Link and Motivation Inc.
Notice Regarding Differences Between Earnings Guidance and Actual Results and Recording of Impairment Loss
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%.
Key Figures
- Revenue: 41,522 million yen (Up 0.78% from previous forecast)
- Operating Income: 4,204 million yen (Down 32.41% from previous forecast)
- Impairment Loss: 1,452 million yen (Full goodwill impairment)
AI要約
Summary of Performance
Comparing consolidated earnings guidance and actual results for the fiscal year ending December 2025, revenue increased by 0.78% to 41,522 million yen compared to the previous forecast of 41,200 million yen. However, operating income decreased by 32.41% to 4,204 million yen against a forecast of 6,220 million yen, and net income decreased by 52.79% to 2,020 million yen versus a forecast of 4,280 million yen. Net income attributable to owners of the parent also declined by 58.19% to 1,621 million yen compared to the forecast of 3,879 million yen, and basic earnings per share fell 58.91% to 14.97 yen noted against the forecast of 36.43 yen.
Reasons for Differences and Future Outlook
The decrease in new student enrollments in the career school business led to a decline in attendance at existing classrooms, while online courses saw significant growth. To promote structural reforms, a full goodwill impairment loss of 1,452 million yen was recorded, which was the main cause of the significant decline in operating income and net income. Going forward, the company aims to improve profitability and drive growth through further expansion of online courses.
