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STOCKS

Link and Motivation Inc. (JP:2170)

:2170

2170

Link and Motivation Inc.

RESEARCH TOOLSreports

Link and Motivation Inc. (2170) Ratios

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3 Followers

Link and Motivation Inc. Ratios

JP:2170's free cash flow for Q4 2025 was ¥0.54. For the 2025 fiscal year, JP:2170's free cash flow was decreased by ¥ and operating cash flow was ¥0.11. See a summary of the company’s cash flow.

Ratios	TTM	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	1.25	1.25	1.38	0.97	0.91
Quick Ratio	1.23	1.23	1.35	0.95	0.89
Cash Ratio	0.81	0.81	0.85	0.56	0.52
Solvency Ratio	0.14	0.14	0.29	0.25	0.22
Operating Cash Flow Ratio	0.37	0.37	0.56	0.33	0.30
Short-Term Operating Cash Flow Coverage	0.83	0.83	2.03	0.71	0.70
Net Current Asset Value	¥ -6.63B	¥ -6.63B	¥ -4.85B	¥ -5.20B	¥ -6.97B
Leverage Ratios
Debt-to-Assets Ratio	0.43	0.43	0.35	0.36	0.38
Debt-to-Equity Ratio	1.31	1.31	1.03	1.09	1.23
Debt-to-Capital Ratio	0.57	0.57	0.51	0.52	0.55
Long-Term Debt-to-Capital Ratio	0.40	0.40	0.34	0.11	0.20
Financial Leverage Ratio	3.02	3.02	2.94	3.03	3.19
Debt Service Coverage Ratio	0.83	0.82	2.03	0.79	0.78
Interest Coverage Ratio	38.12	38.12	62.51	63.56	22.52
Debt to Market Cap	0.26	0.28	0.13	0.12	0.10
Interest Debt Per Share	169.47	165.30	109.15	100.22	101.03
Net Debt to EBITDA	0.85	0.85	0.42	0.59	0.93
Profitability Margins
Gross Profit Margin	54.44%	54.44%	53.08%	52.12%	49.02%
EBIT Margin	13.82%	13.68%	14.64%	13.66%	11.13%
EBITDA Margin	18.20%	18.06%	19.22%	18.63%	16.42%
Operating Profit Margin	13.68%	13.68%	15.19%	13.47%	10.03%
Pretax Profit Margin	10.03%	10.17%	14.47%	13.44%	10.68%
Net Profit Margin	3.91%	3.91%	9.85%	8.37%	6.28%
Continuous Operations Profit Margin	4.87%	4.87%	10.82%	9.23%	6.61%
Net Income Per EBT	38.93%	38.41%	68.11%	62.23%	58.78%
EBT Per EBIT	73.35%	74.35%	95.27%	99.80%	106.48%
Return on Assets (ROA)	3.96%	3.96%	11.12%	9.21%	7.12%
Return on Equity (ROE)	12.33%	11.94%	32.71%	27.96%	22.72%
Return on Capital Employed (ROCE)	21.09%	21.09%	24.66%	25.83%	19.15%
Return on Invested Capital (ROIC)	8.05%	8.17%	15.92%	12.63%	8.77%
Return on Tangible Assets	6.16%	6.16%	16.96%	14.72%	12.00%
Earnings Yield	2.79%	2.93%	5.80%	4.58%	2.86%
Efficiency Ratios
Receivables Turnover	8.65	8.65	9.14	9.37	9.94
Payables Turnover	7.39	7.39	8.32	8.93	8.99
Inventory Turnover	79.48	79.48	59.17	72.28	91.30
Fixed Asset Turnover	10.62	10.62	10.07	8.11	8.39
Asset Turnover	1.01	1.01	1.13	1.10	1.13
Working Capital Turnover Ratio	10.99	11.35	22.04	-44.40	-10.26
Cash Conversion Cycle	-2.60	-2.60	2.28	3.15	0.15
Days of Sales Outstanding	42.20	42.20	39.95	38.97	36.74
Days of Inventory Outstanding	4.59	4.59	6.17	5.05	4.00
Days of Payables Outstanding	49.39	49.39	43.84	40.87	40.59
Operating Cycle	46.80	46.80	46.12	44.02	40.74
Cash Flow Ratios
Operating Cash Flow Per Share	49.64	48.42	52.51	38.96	31.82
Free Cash Flow Per Share	48.82	47.62	50.89	33.08	22.56
CapEx Per Share	0.82	0.80	1.61	5.89	9.26
Free Cash Flow to Operating Cash Flow	0.98	0.98	0.97	0.85	0.71
Dividend Paid and CapEx Coverage Ratio	3.05	3.05	3.90	2.40	1.89
Capital Expenditure Coverage Ratio	60.30	60.30	32.59	6.62	3.44
Operating Cash Flow Coverage Ratio	0.30	0.30	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	8.51%	9.32%	8.58%	5.94%	3.50%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	35.84	34.13	17.25	21.84	34.96
Price-to-Sales (P/S) Ratio	1.46	1.33	1.70	1.83	2.20
Price-to-Book (P/B) Ratio	4.28	4.07	5.64	6.11	7.94
Price-to-Free Cash Flow (P/FCF) Ratio	11.75	10.73	11.65	16.84	28.59
Price-to-Operating Cash Flow Ratio	11.08	10.55	11.29	14.30	20.27
Price-to-Earnings Growth (PEG) Ratio	-0.63	-0.60	0.50	0.57	0.31
Price-to-Fair Value	4.28	4.07	5.64	6.11	7.94
Enterprise Value Multiple	8.86	8.24	9.26	10.40	14.30
Enterprise Value	66.99B	61.75B	66.70B	65.78B	76.97B
EV to EBITDA	8.86	8.24	9.26	10.40	14.30
EV to Sales	1.61	1.49	1.78	1.94	2.35
EV to Free Cash Flow	12.98	11.97	12.20	17.85	30.58
EV to Operating Cash Flow	12.77	11.77	11.83	15.15	21.68
Tangible Book Value Per Share	20.53	20.03	27.68	12.55	-4.16
Shareholders’ Equity Per Share	128.59	125.43	105.09	91.22	81.18
Tax and Other Ratios
Effective Tax Rate	0.53	0.52	0.25	0.31	0.38
Revenue Per Share	392.89	383.24	348.84	304.83	293.79
Net Income Per Share	15.35	14.97	34.37	25.50	18.45
Tax Burden	0.39	0.38	0.68	0.62	0.59
Interest Burden	0.73	0.74	0.99	0.98	0.96
Research & Development to Revenue	0.00	0.00	0.00	0.00	0.00
SG&A to Revenue	0.00	0.00	0.38	0.34	0.35
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	3.23	3.23	1.53	1.53	1.01

Currency in JPY