Ano Kaisha no Shikumi
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Link-U Group

Link-U Group Inc.

Company highlights

The largest holder on the register is 松原 裕樹, at 31.3%.

Key figures

Period Aug 2024 to Jul 2025ConsolidatedIFRS

RevenueDisclosed ¥4.8B
Operating marginCalculated 6.8%
Net assets to total assetsCalculated 46.0%

Company profile

Securities code 4446 / EDINET code E34853 / Information and Communication / Fiscal year end end of July

千代田区外神田二丁目２番３号／Capital stock ¥477 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
松原 裕樹 Representative

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Disclosed data

Source: Annual Securities Report (Aug 2024 to Jul 2025) · filed 2025-10-29

Profitability ★★★☆☆position among all companies 6.8%
Growth (revenue, 4-year average) ★★★★★position among all companies 31.1%
Capital efficiency ★★☆☆☆position among all companies 4.6%

Business activities and revenue composition

Breakdown by business: not published

Revenue and profit

Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Selling general and administrative expenses IFRS ¥2.1 billion Consolidated
Sales commission ¥0.3 billion Parent only
Other ¥0.2 billion Parent only
Salaries ¥0.2 billion Parent only
Fee expenses ¥84.15 million Parent only
Directors' compensations ¥67.74 million Parent only
Provision for bonuses ¥24.23 million Parent only
Depreciation ¥22.96 million Parent only
Advertising expenses ¥0.46 million Parent only
Profit by stage Gross profit (loss) ¥0.8 billion Parent only
Operating income ¥0.3 billion Consolidated
Net income ¥0.1 billion Consolidated
Ordinary income ¥-0.1 billion Parent only

Link-U Group

Selling, general and administrative expenses

Period Aug 2024 to Jul 2025Source Annual securities reports

Selling general and administrative expenses IFRS ¥2.1 billion (70.4%)70%Sales commission ¥0.3 billion (11.3%)11%Other ¥0.2 billion (7.8%)8%Salaries ¥0.2 billion (5.3%)Fee expenses ¥0.1 billion (2.9%)Directors' compensations ¥0.1 billion (2.3%)¥2.9B
  • Selling general and administrative expenses IFRS　¥2.1 billion
  • Sales commission　¥0.3 billion
  • Other　¥0.2 billion
  • Salaries　¥0.2 billion
  • Fee expenses　¥0.1 billion
  • Directors' compensations　¥0.1 billion

Performance, financial position and capital allocation

Finance
46.0% Net assets to total assets Industry median 63.6% FY ending 7/2025 · consolidated / calculated
2.8% Return on assets (ROA)
¥172.16 Net assets per share
¥0.1 billion Free cash flow
¥5.2 billion Total assets
¥1.1 billion Goodwill (the part of the acquisition price above the net assets acquired)
Capital allocation
17.9% Cash conversion Industry median 93.2% FY ending 7/2025 · consolidated / calculated
28.1% Property, plant and equipment purchases relative to depreciation ★☆☆☆☆ position among all companies FY ending 7/2025 · consolidated / calculated

Long-term changes in performance

Period 2016 to 2025Disclosed

Revenue ×12.38 from 2016 to 2025

Link-U Group

Long-term revenue, profit and asset trends

Period 2016 to 2025Source Annual securities reportsDisclosed

Mark on the chart
5 3 2 0 2016 2018 2020 2022 2024 2025 Net sales and operating revenue Ordinary income 2017　Net sales year on year +60.9%, Ordinary income (loss) as a share of revenue -3.5 points 2018　Ordinary income (loss) as a share of revenue -9.8 points 2019　Net sales year on year +77.9% 2020　Net sales year on year +23.3%, Ordinary income (loss) as a share of revenue -4.8 points 2022　Net sales year on year +39.2%, Ordinary income (loss) as a share of revenue -9.6 points 2023　Net sales year on year +37.5%, Ordinary income (loss) as a share of revenue +8.9 points 2025　Revenue (IFRS) year on year +31.7%, Ordinary income (loss) as a share of revenue -4.2 points 5Latest value 2025 5¥ billion 5Highest in the period shown 2025 5¥ billion 0Lowest in the period shown 2016 0¥ billion ¥ billion

Link-U Group

Recent performance trends

Source Annual securities reports

5 3 2 0 4 years ago 3 years ago 2 years ago Last year This year Net sales and operating revenue Ordinary income ¥ billion

Year-on-year comparison

Period 2016 to 2025Disclosed

Item20212022202320242025
Revenue (IFRS) Could not be retrieved Could not be retrieved Could not be retrieved ¥3.7B ¥4.8B
Year on year (%) comparison basis not confirmed Could not be retrieved Could not be retrieved comparison basis not confirmed +31.7%◆
Ordinary income (loss) ¥0.2B ¥0.1B ¥0.4B ¥0.4B ¥0.3B
Change from prior year comparison basis not confirmed -60.6% +359.1% -5.5% -21.8%
Ordinary income (loss) as a share of Revenue (IFRS) Could not be retrieved Could not be retrieved Could not be retrieved 10.2% 6.1%
Change (percentage points) comparison basis not confirmed Could not be retrieved Could not be retrieved comparison basis not confirmed -4.2 points◆

