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Ligua (7090) · TargetAdvancedLatest M&A and Subsidiary Changes (2026-09-30): "Reframed"

Strengthening the Stable Revenue Base

First written in FY2020. 8 of 12 entries say "Restated". Latest entry: 2026-09-30.

12entries
7years
2from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2020 – FY2024-Q2AdvancedFY2024-Q3 – 2026-06-032020: 120202021: 420212022: 220222023: 220232024: 120242025: 020252026: 22026
Same theme, other companies
Stabilizing the Revenue BaseA theme 95 companies write about · 0 as a headwind · 96 as a tailwind

5 other companies' latest entry also says "Reframed".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 95 companies compared. The sentences above are computed from all 95.
Full recordFilings, disclosures and news, newest first
  1. FY2024-Q3AdvancedAnnual report

    「In the IFA business, revenue totaled ¥262,296 thousand, up 15.2% year on year. Although the business was affected by the prolonged situation in Ukraine and financial policies in Europe and the United States, and the number of outsourced IFAs declined, revenue increased as the Company strengthened its internal structure and shifted to a distinctive, stable earnings model.」

    The IFA business strengthened its internal structure and shifted toward a distinctive, stable earnings model, resulting in revenue growth of 15.2% year on year.
  2. FY2024-Q2RestatedAnnual report

    「Consulting comprised recurring services generally based on fixed contract periods, such as annual contracts, tailored to customers’ challenges, and web consulting aimed at acquiring new users. Revenue totaled ¥324,487 thousand, up 7.9% year on year, due in part to programs such as GRAND SLAM for clinic executives and prospective executives and the “Practical Management Academy” for business owners.」

    Recurring consulting, web consulting and training programs continue as services supporting stable earnings.
  3. FY2023-Q3RestatedAnnual report

    「In training and education consulting, we provided web consulting aimed at attracting new users to osteopathic clinics and recurring consulting services generally based on fixed contract periods, such as annual contracts, tailored to each customer’s needs. Revenue totaled ¥460,354 thousand, up 15.1% year on year, due in part to programs such as GRAND SLAM for clinic executives and prospective executives and the “Practical Management Academy” for business owners.」

    Web consulting, recurring consulting under fixed-term contracts and training programs continued, generating revenue of ¥460,354 thousand, up 15.1% year on year.
  4. FY2023-Q1RestatedAnnual report

    「In training and education consulting, we provided web consulting aimed at attracting new users to osteopathic clinics and recurring consulting services generally based on fixed contract periods, such as annual contracts, tailored to each customer’s needs. Revenue totaled ¥147,760 thousand, up 3.7% year on year, due in part to programs such as GRAND SLAM for clinic executives and prospective executives and the “Practical Management Academy” for business owners.」

    Web consulting, recurring consulting and training programs continued to be developed as services supporting stable earnings.
  5. FY2022-Q3RestatedAnnual report

    「In training and education consulting, we provided web consulting aimed at attracting new users to osteopathic clinics and recurring consulting services tailored to each customer’s needs. We also offered training programs such as GRAND SLAM for clinic executives and prospective executives and the “Practical Management Academy” for business owners. Revenue totaled ¥400,073 thousand, up 124.9% year on year.」

    Web consulting, recurring consulting and training programs continued to be developed as services supporting stable earnings.
  6. FY2022-Q2RestatedAnnual report

    「In training and education consulting, we provided web consulting aimed at attracting new users to osteopathic clinics and recurring consulting services generally based on fixed contract periods, such as annual contracts, tailored to each customer’s needs. Revenue totaled ¥267,571 thousand, up 94.5% year on year, due in part to programs such as GRAND SLAM for clinic executives and prospective executives and the “Practical Management Academy” for business owners.」

    Recurring consulting, web consulting and training programs continued, generating revenue of ¥267,571 thousand.
  7. FY2022-Q1RestatedAnnual report

    「In training and education consulting, we provided web consulting aimed at attracting new users to osteopathic clinics and recurring consulting services generally based on fixed contract periods, such as annual contracts, tailored to each customer’s needs. Revenue totaled ¥142,460 thousand, up 134.7% year on year, due in part to programs such as GRAND SLAM for clinic executives and prospective executives and the “Practical Management Academy” for business owners.」

    Recurring consulting and training programs continue to be developed as services supporting stable earnings.
  8. FY2021RestatedAnnual report

    「In addition to strengthening training and education consulting, subscription-based software revenue such as monthly usage fees and consumables sales, which can generate a generally steady amount of monthly revenue despite some fluctuations, will contribute to higher stable earnings. We will continue to strengthen our stable earnings base.」

    Training, subscription-based revenue and consumables sales continue to be positioned as sources of stable earnings.
  9. FY2021-Q3RestatedAnnual report

    「In training and education consulting, we provide recurring consulting services generally based on fixed contract periods, such as annual contracts, tailored to each customer’s needs, as well as training programs such as “GRAND SLAM” for executives and prospective executives of osteopathic clinics.」

    Recurring consulting contracts and training programs such as GRAND SLAM continue to be developed as services supporting stable earnings.
  10. FY2020First statedAnnual report

    「We believe that securing stable recurring revenue is important for maintaining stable operations. In addition to strengthening education and training consulting, subscription-based software revenue, such as monthly usage fees, and consumables sales, which are expected to generate a certain level of monthly revenue despite some fluctuation, will contribute to increased stable revenue. We will continue working to strengthen our stable revenue base.」

    Training, monthly software usage fees and consumables sales are cited as sources of recurring revenue.
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No upcoming earnings preview for Ligua yet. It last moved in the M&A and Subsidiary Changes of 2026-09-30: "Reframed".
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Strengthening the Stable Revenue Base | Ligua Inc. (7090) | Komori