Link and Motivation Inc. (TYO:2170)
Japan flag Japan · Delayed Price · Currency is JPY
669.00
-3.00 (-0.45%)
Sep 16, 2026, 3:30 PM JST

Link and Motivation Ratios and Metrics

Millions JPY. Fiscal year is Jan - Dec.

Total Valuation

Fiscal Year
CurrentFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Sep '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
70,78956,68963,14262,18271,16857,707
Market Cap Growth
22.19%-10.22%1.54%-12.63%23.33%-5.98%
Enterprise Value
84,65664,97871,49367,67179,70473,174
Last Close Price
672.00503.24566.21520.19588.35494.85

Price Ratios

Fiscal Year
CurrentFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Sep '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
PE Ratio
44.6934.9717.1121.8836.6762.86
Forward PE
17.8712.3215.8920.3226.2930.22
PS Ratio
1.611.371.691.832.171.77
PB Ratio
4.463.374.394.816.276.67
P/FCF Ratio
12.0310.9911.5514.7420.8414.48
P/OCF Ratio
11.8910.8111.2014.3220.0513.37

EV Ratios

Fiscal Year
CurrentFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Sep '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
EV/Sales Ratio
1.931.571.911.992.432.24
EV/EBITDA Ratio
10.758.649.7610.3013.9612.92
EV/EBIT Ratio
14.2411.3912.7413.8620.0026.18
EV/FCF Ratio
14.3812.6013.0816.0423.3418.36

Financial Efficiency

Fiscal Year
CurrentFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Sep '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Debt / Equity Ratio
1.140.920.810.860.981.61
Debt / EBITDA Ratio
2.352.071.591.691.952.45
Debt / FCF Ratio
3.083.012.132.633.263.48
Net Debt / Equity Ratio
0.650.250.210.290.441.04
Net Debt / EBITDA Ratio
1.330.550.410.560.881.58
Net Debt / FCF Ratio
1.740.810.550.881.472.25
Asset Turnover
1.141.121.171.141.110.92
Inventory Turnover
58.4670.7267.3379.7287.2589.43
Quick Ratio
0.901.191.300.890.860.61
Current Ratio
1.301.251.380.970.910.65
Return on Equity (ROE)
13.52%12.94%29.67%25.83%21.90%16.23%
Return on Assets (ROA)
9.38%9.62%10.96%10.20%8.44%4.91%
Return on Invested Capital (ROIC)
11.17%14.22%24.65%20.32%14.68%7.28%
Return on Capital Employed (ROCE)
20.60%21.20%24.30%27.60%23.10%18.60%

Yields

Fiscal Year
CurrentFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Sep '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Earnings Yield
2.32%2.86%5.85%4.57%2.73%1.59%
FCF Yield
8.31%9.10%8.65%6.78%4.80%6.91%
Dividend Yield
2.49%3.18%2.15%2.17%1.31%1.49%
Payout Ratio
107.29%100.80%34.52%40.68%43.64%83.33%
Buyback Yield / Dilution
-2.66%-0.90%3.64%0.11%-6.00%-0.31%
Total Shareholder Return
-0.17%2.28%5.80%2.28%-4.69%1.18%