Link and Motivation, 5% Increase in Net Income, Update Record High for Third Consecutive Term, Dividend Raised by 3.4 yen

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Thu Feb 13, 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 February 13th. The consolidated net income for the fiscal year ending December 2024 increased 29.9% from the previous period to 3.69 billion yen. In the fiscal year ending December 2025, the profit is expected to grow by 5.1% to 3.87 billion yen, marking the third consecutive term of record-high profits. This will be the fifth consecutive term of revenue and the fourth consecutive term of profit growth.

At the same time, Final dividend of 3.3 yen for the previous fiscal year (Annual dividend is 12.2 yen), and has decided to increase the dividend this fiscal year to 15.6 yen, an increase of 3.4 yen from the previous fiscal year.

In the most recent three-month period, from October to December (4Q), the consolidated net income grew 18.3% from the same period last year, reaching 1.19 billion yen. However, the operating profit margin remained almost flat, changing from 14.6% in the same period last year to 14.5%.

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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, 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
YoY	+10.3%	+18.6%	+18.7%	+29.9%	+34.8%

Full Year Results vs. Previous Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Dec, 2024 Guidance	36,900	5,330	ー	3,248	30.5	12.20	Nov 13, 2024	IFRS
Dec, 2024 Results	37,458	5,485	5,420	3,691	34.4	12.20	Feb 13, 2025	IFRS
Revision Rate	+1.5%	+2.9%	－	+13.6%	+12.7%

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	36.4	15.60	Feb 13, 2025	IFRS
YoY	+10.0%	+13.4%	－	+5.1%	+6.0%

Quarterly Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Oct - Dec, 2023	8,917	1,300	1,284	1,013	9.1	14.6	Feb 13, 2024	IFRS
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
YoY	+12.5%	+11.9%	+14.1%	+18.3%	+22.8%