Link and Motivation, Jan-Mar (1Q) Net Income Increases by 42%

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Wed May 14, 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 May 14th. The consolidated net income for the first quarter of the fiscal year ending December 2025 (January to March) expanded 0.74 billion yen, an increase 42.1% compared to the same period last year. However, the progress rate toward the full-year plan of 3.87 billion yen was 19.2%, almost the same as the five-year average of 19.7%.

In the most recent three-month period, from January to March (1Q), the operating profit margin significantly improved from 9.6% in the same period last year to 13.0%.

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Actual Results

Accumulated Results 1st Quarter

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Progress Rate vs. First Half	Announce	Accounting Standards
Jan - Mar, 2023	8,008	865	848	422	3.8	38.7	May 12, 2023	IFRS
Jan - Mar, 2024	8,307	800	784	525	4.8	29.8	May 14, 2024	IFRS
Jan - Mar, 2025	9,370	1,221	1,259	746	7.0	ー	May 14, 2025	IFRS
YoY	+12.8%	+52.6%	+60.6%	+42.1%	+44.8%

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
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
Jan - Mar, 2025	9,370	1,221	1,259	746	7.0	13.0	May 14, 2025	IFRS
YoY	+12.8%	+52.6%	+60.6%	+42.1%	+44.8%