Link and Motivation Inc.(JP:2170)
Â¥599.000.00 (0.00%)
JP:2170
Link and Motivation Inc. financials statements
Â¥599.00
At close:0.00 (0.00%)
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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 Q2 2026 was ¥2.27B. For the 2026 fiscal year, JP:2170's free cash flow was decreased by ¥-27.00M and operating cash flow was ¥2.30B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.25 | 1.38 | 0.97 | 0.91 | 0.65 |
| Quick Ratio | 1.23 | 1.35 | 0.95 | 0.89 | 0.63 |
| Cash Ratio | 0.81 | 0.85 | 0.56 | 0.52 | 0.33 |
| Solvency Ratio | 0.14 | 0.29 | 0.25 | 0.22 | 0.17 |
| Operating Cash Flow Ratio | 0.37 | 0.56 | 0.33 | 0.30 | 0.29 |
| Short-Term Operating Cash Flow Coverage | 0.83 | 2.03 | 0.71 | 0.70 | 0.60 |
| Net Current Asset Value | ¥ -6.63B | ¥ -4.85B | ¥ -5.20B | ¥ -6.97B | ¥ -11.68B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.38 | 0.35 | 0.36 | 0.38 | 0.46 |
| Debt-to-Equity Ratio | 1.14 | 1.03 | 1.09 | 1.23 | 1.85 |
| Debt-to-Capital Ratio | 0.53 | 0.51 | 0.52 | 0.55 | 0.65 |
| Long-Term Debt-to-Capital Ratio | 0.34 | 0.34 | 0.11 | 0.20 | 0.19 |
| Financial Leverage Ratio | 3.02 | 2.94 | 3.03 | 3.19 | 4.01 |
| Debt Service Coverage Ratio | 0.62 | 2.04 | 0.79 | 0.78 | 0.54 |
| Interest Coverage Ratio | 38.12 | 62.51 | 63.56 | 22.52 | 11.87 |
| Debt to Market Cap | 0.24 | 0.13 | 0.12 | 0.10 | 0.15 |
| Interest Debt Per Share | 144.81 | 109.15 | 100.22 | 101.03 | 133.58 |
| Net Debt to EBITDA | 0.67 | 0.42 | 0.59 | 0.93 | 1.87 |
| Profitability Margins | |||||
| Gross Profit Margin | 54.44% | 53.08% | 52.12% | 49.02% | 46.99% |
| EBIT Margin | 10.53% | 14.71% | 13.66% | 11.13% | 6.37% |
| EBITDA Margin | 14.91% | 19.29% | 18.63% | 16.42% | 14.66% |
| Operating Profit Margin | 13.68% | 15.19% | 13.47% | 10.03% | 6.33% |
| Pretax Profit Margin | 10.17% | 14.47% | 13.44% | 10.68% | 5.83% |
| Net Profit Margin | 3.91% | 9.85% | 8.37% | 6.28% | 2.81% |
| Continuous Operations Profit Margin | 4.87% | 10.82% | 9.23% | 6.61% | 3.38% |
| Net Income Per EBT | 38.41% | 68.10% | 62.23% | 58.78% | 48.24% |
| EBT Per EBIT | 74.35% | 95.29% | 99.80% | 106.48% | 92.11% |
| Return on Assets (ROA) | 3.96% | 11.12% | 9.21% | 7.12% | 3.05% |
| Return on Equity (ROE) | 11.94% | 32.71% | 27.96% | 22.72% | 12.25% |
| Return on Capital Employed (ROCE) | 21.09% | 24.66% | 25.83% | 19.15% | 13.73% |
| Return on Invested Capital (ROIC) | 8.17% | 15.92% | 12.63% | 8.77% | 5.14% |
| Return on Tangible Assets | 6.16% | 16.96% | 14.72% | 12.00% | 4.98% |
| Earnings Yield | 2.93% | 5.80% | 4.58% | 2.86% | 1.59% |
| Efficiency Ratios | |||||
| Receivables Turnover | 8.65 | 9.14 | 9.37 | 9.94 | 8.48 |