Fiscal periods marked for changes

Earlier fiscal periods (4)
  • 2017Net sales year on year +60.9%, Ordinary income (loss) as a share of revenue -3.5 points
  • 2018Ordinary income (loss) as a share of revenue -9.8 points
  • 2019Net sales year on year +77.9%
  • 2020Net sales year on year +23.3%, Ordinary income (loss) as a share of revenue -4.8 points
  • 2022Net sales year on year +39.2%, Ordinary income (loss) as a share of revenue -9.6 points
  • 2023Net sales year on year +37.5%, Ordinary income (loss) as a share of revenue +8.9 points
  • 2025Revenue (IFRS) year on year +31.7%, Ordinary income (loss) as a share of revenue -4.2 points

Link-U Group

Earnings and net assets per share over time

Unit yenSource Annual securities reports

11 7 4 0 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 183 122 61 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

Link-U Group

Return on equity over time

Unit %Source Annual securities reports

10 6 3 0 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Consolidated indicators (30 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Revenue (IFRS) Could not be retrieved Could not be retrieved Could not be retrieved ¥3.7 billion ¥4.8 billion
Profit (loss) before tax (IFRS) Could not be retrieved Could not be retrieved Could not be retrieved ¥0.3 billion ¥0.3 billion
Profit (loss) attributable to owners of parent (IFRS) Could not be retrieved Could not be retrieved Could not be retrieved ¥0.2 billion ¥0.1 billion
Comprehensive income attributable to owners of parent (IFRS) Could not be retrieved Could not be retrieved Could not be retrieved ¥0.3 billion ¥0.2 billion
Equity attributable to owners of parent (IFRS) Could not be retrieved Could not be retrieved ¥2.3 billion ¥2.6 billion ¥2.6 billion
Total assets (IFRS) Could not be retrieved Could not be retrieved ¥4.4 billion ¥5.0 billion ¥5.7 billion
Equity attributable to owners of parent per share (IFRS) Could not be retrieved Could not be retrieved 163.77 yen 182.67 yen 182.69 yen
Basic earnings (loss) per share (IFRS) Could not be retrieved Could not be retrieved Could not be retrieved 11.1 yen 10.44 yen
Diluted earnings (loss) per share (IFRS) Could not be retrieved Could not be retrieved Could not be retrieved 11.06 yen 10.41 yen
Ratio of equity attributable to owners of parent (IFRS) Could not be retrieved Could not be retrieved 52.3% 51.4% 45.3%
Return on equity attributable to owners of parent (IFRS) Could not be retrieved Could not be retrieved Could not be retrieved 6.4% 5.7%
Net cash provided by (used in) operating activities (IFRS) Could not be retrieved Could not be retrieved Could not be retrieved ¥0.3 billion ¥0.2 billion
Net cash provided by (used in) investing activities (IFRS) Could not be retrieved Could not be retrieved Could not be retrieved ¥-30.46 million ¥-0.1 billion
Net cash provided by (used in) financing activities (IFRS) Could not be retrieved Could not be retrieved Could not be retrieved ¥-86.44 million ¥-0.4 billion
Cash and cash equivalents (IFRS) Could not be retrieved Could not be retrieved ¥1.8 billion ¥1.9 billion ¥1.7 billion
Net sales ¥1.6 billion ¥2.3 billion ¥3.1 billion ¥3.7 billion ¥4.8 billion
Ordinary income (loss) ¥0.2 billion ¥86.53 million ¥0.4 billion ¥0.4 billion ¥0.3 billion
Net income (loss) attributable to owners of parent ¥0.2 billion ¥33.85 million ¥0.2 billion ¥0.2 billion ¥0.1 billion
Comprehensive income ¥0.2 billion ¥38.13 million ¥0.2 billion ¥0.3 billion ¥0.2 billion
Net assets ¥2.2 billion ¥2.1 billion ¥2.3 billion ¥2.8 billion ¥2.5 billion
Total assets ¥2.6 billion ¥2.9 billion ¥4.1 billion ¥4.6 billion ¥5.2 billion
Net assets per share 149.64 yen 145.58 yen 160.13 yen 175.37 yen 172.16 yen
Basic earnings (loss) per share 11.2 yen 2.4 yen 14.44 yen 16.21 yen 8.05 yen
Diluted earnings per share 11.04 yen 2.38 yen 14.35 yen 16.15 yen 8.03 yen
Equity-to-asset ratio 80.6% 71.9% 55.4% 53.6% 46.9%
Return on equity 7.4% 1.7% 9.4% 9.7% 4.6%
Net cash provided by (used in) operating activities ¥0.3 billion ¥74.06 million ¥0.4 billion ¥0.1 billion ¥58.97 million
Net cash provided by (used in) investing activities ¥-0.6 billion ¥-0.1 billion ¥-0.2 billion ¥-29.86 million ¥-0.1 billion
Net cash provided by (used in) financing activities ¥-8.34 million ¥-0.1 billion ¥0.6 billion ¥56.13 million ¥-0.2 billion
Cash and cash equivalents ¥1.0 billion ¥0.9 billion ¥1.8 billion ¥1.9 billion ¥1.7 billion
Parent only indicators (12 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥1.5 billion ¥1.8 billion ¥2.3 billion ¥1.9 billion ¥0.9 billion
Ordinary income (loss) ¥0.2 billion ¥0.2 billion ¥0.4 billion ¥0.2 billion ¥-0.1 billion
Net income (loss) ¥0.2 billion ¥0.1 billion ¥0.3 billion ¥-43.78 million ¥-96.90 million
Capital stock ¥0.5 billion ¥0.5 billion ¥0.5 billion ¥0.5 billion ¥0.5 billion
Total number of issued shares (common stock) 14,130,300 shares 14,132,700 shares 14,171,700 shares 14,172,900 shares 14,172,900 shares
Net assets ¥2.2 billion ¥2.3 billion ¥2.5 billion ¥2.5 billion ¥2.4 billion
Total assets ¥2.6 billion ¥2.9 billion ¥4.0 billion ¥3.0 billion ¥3.7 billion
Net assets per share 153.27 yen 161.18 yen 179.39 yen 176.3 yen 169.46 yen
Basic earnings (loss) per share 12.85 yen 7.91 yen 18.62 yen -3.09 yen -6.84 yen
Diluted earnings per share 12.68 yen 7.86 yen 18.5 yen Could not be retrieved Could not be retrieved
Equity-to-asset ratio 84.2% 79.8% 64.2% 84.2% 65.8%
Return on equity 8.7% 5.0% 10.9% Could not be retrieved Could not be retrieved

