For the nine months ended September 2026 (FY2026 Q3), consolidated revenue was 33,411 million yen (Year-over-Year 110.7%), operating income was 4,442 million yen (Year-over-Year 99.5%), and quarterly profit attributable to owners of the parent was 2,378 million yen. The Consulting & Cloud business centered on Motivation Engineering showed steady growth. Monthly subscription revenue for Motivation Cloud reached 697,708 thousand yen (YoY 111.6%). Full-year forecasts are unchanged: revenue 46,700 million yen and operating income 6,310 million yen. ARR targets are set at 15,000 million yen by 2028 and 24,000 million yen by 2030.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"price_fetched_at":"","company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"2170","jir_company_name":"Link and Motivation Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-12","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/2170-20261112-01.pdf","jir_short_summary":"For the nine months ended September 2026 (FY2026 Q3), consolidated revenue was 33,411 million yen (Year-over-Year 110.7%), operating income was 4,442 million yen (Year-over-Year 99.5%), and quarterly profit attributable to owners of the parent was 2,378 million yen. The Consulting & Cloud business centered on Motivation Engineering showed steady growth. Monthly subscription revenue for Motivation Cloud reached 697,708 thousand yen (YoY 111.6%). Full-year forecasts are unchanged: revenue 46,700 million yen and operating income 6,310 million yen. ARR targets are set at 15,000 million yen by 2028 and 24,000 million yen by 2030.","jir_summary":"### Business Performance Summary\nThis financial summary reports consolidated results for Q3 of the fiscal year ending December 2026. Revenue was 33,411 million yen, a substantial increase year-over-year; operating income was 4,442 million yen, broadly flat year-over-year; and quarterly profit attributable to owners of the parent decreased to 2,378 million yen. The decrease was mainly due to increased costs from accelerated conversion to a wholly owned subsidiary, while expansion of the Consulting & Cloud business and Motivation Cloud contributed positively. By segment, the Organization Development Division, Personal Development Division, and Matching Division all achieved steady growth.\n\n### Outlook and Strategy\nFull-year guidance remains unchanged at revenue of 46,700 million yen and operating income of 6,310 million yen. The company has set long-term ARR goals of 15,000 million yen by the end of 2028 and 24,000 million yen by the end of 2030, pursuing both expansion of existing services and development of new services. International expansion will be accelerated across five Asian countries. Monthly subscription revenue for Motivation Cloud continues to grow steadily, promoting the cloud transformation of engagement, recruitment support, and management support services.","jir_financial_highlights":"Revenue: 33,411 (YoY 110.7%)\nOperating Income: 4,442 (YoY 99.5%)\nQuarterly Profit Attributable to Owners of Parent: 2,378 (YoY -5.2%)\nMotivation Cloud Monthly Subscription Revenue: 697,708 (YoY 111.6%)\nFull-Year Forecast Revenue: 46,700 (YoY +12.5%)\nARR Target (end of 2028): 150 hundred million yen (New target set)\nARR Target (end of 2030): 240 hundred million yen (New target set)","jir_category":"","jir_hashtags":"#LinkandMotivation, #Earnings, #ARR, #MotivationCloud, #HumanCapitalManagement","jir_key_figures":"Revenue: 33,411 million yen\nOperating Income: 4,442 million yen\nQuarterly Profit Attributable to Owners of Parent: 2,378 million yen","jir_meta_title":"Link and Motivation Inc. Q3 FY2026 Financial Summary | Revenue 33,411 million yen, ARR Expansion Plan","jir_meta_description":"Key points from Link and Motivation Inc.'s Q3 FY2026 financial summary: revenue 33,411 million yen, Motivation Cloud monthly subscription revenue 697,708 thousand yen, full-year forecasts unchanged. ARR targets set at 15,000 million yen by 2028 and 24,000 million yen by 2030.","jir_og_title":"Link and Motivation Inc. Q3 Financial Summary | ARR Expansion Plan","jir_og_description":"Q3 FY2026 results show revenue of 33,411 million yen, highlighting growth in Motivation Cloud and long-term ARR targets.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Revenue Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"September 2025\\\",\\\"September 2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue\\\",\\\"data\\\":[31281,33411]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Income Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"September 2025\\\",\\\"September 2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[4462,4442]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Revenue Breakdown\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Organization Development Division\\\",\\\"Personal Development Division\\\",\\\"Matching Division\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue\\\",\\\"data\\\":[16895,3337,16799]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Margin Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"September 2025\\\",\\\"September 2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Margin\\\",\\\"data\\\":[14.8,13.3]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Full-Year Forecast vs Actual\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Revenue\\\",\\\"Operating Income\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Forecast\\\",\\\"data\\\":[46700,6310]},{\\\"label\\\":\\\"Actual\\\",\\\"data\\\":[33411,4442]}]},\\\"options\\\":{}}\"}]","ir_related_company":17220,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-150022","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n