Liberta Income Statement

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Revenue	10,031	8,635	7,087	6,638	5,029
Revenue Growth (YoY)	16.17%	21.84%	6.76%	31.99%	-1.58%
Cost of Revenue	5,958	5,298	4,234	4,037	2,875
Gross Profit	4,073	3,337	2,853	2,601	2,154
Selling, General & Admin	3,789	3,171	2,679	2,432	1,903
Other Operating Expenses	-	-1	2	1	-
Operating Expenses	3,940	3,265	2,681	2,433	1,903
Operating Income	133	72	172	168	251
Interest Expense	-47	-29	-18	-16	-7
Interest & Investment Income	1	-	1	-	-
Currency Exchange Gain (Loss)	-34	8	9	19	20
Other Non Operating Income (Expenses)	-3	-	-4	28	1
EBT Excluding Unusual Items	50	51	160	199	265
Gain (Loss) on Sale of Assets	-	-	-	1	1
Asset Writedown	-1	-	-	-	-
Other Unusual Items	-6	-	-	-	-
Pretax Income	43	51	160	200	266
Income Tax Expense	-3	72	49	77	66
Earnings From Continuing Operations	46	-21	111	123	200
Net Income to Company	46	-21	111	123	200
Minority Interest in Earnings	-	-	-	-9	-
Net Income	46	-21	111	114	200
Net Income to Common	46	-21	111	114	200
Net Income Growth	-	-	-2.63%	-43.00%	29.03%
Shares Outstanding (Basic)	30	30	30	30	29
Shares Outstanding (Diluted)	30	30	30	30	29
Shares Change (YoY)	1.71%	0.44%	-0.03%	1.50%	11.65%
EPS (Basic)	1.53	-0.70	3.74	3.83	6.83
EPS (Diluted)	1.53	-0.70	3.74	3.83	6.83
EPS Growth	-	-	-2.57%	-43.84%	15.48%
Free Cash Flow	-409	-605	402	-818	416
Free Cash Flow Per Share	-13.47	-20.27	13.53	-27.52	14.20
Dividend Per Share	2.000	1.800	1.800	1.800	2.150
Dividend Growth	11.11%	-	-	-16.28%	33.96%
Gross Margin	40.60%	38.65%	40.26%	39.18%	42.83%
Operating Margin	1.33%	0.83%	2.43%	2.53%	4.99%
Profit Margin	0.46%	-0.24%	1.57%	1.72%	3.98%
Free Cash Flow Margin	-4.08%	-7.01%	5.67%	-12.32%	8.27%
EBITDA	372	251	309	258	262
EBITDA Margin	3.71%	2.91%	4.36%	3.89%	5.21%
D&A For EBITDA	239	179	137	90	11
EBIT	133	72	172	168	251
EBIT Margin	1.33%	0.83%	2.43%	2.53%	4.99%
Effective Tax Rate	-	141.18%	30.63%	38.50%	24.81%
Advertising Expenses	998	709	547	537	370

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