Shareholder composition

As of 2025-07-31Disclosed

Share ownership by holder category

3,422 Shareholders
1.77% Foreign holders (total) Industry median 4.54%
84.09% Individuals and others Industry median 55.00%

Link-U Group

Unit %Source Annual securities reports

  • Financial institutions0.06%
  • Securities firms4.83%
  • Other corporations9.25%
  • Foreign holders (institutions)1.72%
  • Foreign holders (individuals)0.05%
  • Individuals and others84.09%

Major shareholders

RankShareholderShareholding ratioShares held
1 松原 裕樹 31.3% 4,435,000
2 山田 剛史 29.3% 4,152,000
3 株式会社メディアシーク 7.85% 1,112,000
4 小宮 健司 3.32% 470,000
5 三菱ＵＦＪｅスマート証券株式会社 1.82% 258,000
6 前田 有幾 1.27% 180,000
7 株式会社ＳＢＩ証券 1.13% 160,000
8 株式会社セレス 0.89% 126,000
9 ＢＮＰ ＰＡＲＩＢＡＳ ＦＩＮＡＮＣＩＡＬ ＭＡＲＫＥＴＳ（常任代理人ＢＮＰパリバ証券株式会社） 0.79% 111,000
10 ＧＭＯクリック証券株式会社 0.59% 83,000

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 2 years (2020 to 2025)Disclosed

Not disclosed Research and development
¥0.3 billion Capital expenditure 6.6% of revenue (industry median 2.0%)
Fiscal year Capital expenditure
FY ending 7/2025 ¥0.3 billion
FY ending 7/2020 ¥25.31 million

Revenue scale in the same industry

Link-U Group

Source Annual securities reports of each company

Information and Communication: 642 companies · revenue · largest first・each company’s latest fiscal year・consolidated (parent-only where no consolidated figures)・Disclosed

Workforce information

Source: Annual Securities Report (Aug 2024 to Jul 2025)Parent-onlyDisclosed

35 Employees (parent only) Industry median 138
32.8 Average age Industry median 38.1
2.1 years Average length of service Industry median 6.3 years
¥5.21 million Average annual salary Industry median ¥6.54 million
People and organisation
25.1¥ million Sales per employee Industry median 24.7¥ million FY ending 7/2025 · consolidated / calculated
¥1.69 million Operating income per employee
37.5% Women in managerial positions
8 Average temporary staff

Audit and disclosure information

Annual securities report, year ended 2025-07-31Disclosed

ItemValue
Audit firm 永和監査法人
Audit fees (this year, total) ¥35.50 million
Non-audit fees (this year, total) Not applicable
Going concern note Cannot be determined
Accounting standard IFRS

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Sources and methodology

Retrieved disclosed figures

Accounts and values from the annual securities report, by section

Major management indicators (5 years) (40 items)

ItemValueConsolidated / Non-consolidated
Comprehensive income ¥0.2 billion Consolidated
Net cash provided by (used in) operating activities ¥58.97 million Consolidated
Net cash provided by (used in) operating activities (IFRS) ¥0.2 billion Consolidated
Basic earnings (loss) per share (IFRS) 10.44 yen Consolidated
Revenue (IFRS) ¥4.8 billion Consolidated
Net sales ¥4.8 billion Consolidated
Diluted earnings (loss) per share (IFRS) 10.41 yen Consolidated
Profit (loss) attributable to owners of parent (IFRS) ¥0.1 billion Consolidated
Comprehensive income attributable to owners of parent (IFRS) ¥0.2 billion Consolidated
Net cash provided by (used in) investing activities ¥-0.1 billion Consolidated
Net cash provided by (used in) investing activities (IFRS) ¥-0.1 billion Consolidated
Diluted earnings per share 8.03 yen Consolidated
Cash and cash equivalents ¥1.7 billion Consolidated
Cash and cash equivalents (IFRS) ¥1.7 billion Consolidated
Profit (loss) before tax (IFRS) ¥0.3 billion Consolidated
Net assets ¥2.5 billion Consolidated
Ordinary income (loss) ¥0.3 billion Consolidated
Total assets ¥5.2 billion Consolidated
Total assets (IFRS) ¥5.7 billion Consolidated
Return on equity 4.6% Consolidated
Equity-to-asset ratio 46.9% Consolidated
Equity attributable to owners of parent (IFRS) ¥2.6 billion Consolidated
Return on equity attributable to owners of parent (IFRS) 5.7% Consolidated
Ratio of equity attributable to owners of parent (IFRS) 45.3% Consolidated
Net income (loss) attributable to owners of parent ¥0.1 billion Consolidated
Net cash provided by (used in) financing activities ¥-0.2 billion Consolidated
Net cash provided by (used in) financing activities (IFRS) ¥-0.4 billion Consolidated
Basic earnings (loss) per share 8.05 yen Consolidated
Net assets per share 172.16 yen Consolidated
Equity attributable to owners of parent per share (IFRS) 182.69 yen Consolidated
Net sales ¥0.9 billion Parent only
Net income (loss) ¥-96.90 million Parent only
Total number of issued shares (common stock) 14,172,900 shares Parent only
Net assets ¥2.4 billion Parent only
Ordinary income (loss) ¥-0.1 billion Parent only
Total assets ¥3.7 billion Parent only
Equity-to-asset ratio 65.8% Parent only
Capital stock ¥0.5 billion Parent only
Basic earnings (loss) per share -6.84 yen Parent only
Net assets per share 169.46 yen Parent only

