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Link and Motivation Inc.
(2170)
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Rating:68Neutral
Price Target:
¥664.00
▲(31.75% 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
Revenue Growth
Strong TTM revenue acceleration indicates expanding demand and continued business momentum. If sustained, this top-line growth can support operating scale, create additional opportunities for reinvestment, and strengthen the company’s competitive position over the next several quarters.
Negative Factors
Rising Leverage
Higher debt-to-equity and total debt increase the company’s financial risk and reduce flexibility if operating conditions weaken. Because cash flow covers only a modest portion of total debt, leverage could constrain future capital allocation and amplify pressure on results.
Read all positive and negative factors
Positive Factors
Negative Factors
Revenue Growth
Strong TTM revenue acceleration indicates expanding demand and continued business momentum. If sustained, this top-line growth can support operating scale, create additional opportunities for reinvestment, and strengthen the company’s competitive position over the next several quarters.
Read all positive factors
Link and Motivation Inc. (2170) vs. iShares MSCI Japan ETF (EWJ)
Market Cap
¥62.50B
Dividend Yield2.69%
Average Volume (3M)315.24K
Price to Earnings (P/E)40.9
Beta (1Y)0.73
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. Volume300,270
30 Day Avg. Volume315,243
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)32.2
Revenue Forecast (FY)¥46.78B
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
Negative
504.00
Price Trends
652.17
Negative
603.78
Positive
566.00
Positive
Market Momentum
-11.28
Positive
34.95
Neutral
14.40
Positive
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 650.76, below the 50-day MA of 652.17, and below the 200-day MA of 566.00, indicating a neutral trend. The MACD of -11.28 indicates Positive momentum. The RSI at 34.95 is Neutral, neither overbought nor oversold. The STOCH value of 14.40 is Positive, 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 |
|---|---|---|---|---|---|---|---|
82 Outperform | ¥1.23T | 32.78 | ― | 1.38% | 28.87% | 20.88% | |
81 Outperform | ¥22.85B | 19.27 | ― | 4.17% | 13.97% | 21.04% | |
80 Outperform | ¥112.77B | 13.30 | ― | 3.90% | 5.65% | 75.19% | |
77 Outperform | ¥26.43B | 11.72 | ― | 2.04% | ― | ― | |
68 Neutral | ¥62.50B | 40.93 | ― | 2.69% | 11.33% | -57.36% | |
68 Neutral | ¥32.42B | 11.67 | ― | 4.51% | 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 to Make AI Firm SELF a Wholly Owned Subsidiary via Share Exchange
Sep 9, 2026
Link and Motivation Inc. has approved a share exchange to make SELF Inc., provider of the enterprise generative AI service SELFBOT, a wholly owned subsidiary effective October 1, 2026. The transaction will be executed as a simple share exchange us...
Link and Motivation Nears Cap on ¥6 Billion Share Buyback Program
Sep 1, 2026
Link and Motivation Inc. has completed a share repurchase program authorized by its board in February 2026, acquiring 4,088,000 shares of common stock between August 1 and August 31, 2026 through market purchases on the Tokyo Stock Exchange. The l...
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...
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.