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Link and Motivation, Apr-Jun (2Q) Net Income Decreases by 9%, Current Fiscal Year Dividend Revised Upward by 0.4 Yen

Tue Aug 12, 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 August 12th. The consolidated net income for the cumulative second quarter of the fiscal year ending December 2025 (January to June) increased 7.3% from the same period last year, reaching 1.79 billion yen. However, Progress toward the full-year plan of 3.87 billion yen was 46.4%, also falling below the five-year average of 57.6%.

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated net income for the July to December period (second half) is expected to grow 3.3% from the same period last year, reaching 2.08 billion yen.

At the same time, the company has increased its planned annual dividend for the current fiscal year from the original plan of 15.6 yen to 16 yen.

In the most recent three-month period, from April to June (2Q), the consolidated net income decreased to 1.05 billion yen, an 8.6% decrease compared to the same period last year. The operating profit margin decreased from 19.3% in the same period last year to 18.4%.

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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
Jan - Jun, 2023 16,715 2,215 2,190 1,255 11.3 48.0 Aug 10, 2023 IFRS
Jan - Jun, 2024 18,003 2,668 2,634 1,677 15.5 48.6 Aug 9, 2024 IFRS
Jan - Jun, 2025 19,937 3,163 3,205 1,799 16.9 ー Aug 12, 2025 IFRS
YoY +10.7% +18.6% +21.7% +7.3% +9.0%

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jan - Jun, 2025 Guidance ー ー ー ー － 7.80 Feb 13, 2025 IFRS
Jan - Jun, 2025 Results 19,937 3,163 3,205 1,799 16.9 7.80 Aug 12, 2025 IFRS
Revision Rate － － － － －

Guidance Update

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec, 2025 Prev 41,200 6,220 ー 3,879 35.0 15.60 Feb 13, 2025 IFRS
Dec, 2025 New 41,200 6,220 ー 3,879 35.0 16 Aug 12, 2025 IFRS
Revision Rate 0.0% 0.0% － 0.0% 0.0%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jul - Dec, 2024 19,455 2,817 2,786 2,014 18.8 6.30 Feb 13, 2025 IFRS
Jul - Dec, 2025 Guidance 21,263 3,057 ー 2,080 18.8 8.20 Aug 12, 2025 IFRS
YoY +9.3% +8.5% － +3.3% -0.1%

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 16 Aug 12, 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
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
Apr - Jun, 2025 10,567 1,942 1,946 1,053 9.9 18.4 Aug 12, 2025 IFRS
YoY +9.0% +4.0% +5.2% -8.6% -7.1%

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