Employees (8 items)

ItemValueConsolidated / Non-consolidated
Number of employees 193 people Consolidated
Number of employees 193 people Consolidated
Number of employees 193 people Consolidated
Average length of service (years) 2.1 years Parent only
Average annual salary ¥5.21 million Parent only
Average age (years) 32.8 years old Parent only
Number of employees 35 people Parent only
Number of employees 35 people Parent only

Other disclosed items (7 items)

ItemValueConsolidated / Non-consolidated
Average number of temporary employees 8 people Consolidated
Average number of temporary employees 8 people Consolidated
Average number of temporary employees 8 people Consolidated
Average number of temporary employees 1 people Parent only
Average number of temporary employees 1 people Parent only
Total return on the share price index 196.7% Parent only
Ratio of female employees in managerial positions 37.5% Parent only

Shares (9 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 11,090,000 shares Consolidated
Number of issues whose number of shares decreased shares not listed investment shares held for purposes other than pure investment reporting company 1 issues Consolidated
Total sale amount for decreased shares shares not listed investment shares held for purposes other than pure investment reporting company ¥2.45 million Consolidated
Number of shares 14,172,900 shares Consolidated
Shareholding ratio 78.2% Consolidated
Number of voting rights 141,673 units Consolidated
Carrying amount on the balance sheet ¥75.02 million Consolidated
Number of issues 4 issues Consolidated
Total shareholder return 14.0% Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥0.3 billion Consolidated

Audit (2 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥35.50 million Consolidated
Fees for audit and attestation services - total ¥35.50 million Consolidated

Balance sheet (114 items)

