Link and Motivation Inc
TSE:2170
Income Statement
Earnings Waterfall
Link and Motivation Inc
Revenue
|
34B
JPY
|
Cost of Revenue
|
-16.3B
JPY
|
Gross Profit
|
17.7B
JPY
|
Operating Expenses
|
-12.9B
JPY
|
Operating Income
|
4.8B
JPY
|
Other Expenses
|
-2B
JPY
|
Net Income
|
2.8B
JPY
|
Income Statement
Link and Motivation Inc
Dec-2013 | Mar-2014 | Jun-2014 | Sep-2014 | Dec-2014 | Mar-2015 | Jun-2015 | Sep-2015 | Dec-2015 | Mar-2016 | Jun-2016 | Sep-2016 | Dec-2016 | Mar-2017 | Jun-2017 | Sep-2017 | Dec-2017 | Mar-2018 | Jun-2018 | Sep-2018 | Dec-2018 | Mar-2019 | Jun-2019 | Sep-2019 | Dec-2019 | Mar-2020 | Jun-2020 | Sep-2020 | Dec-2020 | Mar-2021 | Jun-2021 | Sep-2021 | Dec-2021 | Mar-2022 | Jun-2022 | Sep-2022 | Dec-2022 | Mar-2023 | Jun-2023 | Sep-2023 | Dec-2023 | ||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Revenue | ||||||||||||||||||||||||||||||||||||||||||
Revenue |
22 383
N/A
|
22 163
-1%
|
24 237
+9%
|
26 351
+9%
|
28 874
+10%
|
31 249
+8%
|
31 640
+1%
|
31 819
+1%
|
31 951
+0%
|
32 476
+2%
|
32 702
+1%
|
33 271
+2%
|
33 321
+0%
|
33 831
+2%
|
34 631
+2%
|
35 542
+3%
|
36 894
+4%
|
37 780
+2%
|
38 847
+3%
|
39 686
+2%
|
39 941
+1%
|
39 486
-1%
|
39 089
-1%
|
38 631
-1%
|
38 191
-1%
|
38 346
+0%
|
36 456
-5%
|
35 680
-2%
|
30 785
-14%
|
29 386
-5%
|
29 783
+1%
|
29 067
-2%
|
32 644
+12%
|
56 982
+75%
|
57 348
+1%
|
57 042
-1%
|
32 776
-43%
|
32 836
+0%
|
32 725
0%
|
33 429
+2%
|
33 969
+2%
|
|
Gross Profit | ||||||||||||||||||||||||||||||||||||||||||
Cost of Revenue |
(13 642)
|
(13 375)
|
(15 097)
|
(16 633)
|
(18 517)
|
(20 532)
|
(20 698)
|
(21 179)
|
(21 061)
|
(21 240)
|
(21 180)
|
(20 997)
|
(21 144)
|
(21 452)
|
(21 863)
|
(22 482)
|
(23 531)
|
(23 790)
|
(24 261)
|
(24 600)
|
(24 290)
|
(24 071)
|
(23 824)
|
(23 730)
|
(23 589)
|
(23 250)
|
(22 254)
|
(21 304)
|
(16 777)
|
(15 566)
|
(14 940)
|
(14 231)
|
(17 304)
|
(29 884)
|
(29 956)
|
(29 632)
|
(16 708)
|
(16 633)
|
(16 291)
|
(16 387)
|
(16 264)
|
|
Gross Profit |
8 742
N/A
|
8 789
+1%
|
9 142
+4%
|
9 720
+6%
|
10 356
+7%
|
10 718
+3%
|
10 942
+2%
|
10 640
-3%
|
10 890
+2%
|
11 236
+3%
|
11 522
+3%
|
12 274
+7%
|
12 177
-1%
|
12 379
+2%
|
12 768
+3%
|
13 060
+2%
|
13 363
+2%
|
13 990
+5%
|
14 586
+4%
|
15 086
+3%
|
15 651
+4%
|
15 415
-2%
|
15 265
-1%
|
14 901
-2%
|
14 602
-2%
|
15 096
+3%
|
14 202
-6%
|
14 376
+1%
|
14 008
-3%
|
13 820
-1%
|
14 843
+7%
|
14 836
0%
|
15 340
+3%
|
27 098
+77%
|
27 392
+1%
|
27 410
+0%
|
16 068
-41%
|
16 203
+1%
|
16 434
+1%
|
17 042
+4%
|
17 705
+4%
|
|
Operating Income | ||||||||||||||||||||||||||||||||||||||||||
Operating Expenses |
(7 184)
|
(7 189)
