Link and Motivation (TSE:2170) Debt-to-Equity: 1.48 (As of Jun. 2026) — Near Median

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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
View Full Analysis

What is Link and Motivation Debt-to-Equity?

Link and Motivation TSE:2170 +1.88% 84 Debt-to-Equity is 1.48 as of Jun. 2026, which is 3% above its 10-year median of 1.44. 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. Among 955 Business Services companies, Link and Motivation ranks worse than 83.56% on this metric.

Link and Motivation's Short-Term Debt & Capital Lease Obligation for the quarter that ended in Jun. 2026 was 円6,845 Mil. Link and Motivation's Long-Term Debt & Capital Lease Obligation for the quarter that ended in Jun. 2026 was 円11,283 Mil. Link and Motivation's Total Stockholders Equity for the quarter that ended in Jun. 2026 was 円12,278 Mil. Link and Motivation's debt to equity for the quarter that ended in Jun. 2026 was 1.48.

A high debt to equity ratio generally means that a company has been aggressive in financing its growth with debt. This can result in volatile earnings as a result of the additional interest expense.

The historical rank and industry rank for Link and Motivation's Debt-to-Equity or its related term are showing as below:

TSE:2170' s Debt-to-Equity Range Over the Past 10 Years
Min: 0.96   Med: 1.44   Max: 7.55
Current: 1.48

During the past 13 years, the highest Debt-to-Equity Ratio of Link and Motivation was 7.55. The lowest was 0.96. And the median was 1.44.

TSE:2170's Debt-to-Equity is ranked worse than
83.56% of 955 companies
in the Business Services industry
Industry Median: 0.33 vs TSE:2170: 1.48

Link and Motivation  (TSE:2170) Debt-to-Equity Explanation

In the calculation of Debt to Equity, we use the total of Short-Term Debt & Capital Lease Obligation and Long-Term Debt & Capital Lease Obligation divided by Total Stockholders Equity. In some calculations, Total Liabilities is used to for calculation.


Be Aware

Because a company can increase its ROE % by having more financial leverage, it is important to watch the leverage ratio when investing in high ROE % companies.


Link and Motivation Debt-to-Equity Related Terms


Link and Motivation Debt-to-Equity Historical Data

* Premium members only.

The historical data trend for Link and Motivation's Debt-to-Equity 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 Debt-to-Equity Chart

Link and Motivation Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Debt-to-Equity
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.85 1.23 1.09 1.03 1.14

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
Debt-to-Equity 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 0.99 1.02 1.14 1.35 1.48

TSE:2170 vs VRSK, EFX, BAH: Debt-to-Equity Comparison

For the Consulting Services subindustry, Link and Motivation's Debt-to-Equity, along with its competitors' market caps and Debt-to-Equity 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 Debt-to-Equity vs Business Services Industry

For the Business Services industry and Industrials sector, Link and Motivation's Debt-to-Equity distribution charts can be found below:

* The bar in red indicates where Link and Motivation's Debt-to-Equity falls into.


TSE:2170
84GF Score
Link and Motivation Inc TSE:2170
Debt-to-Equity is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Link and Motivation Debt-to-Equity Calculation

Debt to Equity measures the financial leverage a company has.

Link and Motivation's Debt to Equity Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Link and Motivation's Debt to Equity Ratio for the quarter that ended in Jun. 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.

Frequently Asked Questions Learn more about Debt-to-Equity →
What does a Debt-to-Equity of 1.48 mean?
Link and Motivation (TSE:2170) has a Debt-to-Equity of 1.48 as of Jun. 2026. Debt-to-Equity ratio represents the ratio of total debt to total company equity. View historical data on Link and Motivation and its competitors. This is near median its historical median of 1.44. Over the past decade, Link and Motivation's Debt-to-Equity has ranged from 0.96 to 7.55. According to the industry distribution chart, Link and Motivation ranks #798 out of 955 companies in the Business Services industry, placing it in the top 83.6%.
Is Link and Motivation's Debt-to-Equity too high?
Link and Motivation's current Debt-to-Equity of 1.48 is near median its 10-year median of 1.44. Over the past 10 years, this metric has ranged from a low of 0.96 to a high of 7.55. The Business Services industry median Debt-to-Equity is 0.33. Link and Motivation's value of 1.48 is 348.5% above this industry median. Based on the distribution chart, Link and Motivation ranks #798 out of 955 companies in the Business Services industry, which is in the bottom quartile relative to peers. 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 Debt-to-Equity compare to VRSK and EFX?
According to the Business Services industry distribution chart, Link and Motivation ranks #798 out of 955 companies for Debt-to-Equity. This places Link and Motivation in the lower half of its industry. The industry median Debt-to-Equity is 0.33. Link and Motivation's value of 1.48 is 348.5% above this benchmark. Historically, Link and Motivation's own Debt-to-Equity has ranged from 0.96 to 7.55 over the past decade. While the company's 10-year median is 1.44 vs. the industry median of 0.33, Link and Motivation has consistently been above 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 Debt-to-Equity for a Business Services company?
The median Debt-to-Equity among Business Services companies is 0.33, based on 955 companies in the industry. Companies in the top quartile (top 25%) have a Debt-to-Equity significantly above this median, while those in the bottom quartile fall well below. However, Debt-to-Equity should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Link and Motivation's current Debt-to-Equity of 1.48 is 348.5% above 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 Debt-to-Equity mean?
A high Debt-to-Equity can signal that a stock is expensive relative to its fundamentals. Debt-to-Equity ratio represents the ratio of total debt to total company equity. View historical data on Link and Motivation and its competitors. For the Business Services industry, the median Debt-to-Equity is 0.33 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Link and Motivation's current Debt-to-Equity is 1.48, which is near median its own 10-year median of 1.44. 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 Debt-to-Equity is 1.48, which is near median its 10-year median of 1.44 and 348.5% above the Business Services industry median of 0.33. 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 Debt-to-Equity calculated?
Debt-to-Equity is calculated from a company's financial statements. For Link and Motivation (TSE:2170), the current Debt-to-Equity is 1.48 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:

  • Debt-to-Equity: 1.48 (near median its 10-year median of 1.44)
  • GF Value™: 円506.98 vs. price of 円704.00 (38.9% above fair value)
  • GF Score™: 84/100 with 8 warning signs
  • Industry Position: 348.5% above the Business Services median (#798 of 955)

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

Debt-to-Equity 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