# Ｌｉｎｋ−Ｕグループ（4446） FY2024 H1 半期報告書

Source: Komori (komori.app) — https://komori.app/company/4446/filing/2024-h1
提出日: 2025-03-14
対象期間: 2024-08-01 〜 2025-07-31
企業ページ: https://komori.app/company/4446
原本（EDINET）: https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VEN5.pdf

## 事業

Link-U Group is a Japan-based corporate group focused on internet services, operating with a single segment. Core business domains are Recurring Services and Initial Development/Maintenance Development Services. Recurring Services generate revenue from revenue share and monthly fixed subscription models. In the interim consolidated period ending 2025-01-31, Viewoon Co., Ltd. and Romanz Co., Ltd. were newly consolidated subsidiaries. The Japanese e-book market was estimated at 644.9 billion yen in fiscal 2023, up 42.6 billion yen (7.0%) from fiscal 2022. From 2024 onward, growth is expected to continue, reaching around 800 billion yen by fiscal 2028. According to the Ministry of Internal Affairs and Communications’ White Paper on Information and Communications in the Reiwa 6th year, the nominal GDP of Japan in 2022 was 54.7 trillion yen, accounting for 10.1% of all industries. Main businesses: Recurring Services (sales revenue: 2,394,512 thousand yen, YoY 164.1%), Initial Development/Maintenance Development Services (sales revenue: 229,996 thousand yen, YoY 118.1%). Interim financial highlights: net sales 2,624,509 thousand yen; operating profit 303,292 thousand yen; ordinary profit before tax 298,941 thousand yen; profit attributable to owners of parent 95,543 thousand yen; total assets 6,107,498 thousand yen; cash and cash equivalents 2,571,149 thousand yen; total equity 3,068,300 thousand yen. Strategies emphasize high-performance in-house server infrastructure and DX partnerships with content holders, development/operation of manga services, Webtoon production/distribution, localization, global manga service management, and content/service growth through marketing. In February 2025, Link-U Marketing decided to acquire Romanz’s stock to make it a 100% subsidiary, aiming to leverage Romanz’s know-how and marketing methods for content growth. IFRS-based interim consolidated financial statements with a transition date of August 1, 2023. Note: IFRS-based interim statements.

## 数字

- 設備投資: 18百万円
- フリーキャッシュフロー: 3億円

## セグメント

- リカーリングサービス / 売上高 24億円
- 初期開発・保守開発サービス / 売上高 2億円

## 有価証券報告書にだけ載る項目

- 大株主: 保有比率と、その変動。
- 役員: 取締役の氏名、在任年数、独立性。
- 設備の状況: 拠点、帳簿価額、敷地面積。