Link and Motivation Inc. (TYO:2170)

Link and Motivation Ratios and Metrics

Market cap in millions JPY. Fiscal year is January - December.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jul 16, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Market Capitalization	52,162	63,142	62,182	71,168	57,707	61,379
Market Cap Growth	-6.73%	1.54%	-12.63%	23.33%	-5.98%	-8.02%
Enterprise Value	59,559	71,493	67,671	79,704	73,174	85,968
Last Close Price	490.00	583.99	536.53	606.82	510.39	537.11
PE Ratio	13.39	17.11	21.88	36.67	62.86	-
Forward PE	12.28	15.89	20.32	26.29	30.22	-
PS Ratio	1.35	1.69	1.83	2.17	1.77	1.74
PB Ratio	3.55	4.39	4.81	6.27	6.67	12.48
P/FCF Ratio	9.56	11.55	14.74	20.84	14.48	16.38
P/OCF Ratio	9.29	11.20	14.32	20.05	13.37	15.46
EV/Sales Ratio	1.55	1.91	1.99	2.43	2.24	2.44
EV/EBITDA Ratio	7.58	9.76	10.30	13.96	12.92	18.20
EV/EBIT Ratio	9.76	12.74	13.86	20.00	26.18	44.64
EV/FCF Ratio	10.92	13.08	16.04	23.34	18.36	22.94
Debt / Equity Ratio	0.89	0.81	0.86	0.98	1.61	5.77
Debt / EBITDA Ratio	-	1.59	1.69	1.95	2.45	6.01
Debt / FCF Ratio	2.39	2.13	2.63	3.26	3.48	7.57
Asset Turnover	1.20	1.17	1.14	1.11	0.92	0.82
Inventory Turnover	63.06	67.33	79.72	87.25	89.43	93.11
Quick Ratio	1.27	1.30	0.89	0.86	0.61	0.69
Current Ratio	1.41	1.38	0.97	0.91	0.65	0.71
Return on Equity (ROE)	31.76%	29.67%	25.83%	21.90%	16.23%	-15.57%
Return on Assets (ROA)	11.72%	10.96%	10.20%	8.44%	4.91%	2.80%
Return on Capital (ROIC)	14.33%	14.02%	13.12%	11.07%	6.26%	3.42%
Return on Capital Employed (ROCE)	25.80%	24.30%	27.60%	23.10%	18.60%	7.70%
Earnings Yield	7.50%	5.85%	4.57%	2.73%	1.59%	-1.62%
FCF Yield	10.46%	8.65%	6.78%	4.80%	6.91%	6.11%
Dividend Yield	3.14%	2.09%	2.11%	1.27%	1.45%	1.34%
Payout Ratio	-	34.52%	40.68%	43.64%	83.33%	-
Buyback Yield / Dilution	3.82%	3.64%	0.11%	-6.00%	-0.31%	0.46%
Total Shareholder Return	6.94%	5.73%	2.22%	-4.73%	1.14%	1.80%

Source: S&P Global Market Intelligence. Standard template. Financial Sources.