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Link and Motivation's EPS (Basic) for the
three
months ended in Jun. 2026 was 円8.96.
Its EPS (Basic) for the trailing twelve months (TTM) ended in Jun. 2026 was 円14.90.
During the past 13 years, Link and Motivation's highest 3-Year average EPS without NRI Growth Rate was 130.70% per year. The lowest was -51.80% per year. And the median was 16.70% per year.
Link and Motivation (TSE:2170) Earnings per Share (Diluted) Explanation
Earnings Per Share (EPS) is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.
Be Aware
Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.
If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.
Link and Motivation Earnings per Share (Diluted) Related Terms
Link and Motivation Earnings per Share (Diluted) Historical Data
* Premium members only.
The historical data trend for Link and Motivation's Earnings per Share (Diluted) 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 Earnings per Share (Diluted) Chart
TSE:2170 vs VRSK, EFX, BAH: Earnings per Share (Diluted) Comparison
For the Consulting Services subindustry, Link and Motivation's PE Ratio, along with its competitors' market caps and PE 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 PE Ratio vs Business Services Industry
For the Business Services industry and Industrials sector, Link and Motivation's PE Ratio distribution charts can be found below:
* The bar in red indicates where Link and Motivation's PE Ratio falls into.
Link and Motivation Earnings per Share (Diluted) Calculation
Earnings Per Share (EPS) is the amount of earnings per outstanding share of the company's stock. In calculating earnings per share, the dividends of preferred stocks need to subtracted from the total net income first.
Link and Motivation's Earnings Per Share (Diluted) for the fiscal year that ended in Dec. 2025 is calculated as
Earnings per Share (Diluted) 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14.86
* 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.
Companies also reported diluted shares in their financial reports. Diluted shares include the shares of convertibles or warrants outstanding.
What does a Earnings per Share (Diluted) of 円14.86 mean?
Link and Motivation (TSE:2170) has a Earnings per Share (Diluted) of 円14.86 as of Jun. 2026. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on Link and Motivation and its competitors. According to the industry distribution chart, Link and Motivation ranks #571 out of 804 companies in the Business Services industry, placing it in the top 71%.
Is Link and Motivation's Earnings per Share (Diluted) too high?
Link and Motivation's current Earnings per Share (Diluted) is 円14.86. Based on the distribution chart, Link and Motivation ranks #571 out of 804 companies in the Business Services industry, which is below the industry midpoint. Overall, Link and Motivation has a GF Score™ of 83/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Link and Motivation's Earnings per Share (Diluted) compare to VRSK and EFX?
According to the Business Services industry distribution chart, Link and Motivation ranks #571 out of 804 companies for Earnings per Share (Diluted). This places Link and Motivation in the lower half of its industry. The industry median Earnings per Share (Diluted) is 7.50. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Earnings per Share (Diluted) for a Business Services company?
The median Earnings per Share (Diluted) among Business Services companies is 7.50, based on 804 companies in the industry. Companies in the top quartile (top 25%) have a Earnings per Share (Diluted) significantly above this median, while those in the bottom quartile fall well below. However, Earnings per Share (Diluted) 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 Earnings per Share (Diluted) mean?
A high Earnings per Share (Diluted) can signal that a stock is expensive relative to its fundamentals. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on Link and Motivation and its competitors. For the Business Services industry, the median Earnings per Share (Diluted) is 7.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Link and Motivation's current Earnings per Share (Diluted) is 円14.86. 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625.34, compared to a current price of 円647.00 — trading 3.5% above its estimated fair value. The current Earnings per Share (Diluted) is 円14.86. Link and Motivation's overall GF Score™ is 83/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Earnings per Share (Diluted) calculated?
Earnings per Share (Diluted) is calculated from a company's financial statements. For Link and Motivation (TSE:2170), the current Earnings per Share (Diluted) is 円14.86 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647.00 is trading 3.5% above its estimated GF Value™ of 円625.34.
GuruFocus considers Link and Motivation to be Fairly Valued.
Key valuation signals for TSE:2170:
Earnings per Share (Diluted): 円14.86
GF Value™: 円625.34 vs. price of 円647.00 (3.5% above fair value)
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.
83GF Score
Get the complete analysis for TSE:2170
Earnings per Share (Diluted) is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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