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Link and MotivationTSE:2170 -3.69%84 Cash Ratio is 0.81 as of Jun. 2026, which is 119% above its 10-year median of 0.37. GuruFocus rates TSE:2170 with a GF Score™ of 84/100 and a GF Value™ of 円509.18 (Significantly Overvalued). The stock has 8 warning signs investors should review. Among 1,051 Business Services companies, Link and Motivation ranks better than 57.75% on this metric.
Link and Motivation has a Cash Ratio of 0.81. It indicates that there are more current liabilities than Cash, Cash Equivalents, Marketable Securities, and the company does not have sufficient cash on hand to pay off its short-term debt.
The historical rank and industry rank for Link and Motivation's Cash Ratio or its related term are showing as below:
TSE:2170'
s Cash Ratio Range Over the Past 10 Years
Min: 0.1 Med: 0.37 Max: 0.87
Current: 0.81
During the past 13 years, Link and Motivation's highest Cash Ratio was 0.87. The lowest was 0.10. And the median was 0.37.
TSE:2170's Cash Ratio is ranked better than 57.75% of 1051
companies
in the Business Services industry
Industry Median: 0.62
vs TSE:2170: 0.81
Link and Motivation (TSE:2170) Cash Ratio Explanation
The cash ratio is more conservative than other liquidity ratios, such as Quick Ratio and Current Ratio, because it only considers a company's most liquid resources. The numerator of cash ratio only considers Cash, Cash Equivalents and marketable securities. Other current assets, such as accounts receivable and inventories, are not included. The rationale is that these assets may require time to be transformed into cash, and the amount of money received is also uncertain.
The cash ratio shows a company’s ability to pay all current liabilities immediately without selling or liquidating other assets. Generally speaking, a higher cash ratio suggests the company has a stronger ability to cover its short-term debt. However, a high cash ratio could also indicate inefficient management: the company is inefficient in making full utilization of cash to invest protential profitable project. It may also suggest that the company is not confident about future profitability.
In general, the higher the cash ratio, the better the company's liquidity position.
Link and Motivation Cash Ratio Related Terms
Link and Motivation Cash Ratio Historical Data
* Premium members only.
The historical data trend for Link and Motivation's Cash Ratio can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
For the Consulting Services subindustry, Link and Motivation's Cash Ratio, along with its competitors' market caps and Cash Ratio data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Link and Motivation Cash Ratio vs Business Services Industry
For the Business Services industry and Industrials sector, Link and Motivation's Cash Ratio distribution charts can be found below:
* The bar in red indicates where Link and Motivation's Cash Ratio falls into.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Link and Motivation (TSE:2170) has a Cash Ratio of 0.81 as of Jun. 2026. Cashflow ratio is the ratio of Cash, Cash Equivalents, Marketable Securities to current liabilities. View historical data on Link and Motivation and its competitors. This is 119% above median its historical median of 0.37. Over the past decade, Link and Motivation's Cash Ratio has ranged from 0.10 to 0.87. According to the industry distribution chart, Link and Motivation ranks #444 out of 1051 companies in the Business Services industry, placing it in the top 42.2%.
Is Link and Motivation's Cash Ratio too high?
Link and Motivation's current Cash Ratio of 0.81 is 119% above median its 10-year median of 0.37. Over the past 10 years, this metric has ranged from a low of 0.10 to a high of 0.87. The Business Services industry median Cash Ratio is 0.62. Link and Motivation's value of 0.81 is 30.6% above this industry median. Based on the distribution chart, Link and Motivation ranks #444 out of 1051 companies in the Business Services industry, which is above the industry midpoint. Overall, Link and Motivation has a GF Score™ of 84/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Link and Motivation's Cash Ratio compare to VRSK and EFX?
According to the Business Services industry distribution chart, Link and Motivation ranks #444 out of 1051 companies for Cash Ratio. This puts Link and Motivation in the upper half of its industry. The industry median Cash Ratio is 0.62. Link and Motivation's value of 0.81 is 30.6% above this benchmark. Historically, Link and Motivation's own Cash Ratio has ranged from 0.10 to 0.87 over the past decade. While the company's 10-year median is 0.37 vs. the industry median of 0.62, Link and Motivation has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Ratio for a Business Services company?
The median Cash Ratio among Business Services companies is 0.62, based on 1,051 companies in the industry. Companies in the top quartile (top 25%) have a Cash Ratio significantly above this median, while those in the bottom quartile fall well below. However, Cash Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Link and Motivation's current Cash Ratio of 0.81 is 30.6% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cash Ratio mean?
A high Cash Ratio can signal that a stock is expensive relative to its fundamentals. Cashflow ratio is the ratio of Cash, Cash Equivalents, Marketable Securities to current liabilities. View historical data on Link and Motivation and its competitors. For the Business Services industry, the median Cash Ratio is 0.62 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Link and Motivation's current Cash Ratio is 0.81, which is 119% above median its own 10-year median of 0.37. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Link and Motivation stock overvalued right now?
Based on GuruFocus' analysis, Link and Motivation (TSE:2170) is currently considered Significantly Overvalued. The stock's GF Value™ is 円509.18, compared to a current price of 円678.00 — trading 33.2% above its estimated fair value. The current Cash Ratio is 0.81, which is 119% above median its 10-year median of 0.37 and 30.6% above the Business Services industry median of 0.62. Link and Motivation's overall GF Score™ is 84/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Ratio calculated?
Cash Ratio is calculated from a company's financial statements. For Link and Motivation (TSE:2170), the current Cash Ratio is 0.81 as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Link and Motivation (TSE:2170) Overvalued in 2026?
Based on GuruFocus' analysis, Link and Motivation stock appears to be overvalued.
The current stock price of 円678.00 is trading 33.2% above its estimated GF Value™ of 円509.18.
GuruFocus considers Link and Motivation to be Significantly Overvalued.
Key valuation signals for TSE:2170:
Cash Ratio: 0.81 (119% above median its 10-year median of 0.37)
GF Value™: 円509.18 vs. price of 円678.00 (33.2% above fair value)
Industry Position: 30.6% above the Business Services median (#444 of 1051)
No single metric tells the full story. See the TSE:2170 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Link and Motivation Inc is engaged in providing management consulting services. It offers consulting services that transform business organizations through motivation management, entry management, brand management, investor relations and place management. The company operates across three segments namely, Division, Individual Development Division, and Matching Division it provides corporate consulting and HR solutions (including the Motivation Cloud HRTech platform), educational services for students and professionals, and recruitment/matching services.
84GF Score
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