Link and Motivation Inc.
2170・Prime Market・Services
Governance
A company with a Board of Corporate Auditors (also employing an executive officer system). Composed of 5 directors (2 outside) and 3 corporate auditors (2 outside). In June 2024, the company established a voluntary Nomination and Compensation Committee, the majority of whose members are independent outside directors, to strengthen fairness and transparency. The Board of Directors met 13 times during the year, with all directors and corporate auditors attending every meeting.
Risk Management
The company has established a system to periodically monitor, evaluate, and analyze risks and opportunities related to group management, provide instructions and supervision to group companies, and regularly report the content to the Board of Directors. Scenario analyses have also been conducted for climate change and human capital, which have been integrated into the company-wide risk management system.
Shareholder Returns
The company implements quarterly dividends four times a year. The dividend at the end of Q1 for FY2026 (ending December 2026) is ¥4.10 per share (an increase from ¥3.90 in the same quarter of the previous fiscal year), and the full-year forecast is ¥16.40 (an increase from ¥16.00 in the previous fiscal year). In addition, the company acquired treasury stock of ¥1,586 million during the first quarter under review.
Dividend Policy
The basic policy is to provide more proactive and long-term stable returns to shareholders, taking into comprehensive account the fiscal period's performance, the future management environment, investment plans, and other factors. Quarterly dividends have been introduced, to be paid four times a year. The decision-making body for dividends is the Board of Directors. Internal reserves are allocated to M&A, human resources, and capital expenditures. The annual dividend forecast for FY2026 (ending December 2026) is ¥16.40 per share (¥4.10 at the end of Q1, ¥4.10 at the end of Q2, ¥4.10 at the end of Q3, and ¥4.10 at fiscal year-end).
ESG
Systematic sustainability disclosure centered on climate change (1.5°C/4°C scenario analysis, Scope 1–3 emissions disclosure) and human capital (ISO 30414 certification, engagement ratings, disclosure of quantitative KPIs such as human capital ROI). The company has set a target of achieving carbon neutrality by 2050, and total Scope 3 emissions were reduced by approximately 13% compared to 2024 (2025: 20,106 tCO2).
Last updated: March 24, 2026