Link and Motivation (TSE:2170) Pretax Margin %: 14.15% (As of Mar. 2026) — 63% Above Median


TSE:2170 Link and Motivation Inc TSE:2170
86 GF Score
Price 円548.00
GF Value 円610.80
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Link and Motivation Pretax Margin %?

Link and Motivation TSE:2170 +0.92% 86 Pretax Margin % is 14.15% as of Mar. 2026, which is 63% above its 10-year median of 8.67. GuruFocus rates TSE:2170 with a GF Score™ of 86/100 and a GF Value™ of 円610.80 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,074 Business Services companies, Link and Motivation ranks better than 69.09% on this metric.

Pre-Tax margin is calculated as Pre-Tax Income divided by its Revenue. Link and Motivation's Pre-Tax Income for the three months ended in Mar. 2026 was 円1,512 Mil. Link and Motivation's Revenue for the three months ended in Mar. 2026 was 円10,688 Mil. Therefore, Link and Motivation's pretax margin for the quarter that ended in Mar. 2026 was 14.15%.

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

TSE:2170' s Pretax Margin % Range Over the Past 10 Years
Min: 2.18   Med: 8.67   Max: 14.47
Current: 10.45


TSE:2170's Pretax Margin % is ranked better than
69.09% of 1074 companies
in the Business Services industry
Industry Median: 5.325 vs TSE:2170: 10.45

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

The pretax margin, as know as pretax profit margin, is widely used to measure the operating efficiency of a company before deducting taxes.

The pretax margin is sometimes preferred over the net margin as tax expenditures can make profitability comparisons between companies misleading.

It is a useful tool to compare companies operating in the same sector and less effective when comparing companies from other sectors as each industry generally has different operating expenses and sales patterns.

The long term trend of the pretax margin is a good indicator of the competitiveness and health of the business.


Link and Motivation Pretax Margin % Related Terms


Link and Motivation Pretax Margin % Historical Data

* Premium members only.

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

Link and Motivation Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Pretax Margin %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 5.83 10.68 13.44 14.47 10.17

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
Pretax 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 13.44 18.42 12.55 -2.36 14.15

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

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

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

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


TSE:2170
86GF Score
Link and Motivation Inc TSE:2170
Pretax Margin % is just one metric. See GF Score™, valuation, warning signs, and more.
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Link and Motivation Pretax Margin % Calculation

Pretax margin - also known as pretax profit margin is the ratio of Pretax Income divided by net sales or Revenue, usually presented in percent.

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

Pretax Margin=Pre-Tax Income (A: Dec. 2025 )/Revenue (A: Dec. 2025 )
=4223/41522
=10.17 %

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

Pretax Margin=Pre-Tax Income (Q: Mar. 2026 )/Revenue (Q: Mar. 2026 )
=1512/10688
=14.15 %

* 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 Pretax Margin % →
What does a Pretax Margin % of 14.15% mean?
Link and Motivation (TSE:2170) has a Pretax Margin % of 14.15% as of Mar. 2026. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on Link and Motivation and its competitors. This is 63% above median its historical median of 8.67. Over the past decade, Link and Motivation's Pretax Margin % has ranged from 2.18 to 14.47. According to the industry distribution chart, Link and Motivation ranks #332 out of 1074 companies in the Business Services industry, placing it in the top 30.9%.
Is Link and Motivation's Pretax Margin % too high?
Link and Motivation's current Pretax Margin % of 14.15% is 63% above median its 10-year median of 8.67. Over the past 10 years, this metric has ranged from a low of 2.18 to a high of 14.47. The Business Services industry median Pretax Margin % is 5.33. Link and Motivation's value of 14.15% is 165.7% above this industry median. Based on the distribution chart, Link and Motivation ranks #332 out of 1074 companies in the Business Services industry, which is above the industry midpoint. 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 Pretax Margin % compare to VRSK and EFX?
According to the Business Services industry distribution chart, Link and Motivation ranks #332 out of 1074 companies for Pretax Margin %. This puts Link and Motivation in the upper half of its industry. The industry median Pretax Margin % is 5.33. Link and Motivation's value of 14.15% is 165.7% above this benchmark. Historically, Link and Motivation's own Pretax Margin % has ranged from 2.18 to 14.47 over the past decade. While the company's 10-year median is 8.67 vs. the industry median of 5.33, 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 Pretax Margin % for a Business Services company?
The median Pretax Margin % among Business Services companies is 5.33, based on 1,074 companies in the industry. Companies in the top quartile (top 25%) have a Pretax Margin % significantly above this median, while those in the bottom quartile fall well below. However, Pretax Margin % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Link and Motivation's current Pretax Margin % of 14.15% is 165.7% 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 Pretax Margin % mean?
A high Pretax Margin % can signal that a stock is expensive relative to its fundamentals. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on Link and Motivation and its competitors. For the Business Services industry, the median Pretax Margin % is 5.33 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Link and Motivation's current Pretax Margin % is 14.15%, which is 63% above median its own 10-year median of 8.67. 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610.80, compared to a current price of 円548.00 — trading 10.3% below its estimated fair value. The current Pretax Margin % is 14.15%, which is 63% above median its 10-year median of 8.67 and 165.7% above the Business Services industry median of 5.33. 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 Pretax Margin % calculated?
Pretax Margin % is calculated from a company's financial statements. For Link and Motivation (TSE:2170), the current Pretax Margin % is 14.15% 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548.00 is trading 10.3% below its estimated GF Value™ of 円610.80. GuruFocus considers Link and Motivation to be Modestly Undervalued.

Key valuation signals for TSE:2170:

  • Pretax Margin %: 14.15% (63% above median its 10-year median of 8.67)
  • GF Value™: 円610.80 vs. price of 円548.00 (10.3% below fair value)
  • GF Score™: 86/100 with 3 warning signs
  • Industry Position: 165.7% above the Business Services median (#332 of 1074)

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

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

円548.00
Price
円610.80
GF Value