Link and Motivation (TSE:2170) Effective Interest Rate on Debt %: 1.36% (As of Mar. 2026)

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TSE:2170 Link and Motivation Inc TSE:2170
86 GF Score
Price 円610.00
GF Value 円614.72
Valuation Fairly Valued
! 6 Warning Signs
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What is Link and Motivation Effective Interest Rate on Debt %?

Link and Motivation TSE:2170 +2.18% 86 Effective Interest Rate on Debt % is 1.36% as of Mar. 2026. GuruFocus rates TSE:2170 with a GF Score™ of 86/100 and a GF Value™ of 円614.72 (Fairly Valued). The stock has 6 warning signs investors should review.

Effective Interest Rate on Debt % is the usage rate that a borrower actually pays on a debt. It is calculated as the positive value of Interest Expense divided by its average total debt. Total debt equals to Long-Term Debt & Capital Lease Obligation plus Short-Term Debt & Capital Lease Obligation. Link and Motivation's annualized positive value of Interest Expense for the quarter that ended in Mar. 2026 was 円220 Mil. Link and Motivation's average total debt for the quarter that ended in Mar. 2026 was 円16,223 Mil. Therefore, Link and Motivation's annualized Effective Interest Rate on Debt % for the quarter that ended in Mar. 2026 was 1.36%.


Link and Motivation  (TSE:2170) Effective Interest Rate on Debt % Explanation

Effective Interest Rate on Debt % measures the usage rate that a borrower actually pays on a debt.


Link and Motivation Effective Interest Rate on Debt % Related Terms


Link and Motivation Effective Interest Rate on Debt % Historical Data

* Premium members only.

The historical data trend for Link and Motivation's Effective Interest Rate on Debt % 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 Effective Interest Rate on Debt % Chart

Link and Motivation Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Effective Interest Rate on Debt %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.82 1.17 0.65 0.80 1.10

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
Effective Interest Rate on Debt % 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 0.81 1.11 1.19 1.25 1.36

TSE:2170 vs VRSK, EFX, BAH: Effective Interest Rate on Debt % Comparison

For the Consulting Services subindustry, Link and Motivation's Effective Interest Rate on Debt %, along with its competitors' market caps and Effective Interest Rate on Debt % 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 Effective Interest Rate on Debt % vs Business Services Industry

For the Business Services industry and Industrials sector, Link and Motivation's Effective Interest Rate on Debt % distribution charts can be found below:

* The bar in red indicates where Link and Motivation's Effective Interest Rate on Debt % falls into.


TSE:2170
86GF Score
Link and Motivation Inc TSE:2170
Effective Interest Rate on Debt % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Link and Motivation Effective Interest Rate on Debt % Calculation

Link and Motivation's annualized Effective Interest Rate on Debt % for the fiscal year that ended in Dec. 2025 is calculated as

Effective Interest Rate on Debt %
=-1  *  Interest Expense/( (Total Debt  (A: Dec. 2024 )+Total Debt  (A: Dec. 2025 ))/ count )
=-1  *  -149/( (11629+15540)/ 2 )
=-1  *  -149/13584.5
=1.10 %

where

Total Debt  (A: Dec. 2024 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=7966 + 3663
=11629

Total Debt  (A: Dec. 2025 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=9226 + 6314
=15540

Link and Motivation's annualized Effective Interest Rate on Debt % for the quarter that ended in Mar. 2026 is calculated as

Effective Interest Rate on Debt %
=-1  *  Interest Expense/( (Total Debt  (Q: Dec. 2025 )+Total Debt  (Q: Mar. 2026 ))/ count )
=-1  *  -220/( (15540+16906)/ 2 )
=-1  *  -220/16223
=1.36 %

where

Total Debt  (Q: Dec. 2025 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=9226 + 6314
=15540

Total Debt  (Q: Mar. 2026 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=8780 + 8126
=16906

* 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.

In the calculation of annual Effective Interest Rate on Debt %, the Interest Expense of the last fiscal year and the average total debt over the fiscal year are used. In calculating the quarterly data, the Interest Expense data used here is four times the quarterly (Mar. 2026) interest expense data. Effective Interest Rate on Debt % is displayed in the 30-year financial page.

What does a Effective Interest Rate on Debt % of 1.36% mean?
Link and Motivation (TSE:2170) has a Effective Interest Rate on Debt % of 1.36% as of Mar. 2026. Effective interest rate on debt is the rate a company actually pays on its debt. View historical data on Link and Motivation and its competitors.
Is Link and Motivation's Effective Interest Rate on Debt % too high?
Link and Motivation's current Effective Interest Rate on Debt % is 1.36%. 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 Effective Interest Rate on Debt % compare to VRSK and EFX?
Link and Motivation's Effective Interest Rate on Debt % of 1.36% 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 Effective Interest Rate on Debt % for a Business Services company?
A good Effective Interest Rate on Debt % depends on the Business Services industry context. However, Effective Interest Rate on Debt % 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 Effective Interest Rate on Debt % mean?
A high Effective Interest Rate on Debt % can signal that a stock is expensive relative to its fundamentals. Effective interest rate on debt is the rate a company actually pays on its debt. View historical data on Link and Motivation and its competitors. Link and Motivation's current Effective Interest Rate on Debt % is 1.36%. 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614.72, compared to a current price of 円610.00 — trading 0.8% below its estimated fair value. The current Effective Interest Rate on Debt % is 1.36%. 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 Effective Interest Rate on Debt % calculated?
Effective Interest Rate on Debt % is calculated from a company's financial statements. For Link and Motivation (TSE:2170), the current Effective Interest Rate on Debt % is 1.36% 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610.00 is trading 0.8% below its estimated GF Value™ of 円614.72. GuruFocus considers Link and Motivation to be Fairly Valued.

Key valuation signals for TSE:2170:

  • Effective Interest Rate on Debt %: 1.36%
  • GF Value™: 円614.72 vs. price of 円610.00 (0.8% 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

Effective Interest Rate on Debt % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円610.00
Price
円614.72
GF Value