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STOCKS

Link and Motivation Inc. (JP:2170)

:2170

2170

Link and Motivation Inc.

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Link and Motivation Inc. (2170) Ratios

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Link and Motivation Inc. Ratios

JP:2170's free cash flow for Q1 2025 was ¥0.54. For the 2025 fiscal year, JP:2170's free cash flow was decreased by ¥ and operating cash flow was ¥0.13. See a summary of the company’s cash flow.

Ratios	TTM	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	1.41	0.97	0.91	0.65	0.71
Quick Ratio	1.38	0.95	0.89	0.63	0.70
Cash Ratio	0.87	0.56	0.52	0.33	0.40
Solvency Ratio	0.30	0.25	0.22	0.17	0.05
Operating Cash Flow Ratio	0.56	0.33	0.30	0.29	0.25
Short-Term Operating Cash Flow Coverage	1.11	0.71	0.70	0.60	0.53
Net Current Asset Value	¥ -4.60B	¥ -5.20B	¥ -6.97B	¥ -11.68B	¥ -24.78B
Leverage Ratios
Debt-to-Assets Ratio	0.39	0.36	0.38	0.46	0.69
Debt-to-Equity Ratio	1.12	1.09	1.21	1.85	7.55
Debt-to-Capital Ratio	0.53	0.52	0.55	0.65	0.88
Long-Term Debt-to-Capital Ratio	0.33	0.11	0.20	0.19	0.65
Financial Leverage Ratio	2.86	3.03	3.16	4.01	10.93
Debt Service Coverage Ratio	1.19	0.79	0.78	0.54	0.34
Interest Coverage Ratio	64.48	63.56	24.84	11.87	1.00
Debt to Market Cap	0.20	0.12	0.10	0.15	0.24
Interest Debt Per Share	123.40	100.22	101.03	133.58	272.78
Net Debt to EBITDA	0.57	0.59	0.93	1.87	6.07
Profitability Margins
Gross Profit Margin	53.18%	52.12%	49.02%	46.99%	41.54%
EBIT Margin	15.34%	13.66%	11.13%	6.37%	2.57%
EBITDA Margin	19.89%	18.63%	16.42%	14.66%	10.24%
Operating Profit Margin	15.73%	13.47%	11.07%	6.33%	0.68%
Pretax Profit Margin	15.15%	13.44%	10.68%	5.83%	0.16%
Net Profit Margin	10.16%	8.37%	6.28%	2.81%	-2.64%
Continuous Operations Profit Margin	11.18%	9.23%	6.61%	3.38%	-0.87%
Net Income Per EBT	67.02%	62.23%	58.78%	48.24%	-1603.45%
EBT Per EBIT	96.30%	99.80%	96.53%	92.11%	24.07%
Return on Assets (ROA)	11.71%	9.21%	7.11%	3.05%	-2.26%
Return on Equity (ROE)	35.84%	27.96%	22.47%	12.25%	-24.73%
Return on Capital Employed (ROCE)	25.88%	25.83%	21.07%	13.73%	0.96%
Return on Invested Capital (ROIC)	15.70%	12.63%	9.79%	5.14%	-11.25%
Return on Tangible Assets	17.76%	14.72%	11.97%	4.98%	-3.16%
Earnings Yield	7.35%	4.58%	2.86%	1.59%	-1.52%
Efficiency Ratios
Receivables Turnover	9.68	9.37	8.26	7.81	7.87
Payables Turnover	12.97	8.93	8.99	8.26	9.49
Inventory Turnover	64.87	72.28	91.30	86.52	110.29
Fixed Asset Turnover	10.32	8.11	8.39	6.82	2.53
Asset Turnover	1.15	1.10	1.13	1.09	0.86
Working Capital Turnover Ratio	9.71	-44.40	-10.26	-6.63	-11.89
Cash Conversion Cycle	15.21	3.15	7.62	6.79	11.23
Days of Sales Outstanding	37.72	38.97	44.21	46.74	46.39
Days of Inventory Outstanding	5.63	5.05	4.00	4.22	3.31
Days of Payables Outstanding	28.13	40.87	40.59	44.17	38.48
Operating Cycle	43.35	44.02	48.21	50.96	49.70
Cash Flow Ratios
Operating Cash Flow Per Share	52.74	38.96	31.82	41.01	37.84
Free Cash Flow Per Share	49.30	33.08	22.56	29.43	29.06
CapEx Per Share	3.44	5.89	9.26	11.58	8.78
Free Cash Flow to Operating Cash Flow	0.93	0.85	0.71	0.72	0.77
Dividend Paid and CapEx Coverage Ratio	3.35	2.40	1.89	2.18	2.37
Capital Expenditure Coverage Ratio	15.34	6.62	3.44	3.54	4.31
Operating Cash Flow Coverage Ratio	0.43	0.39	0.32	0.31	0.14
Operating Cash Flow to Sales Ratio	0.15	0.13	0.11	0.13	0.11
Free Cash Flow Yield	9.86%	5.94%	3.50%	5.35%	4.97%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	13.61	21.84	34.96	63.06	-66.00
Price-to-Sales (P/S) Ratio	1.38	1.83	2.20	1.77	1.74
Price-to-Book (P/B) Ratio	4.56	6.11	7.86	7.73	16.32
Price-to-Free Cash Flow (P/FCF) Ratio	10.14	16.84	28.59	18.69	20.13
Price-to-Operating Cash Flow Ratio	9.48	14.30	20.27	13.41	15.46
Price-to-Earnings Growth (PEG) Ratio	2.16	0.57	0.31	-0.32	0.35
Price-to-Fair Value	4.56	6.11	7.86	7.73	16.32
Enterprise Value Multiple	7.51	10.40	14.30	13.97	23.06
Enterprise Value	57.58B	65.78B	76.97B	66.86B	83.31B
EV to EBITDA	7.51	10.40	14.30	13.97	23.06
EV to Sales	1.49	1.94	2.35	2.05	2.36
EV to Free Cash Flow	10.97	17.85	30.58	21.59	27.32
EV to Operating Cash Flow	10.26	15.15	21.68	15.49	20.98
Tangible Book Value Per Share	31.29	12.55	-3.76	-28.48	-64.10
Shareholders’ Equity Per Share	109.64	91.22	82.10	71.19	35.84
Tax and Other Ratios
Effective Tax Rate	0.26	0.31	0.37	0.42	17.03
Revenue Per Share	361.86	304.83	293.79	310.16	336.23
Net Income Per Share	36.75	25.50	18.45	8.72	-8.86
Tax Burden	0.67	0.62	0.59	0.48	-16.03
Interest Burden	0.99	0.98	0.96	0.92	0.06
Research & Development to Revenue	0.00	0.00	0.00	0.00	0.00
SG&A to Revenue	0.09	0.34	0.39	0.39	0.36
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	1.43	1.53	1.01	2.28	68.45

Currency in JPY

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