Link and Motivation (TSE:2170) Tax Rate %: 31.68% (As of Mar. 2026)

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TSE:2170 Link and Motivation Inc TSE:2170
86 GF Score
Price 円624.00
GF Value 円615.77
Valuation Fairly Valued
! 6 Warning Signs
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What is Link and Motivation Tax Rate %?

Link and Motivation TSE:2170 -1.42% 86 Tax Rate % is 31.68% as of Mar. 2026. GuruFocus rates TSE:2170 with a GF Score™ of 86/100 and a GF Value™ of 円615.77 (Fairly Valued). The stock has 6 warning signs investors should review.

Tax Rate % is calculated as Tax Expense divided by its Pre-Tax Income. Link and Motivation's Tax Expense for the three months ended in Mar. 2026 was 円479 Mil. Link and Motivation's Pre-Tax Income for the three months ended in Mar. 2026 was 円1,512 Mil. Therefore, Link and Motivation's Tax Rate % for the quarter that ended in Mar. 2026 was 31.68%.

Link and Motivation Tax Rate % Related Terms

Link and Motivation Tax Rate % Historical Data

* Premium members only.

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

Link and Motivation Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Tax Rate %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 42.09 38.16 31.31 25.20 52.14

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
Tax Rate % 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 32.09 37.10 35.15 -232.84 31.68
TSE:2170
86GF Score
Link and Motivation Inc TSE:2170
Tax Rate % is just one metric. See GF Score™, valuation, warning signs, and more.
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Link and Motivation Tax Rate % Calculation

Tax Rate % is the ratio of tax expense divided by pretax income, usually presented in percent.

Link and Motivation's Tax Rate % for the fiscal year that ended in Dec. 2025 is calculated as

Tax Rate %=Tax Expense (A: Dec. 2025 )/Pre-Tax Income (A: Dec. 2025 )
=2202/4223
=52.14 %

Link and Motivation's Tax Rate % for the quarter that ended in Mar. 2026 is calculated as

Tax Rate %=Tax Expense (Q: Mar. 2026 )/Pre-Tax Income (Q: Mar. 2026 )
=479/1512
=31.68 %

* 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 Tax Rate % →
What does a Tax Rate % of 31.68% mean?
Link and Motivation (TSE:2170) has a Tax Rate % of 31.68% as of Mar. 2026.
Is Link and Motivation's Tax Rate % too high?
Link and Motivation's current Tax Rate % is 31.68%. 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 Tax Rate % compare to VRSK and EFX?
Link and Motivation's Tax Rate % of 31.68% can be compared against companies in the Business Services industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Tax Rate % for a Business Services company?
A good Tax Rate % depends on the Business Services industry context. However, Tax Rate % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Tax Rate % mean?
A high Tax Rate % can signal that a stock is expensive relative to its fundamentals. Link and Motivation's current Tax Rate % is 31.68%. 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615.77, compared to a current price of 円624.00 — trading 1.3% above its estimated fair value. The current Tax Rate % is 31.68%. 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 Tax Rate % calculated?
Tax Rate % is calculated from a company's financial statements. For Link and Motivation (TSE:2170), the current Tax Rate % is 31.68% 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 overvalued. The current stock price of 円624.00 is trading 1.3% above its estimated GF Value™ of 円615.77. GuruFocus considers Link and Motivation to be Fairly Valued.

Key valuation signals for TSE:2170:

  • Tax Rate %: 31.68%
  • GF Value™: 円615.77 vs. price of 円624.00 (1.3% above fair value)
  • GF Score™: 86/100 with 6 warning signs

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

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

円624.00
Price
円615.77
GF Value