Link and Motivation (TSE:2170) Cyclically Adjusted PS Ratio: (As of Aug. 29, 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.
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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
83 GF Score
Price 円718.00
GF Value 円513.58
Valuation Significantly Overvalued
! 8 Warning Signs
View Full Analysis

What is Link and Motivation Cyclically Adjusted PS Ratio?

Shiller PE for Stocks: The True Measure of Stock Valuation


Link and Motivation  (TSE:2170) Cyclically Adjusted PS Ratio Explanation

Compared with the regular PS Ratio, which works poorly for cyclical businesses, the Cyclically Adjusted PS Ratio smoothed out the fluctuations of revenue during business cycles. Therefore it is more accurate in reflecting the valuation of the company.

If a company has consistent business performance, the Cyclically Adjusted PS Ratio should give similar results to regular PS Ratio.


Link and Motivation Cyclically Adjusted PS Ratio Related Terms


Link and Motivation Cyclically Adjusted PS Ratio Historical Data

* Premium members only.

The historical data trend for Link and Motivation's Cyclically Adjusted PS 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.

Link and Motivation Cyclically Adjusted PS Ratio Chart

Link and Motivation Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted PS Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.82 1.99 1.65 1.68 1.39

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
Cyclically Adjusted PS Ratio 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 1.37 1.46 1.39 1.50 0.00

TSE:2170 vs VRSK, EFX, BAH: Cyclically Adjusted PS Ratio Comparison

For the Consulting Services subindustry, Link and Motivation's Cyclically Adjusted PS Ratio, along with its competitors' market caps and Cyclically Adjusted PS 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 Cyclically Adjusted PS Ratio vs Business Services Industry

For the Business Services industry and Industrials sector, Link and Motivation's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Link and Motivation's Cyclically Adjusted PS Ratio falls into.


TSE:2170
83GF Score
Link and Motivation Inc TSE:2170
Cyclically Adjusted PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Link and Motivation Cyclically Adjusted PS Ratio Calculation

Like the Shiller PE Ratio, the Cyclically Adjusted PS Ratio takes the Revenue per Share from the past 10 years, adjusts it for inflation, and then calculates the average. This average is then used for the P/S calculation. Because it considers this 10-year average, it's often referred to as the CAPS Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller to measure the valuation of the overall market. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PS Ratio.

Link and Motivation's Cyclically Adjusted Revenue per Share for the quarter that ended in Jun. 2026 is calculated as:

For example, Link and Motivation's adjusted Revenue per Share data for the three months ended in Jun. 2026 was:

Adj_RevenuePerShare=Revenue per Share/CPI of Jun. 2026 (Change)*Current CPI (Jun. 2026)
=0/113.6000*113.6000
=0.000

Current CPI (Jun. 2026) = 113.6000.

Link and Motivation Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201609 76.844 98.000 89.076
201612 80.106 98.400 92.480
201703 82.899 98.100 95.997
201706 87.813 98.500 101.275
201709 85.683 98.800 98.518
201712 92.907 99.400 106.179
201803 91.288 99.200 104.539
201806 97.915 99.200 112.128
201809 93.626 99.900 106.466
201812 95.302 99.700 108.589
201903 86.999 99.700 99.128
201906 94.157 99.800 107.177
201909 89.466 100.100 101.532
201912 91.695 100.500 103.647
202003 89.066 100.300 100.876
202006 76.771 99.900 87.299
202009 82.490 99.900 93.802
202012 45.072 99.300 51.563
202103 75.742 99.900 86.129
202106 80.639 99.500 92.066
202109 75.666 100.100 85.871
202112 78.187 100.100 88.732
202203 71.234 101.100 80.041
202206 79.185 101.800 88.364
202209 68.419 103.100 75.387
202212 75.088 104.100 81.940
202303 71.781 104.400 78.107
202306 77.973 105.200 84.199
202309 74.680 106.200 79.884
202312 80.379 106.800 85.497
202403 76.521 107.200 81.089
202406 89.868 108.200 94.353
202409 87.539 108.900 91.317
202412 93.389 110.700 95.836
202503 88.048 111.100 90.029
202506 99.248 111.700 100.936
202509 95.239 112.000 96.600
202512 104.675 113.000 105.231
202603 96.895 112.700 97.669
202606 0.000 113.600 0.000

Add all the adjusted revenue per share together and divide 10 will get our Cyclically Adjusted Revenue per Share.

Please note that we use the CPI data of the country/region where the company is headquartered. If the CPI data for that country/region is not available, then we will use the CPI data of the United States as default.

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718.00 is trading 39.8% above its estimated GF Value™ of 円513.58. GuruFocus considers Link and Motivation to be Significantly Overvalued.

Key valuation signals for TSE:2170:

  • Cyclically Adjusted PS Ratio:
  • GF Value™: 円513.58 vs. price of 円718.00 (39.8% above fair value)
  • GF Score™: 83/100 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.
83GF Score

Get the complete analysis for TSE:2170

Cyclically Adjusted PS Ratio is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円718.00
Price
円513.58
GF Value