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Link and Motivation Inc. (JP:2170)
:2170
Japanese Market
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 2026 was ¥0.56. For the 2026 fiscal year, JP:2170's free cash flow was decreased by ¥ and operating cash flow was ¥0.14. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 1.15 1.25 1.38 0.97 0.91
Quick Ratio
 1.13 1.23 1.35 0.95 0.89
Cash Ratio
 0.52 0.81 0.85 0.56 0.52
Solvency Ratio
 0.15 0.14 0.29 0.25 0.22
Operating Cash Flow Ratio
 0.39 0.37 0.56 0.33 0.30
Short-Term Operating Cash Flow Coverage
 0.70 0.83 2.03 0.71 0.70
Net Current Asset Value
¥ -7.54B¥ -6.63B¥ -4.85B¥ -5.20B¥ -6.97B
Leverage Ratios
Debt-to-Assets Ratio
 0.42 0.38 0.35 0.36 0.38
Debt-to-Equity Ratio
 1.35 1.14 1.03 1.09 1.23
Debt-to-Capital Ratio
 0.57 0.53 0.51 0.52 0.55
Long-Term Debt-to-Capital Ratio
 0.35 0.34 0.34 0.11 0.20
Financial Leverage Ratio
 3.20 3.02 2.94 3.03 3.19
Debt Service Coverage Ratio
 0.66 0.82 2.11 0.79 0.78
Interest Coverage Ratio
 33.00 38.12 62.51 63.56 22.52
Debt to Market Cap
 0.25 0.24 0.13 0.12 0.10
Interest Debt Per Share
 155.13 144.81 109.15 100.22 101.03
Net Debt to EBITDA
 1.21 0.56 0.41 0.59 0.93
Profitability Margins
Gross Profit Margin
55.00%54.44%53.08%52.12%49.02%
EBIT Margin
13.79%13.68%15.19%13.66%11.13%
EBITDA Margin
18.15%18.06%19.76%18.63%16.42%
Operating Profit Margin
13.79%13.68%15.19%13.47%10.03%
Pretax Profit Margin
10.45%10.17%14.47%13.44%10.68%
Net Profit Margin
4.07%3.91%9.85%8.37%6.28%
Continuous Operations Profit Margin
5.13%4.87%10.82%9.23%6.61%
Net Income Per EBT
38.94%38.41%68.10%62.23%58.78%
EBT Per EBIT
75.77%74.35%95.29%99.80%106.48%
Return on Assets (ROA)
4.35%3.96%11.12%9.21%7.12%
Return on Equity (ROE)
13.04%11.94%32.71%27.96%22.72%
Return on Capital Employed (ROCE)
23.09%21.09%24.66%25.83%19.15%
Return on Invested Capital (ROIC)
8.61%8.17%15.92%12.63%8.77%
Return on Tangible Assets
6.87%6.16%16.96%14.72%12.00%
Earnings Yield
2.94%2.93%5.80%4.58%2.86%
Efficiency Ratios
Receivables Turnover
 9.31 8.65 9.14 9.37 9.94
Payables Turnover
 11.48 7.39 8.32 8.93 8.99
Inventory Turnover
 76.81 79.48 59.17 72.28 91.30
Fixed Asset Turnover
 11.62 10.62 10.07 8.11 8.39
Asset Turnover
 1.07 1.01 1.13 1.10 1.13
Working Capital Turnover Ratio
 15.26 11.35 22.04 -44.40 -10.26
Cash Conversion Cycle
 12.18 -2.60 2.28 3.15 0.15
Days of Sales Outstanding
 39.22 42.20 39.95 38.97 36.74
Days of Inventory Outstanding
 4.75 4.59 6.17 5.05 4.00
Days of Payables Outstanding
 31.79 49.39 43.84 40.87 40.59
Operating Cycle
 43.97 46.80 46.12 44.02 40.74
Cash Flow Ratios
Operating Cash Flow Per Share
 51.53 48.42 52.51 38.96 31.82
Free Cash Flow Per Share
 50.85 47.62 50.89 33.08 22.56
CapEx Per Share
 0.68 0.80 1.61 5.89 9.26
Free Cash Flow to Operating Cash Flow
 0.99 0.98 0.97 0.85 0.71
Dividend Paid and CapEx Coverage Ratio
 3.14 3.05 3.90 2.40 1.89
Capital Expenditure Coverage Ratio
 75.67 60.30 32.59 6.62 3.44
Operating Cash Flow Coverage Ratio
 0.34 0.34 0.48 0.39 0.32
Operating Cash Flow to Sales Ratio
 0.13 0.13 0.15 0.13 0.11
Free Cash Flow Yield
9.64%9.32%8.58%5.94%3.50%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 34.25 34.13 17.25 21.84 34.96
Price-to-Sales (P/S) Ratio
 1.37 1.33 1.70 1.83 2.20
Price-to-Book (P/B) Ratio
 4.77 4.07 5.64 6.11 7.94
Price-to-Free Cash Flow (P/FCF) Ratio
 10.46 10.73 11.65 16.84 28.59
Price-to-Operating Cash Flow Ratio
 10.52 10.55 11.29 14.30 20.27
Price-to-Earnings Growth (PEG) Ratio
 -0.60 -0.60 0.50 0.57 0.31
Price-to-Fair Value
 4.77 4.07 5.64 6.11 7.94
Enterprise Value Multiple
 8.74 7.94 9.01 10.40 14.30
Enterprise Value
 67.52B 59.53B 66.70B 65.78B 76.97B
EV to EBITDA
 8.68 7.94 9.01 10.40 14.30
EV to Sales
 1.58 1.43 1.78 1.94 2.35
EV to Free Cash Flow
 12.06 11.54 12.20 17.85 30.58
EV to Operating Cash Flow
 11.90 11.35 11.83 15.15 21.68
Tangible Book Value Per Share
 11.20 20.03 27.71 12.55 -4.16
Shareholders’ Equity Per Share
 113.62 125.43 105.09 91.22 81.18
Tax and Other Ratios
Effective Tax Rate
 0.51 0.52 0.25 0.31 0.38
Revenue Per Share
 388.98 383.24 348.84 304.83 293.79
Net Income Per Share
 15.83 14.97 34.37 25.50 18.45
Tax Burden
 0.39 0.38 0.68 0.62 0.59
Interest Burden
 0.76 0.74 0.95 0.98 0.96
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.41 0.41 0.38 0.34 0.35
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 3.26 3.23 1.53 1.53 1.01
Currency in JPY