LIGUA, Inc.

LIGUA, Inc.

TTSE:7090
845.00
JPY
+3.00
(+0.36%)
1.56BMarket Cap
Nov 12Next Earn
LIGUA, Inc.
TSE:7090
(Tokyo Stock Exchange)

Recent

price

845.00

P/E

ratio

- -

div

yld

- -

ROIC.AI

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

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
- -
- -
- -
- -
- -
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.