Link and Motivation (TSE:2170) Gross Margin %: 56.27% (As of Mar. 2026) — 22% Above Median


TSE:2170 Link and Motivation Inc TSE:2170
87 GF Score
Price 円543.00
GF Value 円610.05
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Link and Motivation Gross Margin %?

Link and Motivation TSE:2170 +2.07% 87 Gross Margin % is 56.27% as of Mar. 2026, which is 22% above its 10-year median of 46.25. GuruFocus rates TSE:2170 with a GF Score™ of 87/100 and a GF Value™ of 円610.05 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,007 Business Services companies, Link and Motivation ranks better than 73.98% on this metric.

Gross Margin % is calculated as gross profit divided by its revenue. Link and Motivation's Gross Profit for the three months ended in Mar. 2026 was 円6,014 Mil. Link and Motivation's Revenue for the three months ended in Mar. 2026 was 円10,688 Mil. Therefore, Link and Motivation's Gross Margin % for the quarter that ended in Mar. 2026 was 56.27%.


The historical rank and industry rank for Link and Motivation's Gross Margin % or its related term are showing as below:

TSE:2170' s Gross Margin % Range Over the Past 10 Years
Min: 36.22   Med: 46.25   Max: 55
Current: 55


During the past 13 years, the highest Gross Margin % of Link and Motivation was 55.00%. The lowest was 36.22%. And the median was 46.25%.

TSE:2170's Gross Margin % is ranked better than
73.98% of 1007 companies
in the Business Services industry
Industry Median: 34.5 vs TSE:2170: 55.00

Link and Motivation had a gross margin of 56.27% for the quarter that ended in Mar. 2026 => Durable competitive advantage

The 5-Year average Growth Rate of Gross Margin for Link and Motivation was 3.90% per year.


Link and Motivation  (TSE:2170) Gross Margin % Explanation

Warren Buffett believes that firms with excellent long term economics tend to have consistently higher margins.

Durable competitive advantage creates a high Gross Margin % because of the freedom to price in excess of cost. Companies can be categorized by their Gross Margin %

1. Greater than 40% = Durable competitive advantage
2. Less than 40% = Competition eroding margins
3. Less than 20% = no sustainable competitive advantage
Consistency of Gross Margin is key

Link and Motivation had a gross margin of 56.27% for the quarter that ended in Mar. 2026 => Durable competitive advantage


Be Aware

If a company loses its competitive advantages, usually its gross margin declines well before its sales declines. Watching Gross Margin % and Operating Margin % closely helps avoid value trap situations.


Link and Motivation Gross Margin % Related Terms


Link and Motivation Gross Margin % Historical Data

* Premium members only.

The historical data trend for Link and Motivation's Gross Margin % 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 Gross Margin % Chart

Link and Motivation Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Gross Margin %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 46.99 49.02 52.12 53.08 54.44

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
Gross Margin % 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 53.98 56.14 53.07 54.48 56.27

TSE:2170 vs VRSK, EFX, BAH: Gross Margin % Comparison

For the Consulting Services subindustry, Link and Motivation's Gross Margin %, along with its competitors' market caps and Gross Margin % 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 Gross Margin % vs Business Services Industry

For the Business Services industry and Industrials sector, Link and Motivation's Gross Margin % distribution charts can be found below:

* The bar in red indicates where Link and Motivation's Gross Margin % falls into.


TSE:2170
87GF Score
Link and Motivation Inc TSE:2170
Gross Margin % is just one metric. See GF Score™, valuation, warning signs, and more.
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Link and Motivation Gross Margin % Calculation

Gross Margin is the percentage of Gross Profit out of sales or Revenue.

