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 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Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-02-12","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/2170-20260212-02.pdf","jir_short_summary":"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%.","jir_summary":"### Summary of Performance\nComparing 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.\n\n### Reasons for Differences and Future Outlook\nThe 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.","jir_financial_highlights":"Revenue: 41,522 million yen (Up 0.78% from previous forecast)\nOperating Income: 4,204 million yen (Down 32.41% from previous forecast)\nNet Income: 2,020 million yen (Down 52.79% from previous forecast)\nNet Income Attributable to Owners of Parent: 1,621 million yen (Down 58.19% from previous forecast)\nBasic Earnings per Share: 14.97 yen (Down 58.91% from previous forecast)\nImpairment Loss Recorded: 1,452 million yen (Unknown)","jir_category":"","jir_hashtags":"#LinkAndMotivation, #EarningsAnnouncement, #EarningsGuidanceVariance","jir_key_figures":"Revenue: 41,522 million yen (Up 0.78% from previous forecast)\nOperating Income: 4,204 million yen (Down 32.41% from previous forecast)\nImpairment Loss: 1,452 million yen (Full goodwill impairment)","jir_meta_title":"Link and Motivation Inc. Fiscal Year December 2025 Earnings - Slight Revenue Increase but Operating Income Down 32%, Impairment Loss Recorded","jir_meta_description":"Link and Motivation Inc. reported revenue of 41,522 million yen for the fiscal year ending December 2025, up 0.78% from previous guidance. Operating income declined 32.41% to 4,204 million yen due to a goodwill impairment loss of 1,452 million yen.","jir_og_title":"Link and Motivation Inc. Fiscal Year December 2025 Earnings Announcement","jir_og_description":"Slight increase in revenue but significant decrease in operating and net income. 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