ItemValueConsolidated / Non-consolidated
Other ¥-8.43 million Consolidated
Other ¥16.60 million Consolidated
Other ¥8.17 million Consolidated
Other current liabilities clifrs ¥0.2 billion Consolidated
Other current assets caifrs ¥0.5 billion Consolidated
Other components of equity IFRS ¥0.1 billion Consolidated
Other financial assets ¥0.4 billion Consolidated
Other non current assets ncaifrs ¥1.15 million Consolidated
Goodwill ¥1.3 billion Consolidated
Goodwill ¥-0.2 billion Consolidated
Goodwill IFRS ¥1.1 billion Consolidated
Goodwill IFRS ¥1.1 billion Consolidated
Software ¥-82.34 million Consolidated
Software ¥0.2 billion Consolidated
Software in progress ¥0.1 billion Consolidated
Software in progress IFRS ¥0.1 billion Consolidated
Software IFRS ¥93.54 million Consolidated
Lease obligations ¥0.1 billion Consolidated
Lease obligations ¥0.2 billion Consolidated
Right of use assets IFRS ¥0.3 billion Consolidated
Borrowings ¥0.8 billion Consolidated
Borrowings ¥0.8 billion Consolidated
Retained earnings IFRS ¥1.8 billion Consolidated
Trade and other payables clifrs ¥0.9 billion Consolidated
Trade and other receivables caifrs ¥1.1 billion Consolidated
Tools, furniture and fixtures ¥0.3 billion Consolidated
Tools, furniture and fixtures ¥-0.2 billion Consolidated
Tools, furniture and fixtures ¥0.1 billion Consolidated
Buildings ¥0.1 billion Consolidated
Buildings ¥-85.51 million Consolidated
Buildings and accompanying facilities ¥76.99 million Consolidated
Buildings and accompanying facilities ¥-35.17 million Consolidated
Buildings and accompanying facilities IFRS ¥41.82 million Consolidated
Buildings IFRS ¥39.32 million Consolidated
Construction in progress ¥16.92 million Consolidated
Construction in progress IFRS ¥16.92 million Consolidated
Provisions nclifrs ¥54.69 million Consolidated
Investments accounted for using equity method IFRS ¥45.08 million Consolidated
Property, plant and equipment ¥0.5 billion Consolidated
Property, plant and equipment ¥-0.3 billion Consolidated
Property plant and equipment IFRS ¥0.2 billion Consolidated
Property plant and equipment IFRS ¥0.2 billion Consolidated
Income taxes payable ¥9.94 million Consolidated
Total current liabilities IFRS ¥2.0 billion Consolidated
Current assets IFRS ¥3.3 billion Consolidated
Intangible assets accumulated amortization and impairment losses IFRS ¥-0.2 billion Consolidated
Intangible assets acquisition cost IFRS ¥0.4 billion Consolidated
Intangible assets IFRS ¥0.3 billion Consolidated
Intangible assets IFRS ¥0.3 billion Consolidated
Cash and cash equivalents (IFRS) ¥1.7 billion Consolidated
Cash and cash equivalents (IFRS) ¥1.7 billion Consolidated
Net assets ¥2.6 billion Consolidated
Net assets ¥2.6 billion Consolidated
Total assets ¥5.7 billion Consolidated
Deferred tax assets IFRS ¥85.49 million Consolidated
Treasury shares IFRS ¥-0.14 million Consolidated
Equity attributable to owners of parent (IFRS) ¥2.6 billion Consolidated
Liabilities and equity IFRS ¥5.7 billion Consolidated
Liabilities IFRS ¥3.1 billion Consolidated
Capital surplus IFRS ¥0.2 billion Consolidated
Share capital IFRS ¥0.5 billion Consolidated
Non controlling interests IFRS ¥40.14 million Consolidated
Non current labilities IFRS ¥1.0 billion Consolidated
Non current assets IFRS ¥2.5 billion Consolidated
Other ¥8.43 million Parent only
Other ¥0.2 billion Parent only
Software ¥35.41 million Parent only
Software in progress ¥0.2 billion Parent only
Retained earnings ¥1.4 billion Parent only
Advances received ¥4.00 million Parent only
Prepaid expenses ¥32.06 million Parent only
Advance payments trade ¥0.1 billion Parent only
Non-current liabilities ¥0.7 billion Parent only
Non-current assets ¥1.7 billion Parent only
Accounts receivable - trade ¥0.1 billion Parent only
Tools, furniture and fixtures ¥36.38 million Parent only
Tools, furniture and fixtures ¥6.96 million Parent only
Buildings ¥70.21 million Parent only
Buildings and accompanying facilities ¥77.00 million Parent only
Buildings and accompanying facilities net ¥41.86 million Parent only
Buildings, net ¥32.98 million Parent only
Investments and other assets ¥1.4 billion Parent only
Investment securities ¥75.02 million Parent only
Lease and guarantee deposits ¥0.1 billion Parent only
Subscription rights to shares ¥0.19 million Parent only
Property, plant and equipment ¥81.80 million Parent only
Accounts receivable - other ¥51.63 million Parent only
Income taxes payable ¥2.50 million Parent only
Accrued expenses ¥0.1 billion Parent only
Accounts payable - other ¥73.32 million Parent only
Shareholders' equity ¥2.4 billion Parent only
Current liabilities ¥0.5 billion Parent only
Current assets ¥2.0 billion Parent only
Accumulated depreciation ¥-29.42 million Parent only
Accumulated depreciation ¥-37.23 million Parent only
Accumulated depreciation ¥-35.14 million Parent only
Intangible assets ¥0.2 billion Parent only
Cash and deposits ¥0.4 billion Parent only
Short-term loans receivable with resale agreement ¥1.0 billion Parent only
Net assets ¥2.4 billion Parent only
Net assets ¥2.4 billion Parent only
Total assets ¥3.7 billion Parent only
Deferred tax assets ¥0.1 billion Parent only
Retained earnings brought forward ¥1.4 billion Parent only
Treasury stock ¥-0.14 million Parent only
Liabilities ¥1.3 billion Parent only
Liabilities and net assets ¥3.7 billion Parent only
Capital surplus ¥0.5 billion Parent only
Legal capital surplus ¥0.5 billion Parent only
Capital stock ¥0.5 billion Parent only
Long-term loans payable ¥0.7 billion Parent only
Shares of subsidiaries and associates ¥1.1 billion Parent only
Deposits received ¥15.02 million Parent only
Current portion of long-term loans payable ¥0.3 billion Parent only

Statement of income (91 items)

