Company profile

Link and Motivation Inc.

EDINET
E05727
Securities
2170
Industry
Services
Latest annual securities report
2026-03-24 Annual Securities Report PDF HTML
Latest financial report
2026-08-10 Semiannual Securities Report PDF HTML
Latest filing
2026-09-09 Extraordinary Report PDF HTML
Compare this company

Industry position

Services

View details
Profitability Above average Current Top 39% 5-year trend Broadly stable
Financial strength Weak Based on Equity ratio Current Bottom 20% 5-year trend Broadly stable
Growth Average Current Top 46% 5-year trend Improving
Cash generation Average Current Top 46% 5-year trend Deteriorating

Latest half-year results

H1 FY2026

2026/01/01 - 2026/06/30

Consolidated · IFRS · Cumulative YTD

For H1 FY2026, revenue was ¥22.27 billion, up 11.7% year over year. Operating income was ¥3.23 billion, up 2.2% year over year. Net income was ¥2.18 billion, up 5.0% year over year.

Revenue ¥22.27B up 11.7% year over year
Operating income ¥3.23B up 2.2% year over year
Net income ¥2.18B up 5.0% year over year
Operating cash flow ¥2.57B
Free cash flow ¥1.54B
Total assets ¥42.36B
Total equity ¥15.88B

Half-year trend

Half-year financial trend

H1 values are cumulative year-to-date.

H2 values are calculated when comparable.

Consolidated · IFRS · Cumulative YTD

Mode

Half-year financial data

Annual key financial indicators

FY2025

Consolidated IFRS

Revenue reached ¥41.52 billion, up 10.8% year over year. Operating income was ¥4.2 billion, down 23.4% year over year. Operating margin was 10.1%. Net income was ¥1.62 billion, down 56.1% year over year. ROE was 11.9%; equity ratio was 33.1%; free cash flow was -¥2 million.

Revenue ¥41.52B up 10.8% year over year
Operating income ¥4.2B down 23.4% year over year
Net income ¥1.62B down 56.1% year over year
Total assets¥41B
Total equity¥16.82B
Operating cash flow¥5.25B
Free cash flow-¥2M

Industry position details

Services

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Above average

Operating margin Top 34% / ROE Top 44%

Financial strength Weak
Based on Equity ratio

Equity ratio Bottom 82%

Growth Average

Revenue growth Top 40% / 3-year revenue CAGR Bottom 53%

Cash generation Average

Operating cash flow margin Top 31% / Free cash flow margin Bottom 63%

Profitability Industry position history Broadly stable
2025 Top 39% 2024 Top 13% 2023 Top 17% 2022 Top 27% 2021 Top 39%
Financial strength Industry position history Broadly stable
2025 Bottom 19% 2024 Bottom 23% 2023 Bottom 21% 2022 Bottom 19% 2021 Bottom 13%
Growth Industry position history Improving
2025 Top 44% 2024 Bottom 48% 2023 Bottom 26% 2022 Bottom 21% 2021 Bottom 27%
Cash generation Industry position history Deteriorating
2025 Top 49% 2024 Top 24% 2023 Top 21% 2022 Top 36% 2021 Top 27%
Profitability Operating margin 10.1% Industry median 7.8% Top 34% Comparison sample 232
Profitability ROE 11.9% Industry median 10.5% Top 44% Comparison sample 232
Financial strength Equity ratio 33.1% Industry median 55.4% Bottom 82% Comparison sample 232
Growth Revenue growth +10.8% Industry median +7.8% Top 40% Comparison sample 220
Growth 3-year revenue CAGR +8.2% Industry median +8.9% Bottom 53% Comparison sample 189
Cash generation Operating cash flow margin 12.6% Industry median 8.1% Top 31% Comparison sample 232
Cash generation Free cash flow margin 0.0% Industry median 3.4% Bottom 63% Comparison sample 232

