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Link and Motivation, 5% Increase in Net Income, Update Record High for Third Consecutive Term, Dividend Raised by 3.4 yen

Thu Feb 13, 2025 12:00 pm JST Earnings

2170 Link and Motivation Inc. 【IFRS】

Earnings Report

Link and Motivation Inc. <2170> [TSE Prime] announced its financial results (based on IFRS) at noon (12:00) on February 13th. The consolidated net income for the fiscal year ending December 2024 increased 29.9% from the previous period to 3.69 billion yen. In the fiscal year ending December 2025, the profit is expected to grow by 5.1% to 3.87 billion yen, marking the third consecutive term of record-high profits. This will be the fifth consecutive term of revenue and the fourth consecutive term of profit growth.

At the same time, Final dividend of 3.3 yen for the previous fiscal year (Annual dividend is 12.2 yen), and has decided to increase the dividend this fiscal year to 15.6 yen, an increase of 3.4 yen from the previous fiscal year.

In the most recent three-month period, from October to December (4Q), the consolidated net income grew 18.3% from the same period last year, reaching 1.19 billion yen. However, the operating profit margin remained almost flat, changing from 14.6% in the same period last year to 14.5%.

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Actual Results

Historical Performance
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec, 2022 32,776 3,627 3,501 2,058 18.5 7.70 Feb 13, 2023 IFRS
Dec, 2023 33,969 4,623 4,567 2,842 25.5 11.30 Feb 13, 2024 IFRS
Dec, 2024 37,458 5,485 5,420 3,691 34.4 12.20 Feb 13, 2025 IFRS
YoY +10.3% +18.6% +18.7% +29.9% +34.8%

Full Year Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec, 2024 Guidance 36,900 5,330 ー 3,248 30.5 12.20 Nov 13, 2024 IFRS
Dec, 2024 Results 37,458 5,485 5,420 3,691 34.4 12.20 Feb 13, 2025 IFRS
Revision Rate +1.5% +2.9% － +13.6% +12.7%

Current Period Guidance

H1 Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jan - Jun, 2024 18,003 2,668 2,634 1,677 15.5 5.90 Aug 9, 2024 IFRS
Jan - Jun, 2025 Guidance ー ー ー ー － 7.80 Feb 13, 2025 IFRS
YoY － － － － －

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec, 2023 33,969 4,623 4,567 2,842 25.5 11.30 Feb 13, 2024 IFRS
Dec, 2024 37,458 5,485 5,420 3,691 34.4 12.20 Feb 13, 2025 IFRS
Dec, 2025 Guidance 41,200 6,220 ー 3,879 35.0 15.60 Feb 13, 2025 IFRS
YoY +10.0% +13.4% － +5.1% +1.7%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2023 8,917 1,300 1,284 1,013 9.1 14.6 Feb 13, 2024 IFRS
Jan - Mar, 2024 8,307 800 784 525 4.8 9.6 May 14, 2024 IFRS
Apr - Jun, 2024 9,696 1,868 1,850 1,152 10.7 19.3 Aug 9, 2024 IFRS
Jul - Sep, 2024 9,427 1,362 1,321 816 7.6 14.4 Nov 13, 2024 IFRS
Oct - Dec, 2024 10,028 1,455 1,465 1,198 11.2 14.5 Feb 13, 2025 IFRS
YoY +12.5% +11.9% +14.1% +18.3% +22.8%

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