ItemValueConsolidated / Non-consolidated
Other ¥7.28 million Consolidated
Other ¥3.03 million Consolidated
Other ¥-0.23 million Consolidated
Net change in fair value of equity instruments designated as measured at fair value through other comprehensive income net of tax items that will not be reclassified to profit or loss ociifrs ¥14.53 million Consolidated
Other comprehensive income IFRS ¥14.53 million Consolidated
Other comprehensive income IFRS ¥14.53 million Consolidated
Other income IFRS ¥51.12 million Consolidated
Other income IFRS ¥51.12 million Consolidated
Other expenses IFRS ¥6.40 million Consolidated
Other expenses IFRS ¥6.40 million Consolidated
Lease obligations ¥2.88 million Consolidated
Financial liabilities measured at amortized cost ¥13.56 million Consolidated
Financial assets measured at amortized cost ¥1.44 million Consolidated
Operating income ¥0.3 billion Consolidated
Net cash provided by (used in) operating activities ¥0.2 billion Consolidated
Basic earnings loss per share IFRS 10.44 yen Consolidated
Cost of sales IFRS ¥2.5 billion Consolidated
Gross profit IFRS ¥2.3 billion Consolidated
Net sales ¥4.8 billion Consolidated
Outsourcing expenses ¥0.9 billion Consolidated
Diluted earnings loss per share IFRS 10.41 yen Consolidated
Advertising expenses IFRS ¥0.4 billion Consolidated
Profit loss IFRS ¥0.2 billion Consolidated
Profit loss IFRS ¥0.2 billion Consolidated
Profit loss IFRS ¥0.2 billion Consolidated
Profit loss IFRS ¥0.2 billion Consolidated
Comprehensive income (IFRS) ¥0.2 billion Consolidated
Comprehensive income (IFRS) ¥0.2 billion Consolidated
Comprehensive income (IFRS) ¥0.2 billion Consolidated
Net income ¥0.1 billion Consolidated
Employee benefit expenses operating expenses IFRS ¥1.3 billion Consolidated
Total transactions with owners IFRS ¥-0.5 billion Consolidated
Net cash provided by (used in) investing activities (IFRS) ¥-0.1 billion Consolidated
Share of profit loss of investments accounted for using equity method IFRS ¥34.78 million Consolidated
Commission fees ¥0.5 billion Consolidated
Income tax expense IFRS ¥84.02 million Consolidated
Depreciation and amortization ¥0.3 billion Consolidated
Impairment loss ¥3.37 million Consolidated
Foreign exchange loss IFRS ¥3.03 million Consolidated
Net increase decrease in cash and cash equivalents IFRS ¥-0.3 billion Consolidated
Effect of exchange rate changes on cash and cash equivalents IFRS ¥-0.14 million Consolidated
Total of items that will not be reclassified to profit or loss ociifrs ¥14.53 million Consolidated
Profit loss before tax IFRS ¥0.3 billion Consolidated
Profit loss before tax IFRS ¥0.3 billion Consolidated
Government grant income IFRS ¥17.32 million Consolidated
Comprehensive income attributable to owners of parent IFRS ¥0.2 billion Consolidated
Net cash provided by (used in) financing activities (IFRS) ¥-0.4 billion Consolidated
Sales commissions IFRS ¥0.4 billion Consolidated
Selling general and administrative expenses IFRS ¥2.1 billion Consolidated
Change in scope of consolidation ssifrs ¥-27.74 million Consolidated
Dividendsofsurplus ¥-12.03 million Consolidated
Finance income IFRS ¥1.44 million Consolidated
Finance income IFRS ¥1.44 million Consolidated
Finance costs IFRS ¥19.46 million Consolidated
Finance costs IFRS ¥19.46 million Consolidated
Gain on sale of investments in subsidiaries and associates IFRS ¥12.04 million Consolidated
Profit loss attributable to non controlling interests IFRS ¥76.94 million Consolidated
Comprehensive income attributable to non controlling interests IFRS ¥76.97 million Consolidated
Other ¥0.53 million Parent only
Other ¥0.2 billion Parent only
Subsidy income ¥11.72 million Parent only
Interest income ¥8.09 million Parent only
Operating income ¥-0.1 billion Parent only
Non-operating income ¥20.35 million Parent only
Non-operating expenses ¥15.60 million Parent only
Loss on retirement of non-current assets ¥0.06 million Parent only
Cost of sales ¥0.1 billion Parent only
Gross profit (loss) ¥0.8 billion Parent only
Net sales ¥0.9 billion Parent only
Advertising expenses ¥0.46 million Parent only
Net income (loss) ¥-96.90 million Parent only
Net income (loss) ¥-96.90 million Parent only
Directors' compensations ¥67.74 million Parent only
Interest expenses ¥9.47 million Parent only
Fee expenses ¥84.15 million Parent only
Income taxes - current ¥-26.40 million Parent only
Income taxes ¥-30.91 million Parent only
Income taxes - deferred ¥-4.51 million Parent only
Depreciation ¥22.96 million Parent only
Impairment loss ¥0.67 million Parent only
Foreign exchange losses ¥2.23 million Parent only
Extraordinary income ¥96.02 million Parent only
Extraordinary loss ¥0.1 billion Parent only
Income (loss) before income taxes ¥-0.1 billion Parent only
Ordinary income ¥-0.1 billion Parent only
Salaries ¥0.2 billion Parent only
Sales commission ¥0.3 billion Parent only
Selling, general and administrative expenses ¥0.9 billion Parent only
Provision for bonuses ¥24.23 million Parent only
Loss on sale of shares of subsidiaries and associates ¥0.1 billion Parent only
Gain on sales of shares of subsidiaries and associates ¥96.02 million Parent only

Accounts unique to this company (8 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥-0.5 billion Consolidated
Revenue ¥-1.0 billion Consolidated
Revenue ¥0.1 billion Consolidated
Revenue ¥-86.80 million Consolidated
Revenue ¥22.45 million Consolidated
Revenue ¥14.49 million Consolidated
Revenue ¥1.10 million Parent only
Revenue ¥3.90 million Parent only

Statement of cash flows (24 items)

