LIGUA, Inc.

LIGUA, Inc.

TTSE:7090
845.00
JPY
+3.00
(+0.36%)
1.56BMarket Cap
Nov 12Next Earn
2018 Y
2019 Y
2020 Y
2021 Y
2022 Y
2023 Y
2024 Y
2025 Y
2026 Y
TTM
Revenue per Share
1,142.93
1,788.35
2,110.5
1,991.41
2,284.62
2,023.02
2,368.51
1,932.06
1,598.72
- -
Basic EPS, GAAP
57.28
35.19
138.96
116.51
51.65
-552.13
71.86
-202.46
-159.28
- -
Free Cash Flow per Basic Share
31.55
-64.66
139.64
-212.18
-153.77
-333.41
-13.63
85.43
167.57
- -
Dividend per Share
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Book Value per Share
120.63
124.18
631.65
761.05
811.24
251.71
408.18
214.62
111.19
- -
Tangible Book Value per Share
28.92
-5.74
390.61
244.7
138.57
-67.33
182.48
114.87
38.31
- -
Basic Weighted Avg Shares
1
1
1
1
1
1
1
1
2
2
Sales/Revenue/Turnover
1,471
1,810
2,168
2,688
3,203
2,838
3,430
2,872
2,419
- -
Operating Margin (%)
10.98
3.62
10.35
9.19
4.95
-17.91
3.45
-5.39
-5.1
- -
Depreciation Expense
53
55
82
86
201
250
157
68
56
- -
Net Income, GAAP
74
36
143
157
72
-774
104
-301
-241
- -
Effective Tax Rate (%)
31.06
31.69
29.71
33.57
39.09
- -
16.58
- -
- -
- -
Profit Margin (%)
5.01
1.97
6.58
5.85
2.26
-27.29
3.03
-10.48
-9.96
- -
Working Capital
-17
113
653
1,404
1,083
611
644
687
451
- -
LT Debt
119
274
252
1,230
1,070
1,048
765
752
494
- -
Total Equity
155
160
822
1,059
1,145
353
605
320
177
- -
Return on Invested Capital (%)
- -
9.51
17.19
8.06
3.5
- -
3.42
- -
- -
- -
Return on Capital (%)
- -
8.62
16.53
8.32
2.92
- -
4.34
- -
- -
- -
Return on Common Equity (%)
- -
22.6
29.07
16.72
6.57
-103.41
21.73
-65.1
-97.05
- -

Capital Structure

JPY

•

in mil. unless spec.
Sep'26
Mar'26
Jun'27
ST Debt
1,197
1,126
- -
LT Borrowings
625
494
- -
LT Finance Leases
- -
- -
- -
Preferred Equity and Hybrid Capital
- -
- -
- -
Shares Outstanding
1
2
2
Market Capitalization
1,708
1,559
1,142

Working Capital

JPY

•

in mil. unless spec.
Sep'26
Mar'26
Jun'27
Total Current Assets
2,454
2,243
- -
Cash, Cash Equivalents & STI
1,183
1,187
- -
Accounts Receivable, Net
285
211
- -
Inventories
217
203
- -
Total Current Liabilities
1,872
1,792
- -
Payables & Accruals
- -
- -
- -
ST Debt
1,197
1,126
- -
Deferred Revenue
- -
- -
- -

Growth Rates

JPY

•

in mil. unless spec.

(avg. rate of change)

10 years
5 years
1 year
Total Equity
- -
-16.33%
-44.69%
Free Cash Flow
- -
-129.41%
99.64%
Net Income, GAAP
- -
-349.23%
-19.92%
Sales/Revenue/Turnover
- -
-0.67%
-15.77%
Total Cash Common Dividend
- -
- -
- -

Quarterly Revenue

JPY

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2025
- -
- -
- -
- -
2,872
2026
- -
- -
- -
- -
2,419
2027
- -
- -
- -
- -
- -

Quarterly Earnings Per Share

JPY

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2025
- -
- -
- -
- -
-202.46
2026
- -
- -
- -
- -
-159.28
2027
- -
- -
- -
- -
- -

Quarterly Dividends Per Share

JPY

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2025
- -
- -
- -
- -
- -
2026
- -
- -
- -
- -
- -
2027
- -
- -
- -
- -
- -

Company Description

CEO
Norihiko Kawase
Full Time Employees
129
Sector
Technology services
Industry
Packaged software
Address
Awajicho Park Building No.2 Osaka OS Japan 541-0047
IPO Date
Mar 13, 2020
Business
Ligua Inc. Ligua Inc. (7090.T) is a Japan-based consulting company primarily engaged in providing management support solutions to the healthcare industry, with a focus on osteopathy and wellness facilities; it operates through two main segments, including the Osteopathic Solution segment offering Ligoo POS & CRM, a patient information management system, and Reseone, a claim calculation system to address issues such as sales declines, financial difficulties, and operational inefficiencies in judo therapy and osteopathic institutions, and the Financial Services segment providing insurance agency and financial product intermediation services. The company delivers comprehensive management consulting encompassing accounting, recruitment, cash flow management, labor systems, personnel evaluation, sales enhancement, organizational management, executive training, and business planning, alongside health support products under the Dr. Supporter brand and broader wellness initiatives aimed at eliminating uncertainties related to health and finances to foster a "Wellness Life" society. Founded prior to its 2020 leadership transition under President Satoshi Umeki and headquartered in Japan, Ligua employs 142 people and serves healthcare providers nationwide through its preventive medical and financial pillars. Recent developments include the June 2025 memorandum of understanding with SOUSEI JIGYOUDAN Co., Ltd. to sell FP Design Inc. for ¥50 million, and the 2024 divestiture of its patient information management platform to Smaregi for ¥176 million, reflecting strategic portfolio adjustments amid fluctuating net sales from ¥3.43 billion in 2024 to ¥2.87 billion in 2025 and a shift to net losses.