| Payables Turnover | 7.39 | 8.32 | 8.93 | 8.99 | 8.26 |
| Inventory Turnover | 79.48 | 59.17 | 72.28 | 91.30 | 86.52 |
| Fixed Asset Turnover | 10.62 | 10.07 | 8.11 | 8.39 | 6.82 |
| Asset Turnover | 1.01 | 1.13 | 1.10 | 1.13 | 1.09 |
| Working Capital Turnover Ratio | 11.35 | 22.04 | -44.40 | -10.26 | -6.63 |
| Cash Conversion Cycle | -2.60 | 2.28 | 3.15 | 0.15 | 3.11 |
| Days of Sales Outstanding | 42.20 | 39.95 | 38.97 | 36.74 | 43.06 |
| Days of Inventory Outstanding | 4.59 | 6.17 | 5.05 | 4.00 | 4.22 |
| Days of Payables Outstanding | 49.39 | 43.84 | 40.87 | 40.59 | 44.17 |
| Operating Cycle | 46.80 | 46.12 | 44.02 | 40.74 | 47.28 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 48.42 | 52.51 | 38.96 | 31.82 | 41.01 |
| Free Cash Flow Per Share | 47.62 | 50.89 | 33.08 | 22.56 | 29.43 |
| Dividend Paid and CapEx Coverage Ratio | 3.05 | 3.90 | 2.40 | 1.89 | 2.18 |
| Capital Expenditure Coverage Ratio | 60.30 | 32.59 | 6.62 | 3.44 | 3.54 |
| Operating Cash Flow Coverage Ratio | 0.34 | 0.48 | 0.39 | 0.32 | 0.31 |
| Operating Cash Flow to Sales Ratio | 0.13 | 0.15 | 0.13 | 0.11 | 0.13 |
| Free Cash Flow Yield | 9.32% | 8.58% | 5.94% | 3.50% | 5.35% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 34.16 | 17.25 | 21.84 | 34.96 | 63.06 |
| Price-to-Sales (P/S) Ratio | 1.33 | 1.70 | 1.83 | 2.20 | 1.77 |
| Price-to-Book (P/B) Ratio | 4.07 | 5.64 | 6.11 | 7.94 | 7.73 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 10.73 | 11.65 | 16.84 | 28.59 | 18.69 |
| Price-to-Operating Cash Flow Ratio | 10.55 | 11.29 | 14.30 | 20.27 | 13.41 |
| Price-to-Earnings Growth (PEG) Ratio | -0.60 | 0.50 | 0.57 | 0.31 | -0.33 |
| Enterprise Value Multiple | 9.62 | 9.23 | 10.40 | 14.30 | 13.97 |
| Enterprise Value | 59.53B | 66.70B | 65.78B | 76.97B | 66.86B |
| EV to EBITDA | 9.62 | 9.23 | 10.40 | 14.30 | 13.97 |
| EV to Sales | 1.43 | 1.78 | 1.94 | 2.35 | 2.05 |
| EV to Free Cash Flow | 11.54 | 12.20 | 17.85 | 30.58 | 21.59 |
| EV to Operating Cash Flow | 11.35 | 11.83 | 15.15 | 21.68 | 15.49 |
| Tangible Book Value Per Share | 20.03 | 27.71 | 12.55 | -4.16 | -28.48 |
| Shareholders’ Equity Per Share | 125.43 | 105.09 | 91.22 | 81.18 | 71.19 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.52 | 0.25 | 0.31 | 0.38 | 0.42 |
| Revenue Per Share | 383.24 | 348.84 | 304.83 | 293.79 | 310.16 |
| Net Income Per Share | 14.97 | 34.37 | 25.50 | 18.45 | 8.72 |
| Tax Burden | 0.38 | 0.68 | 0.62 | 0.59 | 0.48 |
| Interest Burden | 0.97 | 0.98 | 0.98 | 0.96 | 0.92 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.41 | 0.38 | 0.34 | 0.35 | 0.35 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 3.23 | 1.53 | 1.53 | 1.01 | 2.28 |
Currency in JPY
