Dec 31, 2021
Revenue	1,982	1,594	970.59	770.87
Revenue Growth (YoY)	104.24%	64.23%	25.91%	-
Cost of Revenue	715.1	562	401.85	313.04
Gross Profit	1,267	1,032	568.74	457.82
Selling, General & Admin	1,133	984	832.74	770.06
Operating Expenses	1,133	984	832.74	770.06
Operating Income	134.64	48	-264	-312.24
Interest Expense	-12.4	-7	-1.92	-0.79
Interest & Investment Income	2.92	-	0.01	0.01
Other Non Operating Income (Expenses)	0.88	-23	0.04	0.01
EBT Excluding Unusual Items	120.15	18	-265.87	-313
Asset Writedown	-	-	-44.75	-16.99
Pretax Income	120.18	18	-310.62	-329.99
Income Tax Expense	32.21	5	5.87	5.88
Net Income	87.97	13	-316.49	-335.87
Net Income to Common	87.97	13	-316.49	-335.87
Shares Outstanding (Basic)	5	5	4	4
Shares Outstanding (Diluted)	5	5	4	4
Shares Change (YoY)	23.35%	17.60%	6.57%	-
EPS (Basic)	17.16	2.66	-76.17	-86.14
EPS (Diluted)	17.16	2.66	-76.17	-86.14
Free Cash Flow	-	-8	-161.59	-482.38
Free Cash Flow Per Share	-	-1.64	-38.89	-123.72
Gross Margin	63.93%	64.74%	58.60%	59.39%
Operating Margin	6.79%	3.01%	-27.20%	-40.51%
Profit Margin	4.44%	0.82%	-32.61%	-43.57%
Free Cash Flow Margin	-	-0.50%	-16.65%	-62.58%
EBITDA	176.68	73	-263.65	-309.71
EBITDA Margin	8.91%	4.58%	-27.16%	-40.18%
D&A For EBITDA	42.04	25	0.35	2.52
EBIT	134.64	48	-264	-312.24
EBIT Margin	6.79%	3.01%	-27.20%	-40.51%
Effective Tax Rate	26.80%	27.78%	-	-
Advertising Expenses	-	73	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.