Half-year report · Q2
2170.TEDINET S100WICK
Period2025-01-01 → 2025-06-30
Filed2025-08-12
StandardIFRS
ConsolidatedYes
Data checks12 of 12 passed
Amended by S100WMCE (2025-09-01).
Key figures · 47
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥19.9bn | 2025-01-01 → 2025-06-30 | Cons. | Revenue IFRS |
| Revenue | ¥37.5bn | 2024-01-01 → 2024-12-31 | Cons. | Revenue IFRS (5-year summary) |
| Revenue | ¥18.0bn | 2024-01-01 → 2024-06-30 | Cons. | Revenue IFRS |
| Operating income | ¥3.2bn | 2025-01-01 → 2025-06-30 | Cons. | Operating profit loss IFRS |
| Operating income | ¥2.7bn | 2024-01-01 → 2024-06-30 | Cons. | Operating profit loss IFRS |
| Profit before tax | ¥3.2bn | 2025-01-01 → 2025-06-30 | Cons. | Profit loss before tax IFRS |
| Profit before tax | ¥5.4bn | 2024-01-01 → 2024-12-31 | Cons. | Profit loss before tax IFRS (5-year summary) |
| Profit before tax | ¥2.6bn | 2024-01-01 → 2024-06-30 | Cons. | Profit loss before tax IFRS |
| Net income (owners) | ¥1.8bn | 2025-01-01 → 2025-06-30 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥3.7bn | 2024-01-01 → 2024-12-31 | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income (owners) | ¥1.7bn | 2024-01-01 → 2024-06-30 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income | ¥2.1bn | 2025-01-01 → 2025-06-30 | Cons. | Profit loss IFRS |
| Net income | ¥1.8bn | 2024-01-01 → 2024-06-30 | Cons. | Profit loss IFRS |
| Total assets | ¥34.6bn | at 2025-06-30 | Cons. | Assets IFRS |
| Total assets | ¥33.2bn | at 2024-12-31 | Cons. | Assets IFRS |
| Total assets | ¥31.3bn | at 2024-06-30 | Cons. | Total assets IFRS (5-year summary) |
| Total liabilities | ¥19.2bn | at 2025-06-30 | Cons. | Liabilities IFRS |
| Total liabilities | ¥18.8bn | at 2024-12-31 | Cons. | Liabilities IFRS |
| Net assets / equity | ¥15.5bn | at 2025-06-30 | Cons. | Equity IFRS |
| Net assets / equity | ¥14.4bn | at 2024-12-31 | Cons. | Equity IFRS |
| Net assets / equity | ¥13.2bn | at 2024-06-30 | Cons. | Equity IFRS |
| Net assets / equity | ¥12.9bn | at 2023-12-31v | Cons. | Equity IFRS |
| Equity (owners) | ¥12.4bn | at 2025-06-30 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥11.3bn | at 2024-12-31 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥10.2bn | at 2024-06-30 | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Cash & equivalents | ¥8.7bn | at 2025-06-30 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥8.6bn | at 2024-12-31 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥7.5bn | at 2024-06-30 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥7.4bn | at 2023-12-31v | Cons. | Cash and cash equivalents IFRS |
| Operating cash flow | ¥1.9bn | 2025-01-01 → 2025-06-30 | Cons. | Net cash provided by used in operating activities IFRS |
| Operating cash flow | ¥5.6bn | 2024-01-01 → 2024-12-31 | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Operating cash flow | ¥2.3bn | 2024-01-01 → 2024-06-30 | Cons. | Net cash provided by used in operating activities IFRS |
| Investing cash flow | −¥769m | 2025-01-01 → 2025-06-30 | Cons. | Net cash provided by used in investing activities IFRS |
| Investing cash flow | −¥1.9bn | 2024-01-01 → 2024-12-31 | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Investing cash flow | ¥10m | 2024-01-01 → 2024-06-30 | Cons. | Net cash provided by used in investing activities IFRS |
| Financing cash flow | −¥980m | 2025-01-01 → 2025-06-30 | Cons. | Net cash provided by used in financing activities IFRS |
| Financing cash flow | −¥2.5bn | 2024-01-01 → 2024-12-31 | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| Financing cash flow | −¥2.1bn | 2024-01-01 → 2024-06-30 | Cons. | Net cash provided by used in financing activities IFRS |
| EPS (basic) | ¥16.9 | 2025-01-01 → 2025-06-30 | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥34.38 | 2024-01-01 → 2024-12-31 | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (basic) | ¥15.5 | 2024-01-01 → 2024-06-30 | Cons. | Basic earnings loss per share IFRS |
| EPS (diluted) | ¥16.89 | 2025-01-01 → 2025-06-30 | Cons. | Diluted earnings loss per share IFRS |
| EPS (diluted) | ¥34.37 | 2024-01-01 → 2024-12-31 | Cons. | Diluted earnings loss per share IFRS (5-year summary) |
| EPS (diluted) | ¥15.5 | 2024-01-01 → 2024-06-30 | Cons. | Diluted earnings loss per share IFRS |
| Equity ratio | 35.8% | at 2025-06-30 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 34.0% | at 2024-12-31 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 32.6% | at 2024-06-30 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
Periods use the dates stated in the filing. d = earlier-year period dated by calendar; v = that date confirmed by the company's own earlier filing.