ItemValueConsolidated / Non-consolidated
Other ¥-46.86 million Consolidated
Repayments of lease obligations ¥-0.2 billion Consolidated
Interest paid ope cfifrs ¥-17.49 million Consolidated
Interest and dividends received ope cfifrs ¥1.44 million Consolidated
Increase (decrease) in trade and other payables ¥49.49 million Consolidated
Decrease (increase) in trade and other receivables ¥-81.89 million Consolidated
Proceeds from sale of subsidiaries inv cfifrs ¥98.61 million Consolidated
Subtotal ¥0.5 billion Consolidated
Purchase of investment securities inv cfifrs ¥-60.00 million Consolidated
Proceeds from sale of investment securities inv cfifrs ¥0.2 billion Consolidated
Share of loss profit of investments accounted for using equity method ope cfifrs ¥-34.78 million Consolidated
Proceeds from collection of leasehold deposits and guarantee deposits inv cfifrs ¥0.57 million Consolidated
Payments for leasehold deposits and guarantee deposits inv cfifrs ¥-3.56 million Consolidated
Purchase of property plant and equipment inv cfifrs ¥-72.36 million Consolidated
Proceeds from sale of property plant and equipment inv cfifrs ¥0.74 million Consolidated
Income taxes refund (paid) ¥-0.2 billion Consolidated
Depreciation and amortization ¥0.3 billion Consolidated
Impairment losses reversal of impairment losses ope cfifrs ¥3.37 million Consolidated
Purchase of intangible assets inv cfifrs ¥-0.2 billion Consolidated
Financial revenue ¥-1.44 million Consolidated
Financial expenses ¥16.43 million Consolidated
Proceeds from long term borrowings fin cfifrs ¥1.1 billion Consolidated
Repayments of long term borrowings fin cfifrs ¥-0.2 billion Consolidated
Dividends paid to non controlling interests fin cfifrs ¥-12.03 million Consolidated

Statement of changes in equity (2 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥-96.71 million Parent only
Net changes in items other than shareholders' equity ¥0.19 million Parent only
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥0.2 billion ConsolidatedDisclosed
Number of employees 193 ConsolidatedDisclosed
Net assets ¥2.6 billion ConsolidatedDisclosed
Net sales ¥4.8 billion ConsolidatedDisclosed
Operating income ¥0.3 billion ConsolidatedDisclosed
Ordinary income ¥-0.1 billion Parent onlyDisclosed
Net income ¥0.1 billion ConsolidatedDisclosed
Total assets ¥5.7 billion ConsolidatedDisclosed
Operating margin 6.8%ConsolidatedCalculated
Net margin 3.1%ConsolidatedCalculated
Sales per employee 25053917 yenConsolidatedCalculated
Total asset turnover 0.85 timesConsolidatedCalculated
Net assets to total assets 46.0%ConsolidatedCalculated
How to read the figures, and caveats

Terms

  • Consolidated: the parent company together with the subsidiaries it consolidates
  • Parent-only: the single company that filed the annual securities report
  • Calculated: a disclosed figure put through the formula shown
  • Not disclosed: no such value in the filing (not treated as zero)
  • Not retrieved: a value this page could not extract, including values in the filing that could not be matched. The same item may appear in another table
  • Segment: a business division the company uses in its disclosures
  • Industry median: the middle value among companies in the same industry that disclose the item
  • ★: position when every company is lined up by value (not a judgement of the company)See the formulas
  • Source: document name, period covered, filing date and where it was obtained
  • Tables scroll sideways

Key figures

  • Operating margin 6.8%　Operating income ÷ net sales 　＝ ¥0.3 billion ÷ ¥4.8 billion
    Operating income ÷ net sales. The denominator is Net sales (Consolidated, IFRS).
  • Net margin 3.1%　Net income ÷ net sales 　＝ ¥0.1 billion ÷ ¥4.8 billion
    Net income ÷ net sales. The denominator is Net sales (Consolidated, IFRS).
  • Sales per employee 25,053,917 yen　Sales or operating revenue ÷ employees 　＝ ¥4.8 billion ÷ 193 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
  • Total asset turnover 0.85 times　Sales or operating revenue ÷ total assets 　＝ ¥4.8 billion ÷ ¥5.7 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Consolidated, IFRS).
  • Net assets to total assets 46%　Net assets ÷ total assets 　＝ ¥2.6 billion ÷ ¥5.7 billion
    Net assets ÷ total assets. The denominator is Total assets (Consolidated, IFRS).

Company details

  • Representative　代表取締役グループCEO, gBizINFO

Business activities and revenue composition

  • Breakdown by business: machine transcription of segment information (business divisions used in disclosures) in the annual securities report. No table where segment sales differ from the disclosed total by more than 1%, or where the company reports a single business

Amounts by account

  • Totals and their component lines together; consolidated and parent-only figures mixed (right-hand column)

Selling, general and administrative expenses

  • Breakdown of selling, general and administrative expenses (costs of selling and running the company). Cost of sales not included
  • Each item: already inside the SG&A total (not added to it)

Finance

  • Net assets to total assets　Net assets ÷ total assets
  • Return on assets (ROA)　Net income ÷ total assets (consolidated)
  • Net assets per share　Consolidated
  • Free cash flow　Free cash flow: operating cash flow (cash generated by the business) plus investing cash flow (asset purchases, disposals and other investments), consolidated
  • Total assets　Consolidated
  • Goodwill (the part of the acquisition price above the net assets acquired)　42% of net assets (consolidated)

Capital allocation

  • ★: position when all companies are sorted by value and cut into fifths (a position, not a rating). The five items with ★: only where both numerator and denominator are available on a consolidated basisSee the formulas
  • Cash conversion　Net cash provided by (used in) operating activities ÷ operating income
  • Property, plant and equipment purchases relative to depreciation　Purchase of property, plant and equipment ÷ depreciation。Purchase of property, plant and equipment ¥72.36 million, over depreciation ¥0.3 billion

