Results Snapshot
Figures in Million
Consolidate Annual Results
Dec'25
Dec'24
Dec'23
Dec'22
Dec'21
Dec'20
Dec'19
Net Sales
41,522.00
37,458.00
33,969.00
32,776.00
32,644.00
30,785.00
38,191.00
Other Operating Income
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Total Operating income
41,522.00
37,458.00
33,969.00
32,776.00
32,644.00
30,785.00
38,191.00
Raw Material Cost
18,917.00
17,574.00
16,264.00
16,708.00
17,304.00
16,777.00
23,589.00
Purchase of Finished goods
0.00
0.00
0.00
0.00
0.00
0.00
0.00
(Increase) / Decrease In Stocks
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Employee Cost
0.00
9,850.00
9,233.00
9,233.00
8,845.00
8,039.00
8,096.00
Power Cost
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Manufacturing Expenses
149.00
91.00
72.00
146.00
174.00
240.00
170.00
Selling and Distribution Expenses
16,925.00
14,196.00
13,129.00
12,780.00
12,625.00
12,084.00
11,773.00
Other Expenses
-14.90
-994.10
-930.50
-937.90
-901.90
-827.90
-826.60
Total Expenditure (Excl Depreciation)
35,842.00
31,770.00
29,393.00
29,488.00
29,929.00
28,861.00
35,362.00
Operating Profit (PBDIT) excl Other Income
5680
5688
4576
3288
2715
1924
2829
Other Income
-1,456.00
115.00
93.00
1.00
69.00
136.00
204.00
Operating Profit (PBDIT)
6,042.00
7,517.00
6,357.00
5,021.00
5,493.00
4,764.00
5,513.00
Interest
149.00
91.00
72.00
146.00
174.00
240.00
170.00
Exceptional Items
0.00
-306.00
-30.00
360.00
-706.00
-1,152.00
-959.00
Gross Profit (PBDT)
22,605.00
19,884.00
17,705.00
16,068.00
15,340.00
14,008.00
14,602.00
Depreciation
1,818.00
1,714.00
1,688.00
1,732.00
2,709.00
2,704.00
2,480.00
Profit Before Tax
4,076.00
5,405.00
4,567.00
3,501.00
1,903.00
670.00
1,904.00
Tax
2,202.00
1,366.00
1,430.00
1,336.00
801.00
977.00
814.00
Provisions and contingencies
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Profit After Tax
1,622.00
3,691.00
2,843.00
2,001.00
1,001.00
-373.00
1,086.00
Extraordinary Items
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Prior Period Expenses
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Other Adjustments
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Net Profit
1,622.00
3,691.00
2,843.00
2,001.00
1,001.00
-373.00
1,086.00
Share in Profit of Associates
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Minority Interest
398.00
362.00
294.00
164.00
101.00
66.00
4.00
Other related items
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Consolidated Net Profit
2,020.00
4,053.00
3,137.00
2,165.00
1,102.00
-307.00
1,090.00
Equity Capital
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Face Value
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reserves
13,590.00
11,285.00
10,165.00
9,057.00
7,493.00
3,760.00
7,043.00
Earnings per share (EPS)
14.96
34.37
25.5
18.45
8.72
-9.49
10.28
Diluted Earnings per share
14.96
34.37
25.5
18.45
8.72
-9.49
10.28
Operating Profit Margin (Excl OI)
13.68%
15.19%
13.47%
10.03%
8.32%
6.25%
7.41%
Gross Profit Margin
14.19%
19.01%
18.41%
15.97%
14.13%
10.96%
11.48%
PAT Margin
3.91%
9.85%
8.37%
6.11%
3.07%
-1.21%
2.84%
Public Share Holdings (%)
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Pledged Promotor Holding (%)
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Annual Analysis Highlights
