Link and MotivationTSE:2170 +3.87%86 Days Payable is 41.38 as of Mar. 2026, which is 8% below its 10-year median of 45.04. GuruFocus rates TSE:2170 with a GF Score™ of 86/100 and a GF Value™ of 円610.95 (Fairly Valued). The stock has 3 warning signs investors should review. Among 943 Business Services companies, Link and Motivation ranks worse than 59.6% on this metric.
The historical rank and industry rank for Link and Motivation's Days Payable or its related term are showing as below:
TSE:2170'
s Days Payable Range Over the Past 10 Years
Min: 35.03 Med: 45.04 Max: 62.11
Current: 35.03
During the past 13 years, Link and Motivation's highest Days Payable was 62.11. The lowest was 35.03. And the median was 45.04.
TSE:2170's Days Payable is ranked worse than 59.6% of 943
companies
in the Business Services industry
Industry Median: 46.92
vs TSE:2170: 35.03
Link and Motivation's Days Payable
increased
from Mar. 2025 (37.04) to Mar. 2026 (41.38).
It may suggest that Link and Motivationdelayed paying its suppliers.
Link and Motivation Days Payable Related Terms
Link and Motivation Days Payable Historical Data
* Premium members only.
The historical data trend for Link and Motivation's Days Payable 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.
TSE:2170 vs VRSK, EFX, BAH: Days Payable Comparison
For the Consulting Services subindustry, Link and Motivation's Days Payable, along with its competitors' market caps and Days Payable 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 Days Payable vs Business Services Industry
For the Business Services industry and Industrials sector, Link and Motivation's Days Payable distribution charts can be found below:
* The bar in red indicates where Link and Motivation's Days Payable falls into.
Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.
Link and Motivation's Days Payable for the fiscal year that ended in Dec. 2025 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 (TSE:2170) has a Days Payable of 41.38 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Link and Motivation and its competitors. This is near median its historical median of 45.04. Over the past decade, Link and Motivation's Days Payable has ranged from 35.03 to 62.11. According to the industry distribution chart, Link and Motivation ranks #562 out of 943 companies in the Business Services industry, placing it in the top 59.6%.
Is Link and Motivation's Days Payable too high?
Link and Motivation's current Days Payable of 41.38 is near median its 10-year median of 45.04. Over the past 10 years, this metric has ranged from a low of 35.03 to a high of 62.11. The Business Services industry median Days Payable is 46.92. Link and Motivation's value of 41.38 is 11.8% below this industry median. Based on the distribution chart, Link and Motivation ranks #562 out of 943 companies in the Business Services industry, which is below the industry midpoint. 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 Days Payable compare to VRSK and EFX?
According to the Business Services industry distribution chart, Link and Motivation ranks #562 out of 943 companies for Days Payable. This places Link and Motivation in the lower half of its industry. The industry median Days Payable is 46.92. Link and Motivation's value of 41.38 is 11.8% below this benchmark. Historically, Link and Motivation's own Days Payable has ranged from 35.03 to 62.11 over the past decade. While the company's 10-year median is 45.04 vs. the industry median of 46.92, Link and Motivation has consistently been below 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 Days Payable for a Business Services company?
The median Days Payable among Business Services companies is 46.92, based on 943 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Link and Motivation's current Days Payable of 41.38 is 11.8% below 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 Days Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Link and Motivation and its competitors. For the Business Services industry, the median Days Payable is 46.92 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Link and Motivation's current Days Payable is 41.38, which is near median its own 10-year median of 45.04. 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610.95, compared to a current price of 円563.00 — trading 7.8% below its estimated fair value. The current Days Payable is 41.38, which is near median its 10-year median of 45.04 and 11.8% below the Business Services industry median of 46.92. Link and Motivation's overall GF Score™ is 86/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Payable calculated?
Days Payable is calculated from a company's financial statements. For Link and Motivation (TSE:2170), the current Days Payable is 41.38 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563.00 is trading 7.8% below its estimated GF Value™ of 円610.95.
GuruFocus considers Link and Motivation to be Fairly Valued.
Key valuation signals for TSE:2170:
Days Payable: 41.38 (near median its 10-year median of 45.04)
GF Value™: 円610.95 vs. price of 円563.00 (7.8% below fair value)
Industry Position: 11.8% below the Business Services median (#562 of 943)
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.
86GF Score
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