Segments · 34
| Segment | Item | Period | Value |
|---|---|---|---|
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue | 2025-01-01 → 2025-06-30 | ¥37m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue external | 2025-01-01 → 2025-06-30 | ¥6m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue intersegment | 2025-01-01 → 2025-06-30 | ¥30m |
| Reconciling Itemsreconciling | revenue | 2025-01-01 → 2025-06-30 | −¥462m |
| Reconciling Itemsreconciling | revenue intersegment | 2025-01-01 → 2025-06-30 | −¥462m |
| jpcrp040300-q2r_E05727-000Individual Development Divisionreportable segment | revenue | 2025-01-01 → 2025-06-30 | ¥3.1bn |
| jpcrp040300-q2r_E05727-000Individual Development Divisionreportable segment | revenue external | 2025-01-01 → 2025-06-30 | ¥3.0bn |
| jpcrp040300-q2r_E05727-000Individual Development Divisionreportable segment | revenue intersegment | 2025-01-01 → 2025-06-30 | ¥46m |
| jpcrp040300-q2r_E05727-000Matching Divisionreportable segment | revenue | 2025-01-01 → 2025-06-30 | ¥9.6bn |
| jpcrp040300-q2r_E05727-000Matching Divisionreportable segment | revenue external | 2025-01-01 → 2025-06-30 | ¥9.4bn |
| jpcrp040300-q2r_E05727-000Matching Divisionreportable segment | revenue intersegment | 2025-01-01 → 2025-06-30 | ¥228m |
| jpcrp040300-q2r_E05727-000Organizational Development Divisionreportable segment | revenue | 2025-01-01 → 2025-06-30 | ¥7.7bn |
| jpcrp040300-q2r_E05727-000Organizational Development Divisionreportable segment | revenue external | 2025-01-01 → 2025-06-30 | ¥7.5bn |
| jpcrp040300-q2r_E05727-000Organizational Development Divisionreportable segment | revenue intersegment | 2025-01-01 → 2025-06-30 | ¥156m |
| —segment total | revenue | 2025-01-01 → 2025-06-30 | ¥20.4bn |
| —segment total | revenue external | 2025-01-01 → 2025-06-30 | ¥19.9bn |
| —segment total | revenue intersegment | 2025-01-01 → 2025-06-30 | ¥431m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue | 2024-01-01 → 2024-06-30 | ¥29m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue external | 2024-01-01 → 2024-06-30 | ¥3m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue intersegment | 2024-01-01 → 2024-06-30 | ¥25m |
| Reconciling Itemsreconciling | revenue | 2024-01-01 → 2024-06-30 | −¥408m |
| Reconciling Itemsreconciling | revenue intersegment | 2024-01-01 → 2024-06-30 | −¥408m |
| jpcrp040300-q2r_E05727-000Individual Development Divisionreportable segment | revenue | 2024-01-01 → 2024-06-30 | ¥3.2bn |
| jpcrp040300-q2r_E05727-000Individual Development Divisionreportable segment | revenue external | 2024-01-01 → 2024-06-30 | ¥3.2bn |
| jpcrp040300-q2r_E05727-000Individual Development Divisionreportable segment | revenue intersegment | 2024-01-01 → 2024-06-30 | ¥42m |
| jpcrp040300-q2r_E05727-000Matching Divisionreportable segment | revenue | 2024-01-01 → 2024-06-30 | ¥8.4bn |
| jpcrp040300-q2r_E05727-000Matching Divisionreportable segment | revenue external | 2024-01-01 → 2024-06-30 | ¥8.2bn |
| jpcrp040300-q2r_E05727-000Matching Divisionreportable segment | revenue intersegment | 2024-01-01 → 2024-06-30 | ¥177m |
| jpcrp040300-q2r_E05727-000Organizational Development Divisionreportable segment | revenue | 2024-01-01 → 2024-06-30 | ¥6.8bn |
| jpcrp040300-q2r_E05727-000Organizational Development Divisionreportable segment | revenue external | 2024-01-01 → 2024-06-30 | ¥6.6bn |
| jpcrp040300-q2r_E05727-000Organizational Development Divisionreportable segment | revenue intersegment | 2024-01-01 → 2024-06-30 | ¥162m |
| —segment total | revenue | 2024-01-01 → 2024-06-30 | ¥18.4bn |
| —segment total | revenue external | 2024-01-01 → 2024-06-30 | ¥18.0bn |
| —segment total | revenue intersegment | 2024-01-01 → 2024-06-30 | ¥382m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 666
| Item | Context | Value | Unit |
|---|---|---|---|
| Gross profit IFRS | CurrentYTDDuration_ReconcilingItemsMember | -378000000 | JPY |
| Gross profit IFRS | CurrentYTDDuration | 10990000000 | JPY |
| Selling general and administrative expenses IFRS | CurrentYTDDuration | 7798000000 | JPY |
| Other income and expenses net IFRS | CurrentYTDDuration | -29000000 | JPY |
| Finance income and expenses net IFRS | CurrentYTDDuration | -54000000 | JPY |
| Share of profit loss of investments accounted for using equity method IFRS | CurrentYTDDuration | 97000000 | JPY |
