Link and Motivation, Jan-Mar (1Q) Net Income Increases by 16%

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Thu May 14, 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 May 14th. The consolidated net income for the first quarter of the fiscal year ending December 2026 (January to March) increased 16.2% from the same period last year, reaching 0.86 billion yen. However, Progress toward the full-year plan of 3.47 billion yen was 25.0%, almost the same as the five-year average of 25.0%.

In the most recent three-month period, from January to March (1Q), the operating profit margin rose from 13.0% in the same period last year to 13.9%.

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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, 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	39.3	May 14, 2025	IFRS
Jan - Mar, 2026	10,688	1,489	1,512	867	7.9	ー	May 14, 2026	IFRS
YoY	+14.1%	+21.9%	+20.1%	+16.2%	+12.3%

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	32.6	16.40	Feb 12, 2026	IFRS
YoY	+12.5%	+50.1%	－	+114.1%	+117.5%

Quarterly Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
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
Jan - Mar, 2026	10,688	1,489	1,512	867	7.9	13.9	May 14, 2026	IFRS
YoY	+14.1%	+21.9%	+20.1%	+16.2%	+12.3%