Link-U Group, First Half Net Income Decreases by 40%, Nov-Jan Net Income Decreases by 9%

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Fri Mar 14, 2025 4:30 pm JST Earnings

4446 Link-U Group Inc. 【J-GAAP】

Earnings Report

Link-U Group Inc. <4446> [TSE Prime] announced its financial results (based on IFRS) after the market closed on March 14th (16:30). The consolidated net income for the cumulative second quarter of the fiscal year ending July 2025 (August 2024 to January 2025) dropped 40.3% from the same period last year to 95 million yen. The progress rate toward the full-year plan of 352 million yen was 27.0%.

In the most recent three-month period, from November to January (2Q), the consolidated net income decreased to 71 million yen, a 9.0% decrease compared to the same period last year. The operating profit margin decreased from 18.5% in the same period last year to 13.1%.

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Actual Results

Accumulated Results 2nd Quarter

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Progress Rate vs. First Half	Announce	Accounting Standards
Aug - Jan, 2022	1,571	227	200	95	6.8	50.4	Mar 17, 2023	J-GAAP
Aug - Jan, 2023	1,653	271	269	159	11.2	71.7	Mar 15, 2024	IFRS
Aug - Jan, 2024	2,624	303	298	95	6.7	42.1	Mar 14, 2025	IFRS
YoY	+58.7%	+11.8%	+10.8%	-40.3%	-39.9%

First Half Results vs. Previous Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Aug - Jan, 2024 Guidance	ー	ー	ー	ー	－	0	Sep 13, 2024	IFRS
Aug - Jan, 2024 Results	2,624	303	298	95	6.7	0	Mar 14, 2025	IFRS
Revision Rate	－	－	－	－	－

Current Period Guidance

Second Half Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Feb - Jul, 2024	2,009	82	106	70	5.0	0	Sep 13, 2024	J-GAAP
Feb - Jul, 2025 Guidance	2,648	414	410	257	18.1	0	Mar 14, 2025	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
Nov - Jan, 2023	779	144	142	78	5.5	18.5	Mar 15, 2024	IFRS
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
Aug - Oct, 2024	1,280	127	125	24	1.7	9.9	Dec 13, 2024	IFRS
Nov - Jan, 2024	1,344	176	173	71	5.0	13.1	Mar 14, 2025	IFRS
YoY	+72.5%	+22.2%	+21.8%	-9.0%	-8.4%