Link-U Group Inc., Last Fiscal Year's Net Income Unexpectedly Increases, Net Income to Reach 352 million yen for The Current Fiscal Year

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Fri Sep 13, 2024 3:00 pm JST Earnings

4446 Link-U Group Inc. 【J-GAAP】

Earnings Report

Link-U Group Inc. <4446> [TSE-P] announced its financial results after the market closed on September 13th (15:00). The consolidated net income for the fiscal year ending July 2024 increased by 12.3% from the previous period to 229 million yen exceeding the previous forecast of 186 million yen and resulted in an increase in profit, a complete reversal from the forecast for a decline in profit. With the transition to International Financial Reporting Standards (IFRS) for the fiscal year ending July 2025, the profit is expected to expand to 352 million yen.

In the most recent three-month period, from May to July (4Q), the consolidated net income dropped to 38 million yen, a 46.5% decrease compared to the same period last year. The operating profit margin remained almost flat, changing from 9.3% in the same period last year to 9.1%.

Note: As accounting standards will be transitioning from Japan GAAP to IFRS from the fiscal year ending July 2025, comparisons with the previous period are not shown.

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Actual Results

Historical Performance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Jul, 2022	2,275	117	86	33	2.4	0	Sep 14, 2022	J-GAAP
Jul, 2023	3,129	434	397	204	14.4	0	Sep 14, 2023	J-GAAP
Jul, 2024	3,662	353	375	229	16.2	0	Sep 13, 2024	J-GAAP
YoY	+17.0%	-18.7%	-5.5%	+12.3%	+12.3%

Full Year Results vs. Previous Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Jul, 2024 Guidance	3,289	342	333	186	13.1	0	Sep 14, 2023	J-GAAP
Jul, 2024 Results	3,662	353	375	229	16.2	0	Sep 13, 2024	J-GAAP
Revision Rate	+11.3%	+3.2%	+12.6%	+23.1%	+23.6%

Current Period Guidance

H1 Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Aug - Jan, 2023	1,644	241	233	179	12.7	0	Mar 15, 2024	J-GAAP
Aug - Jan, 2024 Guidance	ー	ー	ー	ー	－	0	Sep 13, 2024	IFRS
YoY	－	－	－	－	－

Current Period Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Jul, 2023	3,129	434	397	204	14.4	0	Sep 14, 2023	J-GAAP
Jul, 2024	3,662	353	375	229	16.2	0	Sep 13, 2024	J-GAAP
Jul, 2025 Guidance	5,272	717	708	352	24.8	0	Sep 13, 2024	IFRS
YoY	－	－	－	－	－

Quarterly Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
May - Jul, 2023	796	74	76	71	5.0	9.3	Sep 14, 2023	J-GAAP
Aug - Oct, 2023	874	127	127	81	5.8	14.5	Dec 15, 2023	IFRS
Nov - Jan, 2023	772	113	115	108	7.7	14.6	Mar 15, 2024	J-GAAP
Feb - Apr, 2024	792	0	26	12	0.9	0.0	Jun 14, 2024	J-GAAP
May - Jul, 2024	1,226	112	116	38	2.7	9.1	Sep 13, 2024	J-GAAP
YoY	+54.0%	+51.4%	+52.6%	-46.5%	-46.5%