Link and Motivation Inc. (JP:2170)
:2170
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Link and Motivation Inc.
(2170)
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Rating:62Neutral
Price Target:
¥565.00
▲(12.10% Upside)
Action:Reiterated
Date:05/15/26
The score is driven primarily by solid revenue growth and strong free-cash-flow generation, offset by the sharp recent drop in net profitability and a meaningfully levered balance sheet with rising debt into TTM. Technical signals are weak (below key short-term averages with negative MACD), while valuation is mixed—supported by the dividend yield but clouded by a negative P/E.
Positive Factors
Free cash flow strength
Consistently strong free cash flow that closely tracks net income implies high cash conversion and operational cash quality. Over 2-6 months this sustains capacity to fund operations, pay dividends, invest in platform development, and amortize debt without relying on external financing.
Negative Factors
Elevated leverage
Debt above equity and a ~1.0–1.1 debt-to-equity ratio reduce financial flexibility for a services firm. Over several months this constrains the company's ability to invest opportunistically, raises interest expense sensitivity, and increases vulnerability to slower demand or refinancing stress.
Read all positive and negative factors
Positive Factors
Negative Factors
Free cash flow strength
Consistently strong free cash flow that closely tracks net income implies high cash conversion and operational cash quality. Over 2-6 months this sustains capacity to fund operations, pay dividends, invest in platform development, and amortize debt without relying on external financing.
Read all positive factors
Link and Motivation Inc. (2170) vs. iShares MSCI Japan ETF (EWJ)
Market Cap
¥54.99B
Dividend Yield2.96%
Average Volume (3M)338.46K
Price to Earnings (P/E)17.6
Beta (1Y)1.13
Revenue Growth11.21%
EPS Growth-55.71%
CountryJP
Employees1,484
SectorIndustrials
Sector Strength72
IndustryConsulting Services
Share Statistics
EPS (TTM)15.82
Shares Outstanding110,937,010
10 Day Avg. Volume315,560
30 Day Avg. Volume338,456
Financial Highlights & Ratios
PEG Ratio-0.60
Price to Book (P/B)4.07
Price to Sales (P/S)1.33
P/FCF Ratio10.73
Enterprise Value/Market CapN/A
Enterprise Value/RevenueN/A
Enterprise Value/Gross ProfitN/A
Enterprise Value/EbitdaN/A
Forecast
1Y Price TargetN/A
Price Target UpsideN/A
Rating ConsensusN/A
Number of Analyst Covering0
EPS Forecast (FY)31.5
Revenue Forecast (FY)¥46.94B
Link and Motivation Inc. Business Overview & Revenue Model
Company Description
Link and Motivation Inc. provides consulting and cloud services in Japan. It offers consulting, training package, and cloud services for employee engagement; corporate branding services; personnel placement and temp staff services; and venture inc...
How the Company Makes Money
Link and Motivation Inc. generates revenue through its consulting services, which help companies improve organizational performance and employee engagement. It also makes money from its education and training programs that support skill developmen...
Link and Motivation Inc. Financial Statement Overview
Summary
Income Statement
74
Positive
Balance Sheet
58
Neutral
Cash Flow
77
Positive
| Breakdown | TTM | Dec 2025 | Dec 2024 | Dec 2023 | Dec 2022 | Dec 2021 |
|---|---|---|---|---|---|---|
Income Statement | ||||||
| Total Revenue | 42.84B | 41.52B | 37.46B | 33.97B | 32.78B | 32.64B |
| Gross Profit | 23.56B | 22.61B | 19.88B | 17.70B | 16.07B | 15.34B |
| EBITDA | 7.78B | 7.50B | 7.40B | 6.26B | 5.02B | 5.42B |
| Net Income | 1.74B | 1.62B | 3.69B | 2.84B | 2.06B | 919.00M |
Balance Sheet | ||||||
| Total Assets | 40.06B | 41.00B | 33.18B | 30.84B | 28.91B | 30.06B |
| Cash, Cash Equivalents and Short-Term Investments | 7.50B | 11.37B | 8.61B | 7.39B | 6.11B | 4.92B |
| Total Debt | 16.91B | 15.54B | 11.63B | 11.10B | 11.13B | 13.88B |
| Total Liabilities | 24.14B | 24.18B | 18.79B | 17.90B | 17.66B | 21.41B |
| Stockholders Equity | 12.51B | 13.59B | 11.29B | 10.16B | 9.06B | 7.49B |
Cash Flow | ||||||
| Free Cash Flow | 5.60B | 5.16B | 5.46B | 4.22B | 3.42B | 3.99B |
| Operating Cash Flow | 5.67B | 5.25B | 5.64B | 4.34B | 3.55B | 4.32B |
| Investing Cash Flow | -2.88B | -2.68B | -1.94B | 738.00M | 1.18B | -1.48B |
| Financing Cash Flow | -951.00M | 237.00M | -2.49B | -3.81B | -3.53B | -4.37B |
Link and Motivation Inc. Technical Analysis
Negative
504.00
Price Trends
557.20
Negative
537.66
Negative
525.25
Positive
Market Momentum
-5.27
Positive
43.80
Neutral
40.44
Neutral
Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:2170, the sentiment is Negative. The current price of 504 is below the 20-day moving average (MA) of 548.05, below the 50-day MA of 557.20, and below the 200-day MA of 525.25, indicating a neutral trend. The MACD of -5.27 indicates Positive momentum. The RSI at 43.80 is Neutral, neither overbought nor oversold. The STOCH value of 40.44 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for JP:2170.
