2170 Link and Motivation Inc. - Financial Results

About Information Provided on This Site

The information provided on our website 'Kabutan.com' is not intended to constitute investment solicitation or investment advisory services.
All investment decisions should be made at your own discretion and judgment.
The data on our website is provided by Tokyo Stock Exchange, Osaka Exchange, Nagoya Securities Exchange, JPX Market Innovation & Research, Japannext, and other sources.
Copyright of the Nikkei Stock Average belongs to Nikkei Inc. Stock price charts displayed on Kabutan.com are provided solely for the purpose of reviewing historical price movements of the securities.
These charts neither suggest nor guarantee future price movements of the securities and do not constitute recommendations to buy or sell.
In our financial results coverage, the term 'Surprise Results' identifies securities that demonstrate a significant degree of surprise in their earnings announcements.
This significance is quantitatively assessed based on multiple factors, including: the nature of the announcement (full-year or quarterly results); types of revisions (earnings or dividend forecasts); and numerical analysis comparing the announced results with both the company's previous forecasts and historical performance.
The 'Surprise Ranking' presents these results in order of their calculated surprise factor. Please note that neither these results nor rankings are intended to suggest or guarantee future performance of the listed securities, nor should they be construed as recommendations to buy or sell.

2170

TSE Prime

Link and Motivation Inc.

556

JPY

(+1.65%)

Mar 13, 3:30 pm JST

3.48

USD

Mar 13, 2:30 am EDT

Result

ー

PTS

outside of trading hours

550.5

Mar 13, 9:23 pm JST

Summary Chart Historical News Financial Result

Current Period Guidance

Annual

Result

Guidance History

Growth Rate

Profitability

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Dec, 2022	32,776	3,627	3,501	2,058	18.5	7.70	Feb 13, 2023	IFRS
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
Dec, 2026 Guidance	46,700	6,310	ー	3,470	31.5	16.40	Feb 12, 2026	IFRS
YoY	+12.5%	+50.1%	－	+114.1%	+110.4%

Revision Direction	Revision Date	Revenue	Operating Profit	Ordinary Profit	Net Profit	Revised Dividend	Accounting Standards
Dec, 2021	Feb 12, 2021	37,700	1,370	ー	570	7.2	IFRS
-	Aug 11, 2021	38,200	2,010	ー	900	7.4	IFRS
-	Nov 12, 2021	32,300	2,020	ー	901	7.4	IFRS
- Results	Feb 14, 2022	32,644	2,066	1,903	918	7.4	IFRS
Dec, 2022	Feb 14, 2022	Available in future release
	Nov 11, 2022
Results	Feb 13, 2023
Dec, 2023	Feb 13, 2023
	Nov 13, 2023
Results	Feb 13, 2024
Dec, 2024	Feb 13, 2024
	May 14, 2024
	Nov 13, 2024
Results	Feb 13, 2025
Dec, 2025	Feb 13, 2025
	Aug 12, 2025
Results	Feb 12, 2026
Dec, 2026	Feb 12, 2026	46,700	6,310	ー	3,470	16.4	IFRS

Fiscal Year	Revenue	YoY	Operating Profit	YoY	Ordinary Profit	YoY	Adj. EPS	YoY
Dec, 2002	1,825	－	Available in future release
Dec, 2003	2,391	+31.0
Dec, 2004	3,978	+66.4
Dec, 2005	5,250	+32.0
Dec, 2006	6,356	+21.1
Dec, 2007	8,184	+28.8
Dec, 2008	8,275	+1.1
Dec, 2009	7,167	-13.4
Dec, 2010	7,098	-1.0
Dec, 2011	10,507	+48.0
Dec, 2012	18,705	+78.0
Dec, 2013	22,383	+19.7
Dec, 2014	28,873	+29.0
Dec, 2015	31,950	+10.7
Dec, 2016	33,321	+4.3
Dec, 2017	36,894	+10.7
Dec, 2018	39,941	+8.3
Dec, 2019	38,191	-4.4
Dec, 2020	30,785	-19.4
Dec, 2021	32,644	+6.0
Dec, 2022	32,776	+0.4
Dec, 2023	33,969	+3.6
Dec, 2024	37,458	+10.3
Dec, 2025	41,522	+10.8
Dec, 2026 Guidance	46,700	+12.5	6,310	+50.1	ー	-100.0	31.5	+110.0

