Link and Motivation Inc. (TYO:2170)
Japan flag Japan · Delayed Price · Currency is JPY
715.00
+18.00 (2.58%)
Aug 27, 2026, 10:14 AM JST

Link and Motivation Financials Overview

Millions JPY. Fiscal year is Jan - Dec.

Revenue & Profits

Fiscal YearTTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period EndingJun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Revenue
43,85441,52237,45833,96932,77632,644
Revenue Growth
11.33%10.85%10.27%3.64%0.40%-7.47%
Gross Profit
24,21122,60519,88417,70516,06815,340
Operating Income
5,7785,7075,6124,8813,9852,795
Net Income
1,6451,6213,6912,8421,941918
Earnings Per Share
15.0414.9434.3725.4817.388.72
EPS Growth
-57.98%-56.52%34.91%46.58%99.27%-

Revenue by Segment

Fiscal YearFY 2025FY 2024FY 2023FY 2022FY 2021
Period EndingDec '25 Dec '24 Dec '23 Dec '22 Dec '21
Individual Development Division
6,0836,4216,4186,9607,471
Others
7455472818
Organization Development Division
16,84514,85412,89112,09210,819
Unallocated Adjustment
-780-695-786-868-708
Matching Division
19,30016,82115,39814,56415,043
Total
41,52237,45633,96832,77632,643

Cash & Debt

Fiscal YearCurrentFY 2025FY 2024FY 2023FY 2022FY 2021
Period EndingJun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Cash & Investments
7,86511,3748,6077,3896,1124,917
Total Debt
18,12815,54011,62911,09611,12513,885
Net Cash (Debt)
-10,263-4,166-3,022-3,707-5,013-8,968
Net Cash Growth
------
Net Cash Per Share
-93.87-38.45-28.14-33.27-44.93-85.21

Cash Flow & CapEx

Fiscal YearTTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period EndingJun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Operating Cash Flow
5,9535,2465,6384,3423,5504,316
Capital Expenditures
-67-87-173-123-135-330
Free Cash Flow
5,8865,1595,4654,2193,4153,986
Free Cash Flow Growth
14.18%-5.60%29.53%23.54%-14.32%6.35%

Margins

Fiscal YearTTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period EndingJun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Gross Margin
55.21%54.44%53.08%52.12%49.02%46.99%
Operating Margin
13.18%13.74%14.98%14.37%12.16%8.56%
Pretax Margin
9.72%10.17%14.47%13.44%10.68%5.83%
Profit Margin
3.75%3.90%9.85%8.37%5.92%2.81%
FCF Margin
13.42%12.43%14.59%12.42%10.42%12.21%

Dividends

Fiscal YearCurrentFY 2025FY 2024FY 2023FY 2022FY 2021
Period EndingAug '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Dividend Per Share
16.40016.00012.20011.3007.7007.400
Dividend Per Share Growth
7.89%31.15%7.96%46.75%4.05%2.78%
Dividend Yield
2.30%3.18%2.15%2.17%1.31%1.49%

Valuation

Fiscal YearCurrentFY 2025FY 2024FY 2023FY 2022FY 2021
Period EndingAug '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
PE Ratio
46.3534.9717.1121.8836.6762.86
Forward PE
19.2812.3215.8920.3226.2930.22
P/FCF Ratio
12.6210.9911.5514.7420.8414.48
PS Ratio
1.691.371.691.832.171.77