Net Sales
YoY Growth in year ended Dec 2025 is 10.85% vs 10.27% in Dec 2024
Consolidate Net Profit
YoY Growth in year ended Dec 2025 is -50.16% vs 29.20% in Dec 2024
Operating Profit (PBDIT) excl Other Income
YoY Growth in year ended Dec 2025 is 1.30% vs 18.17% in Dec 2024
Interest
YoY Growth in year ended Dec 2025 is 63.74% vs 26.39% in Dec 2024
Operating Profit Margin (Excl OI)
YoY Growth in year ended Dec 2025 has fallen from Dec 2024
Compare Annual Results Of Link & Motivation, Inc. With
Figures in Million
Consolidate Annual Results
Change(JPY)
Change(%)
Net Sales
41,522.00
52,649.76
-11,127.76
-21.14%
Other Operating Income
0.00
0.00
0.00
Total Operating income
41,522.00
52,649.76
-11,127.76
-21.14%
Raw Material Cost
18,917.00
40,746.38
-21,829.38
-53.57%
Purchase of Finished goods
0
0
0.00
(Increase) / Decrease In Stocks
0
0
0.00
Employee Cost
0.00
0.00
0.00
Power Cost
0
0
0.00
Manufacturing Expenses
149.00
2.65
146.35
5,522.64%
Selling and Distribution Expenses
16,925.00
6,505.89
10,419.11
160.15%
Other Expenses
-14.90
-0.27
-14.63
-5,418.52%
Total Expenditure (Excl Depreciation)
35,842.00
47,252.27
-11,410.27
-24.15%
Operating Profit (PBDIT) excl Other Income
5,680.00
5,397.49
282.51
5.23%
Other Income
-1,456.00
240.68
-1,696.68
-704.95%
Operating Profit (PBDIT)
6,042.00
5,886.62
155.38
2.64%
Interest
149.00
2.65
146.35
5,522.64%
Exceptional Items
0.00
-22.58
22.58
100.00%
Gross Profit (PBDT)
22,605.00
11,903.38
10,701.62
89.90%
Depreciation
1,818.00
248.46
1,569.54
631.71%
Profit Before Tax
4,076.00
5,612.93
-1,536.93
-27.38%
Tax
2,202.00
1,615.54
586.46
36.30%
Provisions and contingencies
0
0
0.00
Profit After Tax
1,622.00
3,981.06
-2,359.06
-59.26%
Extraordinary Items
0.00
0.00
0.00
Prior Period Expenses
0
0
0.00
Other Adjustments
0
0
0.00
Net Profit
1,622.00
3,981.06
-2,359.06
-59.26%
Share in Profit of Associates
0
0
0.00
Minority Interest
398.00
16.33
381.67
2,337.23%
Other related items
0.00
0.00
0.00
Consolidated Net Profit
2,020.00
3,997.39
-1,977.39
-49.47%
Equity Capital
0
0
0.00
Face Value
0.00
0.00
0.00
Reserves
13,590.00
20,374.59
-6,784.59
-33.30%
Earnings per share (EPS)
14.96
202.72
-187.76
-92.62%
Diluted Earnings per share
14.96
202.72
-187.76
-92.62%
Operating Profit Margin (Excl OI)
13.68%
10.25%
0.00
3.43%
Gross Profit Margin
14.19%
11.13%
0.00
3.06%
PAT Margin
3.91%
7.56%
0.00
-3.65%
Public Share Holdings (%)
0%
0%
0.00
0.00%
Pledged Promotor Holding (%)
0%
0%
0.00
0.00%
Annual - Net Sales
Net Sales 4,152.20 Million
in Dec 2025Figures in Million
YoY Growth in year ended Dec 2025 is 10.85% vs 10.27% in Dec 2024
Annual - Consolidate Net Profit
Consolidate Net Profit 202.00 Million
in Dec 2025Figures in Million
YoY Growth in year ended Dec 2025 is -50.16% vs 29.20% in Dec 2024
Annual - Operating Profit (PBDIT)
Operating Profit (PBDIT) 749.80 Million
in Dec 2025Figures in Million
YoY Growth in year ended Dec 2025 is 1.30% vs 18.17% in Dec 2024
Annual - Interest
Interest 14.90 Million
in Dec 2025Figures in Million
YoY Growth in year ended Dec 2025 is 63.74% vs 26.39% in Dec 2024
Annual - Operating Profit Margin (Excl OI)
Operating Profit Margin (Excl OI) 13.68%
in Dec 2025Figures in %
YoY Growth in year ended Dec 2025 has fallen from Dec 2024






