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The Q3 dividend is 4.1 yen per share. The company is expanding new services and strengthening existing service hubs to achieve year-end ARR targets. The 2030 plan targets ARR of 24,000 million yen and operating income of 15,000 million yen.","jir_summary":"### Performance Overview\nAccording to the Q3 earnings presentation for the fiscal year ending December 2026, revenue and gross profit increased substantially year-over-year. Operating income remained flat, and progress against the annual plan is 70.4%. Expansion of new services and growth of existing services have strengthened the medium-term growth foundation. Monthly subscription revenue for Motivation Cloud accelerated from Q2 onward, and progress is steady toward achieving the year-end revenue target of 730 million yen.\n\n### Outlook and Shareholder Returns\nAs a medium-term plan, the company aims for ARR of 24,000 million yen and operating income of 15,000 million yen by 2030. The company will accelerate ARR growth through expansion of new and existing services, strengthen deployment to municipalities and mid-sized companies, and broaden use of AI agents and integrated AI. The Q3 dividend of 4.1 yen per share will be maintained, and the company will continue flexible shareholder returns.","jir_financial_highlights":"Revenue: 33,411 (Year-over-Year 110.7%)\nGross Profit: 18,513 (Year-over-Year 112.7%)\nOperating Income: 4,442 (Year-over-Year 99.5%)\nNet Income Attributable to Owners of Parent: 2,851 (Year-over-Year 98.2%)\nDividend: 1 share 4.1 yen (Planned for 14\/4Q and 12\/25)","jir_category":"","jir_hashtags":"#LinkandMotivation, #Earnings, #ARRGrowth, #ServiceExpansion","jir_key_figures":"Revenue: 33,411 million yen (Year-over-Year 110.7%)\nGross Profit: 18,513 million yen (Year-over-Year 112.7%)\nOperating Income: 4,442 million yen (Year-over-Year 99.5%)\nDividend: 1 share 4.1 yen (Q3)","jir_meta_title":"Link and Motivation Inc. 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