Link and Motivation's Gross Margin for the fiscal year that ended in Dec. 2025 is calculated as

Gross Margin % (A: Dec. 2025 )=Gross Profit (A: Dec. 2025 ) / Revenue (A: Dec. 2025 )
=22605 / 41522
=(Revenue - Cost of Goods Sold) / Revenue
=(41522 - 18917) / 41522
=54.44 %

Link and Motivation's Gross Margin for the quarter that ended in Mar. 2026 is calculated as


Gross Margin % (Q: Mar. 2026 )=Gross Profit (Q: Mar. 2026 ) / Revenue (Q: Mar. 2026 )
=6014 / 10688
=(Revenue - Cost of Goods Sold) / Revenue
=(10688 - 4674) / 10688
=56.27 %

* 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.

A positive Gross Profit is only the first step for a company to make a net profit. The gross profit needs to be big enough to also cover related labor, equipment, rental, marketing/advertising, research and development and a lot of other costs in selling the products.

Frequently Asked Questions Learn more about Gross Margin % →
What does a Gross Margin % of 56.27% mean?
Link and Motivation (TSE:2170) has a Gross Margin % of 56.27% as of Mar. 2026. Gross margin is the ratio of total gross profit to net sales. View historical data on Link and Motivation and its competitors. This is 22% above median its historical median of 46.25. Over the past decade, Link and Motivation's Gross Margin % has ranged from 36.22 to 55.00. According to the industry distribution chart, Link and Motivation ranks #262 out of 1007 companies in the Business Services industry, placing it in the top 26%.
Is Link and Motivation's Gross Margin % too high?
Link and Motivation's current Gross Margin % of 56.27% is 22% above median its 10-year median of 46.25. Over the past 10 years, this metric has ranged from a low of 36.22 to a high of 55.00. The Business Services industry median Gross Margin % is 34.50. Link and Motivation's value of 56.27% is 63.1% above this industry median. Based on the distribution chart, Link and Motivation ranks #262 out of 1007 companies in the Business Services industry, which is above the industry midpoint. Overall, Link and Motivation has a GF Score™ of 87/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Link and Motivation's Gross Margin % compare to VRSK and EFX?
According to the Business Services industry distribution chart, Link and Motivation ranks #262 out of 1007 companies for Gross Margin %. This puts Link and Motivation in the upper half of its industry. The industry median Gross Margin % is 34.50. Link and Motivation's value of 56.27% is 63.1% above this benchmark. Historically, Link and Motivation's own Gross Margin % has ranged from 36.22 to 55.00 over the past decade. While the company's 10-year median is 46.25 vs. the industry median of 34.50, 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 Gross Margin % for a Business Services company?
The median Gross Margin % among Business Services companies is 34.50, based on 1,007 companies in the industry. Companies in the top quartile (top 25%) have a Gross Margin % significantly above this median, while those in the bottom quartile fall well below. However, Gross Margin % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Link and Motivation's current Gross Margin % of 56.27% is 63.1% 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 Gross Margin % mean?
A high Gross Margin % can signal that a stock is expensive relative to its fundamentals. Gross margin is the ratio of total gross profit to net sales. View historical data on Link and Motivation and its competitors. For the Business Services industry, the median Gross Margin % is 34.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Link and Motivation's current Gross Margin % is 56.27%, which is 22% above median its own 10-year median of 46.25. 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610.05, compared to a current price of 円543.00 — trading 11% below its estimated fair value. The current Gross Margin % is 56.27%, which is 22% above median its 10-year median of 46.25 and 63.1% above the Business Services industry median of 34.50. Link and Motivation's overall GF Score™ is 87/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Gross Margin % calculated?
Gross Margin % is calculated from a company's financial statements. For Link and Motivation (TSE:2170), the current Gross Margin % is 56.27% 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543.00 is trading 11% below its estimated GF Value™ of 円610.05. GuruFocus considers Link and Motivation to be Modestly Undervalued.

Key valuation signals for TSE:2170:

  • Gross Margin %: 56.27% (22% above median its 10-year median of 46.25)
  • GF Value™: 円610.05 vs. price of 円543.00 (11% below fair value)
  • GF Score™: 87/100 with 3 warning signs
  • Industry Position: 63.1% above the Business Services median (#262 of 1007)

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.
87GF Score

Get the complete analysis for TSE:2170

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

円543.00
Price
円610.05
GF Value