Link and Motivation Inc.

2170 株式会社リンクアンドモチベーション

Services · Prime · TSE: Disclosed

PRICE: ¥551 · MKT CAP: ¥61.1B · P/E: 36.8x · P/B: 5.31x · DIV YIELD: 2.9%

PRICE — 5Y

Characteristics & Business Summary

This entity is a publicly listed Japanese corporation. Business description details are dynamically loaded via official financial filings.

Income Statement Highlights (¥ Million, except EPS/DPS in ¥)

Fiscal Period	FY 2020	FY 2021	FY 2022	FY 2023	FY 2024	FY 2025
Net Sales	35,278	32,644	32,776	33,969	37,458	41,522
Operating Profit	241	2,066	3,627	4,623	5,485	4,204
Ordinary Profit	—	—	—	2,306	6,482	2,342
Net Profit	-996	918	1,941	2,842	3,691	1,621
EPS	¥-9	¥8	¥17	¥26	¥35	¥15
DPS	¥7	¥7	¥8	¥11	¥12	¥16

Balance Sheet & Valuation Highlights

Total Assets ¥41B

Net Assets (Equity) ¥17B

Equity Ratio 38.0%

ROE (Return on Equity) 11.9%

Cash & Equivalents ¥11B

Interest-Bearing Debt ¥12B

Capital Expenditure (CapEx) ¥0B

Depreciation & Amort. ¥2B

Major Shareholders

1. 株式会社フェニックス 32.9%
2. 勝呂彰 5.9%
3. The Master Trust Bank of Japan, Ltd. (Trust Account) 4.5%
4. リンクアンドモチベーション従業員持株会 4.0%
5. 榊原清孝 2.7%
6. 坂下英樹 2.6%
7. Custody Bank of Japan, Ltd. (Trust Account) 2.2%
8. 小笹芳央 2.0%
9. 株式会社FCE 1.5%
10. 田中弦 1.4%

Activist Activity

Phoenix Co., Ltd. 15.68%

2026-06-11 · decrease

Phoenix Co., Ltd. 35.97%

2025-12-10 · correction

Phoenix Co., Ltd. 35.97%

2025-11-20 · change

Phoenix Co.,Ltd. 37.84%

2025-09-03 · correction

Phoenix Co.,Ltd. 37.84%

2025-08-26 · change

Historical Per-Share Data & Valuation Ratios

Per Share Metric	FY 2020	FY 2021	FY 2022	FY 2023	FY 2024	FY 2025
Revenues per share	¥336	¥293	¥294	¥310	¥352	¥374
FCF/Share	¥36	¥36	¥31	¥39	¥51	¥47
EPS	¥-9	¥8	¥17	¥26	¥35	¥15
DPS	¥7	¥7	¥8	¥11	¥12	¥16
Capital Spending per share	¥2	¥3	¥1	¥1	¥2	¥1
Book Value per share	¥36	¥67	¥82	¥93	¥106	¥123
Common Shares Outstanding	105M	112M	112M	109M	106M	111M

Financial Aggregates & Margins

Financial Aggregate	FY 2020	FY 2021	FY 2022	FY 2023	FY 2024	FY 2025
Revenues (Net Sales)	¥35B	¥33B	¥33B	¥34B	¥37B	¥42B
Operating Margin (%)	0.7%	6.3%	11.1%	13.6%	14.6%	10.1%
Net Profit (owners)	¥-1B	¥1B	¥2B	¥3B	¥4B	¥2B
Net Profit Margin (%)	-2.8%	2.8%	5.9%	8.4%	9.9%	3.9%
Working Capital	¥-25B	¥-12B	¥-7B	¥-5B	¥-5B	¥-7B
Total Debt (Interest-bearing)	—	—	—	¥7B	¥9B	¥12B
Net Worth (Common Equity)	¥4B	¥7B	¥9B	¥10B	¥11B	¥14B
Return on Total Assets (ROA)	-2.4%	3.1%	6.7%	9.2%	11.1%	4.0%
Return on Common Equity (ROE)	-26.5%	12.3%	21.2%	28.0%	32.7%	11.9%

Business Summary & Analysis

This listed corporate entity engages in diversified business operations across Japan and international markets. Financial statements indicate significant strategic asset exposure.

Capital Strategy Targets

No active capital policy disclosure records found.