Link and Motivation (TSE:2170) Change In Inventory: 円32 Mil (TTM As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TSE:2170 Link and Motivation Inc TSE:2170
70 GF Score
Price 円640.00
GF Value 円616.79
Valuation Fairly Valued
! 7 Warning Signs
View Full Analysis

What is Link and Motivation Change In Inventory?

Link and Motivation TSE:2170 +2.07% 70 Change In Inventory is 円32 Mil as of Mar. 2026. GuruFocus rates TSE:2170 with a GF Score™ of 70/100 and a GF Value™ of 円616.79 (Fairly Valued). The stock has 7 warning signs investors should review.

Link and Motivation's change in inventory for the quarter that ended in Mar. 2026 was 円-12 Mil. It means Link and Motivation's inventory increased by 円12 Mil from Dec. 2025 to Mar. 2026 .

Link and Motivation's change in inventory for the fiscal year that ended in Dec. 2025 was 円62 Mil. It means Link and Motivation's inventory declined by 円62 Mil from Dec. 2024 to Dec. 2025 .

Link and Motivation's Total Inventories for the quarter that ended in Mar. 2026 was 円251 Mil.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. Link and Motivation's Days Inventory for the quarter that ended in Mar. 2026 was 4.77.

Inventory Turnover measures how fast the company turns over its inventory within a year. Link and Motivation's Inventory Turnover for the quarter that ended in Mar. 2026 was 19.12.

Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue. Link and Motivation's Inventory-to-Revenue for the quarter that ended in Mar. 2026 was 0.02.


Link and Motivation  (TSE:2170) Change In Inventory Explanation

1. Days Inventory indicates the number of days of goods in sales that a company has in the inventory.

Link and Motivation's Days Inventory for the quarter that ended in is calculated as:

Days Inventory=Average Total Inventories/Cost of Goods Sold*Days in Period
=244.5/4674*365 / 4
=4.77

2. Inventory Turnover measures how fast the company turns over its inventory within a year.

Link and Motivation's Inventory Turnover for the quarter that ended in Mar. 2026 is calculated as

3. Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.

Link and Motivation's Inventory to Revenue for the quarter that ended in Mar. 2026 is calculated as

* 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 Change In Inventory Related Terms


Link and Motivation Change In Inventory Historical Data

* Premium members only.

The historical data trend for Link and Motivation's Change In Inventory 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.

Link and Motivation Change In Inventory Chart

Link and Motivation Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Inventory
Get a 7-Day Free Trial Premium Member Only Premium Member Only -12.00 16.00 -42.00 -71.00 62.00

Link and Motivation Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Change In Inventory Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 18.00 -38.00 4.00 78.00 -12.00
TSE:2170
70GF Score
Link and Motivation Inc TSE:2170
Change In Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Link and Motivation Change In Inventory Calculation

Change In Inventory is the difference between last period's ending inventory and the current period's ending inventory.

Change In Inventory for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was 円32 Mil.

* 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.

Frequently Asked Questions Learn more about Change In Inventory →
What does a Change In Inventory of 円32 Mil mean?
Link and Motivation (TSE:2170) has a Change In Inventory of 円32 Mil as of Mar. 2026. Change in Inventory is the difference between current-period inventory and past-period inventory. View historical data for Link and Motivation and its competitors.
Is Link and Motivation's Change In Inventory too high?
Link and Motivation's current Change In Inventory is 円32 Mil. Overall, Link and Motivation has a GF Score™ of 70/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Link and Motivation's Change In Inventory compare to VRSK and EFX?
Link and Motivation's Change In Inventory of 円32 Mil can be compared against companies in the Business Services industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Change In Inventory for a Business Services company?
A good Change In Inventory depends on the Business Services industry context. However, Change In Inventory should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Change In Inventory mean?
A high Change In Inventory can signal that a stock is expensive relative to its fundamentals. Change in Inventory is the difference between current-period inventory and past-period inventory. View historical data for Link and Motivation and its competitors. Link and Motivation's current Change In Inventory is 円32 Mil. 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 Fairly Valued. The stock's GF Value™ is 円616.79, compared to a current price of 円640.00 — trading 3.8% above its estimated fair value. The current Change In Inventory is 円32 Mil. Link and Motivation's overall GF Score™ is 70/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Inventory calculated?
Change In Inventory is calculated from a company's financial statements. For Link and Motivation (TSE:2170), the current Change In Inventory is 円32 Mil as of Mar. 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640.00 is trading 3.8% above its estimated GF Value™ of 円616.79. GuruFocus considers Link and Motivation to be Fairly Valued.

Key valuation signals for TSE:2170:

  • Change In Inventory: 円32 Mil
  • GF Value™: 円616.79 vs. price of 円640.00 (3.8% above fair value)
  • GF Score™: 70/100 with 7 warning signs

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 Business Description

Address 4-12-15 Ginza, Kabukiza Tower,15th Floor, Chuo-ku, Tokyo, JPN, 104-0061
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.
70GF Score

Get the complete analysis for TSE:2170

Change In Inventory is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円640.00
Price
円616.79
GF Value