2170 — Link and Motivation Income Statement

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IndustrialsAdventurousSmall CapHigh Flyer

Annual income statement for Link and Motivation, fiscal year end - December 31st, JPY millions except per share, conversion factor applied.

	2021 December 31st	R2022 December 31st	2023 December 31st	2024 December 31st	2025 December 31st
Period Length:	12 M	12 M	12 M	12 M	12 M
Source:	Yuho	Yuho	Yuho	Yuho	Yuho
Standards:	IFRS	IFRS	IFRS	IFRS	IFRS
Status:	Final	Final	Final	Final	Final
Revenue
Total Revenue	32,644	32,776	33,969	37,458	41,522
Cost of Revenue
Gross Profit	15,340	16,068	17,705	19,884	22,605
Selling / General / Administrative Expenses
Unusual Expense / Income
Other Operating Expenses
Total Operating Expenses	30,578	29,149	29,346	31,973	37,318
Operating Profit	2,066	3,627	4,623	5,485	4,204
Total Net Non Operating Interest Income / Expense
Other Net Non Operating Costs
Net Income Before Taxes	1,903	3,501	4,567	5,420	4,223
Provision for Income Taxes
Net Income After Taxes	1,102	2,165	3,137	4,054	2,021
Minority Interest
Net Income Before Extraordinary Items
Extraordinary Items
Net Income	919	2,059	2,843	3,692	1,623
Adjustments to Net Income
Income Available to Common Shareholders Excluding Extraordinary Items
Income Available to Common Shareholders Including Extraordinary Items
Dilution Adjustment
Diluted Net Income	918	2,058	2,839	3,691	1,621
Diluted Weighted Average Shares
Basic EPS Including Extraordinary Items
Diluted EPS Including Extraordinary Items
Diluted EPS Excluding Extraordinary Items
Normalised Income Before Taxes
Normalised Income After Taxes
Normalised Income Available to Common Shareholders
Diluted Normalised EPS	13.6	19.9	26.8	36.5	21.6
Dividends per Share