Link and Motivation Inc. (TYO:2170)

Link and Motivation Statistics

Total Valuation

TYO:2170 has a market cap or net worth of JPY 58.57 billion. The enterprise value is 66.86 billion.

Market Cap	58.57B
Enterprise Value	66.86B

Important Dates

The next estimated earnings date is Thursday, February 12, 2026.

Earnings Date	Feb 12, 2026
Ex-Dividend Date	Dec 29, 2025

Share Statistics

TYO:2170 has 110.94 million shares outstanding. The number of shares has increased by 2.25% in one year.

Current Share Class	110.94M
Shares Outstanding	110.94M
Shares Change (YoY)	+2.25%
Shares Change (QoQ)	+2.98%
Owned by Insiders (%)	48.85%
Owned by Institutions (%)	4.91%
Float	47.87M

Valuation Ratios

The trailing PE ratio is 15.25 and the forward PE ratio is 12.73.

PE Ratio	15.25
Forward PE	12.73
PS Ratio	1.46
PB Ratio	3.22
P/TBV Ratio	n/a
P/FCF Ratio	10.05
P/OCF Ratio	9.92
PEG Ratio	n/a

Enterprise Valuation

The stock's EV/EBITDA ratio is 8.32, with an EV/FCF ratio of 11.47.

EV / Earnings	17.99
EV / Sales	1.66
EV / EBITDA	8.32
EV / EBIT	10.79
EV / FCF	11.47

Financial Position

The company has a current ratio of 1.34, with a Debt / Equity ratio of 0.84.

Current Ratio	1.34
Quick Ratio	1.22
Debt / Equity	0.84
Debt / EBITDA	n/a
Debt / FCF	2.62
Interest Coverage	47.71

Financial Efficiency

Return on equity (ROE) is 26.22% and return on invested capital (ROIC) is 28.68%.

Return on Equity (ROE)	26.22%
Return on Assets (ROA)	10.27%
Return on Invested Capital (ROIC)	28.68%
Return on Capital Employed (ROCE)	21.20%
Weighted Average Cost of Capital (WACC)	5.60%
Revenue Per Employee	27.10M
Profits Per Employee	2.50M
Employee Count	1,484
Asset Turnover	1.09
Inventory Turnover	55.56

Taxes

In the past 12 months, TYO:2170 has paid 1.79 billion in taxes.

Income Tax	1.79B
Effective Tax Rate	n/a

Stock Price Statistics

The stock price has decreased by -2.58% in the last 52 weeks. The beta is 0.48, so TYO:2170's price volatility has been lower than the market average.

Beta (5Y)	0.48
52-Week Price Change	-2.58%
50-Day Moving Average	505.36
200-Day Moving Average	519.08
Relative Strength Index (RSI)	57.43
Average Volume (20 Days)	406,300

Short Selling Information

Short Interest	n/a
Short Previous Month	n/a
Short % of Shares Out	n/a
Short % of Float	n/a
Short Ratio (days to cover)	n/a

Income Statement

In the last 12 months, TYO:2170 had revenue of JPY 40.21 billion and earned 3.72 billion in profits. Earnings per share was 34.63.

Revenue	40.21B
Gross Profit	21.74B
Operating Income	6.06B
Pretax Income	5.96B
Net Income	3.72B
EBITDA	7.91B
EBIT	6.06B
Earnings Per Share (EPS)	34.63

Balance Sheet

The company has 10.19 billion in cash and 15.25 billion in debt, with a net cash position of -5.07 billion or -45.69 per share.

Cash & Cash Equivalents	10.19B
Total Debt	15.25B
Net Cash	-5.07B
Net Cash Per Share	-45.69
Equity (Book Value)	18.18B
Book Value Per Share	134.86
Working Capital	4.07B

Cash Flow

In the last 12 months, operating cash flow was 5.90 billion and capital expenditures -75.00 million, giving a free cash flow of 5.83 billion.

Operating Cash Flow	5.90B
Capital Expenditures	-75.00M
Free Cash Flow	5.83B
FCF Per Share	52.53

Margins

Gross Margin	n/a
Operating Margin	15.07%
Pretax Margin	14.81%
Profit Margin	n/a
EBITDA Margin	n/a
EBIT Margin	n/a
FCF Margin	14.49%

Dividends & Yields

This stock pays an annual dividend of 16.40, which amounts to a dividend yield of 3.11%.

Dividend Per Share	16.40
Dividend Yield	3.11%
Dividend Growth (YoY)	31.15%
Years of Dividend Growth	5
Payout Ratio	n/a
Buyback Yield	-2.25%
Shareholder Yield	0.86%
Earnings Yield	6.34%
FCF Yield	9.95%

Fair Value

There are several formulas that can be used to estimate the intrinsic value of a stock.

Lynch Fair Value
Lynch Upside
Graham Number
Graham Upside

Stock Splits

The last stock split was on March 27, 2014. It was a forward split with a ratio of 100.

Last Split Date	Mar 27, 2014
Split Type	Forward
Split Ratio	100

Scores

Altman Z-Score	n/a
Piotroski F-Score	6