Full-Year Financial Results Presentation for the Fiscal Year Ending March 2026 | Ligua Inc. (7090) timely disclosure

Worth reading

74In focus

Scored from 5 of 6 sections

Direction

Mixed performance

Direction inferred from the company’s description.

Scale

453

¥ million (year-on-year decrease in revenue)

Wording

Conditional

How definitive the wording is.

Contents of this document

Earnings presentationFiscal year ending March 2026, full year7 items taken from the company’s own explanation

Financial Results Figures (The key points of this material are explained below)

Net Sales¥2,419 million-15.8%

Operating profit¥-123 million

Ordinary income¥-160 million

Net income¥-241 million

Results for the three months of the current quarter

Net Sales

¥678 million

Operating profit

¥48 million

Operating profit margin

7.1 %

Full-year earnings forecast

Fiscal Period CoveredFiscal year ending March 2027

Net Sales

¥2,608 million

Operating profit

¥71 million

Ordinary income

¥40 million

Profit attributable to owners of the parent

¥12 million

What the company explained in this material

Self-assessment against the planThe company's self-assessment against its own plan.

Operating income and ordinary income exceeded the forecasts, while revenue and net income attributable to owners of the parent fell short of plan

Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.

Revenue growth effect of the Wellness Business¥-48 million
Impact of changes in the Wellness Business gross profit margin¥79 million
Impact of selling, general and administrative expenses in the Wellness Business¥-38 million
Revenue growth effect of the Financial Business¥-151 million
Impact of changes in the Financial Business gross profit margin¥352 million
Impact of selling, general and administrative expenses in the Financial Business¥-162 million

Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.

Sales growth rateRevenue is expected to increase by approximately 8% year on year

New initiatives

Launch of collaborative products with gelato pique using IFMC. processing
Employee-led sales support project at osteopathic clinics to drive a recovery in IFMC.-related revenue
Comprehensive review of selling, general and administrative expenses and structural reform for the fiscal year ending March 2027
Expansion of IFMC. applications and increased market awareness through the capital alliance with TBM, with funds allocated to manufacturing and quality assurance facilities and personnel

Key KPIsA metric the company considers important as a management benchmark.

Number of osteopathic clinics with transaction records5,550 clinics
Year on year against the same period last yearIncreased from 5,292 clinics in the previous year
Number of clinics using IFMC.2,035 clinics
Year on year against the same period last yearIncreased from 1,829 clinics in the previous year
New ANP¥1,748 million
Year on year against the same period last yearDecreased from ¥1,856 million in the previous year
Number of new contracts1,021 Engagements
Year on year against the same period last yearIncreased from 1,019 contracts in the previous year

Segment results

Wellness
Net Sales¥1,773 million
Year-on-year change in revenue-4
Operating profit¥-37 million
Financial Business
Net Sales¥645 million
Year-on-year change in revenue-37
Operating profit¥-86 million

Number of employees

Wellness Business consultants (sales personnel)19 people

Financial Business insurance solicitors26 people

Contents of this document
Item	Details
Document type	Earnings presentation
Fiscal Period Covered	Fiscal year ending March 2026, full year
Net Sales	¥2,419 million (YoY -15.8%)
Operating profit	¥-123 million
Ordinary income	¥-160 million
Net income	¥-241 million
Results for the three months of the current quarter	Net Sales ¥678 million / Operating profit ¥48 million / Operating profit margin 7.1 %
Full-year earnings forecast	Fiscal Period Covered Fiscal year ending March 2027 / Net Sales ¥2,608 million / Operating profit ¥71 million / Ordinary income ¥40 million / Profit attributable to owners of the parent ¥12 million
Self-assessment against the plan	Operating income and ordinary income exceeded the forecasts, while revenue and net income attributable to owners of the parent fell short of plan
Segment results	Segment Wellness / Net Sales ¥1,773 million / Year-on-year change in revenue -4 / Operating profit ¥-37 million, Segment Financial Business / Net Sales ¥645 million / Year-on-year change in revenue -37 / Operating profit ¥-86 million
Breakdown of Factors Affecting the Change	Factors Revenue growth effect of the Wellness Business / Amount ¥-48 million, Factors Impact of changes in the Wellness Business gross profit margin / Amount ¥79 million, Factors Impact of selling, general and administrative expenses in the Wellness Business / Amount ¥-38 million, Factors Revenue growth effect of the Financial Business / Amount ¥-151 million, Factors Impact of changes in the Financial Business gross profit margin / Amount ¥352 million, Factors Impact of selling, general and administrative expenses in the Financial Business / Amount ¥-162 million
Key KPIs	Indicator name Number of osteopathic clinics with transaction records / Value 5,550 clinics / Year on year against the same period last year Increased from 5,292 clinics in the previous year, Indicator name Number of clinics using IFMC. / Value 2,035 clinics / Year on year against the same period last year Increased from 1,829 clinics in the previous year, Indicator name New ANP / Value ¥1,748 million / Year on year against the same period last year Decreased from ¥1,856 million in the previous year, Indicator name Number of new contracts / Value 1,021 Engagements / Year on year against the same period last year Increased from 1,019 contracts in the previous year
Number of employees	Wellness Business consultants (sales personnel) 19 people / Financial Business insurance solicitors 26 people
Assumptions Underlying the Business Outlook	Sales growth rate Revenue is expected to increase by approximately 8% year on year
New initiatives	Launch of collaborative products with gelato pique using IFMC. processing, Employee-led sales support project at osteopathic clinics to drive a recovery in IFMC.-related revenue, Comprehensive review of selling, general and administrative expenses and structural reform for the fiscal year ending March 2027, Expansion of IFMC. applications and increased market awareness through the capital alliance with TBM, with funds allocated to manufacturing and quality assurance facilities and personnel

Items this document does not state (16)

Gross Profit MarginOperating profit marginSelling, general and administrative expensesProgress against full-year forecastUnit price and quantity metricsNumber of stores and locationsRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey points of the Q&A

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

The decline in revenue was attributable to the restructuring of the Financial Business and weaker sales of equipment, consumables and IFMC.-related products in the Wellness Business. The improvement in operating loss was due to reductions in selling, general and administrative expenses associated with the restructuring of the Financial Business, among other factors. Net income attributable to owners of the parent fell short of the plan because deferred tax assets were written down.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.