Link and Motivation (TSE:2170) ROCE %: 23.87% (As of Mar. 2026)


TSE:2170 Link and Motivation Inc TSE:2170
86 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 ROCE %?

Link and Motivation TSE:2170 +1.92% 86 ROCE % is 23.87% as of Mar. 2026. 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.

ROCE % measures how well a company generates profits from its capital. It is calculated as EBIT divided by Capital Employed, where Capital Employed is calculated as Total Assets minus Total Current Liabilities. Link and Motivation's annualized ROCE % for the quarter that ended in Mar. 2026 was 23.87%.

Link and Motivation  (TSE:2170) ROCE % Explanation

ROCE % can be especially useful when comparing the performance of capital-intensive companies. Unlike ROE %, which indicates the profitability of Shareholders Equity, ROCE % also considers long-term debt in Capital Employed. This can be helpful when analyzing companies with significant debt, as the result is neutralized by taking debt into consideration.

Generally speaking, a higher ROCE % indicates a stonger profitability for a company. Moreover, it is important to look at the ratio from a long term perspective. Investors tend to favor companies with stable and rising ROCE % trend over those with volatile ones.

Link and Motivation ROCE % Related Terms

Link and Motivation ROCE % Historical Data

* Premium members only.

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

Link and Motivation Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROCE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 10.34 22.64 26.59 27.03 17.49

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
ROCE % 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 22.10 33.57 20.28 -3.17 23.87
TSE:2170
86GF Score
Link and Motivation Inc TSE:2170
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Link and Motivation ROCE % Calculation

Link and Motivation's annualized ROCE % for the fiscal year that ended in Dec. 2025 is calculated as:

ROCE %=EBIT/( (Capital Employed+Capital Employed)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=4372/( ( (33178 - 10115) + (40999 - 14061) )/ 2 )
=4372/( (23063+26938)/ 2 )
=4372/25000.5
=17.49 %

Link and Motivation's ROCE % of for the quarter that ended in Mar. 2026 is calculated as:

ROCE %=EBIT (1)/( (Capital Employed+Capital Employed)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=6268/( ( (40999 - 14061) + (40061 - 14480) )/ 2 )
=6268/( ( 26938 + 25581 )/ 2 )
=6268/26259.5
=23.87 %

(1) Note: The EBIT data used here is four times the quarterly (Mar. 2026) EBIT 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.

Frequently Asked Questions Learn more about ROCE % →
What does a ROCE % of 23.87% mean?
Link and Motivation (TSE:2170) has a ROCE % of 23.87% as of Mar. 2026.
Is Link and Motivation's ROCE % too high?
Link and Motivation's current ROCE % is 23.87%. The Business Services industry median ROCE % is 8.88. Link and Motivation's value of 23.87% is 168.8% above this industry median. 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 ROCE % compare to VRSK and EFX?
Link and Motivation's ROCE % of 23.87% can be compared against companies in the Business Services industry. The industry median ROCE % is 8.88. Link and Motivation's value of 23.87% is 168.8% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROCE % for a Business Services company?
The median ROCE % among Business Services companies is 8.88, based on 1,070 companies in the industry. Companies in the top quartile (top 25%) have a ROCE % significantly above this median, while those in the bottom quartile fall well below. However, ROCE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Link and Motivation's current ROCE % of 23.87% is 168.8% 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 ROCE % mean?
A high ROCE % can signal that a stock is expensive relative to its fundamentals. For the Business Services industry, the median ROCE % is 8.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Link and Motivation's current ROCE % is 23.87%. 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 ROCE % is 23.87% and 168.8% above the Business Services industry median of 8.88. 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 ROCE % calculated?
ROCE % is calculated from a company's financial statements. For Link and Motivation (TSE:2170), the current ROCE % is 23.87% 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:

  • ROCE %: 23.87%
  • GF Value™: 円610.05 vs. price of 円532.00 (12.8% below fair value)
  • GF Score™: 86/100 with 3 warning signs
  • Industry Position: 168.8% above the Business Services median

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

ROCE % 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