Link and Motivation (TSE:2170) Cyclically Adjusted Revenue per Share: 円367.87 (As of Mar. 2026)

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TSE:2170 Link and Motivation Inc TSE:2170
86 GF Score
Price 円605.00
GF Value 円613.97
Valuation Fairly Valued
! 6 Warning Signs
View Full Analysis

What is Link and Motivation Cyclically Adjusted Revenue per Share?

Link and Motivation TSE:2170 +1.34% 86 Cyclically Adjusted Revenue per Share is 円367.87 as of Mar. 2026. GuruFocus rates TSE:2170 with a GF Score™ of 86/100 and a GF Value™ of 円613.97 (Fairly Valued). The stock has 6 warning signs investors should review.

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years.

Link and Motivation's adjusted revenue per share for the three months ended in Mar. 2026 was 円96.895. Add all the adjusted revenue per share for the past 10 years together and divide the count will get our Cyclically Adjusted Revenue per Share, which is 円367.87 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Link and Motivation's average Cyclically Adjusted Revenue Growth Rate was 3.30% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 4.30% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 5.50% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the Cyclically Adjusted Revenue Growth Rate using Cyclically Adjusted Revenue per Share data.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Revenue Growth Rate of Link and Motivation was 9.70% per year. The lowest was 4.30% per year. And the median was 6.40% per year.

As of today (2026-07-22), Link and Motivation's current stock price is 円605.00. Link and Motivation's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was 円367.87. Link and Motivation's Cyclically Adjusted PS Ratio of today is 1.64.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Link and Motivation was 6.76. The lowest was 0.94. And the median was 1.68.


Link and Motivation  (TSE:2170) Cyclically Adjusted Revenue per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted Revenue per Share may underestimate the company's revenue. Cyclically Adjusted PS Ratio can seem to be too high even the actual PS Ratio is low.

For the Cyclically Adjusted PS Ratio, the revenue per share of the past 10 years are inflation-adjusted and averaged. The result is used for P/S calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted PS Ratio is also called CAPS Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller. He uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings per share of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted revenue per share of a company over the past 10 years.

Link and Motivation's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=605.00/367.87
=1.64

* 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.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Link and Motivation was 6.76. The lowest was 0.94. And the median was 1.68.


Be Aware

Cyclically Adjusted PS Ratio works better for cyclical companies. It gives you a better idea on the company's real revenue value.


Link and Motivation Cyclically Adjusted Revenue per Share Related Terms


Link and Motivation Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Link and Motivation's Cyclically Adjusted Revenue per Share 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 Revenue per Share Chart

Link and Motivation Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted Revenue per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 302.37 323.52 336.73 353.66 367.57

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
Cyclically Adjusted Revenue per Share 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 356.00 359.56 362.44 367.57 367.87

TSE:2170 vs VRSK, EFX, BAH: Cyclically Adjusted Revenue per Share 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
86GF Score
Link and Motivation Inc TSE:2170
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Link and Motivation Cyclically Adjusted Revenue per Share Calculation

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years.

What is Cyclically Adjusted Revenue per Share? How do we calculate Cyclically Adjusted Revenue per Share?

Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years. Let's use an example to explain.

If we want to calculate the Cyclically Adjusted Revenue per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the revenue per share from 2001 through 2010.

We adjusted the 2001 revenue per share data with the total inflation from 2001 through 2010 to the equivalent revenue in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's revenue is $1 a share in 2001, then the 2001's equivalent revenue in 2010 is $1.4 a share. If Wal-Mart's revenue is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 revenue in 2010 is $1.35. So on and so forth, you get the equivalent revenue per share of past 10 years. Then you add them together and divided the sum by the count to get 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.

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

Adj_RevenuePerShare= Revenue per Share /CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=96.895/112.7000*112.7000
=96.895

Current CPI (Mar. 2026) = 112.7000.

Link and Motivation Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 76.490 98.100 87.874
201609 76.844 98.000 88.371
201612 80.106 98.400 91.747
201703 82.899 98.100 95.237
201706 87.813 98.500 100.472
201709 85.683 98.800 97.738
201712 92.907 99.400 105.338
201803 91.288 99.200 103.711
201806 97.915 99.200 111.240
201809 93.626 99.900 105.622
201812 95.302 99.700 107.729
201903 86.999 99.700 98.343
201906 94.157 99.800 106.328
201909 89.466 100.100 100.727
201912 91.695 100.500 102.826
202003 89.066 100.300 100.077
202006 76.771 99.900 86.608
202009 82.490 99.900 93.059
202012 45.072 99.300 51.154
202103 75.742 99.900 85.447
202106 80.639 99.500 91.337
202109 75.666 100.100 85.190
202112 78.187 100.100 88.029
202203 71.234 101.100 79.407
202206 79.185 101.800 87.664
202209 68.419 103.100 74.790
202212 75.088 104.100 81.291
202303 71.781 104.400 77.488
202306 77.973 105.200 83.532
202309 74.680 106.200 79.251
202312 80.379 106.800 84.819
202403 76.521 107.200 80.447
202406 89.868 108.200 93.606
202409 87.539 108.900 90.594
202412 93.389 110.700 95.076
202503 88.048 111.100 89.316
202506 99.248 111.700 100.137
202509 95.239 112.000 95.834
202512 104.675 113.000 104.397
202603 96.895 112.700 96.895

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

What does a Cyclically Adjusted Revenue per Share of 円367.87 mean?
Link and Motivation (TSE:2170) has a Cyclically Adjusted Revenue per Share of 円367.87 as of Mar. 2026. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on Link and Motivation and its competitors.
Is Link and Motivation's Cyclically Adjusted Revenue per Share too high?
Link and Motivation's current Cyclically Adjusted Revenue per Share is 円367.87. Overall, Link and Motivation has a GF Score™ of 86/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Link and Motivation's Cyclically Adjusted Revenue per Share compare to VRSK and EFX?
Link and Motivation's Cyclically Adjusted Revenue per Share of 円367.87 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 Cyclically Adjusted Revenue per Share for a Business Services company?
A good Cyclically Adjusted Revenue per Share depends on the Business Services industry context. However, Cyclically Adjusted Revenue per Share 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 Cyclically Adjusted Revenue per Share mean?
A high Cyclically Adjusted Revenue per Share can signal that a stock is expensive relative to its fundamentals. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on Link and Motivation and its competitors. Link and Motivation's current Cyclically Adjusted Revenue per Share is 円367.87. 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613.97, compared to a current price of 円605.00 — trading 1.5% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is 円367.87. Link and Motivation's overall GF Score™ is 86/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted Revenue per Share calculated?
Cyclically Adjusted Revenue per Share is calculated from a company's financial statements. For Link and Motivation (TSE:2170), the current Cyclically Adjusted Revenue per Share is 円367.87 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 undervalued. The current stock price of 円605.00 is trading 1.5% below its estimated GF Value™ of 円613.97. GuruFocus considers Link and Motivation to be Fairly Valued.

Key valuation signals for TSE:2170:

  • Cyclically Adjusted Revenue per Share: 円367.87
  • GF Value™: 円613.97 vs. price of 円605.00 (1.5% below fair value)
  • GF Score™: 86/100 with 6 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.
86GF Score

Get the complete analysis for TSE:2170

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

円605.00
Price
円613.97
GF Value