Long-term changes in performance

  • Revenue　Disclosed value for 2025 ÷ disclosed value for 2016

Year-on-year comparison

  • Year on year: calculated only where the item, reporting range and accounting standard match and the periods are consecutive
  • Comparison basis not confirmed: periods with a change of accounting standard or reporting range, a moved fiscal year end, or an unconfirmed period
  • ◆: a period where revenue moved 20% or more from the prior year, profit as a share of revenue moved 2.0 percentage points or more, or profit or loss changed sign. Item used named in the table and list. Not a ranking of companies

Earnings and net assets per share over time

  • Earnings per share = net profit ÷ shares; net assets per share = net assets ÷ shares. Disclosed values from the key financial indicators of the annual securities report. No share prices used

Return on equity over time

  • Return on equity (ROE): net profit as a proportion of equity. For Japanese companies, the disclosed value in the key financial indicators of the annual securities report (decimals converted to percentages)

Share ownership by holder category

  • Source: ownership table, annual securities report. Percentages as disclosed, calculated on trading units (some companies do not total exactly 100%). Foreign holders (total): institutions and individuals combined. “Individuals and others”: a register category (not necessarily the share actually held by individuals). Industry median: the middle value among companies in Information and Communication that disclose the item (industries with at least 5 companies only).

Major shareholders

  • Source: major shareholders table, annual securities report. Trust bank holdings as written (whose trust is not disclosed)

Research and development expenses and capital expenditure

  • Research and development: total in the R&D section of the annual securities report. Capital expenditure: this year’s actual spending in the capital expenditure overview (not a plan). Years: only those available in the annual securities reports on hand (one to four per company); no row for other years. Share of revenue: divided by consolidated revenue in the same annual securities report. Industry median: the middle value among companies in Information and Communication that disclose the item (industries with at least 5 companies only).

Revenue scale in the same industry

  • Revenue (disclosed values) of companies in the same industry, using the same grouping as the industry pages. Only the top three and the two companies either side of this one. Bar length relative to the largest company (100). An order of size, not a ranking of quality

Workforce information

  • All four: the reporting company (parent-only), as disclosed in the employee section of the annual securities report. Employees across the consolidated group: 193 (a different scope, kept apart from the four above). Industry median: the middle value among companies in Information and Communication that disclose the item (industries with at least 5 companies only).

People and organisation

  • Sales per employee　Net sales (or operating revenue) ÷ employees
  • Operating income per employee　Operating income ÷ employees
  • Women in managerial positions　Reporting company (parent only)
  • Average temporary staff　Consolidated, average headcount other than regular employees

Audit and disclosure information

  • Whether there is a going concern note (the accounting assumption that a company will continue operating), and audit information
  • Audit firm, audit fees, going concern note and accounting standard: facts written in the latest annual securities report and the audit report filed with it (not a judgement of the company). Going concern note: “note” when the note text is present, “not applicable” when the report states nothing to report, “cannot be determined” when neither appears. Note text not reproduced. Amended filings not shown (annual securities reports only)

Data sources and calculation methods

Primary source: the annual securities report of Link-U Group Inc. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 6010701028399 / Accounting standard: IFRS

  • Amounts: machine transcription of EDINET XBRL (no manual re-keying). Long narrative notes are text and not in the account list. Identifiers: machine transcription of the EDINET code list (retrieved 2026-08-22)
  • ★: position of the value calculated from disclosed figures among the 4,240 companies on this site, on a five-step scale. Not a judgement of the company. No forecasts usedThe formulas and how they are counted
  • No rank: net assets as a share of total assets, cash conversion and revenue per employee (size alone does not show quality). Industry median shown for comparison. Cash conversion of 100%: operating cash flow equal to operating profit
  • Profit-and-loss chart: only where “sales − cost of sales − SG&A = operating income” holds between disclosed values. Cost breakdown: the six largest SG&A items
  • Trend charts: key financial indicators of the annual securities report. Amounts in billions of yen (dividend per share in yen). Long-run chart joins reports filed in different years (newer report for overlapping years). Some items stop part-way after a change of accounting standard. A stock split changes the weight of one share. Consolidated and parent-only in separate tables
  • Revenue scale in the same industry: bars of revenue (disclosed values) of companies in the same industry grouping as the industry pages, largest first. Only the top three and the two companies either side of this one. Each company’s latest fiscal year. An order of size, not a ranking of quality or an investment view
  • Share prices: not published (no data source allows redistribution). No share-price-based indicators (such as the price earnings ratio) and no extension of past growth into the future
  • Average age, average length of service and average annual salary: the reporting company alone (the parent). At a holding company, a small head-office staff. Payout ratio (basic facts): dividend per share ÷ consolidated earnings per share, calculated here (the payout ratio in the annual securities report is the reporting company’s figure, on a different basis). Representative and founding date: gBizINFO (Ministry of Economy, Trade and Industry), some companies only
  • “Retrieved disclosed figures”: every value readable as a number from the annual securities report. Company-wide values only (no segment or other breakdowns)
  • Segment table: machine transcription of the segment information in the annual securities report. Business names as labelled by the company in its XBRL. No table where segment sales differ from the disclosed total by more than 1%. Adjustments, corporate, eliminations and “other” left out of the table and the share denominator, as they are not businesses
  • Breakdowns of amounts, not diagrams of how the business works. Who pays whom, and for what, is not in the disclosed figures; no lines drawn from guesswork