#LinkAndMotivation

Implemented treasury stock acquisition of 2,160,400 common shares with a total acquisition price of JPY 1,177,886,793 by March 31, 2026.

On April 24, 2026, 45,900 treasury shares will be disposed of as restricted stock at 543 yen per share, totaling 24,923,700 yen, aimed at providing incentives to executive officers and employees.

From February 13, 2026 to February 27, 2026, 752,100 shares of common stock were acquired, with a total acquisition price of 408,982,908 yen. The acquisition progress is 6.27% by number of shares and 6.82% by amount.

Consolidated revenue for the fiscal year ending December 2025 was JPY 41,522 million (YoY 110.9%), operating income was JPY 4,204 million (YoY -23.4%), and net income attributable to owners of the parent was JPY 1,621 million (YoY -56.1%).

For the fiscal year ending December 2025, revenue was 41,522 million yen, up 0.78% from the previous forecast, while operating income was 4,204 million yen, down 32.41%, and net income was 2,020 million yen, down 52.79%.

Link and Motivation Inc. plans to enter into a syndicated loan agreement of 6,000 million yen on February 27, 2026, for treasury stock acquisition funds. The repayment deadline is September 30, 2032.

Resolved to acquire up to 12,000,000 shares of treasury stock (10.82% of total issued shares) with a maximum acquisition value of 6,000 million yen from February 13, 2026, to August 31, 2026.

Revenue for the fiscal year ending December 2025 was JPY 41.52 billion, a significant increase of 110.9% year-over-year (YoY), setting a new record high. Operating income was JPY 4.02 billion, 76.6% of the previous year. The company decided on a record-high share buyback of JPY 6 billion.

Aiming to achieve operating income of 15 billion yen and ARR of 24 billion yen by 2030, focusing on stock revenue stream expansion primarily in consulting and cloud businesses. New services planned for release within 2026.