|
(7 658)
|
(8 121)
|
(8 604)
|
(9 202)
|
(9 296)
|
(9 587)
|
(10 022)
|
(10 061)
|
(10 028)
|
(10 021)
|
(9 736)
|
(9 827)
|
(10 044)
|
(10 079)
|
(10 002)
|
(10 461)
|
(10 715)
|
(11 020)
|
(11 601)
|
(12 028)
|
(12 085)
|
(12 184)
|
(11 797)
|
(12 911)
|
(12 918)
|
(12 879)
|
(11 917)
|
(12 942)
|
(13 231)
|
(13 290)
|
(12 520)
|
(22 742)
|
(22 746)
|
(22 202)
|
(12 078)
|
(12 512)
|
(12 563)
|
(13 236)
|
(12 865)
|
|
Selling, General & Administrative |
(7 184)
|
(7 189)
|
(7 659)
|
(8 123)
|
(8 604)
|
(9 204)
|
(9 297)
|
(9 586)
|
(10 022)
|
(9 919)
|
(9 835)
|
(9 657)
|
(9 577)
|
(9 657)
|
(9 910)
|
(10 122)
|
(10 041)
|
(10 455)
|
(10 717)
|
(10 988)
|
(11 592)
|
(11 768)
|
(11 837)
|
(11 958)
|
(11 773)
|
(12 090)
|
(12 134)
|
(12 269)
|
(12 084)
|
(11 851)
|
(12 039)
|
(11 920)
|
(12 625)
|
(21 995)
|
(22 007)
|
(22 088)
|
(12 780)
|
(12 817)
|
(12 966)
|
(13 124)
|
(13 129)
|
|
Other Operating Expenses |
0
|
0
|
0
|
0
|
(0)
|
0
|
0
|
0
|
(0)
|
(142)
|
(193)
|
(364)
|
(159)
|
(170)
|
(134)
|
43
|
39
|
(6)
|
2
|
(32)
|
(9)
|
(260)
|
(248)
|
(226)
|
(24)
|
(821)
|
(784)
|
(610)
|
167
|
(1 091)
|
(1 192)
|
(1 370)
|
105
|
(747)
|
(739)
|
(114)
|
702
|
305
|
403
|
(112)
|
264
|
|
Operating Income |
1 558
N/A
|
1 600
+3%
|
1 482
-7%
|
1 597
+8%
|
1 752
+10%
|
1 515
-14%
|
1 646
+9%
|
1 053
-36%
|
868
-18%
|
1 175
+35%
|
1 494
+27%
|
2 253
+51%
|
2 441
+8%
|
2 552
+5%
|
2 724
+7%
|
2 981
+9%
|
3 361
+13%
|
3 529
+5%
|
3 871
+10%
|
4 066
+5%
|
4 050
0%
|
3 387
-16%
|
3 180
-6%
|
2 717
-15%
|
2 805
+3%
|
2 185
-22%
|
1 284
-41%
|
1 497
+17%
|
2 091
+40%
|
878
-58%
|
1 612
+84%
|
1 546
-4%
|
2 820
+82%
|
4 356
+54%
|
4 646
+7%
|
5 208
+12%
|
3 990
-23%
|
3 691
-7%
|
3 871
+5%
|
3 806
-2%
|
4 840
+27%
|
|
Pre-Tax Income | ||||||||||||||||||||||||||||||||||||||||||
Interest Income Expense |
(38)
|
(30)
|
(40)
|
(43)
|
(44)
|
(49)
|
(42)
|
(42)
|
(34)
|
(89)
|
(100)
|
(98)
|
(73)
|
(89)
|
(92)
|
(118)
|
(66)
|
(82)
|
(66)
|
(43)
|
(438)
|
(452)
|
(467)
|
(482)
|
(103)
|
(124)
|
(125)
|
(172)
|
(191)
|
(206)
|
(211)
|
(187)
|
(162)
|
(319)
|
(302)
|
(271)
|
(126)
|
(65)
|
(60)
|
(56)
|
(56)
|
|
Non-Reccuring Items |
(235)
|
(249)
|
(277)
|
(285)
|
(107)
|
(65)
|
(61)
|
(47)
|
(204)
|
0
|
0
|
0
|
27
|
0
|
0
|
0
|
(31)
|
0
|
0
|
0
|
(225)
|
0
|
0
|
0
|
(798)
|
0
|
0
|
0
|
(1 231)
|
0
|
0
|
0
|
(754)
|
0
|
0
|
0
|
(363)
|
0
|
0
|
0
|
(217)
|
|
Total Other Income |
(11)
|
(21)
|
(20)
|
(7)
|
(42)
|
(42)
|
(43)
|
(56)
|
(63)
|
(60)
|
(60)
|
(51)
|
(50)
|
(1)
|
(1)
|
0
|
1
|
1
|
2
|
2
|
0
|
2
|
2
|
3
|
0
|
4
|
3
|
0
|
1
|
0
|
1
|
2
|
(1)
|
0
|
0
|
0
|
0
|
(1)
|
0
|
0
|
0
