Lion Corporation TSE:4912

Lion : Supplementary Materials of Financial Results for Fiscal 2025

Published

Source: MarketScreener

Financial Results for the Fiscal Year Ended December 31, 2025 Lion Corporation February 12, 2026

1







  • Fiscal 2025 Financial Results

  • Fiscal 2026 Key Measures

  • Fiscal 2026 Forecast of Consolidated Results and Capital Policy

  • Progress of Vision2030 2nd STAGE

    2



    Net sales

    ¥422.09billion

    (+2.2％)

    Core operating

    income

    ¥30.76billion

    (+16.8％)

    EBITDA margin

    11.7%

    （＋0.8 points）

    ROIC

    6.7％

    （＋0.9 points）

    EPS

    ¥99.74

    (+30.4％)

    •

    •

    •

    •

    Achieved targets for the second consecutive fiscal year, advanced 2nd STAGE strategies, and increased sales and profit

    Profit structure reforms progressed faster than planned in Consumer Products and new products launched in the 2nd half boosted sales momentum

    Although quantitative growth in the overseas business struggled due to environmental changes, profit-focused management secured increased sales and profit

    Built foundation for future growth focused on organizational management reform

    Fiscal 2025 Results Summary



* Figures in parentheses indicate Y-o-Y change

2026 Policies

•

•

•

Further accelerate business portfolio reform and shift to high-profit businesses

(transfer of chemical products business, acquisition of PNB, solidify business growth opportunities for oral healthcare)

Reform management processes to accelerate strategy execution and decision-making Accelerate the benefits of the business unit structure

Enhance shareholder returns (planned +¥4 to dividend Y-o-Y to ¥34 annual dividend with payout ratio of 37.6%)

3





  • Fiscal 2025 Financial Results

  • Fiscal 2026 Key Measures

  • Fiscal 2026 Forecast of Consolidated Results and Capital Policy

  • Progress of Vision2030 2nd STAGE

4





Firm start to achieving full-year targets and strengthening profitability improved margins

（Billions of yen）

2025

2024

Y-o-Y change

Deviation from forecast

(% deviation)

Amount

％

Net sales

422.0

412.9

9.1

2.2

1.4＊5

2.0＊6

2.0

0.5

Core operating income*¹

% of net sales

30.7

7.3

26.3

6.4

4.4

16.8

0.7

2.5

Operating profit

% of net sales

36.3

8.6

28.3

6.9

7.9

28.1

1.3

3.9

Profit for the interim period

attributable to owners of the parent

27.5

21.1

6.3

30.1

2.5

10.4

EPS （Yen）

99.74

76.51

２３.23

30.4

9.5

10.5

ＥＢＩＴＤＡ*2

49.3

45.1

4.17

9.2

ＥＢＩＴＤＡ margin (%)*3

11.7

10.9

-

0.8PP

ROIC(%)*4

6.7

5.8

-

0.9PP

ROE(%)

9.0

7.4

-

1.6PP

Notes 1. Core operating income is an earnings indicator the Company uses to measure regular business performance by subtracting selling, general and administrative expenses from gross profit.

  1. EBITDA: An indicator of profitability on a cash basis calculated as the sum of core operating income and depreciation and amortization.

  2. EBITDA margin: The ratio of EBITDA to consolidated net sales.

  3. ROIC is an indicator calculated from net operating profit after tax (NOPAT) divided by the average invested capital (total equity plus interest bearing liabilities) during the period, and measures the efficiency and profitability of the invested equity.

  4. Y-o-Y change at constant currency excluding exchange rate fluctuations.

  5. Y-o-Y change excluding exchange rate fluctuations and the impact of business transfers.

5