Link and MotivationTSE:2170 +1.92%87 ROA % is 8.56% as of Mar. 2026, which is 20% above its 10-year median of 7.13. 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 1,096 Business Services companies, Link and Motivation ranks better than 58.49% on this metric.
ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. 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 Assets over the quarter that ended in Mar. 2026 was 円40,530 Mil. Therefore, Link and Motivation's annualized ROA % for the quarter that ended in Mar. 2026 was 8.56%.
The historical rank and industry rank for Link and Motivation's ROA % or its related term are showing as below:
TSE:2170'
s ROA % Range Over the Past 10 Years
Min: -2.32 Med: 7.13 Max: 11.53
Current: 4.59
During the past 13 years, Link and Motivation's highest ROA % was 11.53%. The lowest was -2.32%. And the median was 7.13%.
TSE:2170's ROA % is ranked better than 58.49% of 1096
companies
in the Business Services industry
Industry Median: 3.455
vs TSE:2170: 4.59
Link and Motivation (TSE:2170) ROA % Explanation
ROA % measures the rate of return on the total assets (shareholder equity plus liabilities). It measures a firm's efficiency at generating profits from shareholders' equity plus its liabilities. ROA % shows how well a company uses what it has to generate earnings. ROA %s can vary drastically across industries. Therefore, ROA % should not be used to compare companies in different industries. For retailers, a ROA % of higher than 5% is expected. For example, Wal-Mart (WMT) has a ROA % of about 8% as of 2012. For banks, ROA % is close to their interest spread. A banks ROA % is typically well under 2%.
Similar to ROE, ROA % is affected by profit margins and asset turnover. This can be seen from the Du Pont Formula:
Note:
The Net Income data used here is four times the quarterly (Mar. 2026) net income data. The Revenue data used here is four times the quarterly (Mar. 2026) revenue data.
* 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.
Be Aware
Like ROE, ROA % is calculated with only 12 months data. Fluctuations in the company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. ROA % can be affected by events such as stock buyback or issuance, and by goodwill, a company's tax rate and its interest payment. ROA % 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 ROA % may indicate vulnerability in the durability of the competitive advantage.
E.g. Raising $43b to take on KO is impossible, but $1.7b to take on Moody's is. Although Moody's ROA % and underlying economics is far superior to Coca Cola, the durability is far weaker because of lower entry cost.
Link and Motivation ROA % Related Terms
Link and Motivation ROA % Historical Data
* Premium members only.
The historical data trend for Link and Motivation's ROA % 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.
For the Consulting Services subindustry, Link and Motivation's ROA %, along with its competitors' market caps and ROA % 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 ROA % vs Business Services Industry
For the Business Services industry and Industrials sector, Link and Motivation's ROA % distribution charts can be found below:
* The bar in red indicates where Link and Motivation's ROA % 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 ROA %, the net income of the last fiscal year and the average total 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.
ROA % is displayed in the 30-year financial page.
Link and Motivation (TSE:2170) has a ROA % of 8.56% as of Mar. 2026. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on Link and Motivation and its competitors. This is 20% above median its historical median of 7.13. According to the industry distribution chart, Link and Motivation ranks #455 out of 1096 companies in the Business Services industry, placing it in the top 41.5%.
Is Link and Motivation's ROA % too high?
Link and Motivation's current ROA % of 8.56% is 20% above median its 10-year median of 7.13. The Business Services industry median ROA % is 3.46. Link and Motivation's value of 8.56% is 147.8% above this industry median. Based on the distribution chart, Link and Motivation ranks #455 out of 1096 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 ROA % compare to VRSK and EFX?
According to the Business Services industry distribution chart, Link and Motivation ranks #455 out of 1096 companies for ROA %. This puts Link and Motivation in the upper half of its industry. The industry median ROA % is 3.46. Link and Motivation's value of 8.56% is 147.8% above this benchmark. While the company's 10-year median is 7.13 vs. the industry median of 3.46, 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 ROA % for a Business Services company?
The median ROA % among Business Services companies is 3.46, based on 1,096 companies in the industry. Companies in the top quartile (top 25%) have a ROA % significantly above this median, while those in the bottom quartile fall well below. However, ROA % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Link and Motivation's current ROA % of 8.56% is 147.8% 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 ROA % mean?
A high ROA % can signal that a stock is expensive relative to its fundamentals. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on Link and Motivation and its competitors. For the Business Services industry, the median ROA % is 3.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Link and Motivation's current ROA % is 8.56%, which is 20% above median its own 10-year median of 7.13. 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 ROA % is 8.56%, which is 20% above median its 10-year median of 7.13 and 147.8% above the Business Services industry median of 3.46. 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 ROA % calculated?
ROA % is calculated from a company's financial statements. For Link and Motivation (TSE:2170), the current ROA % is 8.56% 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:
ROA %: 8.56% (20% above median its 10-year median of 7.13)
GF Value™: 円610.05 vs. price of 円532.00 (12.8% below fair value)
Industry Position: 147.8% above the Business Services median (#455 of 1096)
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.
87GF Score
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