|
|
Pre-Tax Income |
1 276
N/A
|
1 301
+2%
|
1 147
-12%
|
1 263
+10%
|
1 559
+23%
|
1 360
-13%
|
1 501
+10%
|
909
-39%
|
566
-38%
|
1 026
+81%
|
1 334
+30%
|
2 104
+58%
|
2 345
+11%
|
2 462
+5%
|
2 631
+7%
|
2 863
+9%
|
3 265
+14%
|
3 448
+6%
|
3 807
+10%
|
4 025
+6%
|
3 387
-16%
|
2 936
-13%
|
2 714
-8%
|
2 237
-18%
|
1 904
-15%
|
2 065
+8%
|
1 162
-44%
|
1 327
+14%
|
670
-50%
|
672
+0%
|
1 402
+109%
|
1 361
-3%
|
1 903
+40%
|
4 038
+112%
|
4 344
+8%
|
4 936
+14%
|
3 501
-29%
|
3 625
+4%
|
3 810
+5%
|
3 749
-2%
|
4 567
+22%
|
|
Net Income | ||||||||||||||||||||||||||||||||||||||||||
Tax Provision |
(443)
|
(467)
|
(449)
|
(518)
|
(609)
|
(469)
|
(513)
|
(262)
|
(883)
|
(1 001)
|
(935)
|
(996)
|
(584)
|
(658)
|
(792)
|
(1 007)
|
(1 169)
|
(1 231)
|
(1 375)
|
(1 495)
|
(1 468)
|
(1 354)
|
(1 263)
|
(1 108)
|
(814)
|
(775)
|
(520)
|
(538)
|
(977)
|
(1 101)
|
(1 227)
|
(1 227)
|
(801)
|
(1 469)
|
(1 772)
|
(1 863)
|
(1 336)
|
(1 380)
|
(1 290)
|
(1 447)
|
(1 430)
|
|
Income from Continuing Operations |
833
|
833
|
696
|
744
|
950
|
890
|
987
|
646
|
(317)
|
25
|
399
|
1 108
|
1 761
|
1 804
|
1 839
|
1 856
|
2 096
|
2 217
|
2 432
|
2 530
|
1 919
|
1 582
|
1 451
|
1 129
|
1 090
|
1 290
|
642
|
789
|
(307)
|
(429)
|
175
|
134
|
1 102
|
2 569
|
2 572
|
3 073
|
2 165
|
2 245
|
2 520
|
2 302
|
3 137
|
|
Income to Minority Interest |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
5
|
9
|
11
|
27
|
33
|
32
|
27
|
12
|
1
|
(2)
|
(4)
|
(39)
|
(65)
|
(82)
|
(66)
|
(68)
|
(77)
|
(87)
|
(101)
|
(206)
|
(219)
|
(232)
|
(164)
|
(205)
|
(239)
|
(284)
|
(294)
|
|
Net Income (Common) |
833
N/A
|
833
N/A
|
696
-16%
|
744
+7%
|
950
+28%
|
890
-6%
|
987
+11%
|
646
-35%
|
(317)
N/A
|
24
N/A
|
441
+1 738%
|
1 151
+161%
|
1 804
+57%
|
1 848
+2%
|
1 844
0%
|
1 863
+1%
|
2 107
+13%
|
2 243
+6%
|
2 465
+10%
|
2 564
+4%
|
1 945
-24%
|
1 595
-18%
|
1 453
-9%
|
1 127
-22%
|
1 086
-4%
|
1 249
+15%
|
574
-54%
|
703
+22%
|
(996)
N/A
|
(1 117)
-12%
|
(536)
+52%
|
(586)
-9%
|
918
N/A
|
2 174
+137%
|
2 175
+0%
|
2 662
+22%
|
2 058
-23%
|
2 044
-1%
|
2 288
+12%
|
2 024
-12%
|
2 842
+40%
|
|
EPS (Diluted) |
8.59
N/A
|
8.6
+0%
|
6.96
-19%
|
6.58
-5%
|
8.98
+36%
|
7.87
-12%
|
8.72
+11%
|
5.71
-35%
|
-2.8
N/A
|
0.22
N/A
|
3.97
+1 705%
|
10.85
+173%
|
16.58
+53%
|
17.43
+5%
|
17.39
0%
|
17.57
+1%
|
19.95
+14%
|
21.16
+6%
|
23.25
+10%
|
24.27
+4%
|
18.41
-24%
|
15.09
-18%
|
13.74
-9%
|
10.69
-22%
|
10.28
-4%
|
11.9
+16%
|
5.47
-54%
|
6.7
+22%
|
-9.49
N/A
|
-10.64
-12%
|
-5.1
+52%
|
-5.58
-9%
|
8.72
N/A
|
19.48
+123%
|
19.49
+0%
|
23.86
+22%
|
18.43
-23%
|
18.32
-1%
|
20.48
+12%
|
18.13
-11%
|
25.5
+41%
|