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Link and Motivation Inc.
(2170)
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Rating:68Neutral
Price Target:
¥749.00
▲(48.61% Upside)
Action:Reiterated
Date:08/20/26
The score is driven primarily by solid financial performance (strong revenue momentum and cash generation, tempered by weaker net margins and rising leverage) and supportive technical momentum (price above key moving averages with positive MACD). These positives are meaningfully offset by expensive valuation (high P/E), which increases sensitivity to any slowdown in growth or profitability.
Positive Factors
Accelerating Revenue Growth
Accelerating top-line growth indicates stronger demand and market traction. If sustained, it can support operating leverage, broaden the company’s client base, and provide a durable foundation for future cash generation.
Negative Factors
Reduced Net Profitability
The decline in net margin shows that stronger revenue is converting less effectively into bottom-line earnings. Higher below-the-line costs or weaker profit conversion could constrain reinvestment capacity and make results more sensitive to operating changes.
Read all positive and negative factors
Positive Factors
Negative Factors
Accelerating Revenue Growth
Accelerating top-line growth indicates stronger demand and market traction. If sustained, it can support operating leverage, broaden the company’s client base, and provide a durable foundation for future cash generation.
Read all positive factors
Link and Motivation Inc. (2170) vs. iShares MSCI Japan ETF (EWJ)
Market Cap
¥72.37B
Dividend Yield2.33%
Average Volume (3M)338.46K
Price to Earnings (P/E)47.3
Beta (1Y)0.66
Revenue Growth11.33%
EPS Growth-57.36%
CountryJP
Employees1,629
SectorIndustrials
Sector Strength72
IndustryConsulting Services
Share Statistics
EPS (TTM)14.88
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
Established in 2000 and based in Tokyo, Japan, Link and Motivation Inc. delivers a wide array of consulting and cloud-based solutions. The company's core offerings include specialized consulting, training programs, and cloud platforms designed to ...
Link and Motivation Inc. Financial Statement Overview
Summary
Income Statement
72
Positive
Balance Sheet
57
Neutral
Cash Flow
78
Positive
| Breakdown | TTM | Dec 2025 | Dec 2024 | Dec 2023 | Dec 2022 | Dec 2021 |
|---|---|---|---|---|---|---|
Income Statement | ||||||
| Total Revenue | 43.85B | 41.52B | 37.46B | 33.97B | 32.78B | 32.64B |
| Gross Profit | 24.21B | 22.61B | 19.88B | 17.70B | 16.07B | 15.34B |
| EBITDA | 6.36B | 6.19B | 7.22B | 6.33B | 5.38B | 4.79B |
| Net Income | 1.65B | 1.62B | 3.69B | 2.84B | 2.06B | 919.00M |
Balance Sheet | ||||||
| Total Assets | 42.36B | 41.00B | 33.18B | 30.84B | 28.91B | 30.06B |
| Cash, Cash Equivalents and Short-Term Investments | 7.87B | 11.37B | 8.61B | 7.39B | 6.11B | 4.92B |
| Total Debt | 18.13B | 15.54B | 11.63B | 11.10B | 11.13B | 13.88B |
| Total Liabilities | 26.47B | 24.18B | 18.79B | 17.90B | 17.66B | 21.41B |
| Stockholders Equity | 12.28B | 13.59B | 11.29B | 10.16B | 9.06B | 7.49B |
Cash Flow | ||||||
| Free Cash Flow | 5.89B | 5.16B | 5.46B | 4.22B | 3.42B | 3.99B |
| Operating Cash Flow | 5.95B | 5.25B | 5.64B | 4.34B | 3.55B | 4.32B |
| Investing Cash Flow | -2.95B | -2.68B | -1.94B | 738.00M | 1.18B | -1.48B |
| Financing Cash Flow | -821.00M | 237.00M | -2.49B | -3.81B | -3.53B | -4.37B |
Link and Motivation Inc. Technical Analysis
Positive
504.00
Price Trends
591.68
Positive
574.60
Positive
540.61
Positive
Market Momentum
22.19
Negative
70.72
Negative
85.34
Negative
Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:2170, the sentiment is Positive. The current price of 504 is below the 20-day moving average (MA) of 634.35, below the 50-day MA of 591.68, and below the 200-day MA of 540.61, indicating a bullish trend. The MACD of 22.19 indicates Negative momentum. The RSI at 70.72 is Negative, neither overbought nor oversold. The STOCH value of 85.34 is Negative, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive 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 |
|---|---|---|---|---|---|---|---|
82 Outperform | ¥1.12T | 28.70 | ― | 1.30% | 28.87% | 20.88% | |
81 Outperform | ¥26.19B | 22.15 | ― | 3.50% | 13.97% | 21.04% | |
80 Outperform | ¥112.38B | 13.15 | ― | 3.44% | 5.65% | 75.19% | |
77 Outperform | ¥28.66B | 12.61 | ― | 2.18% | ― | ― | |
68 Neutral | ¥72.37B | 47.31 | ― | 2.96% | 11.33% | -57.36% | |
68 Neutral | ¥33.10B | 11.90 | ― | 4.39% | 20.39% | 40.37% | |
63 Neutral | $10.79B | 15.43 | 7.44% | 2.01% | 2.89% | -14.66% |
* Industrials Sector Average
JP:2170
Link and Motivation Inc.
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Link and Motivation Inc. Corporate Events
Link and Motivation Boosts Earnings, Expands AI Services and Shareholder Returns
Aug 10, 2026
Link and Motivation reported substantial year-on-year gains in revenue and gross profit for the first half of 2026, with operating income rising slightly and progress toward full-year earnings forecasts exceeding the halfway mark. The company is a...
Link and Motivation Boosts Shareholder Benefits With 10% Digital Gift Increase
Aug 10, 2026
Link and Motivation Inc. has approved an expansion of its shareholder benefits program, increasing the value of its twice-yearly Digital Gift by 10% for investors holding at least 1,000 shares for more than 12 months. The enhanced rewards aim to b...
Link and Motivation Moves to Acquire AI Firm SELF via Share Exchange
Aug 10, 2026
Link and Motivation’s board has approved a basic agreement to begin discussions on making SELF Inc. a wholly owned subsidiary via a simple share exchange. The planned deal would use only treasury shares of Link and Motivation as consideratio...
Link and Motivation Posts Higher First-Half Revenues and Eyes Strong Earnings Surge in 2026
Aug 10, 2026
Link and Motivation Inc. reported consolidated revenues of ¥22.27 billion for the six months ended June 30, 2026, up 11.7% year on year, with operating income rising 2.2% to ¥3.23 billion and net income increasing 5.0% to ¥2.18 bill...
Link and Motivation Advances Share Buyback Program, Reaching Over 50% of Authorized Amount
Aug 3, 2026
Link and Motivation Inc. reported progress on its ongoing share repurchase program, authorized under its Articles of Incorporation and a February 12, 2026 board resolution. The company repurchased 1,243,000 shares of common stock for approximately...
Link and Motivation Reports June Pause in Ongoing Share Buyback Program
Jul 1, 2026
Link and Motivation Inc., a Tokyo Prime Market–listed provider of human resources and organizational consulting services, continues to emphasize shareholder returns while supporting corporate clients with engagement-focused HR solutions and ...
Link and Motivation Sees Major Share Transfer to Stable Long-Term Holders
Jun 3, 2026
Link and Motivation Inc. disclosed that TOKIO Corporation Inc. and YUUKI Corporation Inc. will each acquire 9,550,000 shares from existing shareholder Phoenix Co., Ltd., representing 8.62% of the company’s total voting rights apiece. The tra...
Link and Motivation Reports Progress and Pause in Ongoing Share Buyback Program
Jun 1, 2026
Link and Motivation Inc. reported on the progress of its ongoing share repurchase program authorized by its board in February 2026, revealing that no shares were bought back in the latest monthly period from May 1 to May 31, 2026, despite having a...
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.