Fiscal Year	Revenue	Operating Profit	Operating Profit Margin	ROE	ROA	Total Asset Turnover Ratio	Adj. EPS
Dec, 2024	37,458	5,485	14.6	34.41	11.53	1.17	34.4
Dec, 2025	41,522	4,204	10.1	13.03	4.37	1.12	15.0
Dec, 2026 Guidance	46,700	6,310	13.5	25.53	8.46	1.14	31.5

All-Time High

	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS
Record	41,522	5,485	5,420	3,691	34.4
Fiscal Year	Dec, 2025	Dec, 2024	Dec, 2024	Dec, 2024	Dec, 2024

First Half

Result

Guidance History

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Jan - Jun, 2023	16,715	2,215	2,190	1,255	11.3	5.60	Aug 10, 2023	IFRS
Jan - Jun, 2024	18,003	2,668	2,634	1,677	15.5	5.90	Aug 9, 2024	IFRS
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	－	－	－	－	－

Revision Direction	Revision Date	Revenue	Operating Profit	Ordinary Profit	Net Profit	Revised Dividend	Accounting Standards
Jun, 2023	Feb 13, 2023	ー	ー	ー	ー	5.6	IFRS
- - - - Results	Aug 10, 2023	16,715	2,215	2,190	1,255	5.6	IFRS
Jun, 2024	Feb 13, 2024	Available in future release
	May 14, 2024
Results	Aug 9, 2024
Jun, 2025	Feb 13, 2025
Results	Aug 12, 2025
Jun, 2026	Feb 12, 2026	ー	ー	ー	ー	8.2	IFRS

Cash Flow

Annual

Fiscal Year	Operating Profit	Fee Cash Flow	Operating Cash Flow	Investing Cash Flow	Financial Cash Flow	Cash & Equivalents	Cash Ratio	Accounting Standards
Dec, 2023	4,623	4,628	4,342	286	-3,353	7,389	23.96	IFRS
Dec, 2024	5,485	3,700	5,638	-1,938	-2,486	8,607	25.94	IFRS
Dec, 2025	4,204	2,998	5,246	-2,248	-194	11,374	27.74	IFRS

Actual Performance and Financial Trends

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%

Quarterly Results

Result

Growth Rate

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
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%	－	－	－	－

Fiscal Year	Revenue	YoY	Operating Profit	YoY	Ordinary Profit	YoY	Adj. EPS	YoY
Jan - Mar, 2021	7,947	-15.0	Available in future release
Apr - Jun, 2021	8,452	+4.9
Jul - Sep, 2021	7,939	-8.3
Oct - Dec, 2021	8,306	+75.6
Jan - Mar, 2022	7,947	0.0
Apr - Jun, 2022	8,819	+4.3
Jul - Sep, 2022	7,633	-3.9
Oct - Dec, 2022	8,377	+0.9
Jan - Mar, 2023	8,008	+0.8
Apr - Jun, 2023	8,707	-1.3
Jul - Sep, 2023	8,337	+9.2
Oct - Dec, 2023	8,917	+6.4
Jan - Mar, 2024	8,307	+3.7
Apr - Jun, 2024	9,696	+11.4
Jul - Sep, 2024	9,427	+13.1
Oct - Dec, 2024	10,028	+12.5
Jan - Mar, 2025	9,370	+12.8
Apr - Jun, 2025	10,567	+9.0
Jul - Sep, 2025	10,244	+8.7
Oct - Dec, 2025	11,341	+13.1	-273	－	-268	－	-8.3	－

All-Time High Quarterly Results

	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS
Record	11,341	1,942	1,946	1,198	11.2
Fiscal Year	Dec, 2025	Jun, 2025	Jun, 2025	Dec, 2024	Dec, 2024

Key Balance Sheet Figures

Fiscal Year	BPS	Equity Ratio	Total Asset	Equity	Retained Earnings	Interest-Bearing Debt Ratio	Announce	Accounting Standards
Dec, 2023	92.88	33.0	30,843	10,165	7,396	0.36	Feb 13, 2024	IFRS
Dec, 2024	105.99	34.0	33,178	11,285	9,447	0.27	Feb 13, 2025	IFRS
Dec, 2025	122.51	33.1	40,999	13,590	9,424	0.24	Feb 12, 2026	IFRS

Link and Motivation Inc.(2170) Financial Results