Annual financial data

Fiscal year Scope Accounting standard Revenue Operating income Ordinary income Profit before tax Net income Profit attributable to owners of parent Comprehensive income Total assets Total liabilities Net assets Shareholders' equity Equity Equity attributable to owners of parent Equity for ratio Operating cash flow Investing cash flow Financing cash flow Free cash flow Cash and cash equivalents Basic EPS P/E Share price Market cap Book value per share Dividend per share Shares issued Equity ratio Official equity ratio ROE ROA Operating margin Ordinary income margin Net margin Operating cash flow margin Free cash flow margin Dividend payout ratio Revenue YoY Operating income YoY Ordinary income YoY Profit before tax YoY Net income YoY Total assets YoY Equity YoY Operating cash flow YoY Investing cash flow YoY Financing cash flow YoY Free cash flow YoY Cash and cash equivalents YoY EPS YoY Dividend per share YoY Shares issued YoY Employees YoY Average salary YoY Employees Average salary
FY2025 Consolidated IFRS 41522000000 4204000000 4223000000 1621000000 1621000000 2211000000 40999000000 16817000000 13590000000 13590000000 5246000000 -5248000000 -194000000 -2000000 11374000000 14.97 34.1 510.477 56630792564.247 110937011 0.3314714993 0.331 0.1192788815 0.0395375497 0.1012475314 0.0390395453 0.1263426617 -0.0000481672 0.1084948476 -0.2335460346 -0.2208487085 -0.560823625 0.2357284948 0.2042534338 -0.0695282015 -1.7079463364 0.9219629928 -1.0005405405 0.3214825142 -0.5645724258 0.0177707431 0.0977088949 1629
FY2024 Consolidated IFRS 37458000000 5485000000 5420000000 3691000000 3691000000 4361000000 33178000000 14384000000 11285000000 11285000000 5638000000 -1938000000 -2486000000 3700000000 8607000000 34.38 17.2 591.336 64455624000.000 109000000 0.3401350292 0.34 0.3270713336 0.1112484176 0.146430669 0.0985370281 0.1505152437 0.0987772972 0.1027112956 0.1864590093 0.186774688 0.2987332864 0.0757059949 0.110181997 0.2984799632 -7.7762237762 0.258574411 -0.2005185825 0.1648396265 0.3477067817 -0.0359783493 0.0095238095 1484
FY2023 Consolidated IFRS 33969000000 4623000000 4567000000 2842000000 2842000000 3665000000 30843000000 12940000000 10165000000 10165000000 4342000000 286000000 -3353000000 4628000000 7389000000 25.51 21.8 556.118 62879150024.000 113068000 0.3295723503 0.33 0.2795868175 0.0921440846 0.1360946746 0.0836645176 0.1278224263 0.1362418676 0.0363985843 0.2746071133 0.304484433 0.4641937146 0.0653150041 0.1098373185 0.2230985915 2.063197026 -0.6081534772 0.4105455654 0.2089332461 0.466091954 0.0 -0.023255814 1470
FY2022 Consolidated IFRS 32776000000 3627000000 3501000000 1941000000 1941000000 2043000000 28952000000 11345000000 9159000000 9159000000 3550000000 -269000000 -2085000000 3281000000 6112000000 17.4 37.1 645.54 72989916720.00 113068000 0.316351202 0.316 0.211922699 0.0670420006 0.1106602392 0.0592201611 0.1083109592 0.1001037344 0.0040436221 0.7555663117 0.8397267472 1.114379085 -0.036923691 0.2223408515 -0.1774791474 0.6304945055 0.5930913349 -0.0855629877 0.2430343706 0.9931271478 0.0 0.0080375084 1505
FY2021 Consolidated IFRS 32644000000 2066000000 1903000000 918000000 918000000 1047000000 30062000000 8648000000 7493000000 7493000000 4316000000 -728000000 -5124000000 3588000000 4917000000 8.73 63.0 549.990 62186269320.000 113068000 0.2492515468 0.249 0.1225143467 0.0305368904 0.0632888126 0.0281215537 0.1322141894 0.1099130009 -0.0746640966 7.5726141079 31.8103448276 1.921686747 -0.2682618115 0.9928191489 0.0871536524 -1.3697308278 -2.1111111111 -0.3958578885 -0.2375562103 1.9189473684 0.0 -0.0033377837 1493
FY2020 Consolidated IFRS 35278000000 241000000 58000000 -996000000 -996000000 -2329000000 41083000000 4917000000 3760000000 3760000000 3970000000 1969000000 -1647000000 5939000000 6449000000 -9.5 113068000 0.0915220407 0.092 -0.264893617 -0.0242436044 0.006831453 -0.028232893 0.1125347242 0.1683485458 -0.0762745149 -0.879920279 -0.9695378151 -1.9171270718 -0.0827025699 -0.4661365895 0.0373660831 1.6585284281 -1.5145038168 6.0955794504 1.9856481481 -1.9223300971 0.0 0.0769230769 1498
FY2019 Consolidated IFRS 38191000000 2007000000 1904000000 1086000000 1086000000 1103000000 44787000000 7033000000 7043000000 7043000000 3827000000 -2990000000 -655000000 837000000 2160000000 10.3 61.7 635.51 71855844680.00 113068000 0.1572554536 0.157 0.1541956553 0.0242481077 0.0525516483 0.028436019 0.100206855 0.0219161583 -0.0438146266 -0.4378506053 -0.4416452442 0.6189632736 -0.0848492723 0.0598172251 0.0419737264 -2.993902439 0.7081632653 0.0914603335 -0.44082519 1391
FY2018 Consolidated IFRS 39941000000 3387000000 1945000000 1945000000 1859000000 27664000000 7696000000 7696000000 3611000000 -3121000000 -164000000 490000000 1979000000 18.42 45.8 843.636 0.2781954887 0.278 0.2527286902 0.0703079815 0.0486968278 0.0904083523 0.0122680954 0.0825879547 0.0373660031 0.8594646272 0.1138221202 0.1500298864 0.2265625 0.4034785933 -1.0573627142 1.2141608392 0.1964933495 0.858728557
FY2017 Consolidated IFRS 36894000000 2373000000 3265000000 1046000000 1046000000 1323000000 24837000000 6500000000 6692000000 6692000000 2944000000 -5232000000 2859000000 -2288000000 1654000000 9.91 92.8 919.648 61.5 0.2694367275 0.262 0.1563060371 0.0421145871 0.0643194015 0.0283514935 0.0797961728 -0.0620155039 0.0877537864 0.2992673074 -0.227312651 0.3229729835 0.1549079879 0.6050725527 -7.9967551841 3.4538413474 -2.8265394263 0.5273477431 -0.2033762058 0.1275221953 1397
FY2016 Consolidated IFRS 33917602000 1924569000 1826414000 1353717000 1353717000 1682117000 18773626000 12979225000 5794401000 5442805000 5794401000 1834185000 -581543000 -1165112000 1252642000 1082923000 12.44 34.5 429.180 54.85 0.3086458098 0.309 0.2336250115 0.0721073809 0.0567424843 0.0538485592 0.0399119313 0.0540776733 0.0369319152 1239

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Source data: Financial Services Agency EDINET / Data organization, aggregation, and metric calculations: bestforever.jp