Link and Motivation (TSE:2170) EBIT: 円4,655 Mil (TTM As of Mar. 2026)


TSE:2170 Link and Motivation Inc TSE:2170
86 GF Score
Price 円522.00
GF Value 円609.90
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Link and Motivation EBIT?

Link and Motivation TSE:2170 -1.32% 86 EBIT is 円4,655 Mil as of Mar. 2026. GuruFocus rates TSE:2170 with a GF Score™ of 86/100 and a GF Value™ of 円609.90 (Modestly Undervalued). The stock has 3 warning signs investors should review.

Link and Motivation's earnings before interest and taxes (EBIT) for the three months ended in Mar. 2026 was 円1,567 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Mar. 2026 was 円4,655 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Link and Motivation's annualized ROC % for the quarter that ended in Mar. 2026 was 11.70%. Link and Motivation's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 165.03%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Link and Motivation's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 7.03%.


Link and Motivation  (TSE:2170) EBIT Explanation

1. EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition.

Link and Motivation's annualized ROC % for the quarter that ended in Mar. 2026 is calculated as:

ROC % (Q: Mar. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Dec. 2025 ) + Invested Capital (Q: Mar. 2026 ))/ count )
=5960 * ( 1 - 31.68% )/( (33850 + 35761)/ 2 )
=4071.872/34805.5
=11.70 %

where

Note: The Operating Income data used here is four times the quarterly (Mar. 2026) data.

2. Joel Greenblatt's definition of Return on Capital:

Link and Motivation's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 is calculated as:

ROC (Joel Greenblatt) %(Q: Mar. 2026 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Dec. 2025  Q: Mar. 2026
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=6268/( ( (3910 + max(-1583, 0)) + (3686 + max(-257, 0)) )/ 2 )
=6268/( ( 3910 + 3686 )/ 2 )
=6268/3798
=165.03 %

where Working Capital is:

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(4801 + 238 + 1125) - (3657 + 0 + 4090)
=-1583

Working Capital(Q: Mar. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(4603 + 251 + 1243) - (2179 + 0 + 4175)
=-257

When net working capital is negative, 0 is used.

Note: The EBIT data used here is four times the quarterly (Mar. 2026) EBIT data.

3. It is also linked to Joel Greenblatt's definition of Earnings Yield:

Link and Motivation's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Mar. 2026 )
=4655/66192.130
=7.03 %

* 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 EBIT Related Terms


Link and Motivation EBIT Historical Data

* Premium members only.

The historical data trend for Link and Motivation's EBIT 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 EBIT Chart

Link and Motivation Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EBIT
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2,077.00 3,647.00 4,639.00 5,511.00 4,372.00

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
EBIT 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 1,284.00 1,981.00 1,327.00 -220.00 1,567.00

TSE:2170 vs VRSK, EFX, BAH: EBIT Comparison

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

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

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


TSE:2170
86GF Score
Link and Motivation Inc TSE:2170
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Link and Motivation EBIT Calculation

EBIT, sometimes also called Earnings Before Interest and Taxes, is a measure of a firm's profit that includes all expenses except interest and income tax expenses. It is the difference between operating revenues and operating expenses. When a firm does not have non-operating income, then Operating Income is sometimes used as a synonym for EBIT and operating profit.

EBIT for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was 円4,655 Mil.

* 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 EBIT →
What does a EBIT of 円4,655 Mil mean?
Link and Motivation (TSE:2170) has a EBIT of 円4,655 Mil as of Mar. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Link and Motivation.
Is Link and Motivation's EBIT too high?
Link and Motivation's current EBIT is 円4,655 Mil. Overall, Link and Motivation has a GF Score™ of 86/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Link and Motivation's EBIT compare to VRSK and EFX?
Link and Motivation's EBIT of 円4,655 Mil 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 EBIT for a Business Services company?
A good EBIT depends on the Business Services industry context. However, EBIT 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 EBIT mean?
A high EBIT can signal that a stock is expensive relative to its fundamentals. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Link and Motivation. Link and Motivation's current EBIT is 円4,655 Mil. 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 Modestly Undervalued. The stock's GF Value™ is 円609.90, compared to a current price of 円522.00 — trading 14.4% below its estimated fair value. The current EBIT is 円4,655 Mil. 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 EBIT calculated?
EBIT is calculated from a company's financial statements. For Link and Motivation (TSE:2170), the current EBIT is 円4,655 Mil 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522.00 is trading 14.4% below its estimated GF Value™ of 円609.90. GuruFocus considers Link and Motivation to be Modestly Undervalued.

Key valuation signals for TSE:2170:

  • EBIT: 円4,655 Mil
  • GF Value™: 円609.90 vs. price of 円522.00 (14.4% below fair value)
  • GF Score™: 86/100 with 3 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

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

円522.00
Price
円609.90
GF Value