Link and Motivation (TSE:2170) Change In Receivables: 円-494 Mil (TTM As of Jun. 2026)

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TSE:2170 Link and Motivation Inc TSE:2170
84 GF Score
Price 円704.00
GF Value 円506.98
Valuation Significantly Overvalued
! 8 Warning Signs
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What is Link and Motivation Change In Receivables?

Link and Motivation TSE:2170 +1.88% 84 Change In Receivables is 円-494 Mil as of Jun. 2026. GuruFocus rates TSE:2170 with a GF Score™ of 84/100 and a GF Value™ of 円506.98 (Significantly Overvalued). The stock has 8 warning signs investors should review.

Link and Motivation's change in receivables for the quarter that ended in Jun. 2026 was 円0 Mil. It means Link and Motivation's Accounts Receivable stayed the same from Mar. 2026 to Jun. 2026 .

Link and Motivation's change in receivables for the fiscal year that ended in Dec. 2025 was 円-573 Mil. It means Link and Motivation's Accounts Receivable increased by 円573 Mil from Dec. 2024 to Dec. 2025 .

Link and Motivation's Accounts Receivable for the quarter that ended in Jun. 2026 was 円4,967 Mil.

Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Link and Motivation's liquidation value for the three months ended in Jun. 2026 was 円-11,071 Mil.

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

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

Link and Motivation's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=4967/0*91
=

2. In Ben Graham's calculation of liquidation value, Link and Motivation's accounts receivable are only considered to be worth 75% of book value:

Link and Motivation's liquidation value for the quarter that ended in Jun. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=11501-26475+0.75 * 4967+0.5 * 355
=-11,071

* 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 Receivables Related Terms

Link and Motivation Change In Receivables Historical Data

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The historical data trend for Link and Motivation's Change In Receivables 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 Receivables Chart

Link and Motivation Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -173.00 552.00 -339.00 -474.00 -573.00

Link and Motivation Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Change In Receivables 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 -997.00 486.00 -180.00 197.00 0.00
TSE:2170
84GF Score
Link and Motivation Inc TSE:2170
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Link and Motivation Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was 円-494 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 Receivables →
What does a Change In Receivables of 円-494 Mil mean?
Link and Motivation (TSE:2170) has a Change In Receivables of 円-494 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Link and Motivation and its competitors.
Is Link and Motivation's Change In Receivables too high?
Link and Motivation's current Change In Receivables is 円-494 Mil. 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 Change In Receivables compare to VRSK and EFX?
Link and Motivation's Change In Receivables of 円-494 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 Receivables for a Business Services company?
A good Change In Receivables depends on the Business Services industry context. However, Change In Receivables 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 Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Link and Motivation and its competitors. Link and Motivation's current Change In Receivables is 円-494 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 Significantly Overvalued. The stock's GF Value™ is 円506.98, compared to a current price of 円704.00 — trading 38.9% above its estimated fair value. The current Change In Receivables is 円-494 Mil. 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 Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For Link and Motivation (TSE:2170), the current Change In Receivables is 円-494 Mil 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704.00 is trading 38.9% above its estimated GF Value™ of 円506.98. GuruFocus considers Link and Motivation to be Significantly Overvalued.

Key valuation signals for TSE:2170:

  • Change In Receivables: 円-494 Mil
  • GF Value™: 円506.98 vs. price of 円704.00 (38.9% above fair value)
  • GF Score™: 84/100 with 8 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.
84GF Score

Get the complete analysis for TSE:2170

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

円704.00
Price
円506.98
GF Value