Link and Motivation Inc. (2170) AI Stock Analysis

4 Followers

Link and Motivation Inc.

(TSE/TYO:2170)

Select Model

Rating:72Outperform

Price Target:JPY 665.00▲(11.02% Upside)

Action:reiterated

Date:08/20/26

Strong financial performance from revenue expansion, margin improvement, and cash flow strength is the main driver, reinforced by bullish technical indicators. High P/E valuation tempers the overall score.

Positive Factors

Revenue accelerationSharp TTM revenue acceleration indicates stronger recent business momentum. If sustained, the larger revenue base can support continued investment, improve operating leverage, and reinforce the company’s competitive position over the next several quarters.

Negative Factors

Rising leverageHigher debt-to-equity and total debt increase financial obligations and reduce flexibility for investment or downturn management. Because cash flow covers only a modest portion of total debt, leverage could constrain the company if earnings or cash generation weaken.

Link and Motivation Inc. (2170) vs. iShares MSCI Japan ETF (EWJ)

Market Cap: JPY 57.56B
Dividend Yield: 2.74%
Average Volume (3M): 422.43K
Price to Earnings (P/E): 39.7
Beta (1Y): 0.66
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

Steady revenue growth to 43.9B and margin gains support profitability, backed by robust operating cash flow of 6.0B and high FCF quality, though rising debt to 18.1B and net income volatility weigh on the score.

Income Statement

78Positive

Balance Sheet

68Positive

Cash Flow

82Very Positive

Financial statement breakdown
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

Technical Analysis SentimentPositive

Last Price599.00

Price Trends

50DMA631.33Negative

100DMA613.99Negative

200DMA576.25Positive

Market Momentum

MACD-8.77Negative

RSI48.62Neutral

STOCH48.98Neutral

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 599.00 is above the 20-day moving average (MA) of 590.90, below the 50-day MA of 631.33, and above the 200-day MA of 576.25, indicating a neutral trend. The MACD of -8.77 indicates Negative momentum. The RSI at 48.62 is Neutral, neither overbought nor oversold. The STOCH value of 48.98 is Neutral, 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

Overall Rating

UnderperformOutperform

Sector (63)

Financial Indicators

JP:2170 against its peers
Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
JP:6532	88Outperform	JPY 1.86T	40.88	―	0.96%	32.48%	24.82%
JP:9757	85Outperform	JPY 114.22B	13.37	―	3.88%	4.55%	77.84%
JP:9644	83Outperform	JPY 22.27B	19.86	―	4.26%	8.61%	1.36%
JP:7033	75Outperform	JPY 27.45B	12.05	―	1.96%	―	―
JP:2170	72Outperform	JPY 61.57B	39.72	―	2.74%	11.33%	-57.36%
Sector *	63Neutral	$10.79B	15.43	7.44%	2.01%	2.89%	-14.66%
JP:4792	62Neutral	JPY 30.44B	11.47	―	4.78%	13.80%	12.02%

* Industrials Sector Average

Performance Comparison

JP:2170 and its peers over the selected period
Ticker	Company Name	Price	Change	% Change
JP:2170	Link and Motivation Inc.	599.00	127.11	26.94%
JP:4792	YAMADA Consulting Group Co., Ltd.	1610.00	-66.59	-3.97%
JP:6532	BayCurrent Consulting, Inc.	11970.00	5337.96	80.49%
JP:7033	Management Solutions Co., Ltd.	1630.00	311.30	23.61%
JP:9644	TANABE CONSULTING GROUP CO. LTD	658.00	-19.67	-2.90%
JP:9757	Funai Soken Holdings Incorporated	1173.00	6.23	0.53%

Link and Motivation Inc. Corporate Events

Link and Motivation Reports Nine-Month Revenue and Gross Profit Growth

Nov 12, 2026

Link and Motivation Inc.’s offerings include Motivation Cloud services, including management support and recruiting support, and SELFBOT, an integrated AI service with AI agent capabilities. Existing services generate monthly fee revenue from small a...

Link and Motivation Reports Nine-Month 2026 Results

Nov 12, 2026

Link and Motivation Inc. reported consolidated revenue of ¥33,411 million for the nine months ended September 30, 2026, up 10.7% from the same period a year earlier. Operating income declined 0.5% to ¥4,442 million, while net income fell 1.8% to ¥2,8...

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 using...

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 late...

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.

Date of analysis: Aug 20, 2026

Link and Motivation Inc. AI Stock Analysis