Half-year report · HY
2170.TEDINET S100YVKC
Period2026-01-01 → 2026-06-30
Filed2026-08-10
StandardIFRS
ConsolidatedYes
Data checks12 of 12 passed
Key figures · 47
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥22.3bn | 2026-01-01 → 2026-06-30 | Cons. | Revenue IFRS |
| Revenue | ¥41.5bn | 2025-01-01 → 2025-12-31 | Cons. | Revenue IFRS (5-year summary) |
| Revenue | ¥19.9bn | 2025-01-01 → 2025-06-30 | Cons. | Revenue IFRS |
| Operating income | ¥3.2bn | 2026-01-01 → 2026-06-30 | Cons. | Operating profit loss IFRS |
| Operating income | ¥3.2bn | 2025-01-01 → 2025-06-30 | Cons. | Operating profit loss IFRS |
| Profit before tax | ¥3.2bn | 2026-01-01 → 2026-06-30 | Cons. | Profit loss before tax IFRS |
| Profit before tax | ¥4.2bn | 2025-01-01 → 2025-12-31 | Cons. | Profit loss before tax IFRS (5-year summary) |
| Profit before tax | ¥3.2bn | 2025-01-01 → 2025-06-30 | Cons. | Profit loss before tax IFRS |
| Net income (owners) | ¥1.8bn | 2026-01-01 → 2026-06-30 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥1.6bn | 2025-01-01 → 2025-12-31 | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income (owners) | ¥1.8bn | 2025-01-01 → 2025-06-30 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income | ¥2.2bn | 2026-01-01 → 2026-06-30 | Cons. | Profit loss IFRS |
| Net income | ¥2.1bn | 2025-01-01 → 2025-06-30 | Cons. | Profit loss IFRS |
| Total assets | ¥42.4bn | at 2026-06-30 | Cons. | Assets IFRS |
| Total assets | ¥41.0bn | at 2025-12-31 | Cons. | Assets IFRS |
| Total assets | ¥34.6bn | at 2025-06-30 | Cons. | Total assets IFRS (5-year summary) |
| Total liabilities | ¥26.5bn | at 2026-06-30 | Cons. | Liabilities IFRS |
| Total liabilities | ¥24.2bn | at 2025-12-31 | Cons. | Liabilities IFRS |
| Net assets / equity | ¥15.9bn | at 2026-06-30 | Cons. | Equity IFRS |
| Net assets / equity | ¥16.8bn | at 2025-12-31 | Cons. | Equity IFRS |
| Net assets / equity | ¥15.5bn | at 2025-06-30 | Cons. | Equity IFRS |
| Net assets / equity | ¥14.4bn | at 2024-12-31v | Cons. | Equity IFRS |
| Equity (owners) | ¥12.3bn | at 2026-06-30 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥13.6bn | at 2025-12-31 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥12.4bn | at 2025-06-30 | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Cash & equivalents | ¥7.9bn | at 2026-06-30 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥11.4bn | at 2025-12-31 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥8.4bn | at 2025-12-31 | Cons. | Cash and cash equivalents IFRS (5-year summary) |
| Cash & equivalents | ¥8.7bn | at 2025-06-30 | Cons. | Cash and cash equivalents IFRS |
| Operating cash flow | ¥2.6bn | 2026-01-01 → 2026-06-30 | Cons. | Net cash provided by used in operating activities IFRS |
| Operating cash flow | ¥5.2bn | 2025-01-01 → 2025-12-31 | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Operating cash flow | ¥1.9bn | 2025-01-01 → 2025-06-30 | Cons. | Net cash provided by used in operating activities IFRS |
| Investing cash flow | −¥1.0bn | 2026-01-01 → 2026-06-30 | Cons. | Net cash provided by used in investing activities IFRS |
| Investing cash flow | −¥5.2bn | 2025-01-01 → 2025-12-31 | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Investing cash flow | −¥769m | 2025-01-01 → 2025-06-30 | Cons. | Net cash provided by used in investing activities IFRS |
| Financing cash flow | −¥2.0bn | 2026-01-01 → 2026-06-30 | Cons. | Net cash provided by used in financing activities IFRS |
| Financing cash flow | −¥194m | 2025-01-01 → 2025-12-31 | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| Financing cash flow | −¥980m | 2025-01-01 → 2025-06-30 | Cons. | Net cash provided by used in financing activities IFRS |
| EPS (basic) | ¥16.83 | 2026-01-01 → 2026-06-30 | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥14.97 | 2025-01-01 → 2025-12-31 | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (basic) | ¥16.9 | 2025-01-01 → 2025-06-30 | Cons. | Basic earnings loss per share IFRS |
| EPS (diluted) | ¥16.81 | 2026-01-01 → 2026-06-30 | Cons. | Diluted earnings loss per share IFRS |
| EPS (diluted) | ¥14.94 | 2025-01-01 → 2025-12-31 | Cons. | Diluted earnings loss per share IFRS (5-year summary) |
| EPS (diluted) | ¥16.89 | 2025-01-01 → 2025-06-30 | Cons. | Diluted earnings loss per share IFRS |
| Equity ratio | 29.0% | at 2026-06-30 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 33.1% | at 2025-12-31 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 35.8% | at 2025-06-30 | 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 | 2026-01-01 → 2026-06-30 | ¥32m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue external | 2026-01-01 → 2026-06-30 | ¥3m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue intersegment | 2026-01-01 → 2026-06-30 | ¥29m |
