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L is B Corp. (145A) · PolicyRestatedLatest Financial Results Presentation (2026-08-20): "First stated"

Priority on Retained Earnings and Future Dividends

First written in FY2023. 3 of 5 entries say "Restated". Latest entry: 2026-08-20.

5entries
3years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2023 – 2026-08-202024: 220242025: 120252026: 22026
Same theme, other companies
No-dividend policy prioritizing business efficiency improvements and investment for expansionA theme 235 companies write about · 44 as a headwind · 165 as a tailwind

3 other companies' latest entry also says "First stated".

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Showing 14 of the 198 companies compared. The sentences above are computed from all 198.Comparing 200 of the theme's 237 threads.
Full recordFilings, disclosures and news, newest first
  1. 2026-08-20First statedFinancial Results Presentation

    「We are always considering various options. However, we are still in a phase of expanding our scale and investing for growth, so for now we want to focus on increasing enterprise value through business expansion and growth.」

    In response to a question about share buybacks, the company for the first time expressed a capital allocation policy that prioritizes business expansion and investment during its growth phase.
  2. FY2025RestatedAnnual report

    「Accordingly, we have not paid dividends since our founding and plan to build retained earnings for the time being.」

    The company continues not to pay dividends and plans to use retained earnings for development investment, securing personnel and M&A funding. The timing of any dividend remains undecided.
  3. FY2024RestatedAnnual report

    「Accordingly, we have not paid dividends since our founding and plan to build retained earnings for the time being.」

    The company continues to retain earnings for development investment, securing personnel and M&A funding while remaining non-dividend-paying since its founding.
  4. FY2024-H1RestatedAnnual report

    「No per-share dividend is disclosed because the company has not paid dividends.」

    The company continued not to pay dividends during the interim period.
  5. FY2023First statedAnnual report

    「Accordingly, we have not paid dividends since our founding and plan to build retained earnings for the time being.」

    The company has remained non-dividend-paying since its founding and will prioritize retained earnings for the time being. Future stable and continuous shareholder returns will be determined based on earnings capacity, the business foundation and the operating environment; no timing has been set.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for L is B Corp. yet. It last moved in the Financial Results Presentation of 2026-08-20: "First stated".
News
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Priority on Retained Earnings and Future Dividends | L is B Corp. (145A) | Komori