| Profit loss before tax IFRS | CurrentYTDDuration | 3205000000 | JPY |
| Document title cover page | FilingDateInstant | Original text (Japanese)半期報告書 | |
| Clause of stipulation cover page | FilingDateInstant | Original text (Japanese)金融商品取引法第24条の５第１項の表の第１号 | |
| Place of filing cover page | FilingDateInstant | Original text (Japanese)関東財務局長 | |
| Filing date cover page | FilingDateInstant | 2025-08-12 | |
| Quarterly accounting period cover page | FilingDateInstant | Original text (Japanese)第26期中（自 2025年１月１日 至 2025年６月30日） | |
| Company name cover page | FilingDateInstant | Original text (Japanese)株式会社リンクアンドモチベーション | |
| Company name in english cover page | FilingDateInstant | Link and Motivation Inc. | |
| Title and name of representative cover page | FilingDateInstant | Original text (Japanese)代表取締役会長 小笹 芳央 | |
| Address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)東京都中央区銀座四丁目12番15号 歌舞伎座タワー | |
| Telephone number address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)03-6853-8111（代表） | |
| Name of contact person address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)常務執行役員 グループデザイン室担当 横山 博昭 | |
| Nearest place of contact cover page | FilingDateInstant | Original text (Japanese)東京都中央区銀座四丁目12番15号 歌舞伎座タワー | |
| Telephone number nearest place of contact cover page | FilingDateInstant | Original text (Japanese)03-6853-8111（代表） | |
| Name of contact person nearest place of contact cover page | FilingDateInstant | Original text (Japanese)常務執行役員 グループデザイン室担当 横山 博昭 | |
| Place for public inspection cover page (text) | FilingDateInstant | Text · Plus | |
| Edinet code | FilingDateInstant | E05727 | |
| Fund code | FilingDateInstant | － | |
| Security code | FilingDateInstant | 21700 | |
| Filer name in japanese | FilingDateInstant | Original text (Japanese)株式会社リンクアンドモチベーション | |
| Filer name in english | FilingDateInstant | Link and Motivation Inc. | |
| Fund name in japanese | FilingDateInstant | － | |
| Fund name in english | FilingDateInstant | － | |
| Cabinet office ordinance | FilingDateInstant | Original text (Japanese)企業内容等の開示に関する内閣府令 | |
| Document type | FilingDateInstant | Original text (Japanese)第四号の三様式 | |
| Accounting standards | FilingDateInstant | IFRS | |
| Whether consolidated financial statements are prepared | FilingDateInstant | true | |
| Industry code when consolidated financial statements are prepared in accordance with industry specific regulations | FilingDateInstant | CTE | |
| Industry code when financial statements are prepared in accordance with industry specific regulations | FilingDateInstant | － | |
| Current fiscal year start date | FilingDateInstant | 2025-01-01 | |
| Current period end date | FilingDateInstant | 2025-06-30 | |
| Type of current period | FilingDateInstant | Q2 | |
| Current fiscal year end date | FilingDateInstant | 2025-12-31 | |
| Previous fiscal year start date | FilingDateInstant | 2024-01-01 | |
| Comparative period end date | FilingDateInstant | 2024-06-30 | |
| Previous fiscal year end date | FilingDateInstant | 2024-12-31 | |
| Next fiscal year start date | FilingDateInstant | － | |
| End date of quarterly or semi annual period of next fiscal year | FilingDateInstant | － | |
| Amendment flag | FilingDateInstant | false | |
| Identification of document subject to amendment | FilingDateInstant | － | |
| Report amendment flag | FilingDateInstant | false | |
| Xbrl amendment flag | FilingDateInstant | false | |
| Business results of group (text) | FilingDateInstant | Text · Plus | |
| Description of business (text) | FilingDateInstant | Text · Plus |
Every row of the EDINET CSV. Item names are the XBRL element names; filed text is kept in its original Japanese. Filed text is available on Plus and Pro.
Data checks · 12 of 12 passed
| balance sheet identity | pass rounding |
| balance sheet identity | pass |
| dei present | pass |
| period resolution | pass |
| statement vs summary · net income attributable to parent | pass |
| statement vs summary · net income attributable to parent | pass |
| statement vs summary · operating cash flow | pass |
| statement vs summary · operating cash flow | pass |
| statement vs summary · revenue | pass |
| statement vs summary · revenue | pass |
| statement vs summary · total assets | pass |
| statement vs summary · total assets | pass |