| Reconciling Itemsreconciling | revenue | 2026-01-01 → 2026-06-30 | −¥338m |
| Reconciling Itemsreconciling | revenue intersegment | 2026-01-01 → 2026-06-30 | −¥338m |
| Individual Development Divisionreportable segment | revenue | 2026-01-01 → 2026-06-30 | ¥2.9bn |
| Individual Development Divisionreportable segment | revenue external | 2026-01-01 → 2026-06-30 | ¥2.8bn |
| Individual Development Divisionreportable segment | revenue intersegment | 2026-01-01 → 2026-06-30 | ¥99m |
| Matching Divisionreportable segment | revenue | 2026-01-01 → 2026-06-30 | ¥10.9bn |
| Matching Divisionreportable segment | revenue external | 2026-01-01 → 2026-06-30 | ¥10.8bn |
| Matching Divisionreportable segment | revenue intersegment | 2026-01-01 → 2026-06-30 | ¥136m |
| Organizational Development Divisionreportable segment | revenue | 2026-01-01 → 2026-06-30 | ¥8.8bn |
| Organizational Development Divisionreportable segment | revenue external | 2026-01-01 → 2026-06-30 | ¥8.7bn |
| Organizational Development Divisionreportable segment | revenue intersegment | 2026-01-01 → 2026-06-30 | ¥72m |
| —segment total | revenue | 2026-01-01 → 2026-06-30 | ¥22.6bn |
| —segment total | revenue external | 2026-01-01 → 2026-06-30 | ¥22.3bn |
| —segment total | revenue intersegment | 2026-01-01 → 2026-06-30 | ¥308m |
| 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 |
| Individual Development Divisionreportable segment | revenue | 2025-01-01 → 2025-06-30 | ¥3.1bn |
| Individual Development Divisionreportable segment | revenue external | 2025-01-01 → 2025-06-30 | ¥3.0bn |
| Individual Development Divisionreportable segment | revenue intersegment | 2025-01-01 → 2025-06-30 | ¥46m |
| Matching Divisionreportable segment | revenue | 2025-01-01 → 2025-06-30 | ¥9.6bn |
| Matching Divisionreportable segment | revenue external | 2025-01-01 → 2025-06-30 | ¥9.4bn |
| Matching Divisionreportable segment | revenue intersegment | 2025-01-01 → 2025-06-30 | ¥228m |
| Organizational Development Divisionreportable segment | revenue | 2025-01-01 → 2025-06-30 | ¥7.7bn |
| Organizational Development Divisionreportable segment | revenue external | 2025-01-01 → 2025-06-30 | ¥7.5bn |
| Organizational 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 |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 678
| Item | Context | Value | Unit |
|---|---|---|---|
| Revenue IFRS | InterimDuration_ReportableSegmentsMember | 22575000000 | JPY |
| Revenue IFRS | InterimDuration_OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusinessActivitiesMember | 32000000 | JPY |
| Revenue IFRS | InterimDuration_ReconcilingItemsMember | -338000000 | JPY |
| Revenue IFRS | InterimDuration | 22269000000 | JPY |
| Gross profit IFRS | InterimDuration_jpcrp040300-ssr_E05727-000OrganizationalDevelopmentDivisionReportableSegmentMember | 6095000000 | JPY |
| Gross profit IFRS | InterimDuration_jpcrp040300-ssr_E05727-000IndividualDevelopmentDivisionReportableSegmentMember | 1299000000 | JPY |
| Gross profit IFRS | InterimDuration_jpcrp040300-ssr_E05727-000MatchingDivisionReportableSegmentMember | 5389000000 | JPY |
| Gross profit IFRS | InterimDuration_ReportableSegmentsMember | 12785000000 | JPY |
| Gross profit IFRS | InterimDuration_OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusinessActivitiesMember | -1000000 | JPY |
| Gross profit IFRS | InterimDuration_ReconcilingItemsMember | -186000000 | JPY |
| Gross profit IFRS | InterimDuration | 12596000000 | JPY |
| Selling general and administrative expenses IFRS | InterimDuration | 9347000000 | JPY |
| Other income and expenses net IFRS | InterimDuration | -15000000 | JPY |
| Finance income and expenses net IFRS | InterimDuration | -101000000 | JPY |
| Share of profit loss of investments accounted for using equity method IFRS | InterimDuration | 116000000 | JPY |
| Profit loss before tax IFRS | InterimDuration | 3248000000 | 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 | 2026-08-10 | |
| Semi annual accounting period cover page | FilingDateInstant | Original text (Japanese)第27期中（自 2026年１月１日 至 2026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 | 2026-01-01 | |
| Current period end date | FilingDateInstant | 2026-06-30 | |
| Type of current period | FilingDateInstant | HY | |
| Current fiscal year end date | FilingDateInstant | 2026-12-31 | |
| Previous fiscal year start date | FilingDateInstant | 2025-01-01 | |
| Comparative period end date | FilingDateInstant | 2025-06-30 |
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 |