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Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2605","jir_publication_date":"2026-02-12","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/2170-20260212-01.pdf","jir_short_summary":"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%).","jir_summary":"### Overview of Consolidated Performance for Fiscal Year Ending December 2025\nConsolidated revenue for the fiscal year ending December 2025 reached a record high of JPY 41,522 million (YoY 110.9%). Gross profit increased to JPY 22,605 million (YoY 113.7%), but operating income decreased to JPY 4,204 million (YoY -23.4%) and net income attributable to owners of the parent declined to JPY 1,621 million (YoY -56.1%). The decrease in operating income and net income was primarily due to the full goodwill impairment loss recorded following structural reforms in the career school business. By segment, the Organizational Development Division was driven by the Consulting and Cloud businesses, with monthly subscription revenue for 'Motivation Cloud' growing significantly by 121.6% year-on-year. Conversely, the Career School business within the Individual Development Division saw revenue decline due to structural reforms promoting online transition. The Matching Division posted increases in both revenue and profit in the ALT placement and recruitment businesses.\n\n### Future Outlook and Capital Policy\nFor the fiscal year ending December 2026, the consolidated earnings guidance projects revenue of JPY 46,700 million (YoY 112.5%), operating income of JPY 6,310 million (YoY 150.1%), and net income attributable to owners of the parent of JPY 3,470 million (YoY 214.0%). Medium-term targets aim for operating income of JPY 15 billion by the fiscal year ending December 2030, promoting stock revenue monetization in the Consulting and Cloud business. Additionally, on February 12, 2026, a share buyback resolution was approved to acquire up to 12,000,000 shares for JPY 6,000 million, aimed at improving capital efficiency and enhancing ROE. Furthermore, in August 2025, Unipos Inc. was made a wholly owned subsidiary to strengthen cloud services in the HR domain.","jir_financial_highlights":"Revenue: JPY 41,522 million (YoY 110.9%)\nOperating Income: JPY 4,204 million (YoY -23.4%)\nNet Income Attributable to Owners of Parent: JPY 1,621 million (YoY -56.1%)\nDividend (Annual): JPY 16.00 (YoY +31.1% (JPY 12.20 \u2192 JPY 16.00))\nOutstanding Shares at Fiscal Year-End: 110,937,011 shares (Increased YoY (109,000,000 shares \u2192 110,937,011 shares))\nTreasury Stock at Fiscal Year-End: 259 shares (Significant YoY decrease (2,521,017 shares \u2192 259 shares))","jir_category":"","jir_hashtags":"#LinkAndMotivation, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Revenue: JPY 41,522 million (YoY 110.9%)\nOperating Income: JPY 4,204 million (YoY -23.4%)\nNet Income Attributable to Owners of Parent: JPY 1,621 million (YoY -56.1%)","jir_meta_title":"Link and Motivation Inc. Fiscal Year Ending December 2025 Financial Summary Revenue JPY 41,522 Million YoY 110.9%","jir_meta_description":"Link and Motivation Inc. Financial Summary for the fiscal year ending December 2025. Revenue reached JPY 41,522 million (YoY 110.9%), a record high. Operating income was JPY 4,204 million (YoY -23.4%), and net income was JPY 1,621 million (YoY -56.1%). Earnings guidance for 2026 also disclosed.","jir_og_title":"Link and Motivation Announces Financial Summary for Fiscal Year Ending December 2025","jir_og_description":"For the fiscal year ending December 2025, revenue was JPY 41,522 million and operating income was JPY 4,204 million. 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