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Link and MotivationTSE:2170 +0.51%86 Return-on-Tangible-Asset is 13.41% as of Mar. 2026, which is 21% above its 10-year median of 11.07. 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. Among 1,094 Business Services companies, Link and Motivation ranks better than 66.27% on this metric.
Return-on-Tangible-Asset is calculated as Net Income divided by its average total tangible assets. Total tangible assets equals to Total Assets minus Intangible Assets. Link and Motivation's annualizedNet Income for the quarter that ended in Mar. 2026 was 円3,468 Mil. Link and Motivation's average total tangible assets for the quarter that ended in Mar. 2026 was 円25,860 Mil. Therefore, Link and Motivation's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 13.41%.
The historical rank and industry rank for Link and Motivation's Return-on-Tangible-Asset or its related term are showing as below:
TSE:2170'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -3.01 Med: 11.07 Max: 17.98
Current: 7.18
During the past 13 years, Link and Motivation's highest Return-on-Tangible-Asset was 17.98%. The lowest was -3.01%. And the median was 11.07%.
TSE:2170's Return-on-Tangible-Asset is ranked better than 66.27% of 1094
companies
in the Business Services industry
Industry Median: 3.975
vs TSE:2170: 7.18
Link and Motivation (TSE:2170) Return-on-Tangible-Asset Explanation
Return-on-Tangible-Asset measures the rate of return on the average total tangible assets (total assets minus intangible assets). Tangible means physical in nature. Intangible Assets are assets that are not physical in nature, and typically "derive their value from legal or intellectual rights." Return-on-Tangible-Asset measures a firm's efficiency at generating profits from its tangible assets. It shows how well a company uses what it has to generate earnings. Return-on-Tangible-Assets can vary drastically across industries. Therefore, Return-on-Tangible-Asset should not be used to compare companies in different industries.
Be Aware
Like ROE and ROA, Return-on-Tangible-Asset is calculated with only 12 months data. Fluctuations in the companys earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. Return-on-Tangible-Asset can be affected by events such as stock buyback or issuance, and by a companys tax rate and its interest payment. Return-on-Tangible-Asset may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).
Many analysts argue the higher return the better. Buffett states that really high Return-on-Tangible-Asset may indicate vulnerability in the durability of the competitive advantage.
Link and Motivation Return-on-Tangible-Asset Related Terms
Link and Motivation Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Link and Motivation's Return-on-Tangible-Asset 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 Return-on-Tangible-Asset Chart
TSE:2170 vs VRSK, EFX, BAH: Return-on-Tangible-Asset Comparison
For the Consulting Services subindustry, Link and Motivation's Return-on-Tangible-Asset, along with its competitors' market caps and Return-on-Tangible-Asset 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 Return-on-Tangible-Asset vs Business Services Industry
For the Business Services industry and Industrials sector, Link and Motivation's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Link and Motivation's Return-on-Tangible-Asset falls into.
* 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 Return-on-Tangible-Asset, the net income of the last fiscal year and the average total tangible assets over the fiscal year are used. In calculating the quarterly data,
the Net Income data used here is four times the quarterly (Mar. 2026) net income data.
What does a Return-on-Tangible-Asset of 13.41% mean?
Link and Motivation (TSE:2170) has a Return-on-Tangible-Asset of 13.41% as of Mar. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Link and Motivation and its competitors. This is 21% above median its historical median of 11.07. According to the industry distribution chart, Link and Motivation ranks #369 out of 1094 companies in the Business Services industry, placing it in the top 33.7%.
Is Link and Motivation's Return-on-Tangible-Asset too high?
Link and Motivation's current Return-on-Tangible-Asset of 13.41% is 21% above median its 10-year median of 11.07. The Business Services industry median Return-on-Tangible-Asset is 3.98. Link and Motivation's value of 13.41% is 237.4% above this industry median. Based on the distribution chart, Link and Motivation ranks #369 out of 1094 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 Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Link and Motivation's Return-on-Tangible-Asset compare to VRSK and EFX?
According to the Business Services industry distribution chart, Link and Motivation ranks #369 out of 1094 companies for Return-on-Tangible-Asset. This puts Link and Motivation in the upper half of its industry. The industry median Return-on-Tangible-Asset is 3.98. Link and Motivation's value of 13.41% is 237.4% above this benchmark. While the company's 10-year median is 11.07 vs. the industry median of 3.98, 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 Return-on-Tangible-Asset for a Business Services company?
The median Return-on-Tangible-Asset among Business Services companies is 3.98, based on 1,094 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Asset significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Asset should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Link and Motivation's current Return-on-Tangible-Asset of 13.41% is 237.4% 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 Return-on-Tangible-Asset mean?
A high Return-on-Tangible-Asset can signal that a stock is expensive relative to its fundamentals. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Link and Motivation and its competitors. For the Business Services industry, the median Return-on-Tangible-Asset is 3.98 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Link and Motivation's current Return-on-Tangible-Asset is 13.41%, which is 21% above median its own 10-year median of 11.07. 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597.00 — trading 2.9% below its estimated fair value. The current Return-on-Tangible-Asset is 13.41%, which is 21% above median its 10-year median of 11.07 and 237.4% above the Business Services industry median of 3.98. 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 Return-on-Tangible-Asset calculated?
Return-on-Tangible-Asset is calculated from a company's financial statements. For Link and Motivation (TSE:2170), the current Return-on-Tangible-Asset is 13.41% 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597.00 is trading 2.9% below its estimated GF Value™ of 円614.72.
GuruFocus considers Link and Motivation to be Fairly Valued.
Key valuation signals for TSE:2170:
Return-on-Tangible-Asset: 13.41% (21% above median its 10-year median of 11.07)
GF Value™: 円614.72 vs. price of 円597.00 (2.9% below fair value)
Industry Position: 237.4% above the Business Services median (#369 of 1094)
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 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
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Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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