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Link and Motivation Inc. (2170) AI Stock Analysis
Link and Motivation Inc.
(TSE/TYO:2170)
The score of 71 is primarily driven by the company's exceptional free cash flow generation and strong technical bullish momentum. These notable strengths are partially offset by a lofty P/E valuation multiple and recent margin contractions that demand careful monitoring.
Link and Motivation Inc. (2170) vs. iShares MSCI Japan ETF (EWJ)
- Market Cap
- JPY 62.14B
- Dividend Yield
- 2.81%
- Average Volume (3M)
- 464.30K
- Price to Earnings (P/E)
- 39.2
- Beta (1Y)
- 0.70
- Revenue Growth
- 11.33%
- EPS Growth
- -57.36%
- Country
- Japan
- Employees
- 1,629
- Sector
- Industrials
- Sector Strength
- 63
- Industry
- Consulting Services
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 fos...
Link and Motivation Inc. Financial Statement Overview
Summary
Anchored by phenomenal cash flow generation and steady revenue expansion, the firm shows a structurally solid financial footing. However, recent contractions in net profitability and rising debt levels weigh down the overall performance.
Income Statement
65PositiveBalance Sheet
62PositiveCash Flow
88Very 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
Price Trends
Market Momentum
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 585.00 is below the 20-day moving average (MA) of 597.70, below the 50-day MA of 643.21, and above the 200-day MA of 573.52, indicating a neutral trend. The MACD of -16.44 indicates Negative momentum. The RSI at 35.84 is Neutral, neither overbought nor oversold. The STOCH value of 30.44 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
Overall Rating
JP:975783Outperform
JP:653282Outperform
JP:964481.25Outperform
JP:703381Outperform- JP:217071Outperform
JP:479267Neutral
Financial Indicators
| Name | Overall Rating | Market Cap | P/E Ratio | ROE | Dividend Yield | Revenue Growth | EPS Growth |
|---|---|---|---|---|---|---|---|
| JP:9757 | 83Outperform | JPY 117.71B | 13.77 | ― | 3.74% | 5.65% | 75.19% |
| JP:6532 | 82Outperform | JPY 1.77T | 41.59 | ― | 0.97% | 32.48% | 24.82% |
| JP:9644 | 81Outperform | JPY 22.51B | 19.04 | ― | 4.20% | 13.97% | 21.04% |
| JP:7033 | 81Outperform | JPY 27.52B | 12.11 | ― | 1.95% | ― | ― |
| JP:2170 | 71Outperform | JPY 59.93B | 39.18 | ― | 2.81% | 11.33% | -57.36% |
| JP:4792 | 67Neutral | JPY 32.68B | 11.75 | ― | 4.48% | 20.39% | 40.37% |
| Sector * | 63Neutral | $10.79B | 15.43 | 7.44% | 2.01% | 2.89% | -14.66% |
* Industrials Sector Average
Performance Comparison
| Show on chart | Ticker | Company Name | Price | Change | % Change |
|---|---|---|---|---|---|
| JP:2170 | Link and Motivation Inc. | 583.00 | 104.31 | 21.79% | |
| JP:4792 | YAMADA Consulting Group Co., Ltd. | 1719.00 | 36.68 | 2.18% | |
| JP:6532 | BayCurrent Consulting, Inc. | 11825.00 | 4903.97 | 70.86% | |
| JP:7033 | Management Solutions Co., Ltd. | 1639.00 | 338.86 | 26.06% | |
| JP:9644 | TANABE CONSULTING GROUP CO. LTD | 667.00 | -3.93 | -0.59% | |
| JP:9757 | Funai Soken Holdings Incorporated | 1215.00 | 49.19 | 4.22% |
Link and Motivation Inc. Corporate Events
Link and Motivation to Make AI Firm SELF a Wholly Owned Subsidiary via Share Exchange
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 using...
Link and Motivation Nears Cap on ¥6 Billion Share Buyback Program
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 late...
Link and Motivation Boosts Earnings, Expands AI Services and Shareholder Returns
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 also...
Link and Motivation Boosts Shareholder Benefits With 10% Digital Gift Increase
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 boos...
Link and Motivation Moves to Acquire AI Firm SELF via Share Exchange
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 consideration,...
Link and Motivation Posts Higher First-Half Revenues and Eyes Strong Earnings Surge in 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 billion...
Link and Motivation Advances Share Buyback Program, Reaching Over 50% of Authorized Amount
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 &#...
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.
Date of analysis: Aug 20, 2026