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Link and Motivation, 2.1 times Increase in Net Income for The Current Fiscal Year, Dividend Raised by 0.4 Yen

Thu Feb 12, 2026 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 12th. The consolidated net income for the fiscal year ended December 2025 dropped by 56.1% from the previous period to 1.62 billion yen. For the fiscal year ending December 2026, the consolidated net income is expected to recover in a V-shape, increasing by 2.1 times to 3.47 billion yen. This will be the sixth consecutive term of revenue growth.

At the same time, Final dividend of 4.1 yen for the previous fiscal year (Annual dividend is 16 yen), and has decided to increase the dividend this fiscal year to 16.4 yen, an increase of 0.4 yen from the previous fiscal year.

In the most recent three-month period, from October to December (4Q), the consolidated net income/loss turned to a loss of 0.89 billion yen (compared to a profit of 1.19 billion yen in the same period last year). The operating profit/loss margin drastically worsened from 14.5% in the same period last year to -2.4%.

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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, 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 41,522 4,204 4,223 1,621 15.0 16 Feb 12, 2026 IFRS
YoY +10.8% -23.4% -22.1% -56.1% -56.5%

Full Year Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec, 2025 Guidance 41,200 6,220 ー 3,879 35.0 16 Aug 12, 2025 IFRS
Dec, 2025 Results 41,522 4,204 4,223 1,621 15.0 16 Feb 12, 2026 IFRS
Revision Rate +0.8% -32.4% － -58.2% -57.2%

Current Period Guidance

H1 Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jan - Jun, 2025 19,937 3,163 3,205 1,799 16.9 7.80 Aug 12, 2025 IFRS
Jan - Jun, 2026 Guidance ー ー ー ー － 8.20 Feb 12, 2026 IFRS
YoY － － － － －

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec, 2024 37,458 5,485 5,420 3,691 34.4 12.20 Feb 13, 2025 IFRS
Dec, 2025 41,522 4,204 4,223 1,621 15.0 16 Feb 12, 2026 IFRS
Dec, 2026 Guidance 46,700 6,310 ー 3,470 31.3 16.40 Feb 12, 2026 IFRS
YoY +12.5% +50.1% － +114.1% +109.0%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
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
Jul - Sep, 2025 10,244 1,314 1,286 719 6.7 12.8 Nov 13, 2025 IFRS
Oct - Dec, 2025 11,341 -273 -268 -897 -8.3 -2.4 Feb 12, 2026 IFRS
YoY +13.1% － － － －

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