Link and Motivation (TSE:2170) Interest Coverage: 27.09 (As of Mar. 2026) — 11% Above Median


TSE:2170 Link and Motivation Inc TSE:2170
87 GF Score
Price 円532.00
GF Value 円610.05
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Link and Motivation Interest Coverage?

Link and Motivation TSE:2170 +1.92% 87 Interest Coverage is 27.09 as of Mar. 2026, which is 11% above its 10-year median of 24.36. 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 812 Business Services companies, Link and Motivation ranks better than 62.32% on this metric.

Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income by its Interest Expense. Link and Motivation's Operating Income for the three months ended in Mar. 2026 was 円1,490 Mil. Link and Motivation's Interest Expense for the three months ended in Mar. 2026 was 円-55 Mil. Link and Motivation's interest coverage for the quarter that ended in Mar. 2026 was 27.09. The higher the ratio, the stronger the company's financial strength is.

The historical rank and industry rank for Link and Motivation's Interest Coverage or its related term are showing as below:

TSE:2170' s Interest Coverage Range Over the Past 10 Years
Min: 3.59   Med: 24.36   Max: 64.22
Current: 24.99


TSE:2170's Interest Coverage is ranked better than
62.32% of 812 companies
in the Business Services industry
Industry Median: 12.98 vs TSE:2170: 24.99

Note: If both Interest Expense and Interest Income are empty, while Net Interest Income is negative, then use Net Interest Income as Interest Expense.


Link and Motivation  (TSE:2170) Interest Coverage Explanation

Ben Graham requires that a company has a minimum interest coverage of 5 with the companies he invested. If the interest coverage is less than 2, the company is burdened by debt. Any business slow or recession may drag the company into a situation where it cannot pay the interest on its debt.

Interest Coverage is an important factor when GuruFocus ranks a company's overage Financial Strength .


Link and Motivation Interest Coverage Related Terms


Link and Motivation Interest Coverage Historical Data

* Premium members only.

The historical data trend for Link and Motivation's Interest Coverage 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.

Note: For Interest Coverage, "No debt" indicates no long-term debt. An indication of "No Debt" does not necessarily mean that the company has no long-term debt obligations; it could be due to missing data in the quarterly or annual report. Use caution when interpreting this information.

Link and Motivation Interest Coverage Chart

Link and Motivation Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Interest Coverage
Get a 7-Day Free Trial Premium Member Only Premium Member Only 11.88 24.85 64.22 60.27 28.21

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
Interest Coverage 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 48.84 55.49 32.07 0.00 27.09

TSE:2170 vs VRSK, EFX, BAH: Interest Coverage Comparison

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

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

* The bar in red indicates where Link and Motivation's Interest Coverage falls into.


TSE:2170
87GF Score
Link and Motivation Inc TSE:2170
Interest Coverage is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Link and Motivation Interest Coverage Calculation

Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income (EBIT) by its Interest Expense:

If Interest Expense is negative and Operating Income is positive, then

Interest Coverage=-1* Operating Income /Interest Expense

Else if Interest Expense is negative and Operating Income is negative, then

The company did not have earnings to cover the interest expense.

Else if Interest Expense is 0 and Long-Term Debt & Capital Lease Obligation is 0, then

The company had no debt (1).


Note: If both Interest Expense and Interest Income are empty, while Net Interest Income is negative, then use Net Interest Income as Interest Expense.

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

Here, for the fiscal year that ended in Dec. 2025, Link and Motivation's Interest Expense was 円-149 Mil. Its Operating Income was 円4,204 Mil. And its Long-Term Debt & Capital Lease Obligation was 円9,226 Mil.

Interest Coverage=-1* Operating Income (A: Dec. 2025 )/Interest Expense (A: Dec. 2025 )
=-1*4204/-149
=28.21

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

Here, for the three months ended in Mar. 2026, Link and Motivation's Interest Expense was 円-55 Mil. Its Operating Income was 円1,490 Mil. And its Long-Term Debt & Capital Lease Obligation was 円8,780 Mil.

Interest Coverage=-1* Operating Income (Q: Mar. 2026 )/Interest Expense (Q: Mar. 2026 )
=-1*1490/-55
=27.09

* 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.

The higher the ratio, the stronger the company's Financial Strength is.

Frequently Asked Questions Learn more about Interest Coverage →
What does a Interest Coverage of 27.09 mean?
Link and Motivation (TSE:2170) has a Interest Coverage of 27.09 as of Mar. 2026. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on Link and Motivation and its competitors. This is 11% above median its historical median of 24.36. Over the past decade, Link and Motivation's Interest Coverage has ranged from 3.59 to 64.22. According to the industry distribution chart, Link and Motivation ranks #306 out of 812 companies in the Business Services industry, placing it in the top 37.7%.
Is Link and Motivation's Interest Coverage too high?
Link and Motivation's current Interest Coverage of 27.09 is 11% above median its 10-year median of 24.36. Over the past 10 years, this metric has ranged from a low of 3.59 to a high of 64.22. The Business Services industry median Interest Coverage is 12.98. Link and Motivation's value of 27.09 is 108.7% above this industry median. Based on the distribution chart, Link and Motivation ranks #306 out of 812 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 Interest Coverage compare to VRSK and EFX?
According to the Business Services industry distribution chart, Link and Motivation ranks #306 out of 812 companies for Interest Coverage. This puts Link and Motivation in the upper half of its industry. The industry median Interest Coverage is 12.98. Link and Motivation's value of 27.09 is 108.7% above this benchmark. Historically, Link and Motivation's own Interest Coverage has ranged from 3.59 to 64.22 over the past decade. While the company's 10-year median is 24.36 vs. the industry median of 12.98, 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 Interest Coverage for a Business Services company?
The median Interest Coverage among Business Services companies is 12.98, based on 812 companies in the industry. Companies in the top quartile (top 25%) have a Interest Coverage significantly above this median, while those in the bottom quartile fall well below. However, Interest Coverage should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Link and Motivation's current Interest Coverage of 27.09 is 108.7% 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 Interest Coverage mean?
A high Interest Coverage can signal that a stock is expensive relative to its fundamentals. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on Link and Motivation and its competitors. For the Business Services industry, the median Interest Coverage is 12.98 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Link and Motivation's current Interest Coverage is 27.09, which is 11% above median its own 10-year median of 24.36. 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 Modestly Undervalued. The stock's GF Value™ is 円610.05, compared to a current price of 円532.00 — trading 12.8% below its estimated fair value. The current Interest Coverage is 27.09, which is 11% above median its 10-year median of 24.36 and 108.7% above the Business Services industry median of 12.98. 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 Interest Coverage calculated?
Interest Coverage is calculated from a company's financial statements. For Link and Motivation (TSE:2170), the current Interest Coverage is 27.09 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532.00 is trading 12.8% below its estimated GF Value™ of 円610.05. GuruFocus considers Link and Motivation to be Modestly Undervalued.

Key valuation signals for TSE:2170:

  • Interest Coverage: 27.09 (11% above median its 10-year median of 24.36)
  • GF Value™: 円610.05 vs. price of 円532.00 (12.8% below fair value)
  • GF Score™: 87/100 with 3 warning signs
  • Industry Position: 108.7% above the Business Services median (#306 of 812)

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

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

円532.00
Price
円610.05
GF Value