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L is B Corp. (145A) AI Stock Analysis

JP:145A

L is B Corp.

(TSE/TYO:145A)

Select Model
Rating:68Neutral
Price Target:JPY 858.00â–²(9.02% Upside)
Action:reiterated
Date:08/06/26

The score is driven primarily by improving financial performance, highlighted by strong 2025 revenue growth, expanding profitability, and a turn to positive free cash flow. Technicals are supportive but tempered by a sub-200DMA position and overbought momentum signals. Valuation is a mild headwind given the P/E and the absence of a dividend yield.

Positive Factors
Accelerating Revenue and ProfitabilityThe sharp 2025 revenue acceleration alongside materially higher net and operating profitability indicates stronger commercial traction and operating leverage. If growth remains supported, the improved earnings base could provide greater capacity to reinvest, strengthen the business, and build shareholder value over the next several quarters.
Negative Factors
Rising Debt and Uneven LeverageAlthough current leverage is described as moderate, the sharp increase in total debt and historically uneven leverage reduce balance-sheet flexibility. Higher obligations can constrain capital allocation and make the company more sensitive to weaker earnings or cash generation during a growth slowdown.

L is B Corp. (145A) vs. iShares MSCI Japan ETF (EWJ)

-30%-20%-10%0%10%20%30%JP:145A-24.25%EWJ+15.87%Dec '25Jan '26Feb '26Mar '26Apr '26May '26Jun '26Jul '26Aug '26Sep '26Oct '26
Market Cap
JPY 4.05B
Dividend Yield
―
Average Volume (3M)
8,601
Price to Earnings (P/E)
21.2
Beta (1Y)
1.31
Revenue Growth
32.84%
EPS Growth
166.07%
Country
Japan
Employees
185
Sector
Technology
Sector Strength
61
Industry
Software - Application

L is B Corp. Business Overview & Revenue Model

Company Description

L is B Corp. develops, provides, and supports cloud services, as well as developing applications for smartphones, tablets, and personal computers. The company's main product is a business chat tool called "direct" which is primarily for on-site and f...

L is B Corp. Financial Statement Overview

Summary

Financials show a strong 2025 inflection with sharply accelerating revenue growth, improved margins, and a return to meaningful profitability. Cash flow also turned positive with solid free cash flow. Offsetting this, the balance sheet reflects rising debt and the company only recently moved past a loss-making phase, so durability of profitability/cash conversion remains a key risk.

Income Statement

78Positive

Balance Sheet

63Positive

Cash Flow

71Positive
Financial statement breakdown
BreakdownTTMDec 2025Dec 2024Dec 2023Dec 2022Dec 2021
Income Statement
Total Revenue2.48B2.13B1.59B1.28B970.59M770.87M
Gross Profit1.53B1.34B1.03B819.98M568.74M457.82M
EBITDA312.25M218.40M72.36M45.13M-263.41M-309.71M
Net Income190.51M138.85M13.05M46.06M-316.49M-335.87M
Balance Sheet
Total Assets3.44B3.43B2.71B1.32B1.28B1.32B
Cash, Cash Equivalents and Short-Term Investments1.74B1.78B1.94B1.01B1.09B1.08B
Total Debt1.10B1.24B758.41M525.40M542.90M324.16M
Total Liabilities1.47B1.58B999.41M684.40M689.27M408.59M
Stockholders Equity1.98B1.85B1.71B636.23M590.18M906.67M
Cash Flow
Free Cash Flow68.19M170.83M-6.93M-18.38M-161.59M-482.38M
Operating Cash Flow70.57M178.23M27.82M-12.07M-157.63M-470.76M
Investing Cash Flow-21.32M-1.08B-378.16M-49.14M-53.02M-20.14M
Financing Cash Flow-69.02M443.67M1.21B-17.51M218.74M1.23B

L is B Corp. Technical Analysis

Technical Analysis SentimentNegative
Last Price787.00

Price Trends

50DMA871.64Negative
100DMA847.61Negative
200DMA869.78Negative

Market Momentum

MACD-22.75Positive
RSI29.25Positive
STOCH13.33Positive

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:145A, the sentiment is Negative. The current price of 787.00 is below the 20-day moving average (MA) of 834.30, below the 50-day MA of 871.64, and below the 200-day MA of 869.78, indicating a bearish trend. The MACD of -22.75 indicates Positive momentum. The RSI at 29.25 is Positive, neither overbought nor oversold. The STOCH value of 13.33 is Positive, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for JP:145A.

L is B Corp. Peers Comparison

Overall Rating

UnderperformOutperform
Sector (61)

Financial Indicators

JP:145A against its peers
NameOverall RatingMarket CapP/E RatioROEDividend YieldRevenue GrowthEPS Growth
JP:4493JP:449382OutperformJPY 29.87B31.46―0.17%22.65%74.18%
JP:3623JP:362378OutperformJPY 7.82B14.92―2.10%13.25%35.07%
JP:3927JP:392771OutperformJPY 5.01B37.62―2.45%27.70%-62.88%
JP:145AJP:145A68NeutralJPY 4.05B21.19――32.84%166.07%
JP:4488JP:448868NeutralJPY 7.58B19.45――6.94%―
Sector *61Neutral$37.18B12.37-10.20%1.83%8.50%-7.62%
JP:3858JP:385854NeutralJPY 5.24B-9.65――-8.15%-1360.52%

* Technology Sector Average

Performance Comparison

0%50%100%JP:145AJP:3623JP:3858JP:3927JP:4488JP:4493Dec '25Jan '26Feb '26Mar '26Apr '26May '26Jun '26Jul '26Aug '26Sep '26Oct '26
JP:145A and its peers over the selected period
Show on chartTickerCompany NamePriceChange% Change
JP:145AL is B Corp.787.00-252.00-24.25%
JP:3623Billing System Corporation1227.00196.4119.06%
JP:3858Ubiquitous AI Corporation501.00159.0046.49%
JP:3927Fuva Brain Ltd.937.00201.5027.40%
JP:4488AI inside, Inc.1949.00-1002.00-33.95%
JP:4493Cyber Security Cloud, Inc.2946.001051.2455.48%
Glossary
BuyA stock rated as a "Buy" is expected to perform better than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock is likely to deliver higher returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
HoldA stock rated as a "Hold" is expected to perform in line with the overall market or a specific benchmark. This rating indicates that the stock is neither particularly compelling nor unfavorable for investment. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
SellA stock rated as a "Sell" is expected to perform worse than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock may deliver lower returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.

Disclaimer

This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.

Date of analysis: Aug 06, 2026