Link and Motivation (TSE:2170) Quick Ratio: 1.13 (As of Mar. 2026) — 55% Above Median


TSE:2170 Link and Motivation Inc TSE:2170
86 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 Quick Ratio?

Link and Motivation TSE:2170 +2.07% 86 Quick Ratio is 1.13 as of Mar. 2026, which is 55% above its 10-year median of 0.73. GuruFocus rates TSE:2170 with a GF Score™ of 86/100 and a GF Value™ of 円610.05 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,092 Business Services companies, Link and Motivation ranks worse than 70.42% on this metric.

The quick ratio measures a company's ability to meet its short-term obligations with its most liquid assets. It is calculated as a company's Total Current Assets excludes Total Inventories divides by its Total Current Liabilities. Link and Motivation's quick ratio for the quarter that ended in Mar. 2026 was 1.13.

Link and Motivation has a quick ratio of 1.13. It generally indicates good short-term financial strength.

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

TSE:2170' s Quick Ratio Range Over the Past 10 Years
Min: 0.49   Med: 0.73   Max: 1.38
Current: 1.13

During the past 13 years, Link and Motivation's highest Quick Ratio was 1.38. The lowest was 0.49. And the median was 0.73.

TSE:2170's Quick Ratio is ranked worse than
70.42% of 1092 companies
in the Business Services industry
Industry Median: 1.67 vs TSE:2170: 1.13

Link and Motivation  (TSE:2170) Quick Ratio Explanation

The quick ratio is more conservative than the Current Ratio because it excludes inventories from current assets. The ratio derives its name presumably from the fact that assets such as cash and marketable securities are quick sources of cash. Inventories generally take time to be converted into cash, and if they have to be sold quickly, the company may have to accept a lower price than book value of these inventories. As a result, they are justifiably excluded from assets that are ready sources of immediate cash.

In general, low or decreasing quick ratios generally suggest that a company is over-leveraged, struggling to maintain or grow sales, paying bills too quickly or collecting receivables too slowly. On the other hand, a high or increasing quick ratio generally indicates that a company is experiencing solid top-line growth, quickly converting receivables into cash, and easily able to cover its financial obligations. Such companies often have faster inventory turnover and cash conversion cycles.

The higher the quick ratio, the better the company's liquidity position.


Link and Motivation Quick Ratio Related Terms


Link and Motivation Quick Ratio Historical Data

* Premium members only.

The historical data trend for Link and Motivation's Quick Ratio 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 Quick Ratio Chart

Link and Motivation Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Quick Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.63 0.89 0.95 1.35 1.23

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
Quick Ratio 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 1.38 1.34 1.31 1.23 1.13

TSE:2170 vs VRSK, EFX, BAH: Quick Ratio Comparison

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

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

* The bar in red indicates where Link and Motivation's Quick Ratio falls into.


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

Link and Motivation Quick Ratio Calculation

The quick ratio measures a company's ability to meet its short-term obligations with its most liquid assets. For this reason, the ratio excludes inventories from current assets.

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

Quick Ratio (A: Dec. 2025 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(17553-238)/14061
=1.23

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

Quick Ratio (Q: Mar. 2026 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(16601-251)/14480
=1.13

* 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 Quick Ratio →
What does a Quick Ratio of 1.13 mean?
Link and Motivation (TSE:2170) has a Quick Ratio of 1.13 as of Mar. 2026. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Link and Motivation and its competitors. This is 55% above median its historical median of 0.73. Over the past decade, Link and Motivation's Quick Ratio has ranged from 0.49 to 1.38. According to the industry distribution chart, Link and Motivation ranks #769 out of 1092 companies in the Business Services industry, placing it in the top 70.4%.
Is Link and Motivation's Quick Ratio too high?
Link and Motivation's current Quick Ratio of 1.13 is 55% above median its 10-year median of 0.73. Over the past 10 years, this metric has ranged from a low of 0.49 to a high of 1.38. The Business Services industry median Quick Ratio is 1.67. Link and Motivation's value of 1.13 is 32.3% below this industry median. Based on the distribution chart, Link and Motivation ranks #769 out of 1092 companies in the Business Services industry, which is below 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 Quick Ratio compare to VRSK and EFX?
According to the Business Services industry distribution chart, Link and Motivation ranks #769 out of 1092 companies for Quick Ratio. This places Link and Motivation in the lower half of its industry. The industry median Quick Ratio is 1.67. Link and Motivation's value of 1.13 is 32.3% below this benchmark. Historically, Link and Motivation's own Quick Ratio has ranged from 0.49 to 1.38 over the past decade. While the company's 10-year median is 0.73 vs. the industry median of 1.67, Link and Motivation has consistently been below 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 Quick Ratio for a Business Services company?
The median Quick Ratio among Business Services companies is 1.67, based on 1,092 companies in the industry. Companies in the top quartile (top 25%) have a Quick Ratio significantly above this median, while those in the bottom quartile fall well below. However, Quick Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Link and Motivation's current Quick Ratio of 1.13 is 32.3% below 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 Quick Ratio mean?
A high Quick Ratio can signal that a stock is expensive relative to its fundamentals. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Link and Motivation and its competitors. For the Business Services industry, the median Quick Ratio is 1.67 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Link and Motivation's current Quick Ratio is 1.13, which is 55% above median its own 10-year median of 0.73. 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 Quick Ratio is 1.13, which is 55% above median its 10-year median of 0.73 and 32.3% below the Business Services industry median of 1.67. 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 Quick Ratio calculated?
Quick Ratio is calculated from a company's financial statements. For Link and Motivation (TSE:2170), the current Quick Ratio is 1.13 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:

  • Quick Ratio: 1.13 (55% above median its 10-year median of 0.73)
  • GF Value™: 円610.05 vs. price of 円543.00 (11% below fair value)
  • GF Score™: 86/100 with 3 warning signs
  • Industry Position: 32.3% below the Business Services median (#769 of 1092)

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

Quick Ratio 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