Revenue for the fiscal year ending December 2025 was JPY 41.52 billion, a significant increase of 110.9% year-over-year (YoY), setting a new record high. Operating income was JPY 4.02 billion, 76.6% of the previous year. The company decided on a record-high share buyback of JPY 6 billion.<\/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,"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":"2026-02-12","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/2170-20260212-05.pdf","jir_short_summary":"Revenue for the fiscal year ending December 2025 was JPY 41.52 billion, a significant increase of 110.9% year-over-year (YoY), setting a new record high. Operating income was JPY 4.02 billion, 76.6% of the previous year. The company decided on a record-high share buyback of JPY 6 billion.","jir_summary":"### Overview of Performance\nRevenue for the fiscal year ending December 2025 reached JPY 41.52 billion, marking a significant 110.9% increase YoY and setting a new record high. Gross profit also performed well at JPY 22.60 billion, up 113.7% YoY. Conversely, operating income decreased to JPY 4.02 billion, 76.6% of the previous year, and net income fell to JPY 2.02 billion, down 49.8% YoY. The decline in operating and net income was primarily due to a full goodwill impairment charge in the career school business.\n\n### Segment Performance\nThe Organizational Development Division recorded revenue of JPY 16.85 billion (up 113.4% YoY), the Individual Development Division posted JPY 6.08 billion (down 5.3% YoY), and the Matching Division achieved JPY 19.3 billion (up 114.7% YoY). While the Organizational Development and Matching Divisions recorded significant revenue growth, the Individual Development Division saw a decrease due to a decline in attendees at existing schools.\n\n### Capital Policy and Future Outlook\nThe company decided on a record-scale share buyback with an upper limit of JPY 6 billion. For the fiscal year ending December 2026, revenue is projected to reach a record high of JPY 46.7 billion, with operating income estimated at JPY 6.31 billion. Monthly subscription revenue from Motivation Cloud is expected to reach JPY 700 million by the end of 2026. Medium-term targets include operating income of JPY 15 billion (approximately 3.5 times the 2025 level) and ARR of JPY 24 billion (about 3 times 2025) by the fiscal year ending December 2030.","jir_financial_highlights":"Revenue: JPY 41.52 billion (110.9% YoY)\nGross Profit: JPY 22.60 billion (113.7% YoY)\nOperating Income: JPY 4.02 billion (76.6% YoY)\nNet Income: JPY 2.02 billion (49.8% YoY)\nNet Income Attributable to Owners of Parent: JPY 1.62 billion (43.9% YoY)\nOrganizational Development Division Revenue: JPY 16.85 billion (113.4% YoY)\nIndividual Development Division Revenue: JPY 6.08 billion (94.7% YoY)\nMatching Division Revenue: JPY 19.3 billion (114.7% YoY)\nTotal Selling, General and Administrative Expenses: JPY 16.93 billion (119.2% YoY)\nCurrent Assets: JPY 17.55 billion (Increase of JPY 361.2 million YoY)\nFixed Assets: JPY 23.45 billion (Increase of JPY 420.8 million YoY)\nNet Assets: JPY 16.82 billion (Increase of JPY 243.2 million YoY)\nROE: 13.0% (Down 21.4 points YoY)","jir_category":"","jir_hashtags":"#LinkAndMotivation, #FinancialPresentationMaterials, #JapaneseStocks","jir_key_figures":"Revenue: JPY 41.52 billion (2025, 110.9% YoY)\nOperating Income: JPY 4.02 billion (2025, 76.6% YoY)\nShare Buyback Upper Limit: JPY 6 billion (Record high)","jir_meta_title":"Link and Motivation Posts Record Revenue of JPY 41.5 Billion for Fiscal Year Ending December 2025","jir_meta_description":"Link and Motivation's financial presentation materials for the fiscal year ending December 2025. Revenue reached a record high of JPY 41.52 billion, up 110.9% YoY. Operating income was JPY 4.02 billion. A company record share buyback of JPY 6 billion was announced.","jir_og_title":"Link and Motivation Fiscal Year Ending December 2025 Financial Presentation Materials","jir_og_description":"Record revenue of JPY 41.52 billion achieved in fiscal year ending December 2025. The company decided on its largest ever share buyback of JPY 6 billion. 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