Link and Motivation Inc. Peers Comparison
UnderperformOutperform
Sector (63)
Name | Overall Rating | Market Cap | P/E Ratio | ROE | Dividend Yield | Revenue Growth | EPS Growth |
|---|---|---|---|---|---|---|---|
78 Outperform | ¥849.39B | 14.50 | ― | 1.30% | 27.81% | 23.24% | |
77 Outperform | ¥24.43B | 20.79 | ― | 3.50% | 11.96% | 10.15% | |
72 Outperform | ¥31.09B | 10.82 | ― | 4.39% | 17.36% | 0.17% | |
72 Outperform | ¥103.66B | 18.63 | ― | 3.44% | 6.52% | 74.47% | |
71 Outperform | ¥23.32B | 8.30 | ― | 2.18% | ― | ― | |
63 Neutral | $10.79B | 15.43 | 7.44% | 2.01% | 2.89% | -14.66% | |
62 Neutral | ¥54.99B | 17.56 | ― | 2.96% | 11.21% | -55.71% |
* Industrials Sector Average
JP:2170
Link and Motivation Inc.
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2.03%
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Link and Motivation Inc. Corporate Events
Link and Motivation Lifts Earnings and Launches Record Share Buyback as Cloud Services Expand
May 14, 2026
Link and Motivation reported substantial year-on-year increases in revenue, gross profit and operating income for the first quarter ended March 31, 2026, with performance tracking in line with internal expectations. Since February, the company has...
Link and Motivation Posts Strong Q1 Earnings and Confirms Robust 2026 Outlook
May 14, 2026
Link and Motivation Inc. reported solid first-quarter results for the period ended March 31, 2026, with revenues rising 14.1% year-on-year to ¥10.69 billion and operating income climbing 21.9%, reflecting improved profitability. Net income at...
Link and Motivation Reaches Over One-Third of Planned ¥6 Billion Share Buyback
May 1, 2026
Link and Motivation Inc. has continued executing a board-approved share repurchase program, buying back 1,485,600 shares of common stock on the market between April 1 and April 30, 2026, for a total of ¥913,077,889. The purchases are being co...
Link and Motivation Completes Treasury Share Disposal for Restricted Stock Compensation
Apr 24, 2026
Link and Motivation Inc., a Tokyo Prime Market-listed provider of human resources and organizational development services, focuses on employee engagement, motivation, and equity-based incentives for corporate clients. The company aims to support b...
Link and Motivation Reports One-Quarter Progress on ¥6 Billion Share Buyback
Apr 1, 2026
Link and Motivation Inc. has reported progress on its ongoing share repurchase program authorized by the board in February 2026, under which it may buy back up to 12 million shares, or about 10.82% of its outstanding stock, for a maximum of ¥...
Link and Motivation to Grant Restricted Stock via Disposal of Treasury Shares
Mar 26, 2026
Link and Motivation Inc. has approved the disposal of 45,900 treasury shares as restricted stock compensation, priced at 543 yen per share for a total value of 24.9 million yen. The shares will be allotted on April 24, 2026 to three executive offi...
Link and Motivation Reports Early Progress on ¥6 Billion Share Buyback Program
Mar 2, 2026
Link and Motivation Inc. has disclosed the progress of its ongoing share repurchase program authorized by its board on February 12, 2026, under which it executed market purchases of 752,100 common shares for a total of approximately ¥409 mill...
Glossary
BuyA stock rated as a "Buy" is expected to perform better than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock is likely to deliver higher returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
HoldA stock rated as a "Hold" is expected to perform in line with the overall market or a specific benchmark. This rating indicates that the stock is neither particularly compelling nor unfavorable for investment. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
SellA stock rated as a "Sell" is expected to perform worse than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock may deliver lower returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
Disclaimer
This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.