Link and Motivation (TSE:2170) Asset Turnover: 0.26 (As of Mar. 2026)


TSE:2170 Link and Motivation Inc TSE:2170
86 GF Score
Price 円548.00
GF Value 円610.05
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Link and Motivation Asset Turnover?

Link and Motivation TSE:2170 +0.92% 86 Asset Turnover is 0.26 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.

Asset Turnover measures how quickly a company turns over its asset through sales. It is calculated as Revenue divided by Total Assets. Link and Motivation's Revenue for the three months ended in Mar. 2026 was 円10,688 Mil. Link and Motivation's Total Assets for the quarter that ended in Mar. 2026 was 円40,530 Mil. Therefore, Link and Motivation's Asset Turnover for the quarter that ended in Mar. 2026 was 0.26.

Asset Turnover is linked to ROE % through Du Pont Formula. Link and Motivation's annualized ROE % for the quarter that ended in Mar. 2026 was 26.57%. It is also linked to ROA % through Du Pont Formula. Link and Motivation's annualized ROA % for the quarter that ended in Mar. 2026 was 8.56%.


Link and Motivation  (TSE:2170) Asset Turnover Explanation

Asset Turnover is linked to ROE % through Du Pont Formula.

Link and Motivation's annulized ROE % for the quarter that ended in Mar. 2026 is

ROE %**(Q: Mar. 2026 )
=Net Income/Total Stockholders Equity
=3468/13051.5
=(Net Income / Revenue)*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(3468 / 42752)*(42752 / 40530)*(40530/ 13051.5)
=Net Margin %*Asset Turnover*Equity Multiplier
=8.11 %*1.0548*3.1054
=ROA %*Equity Multiplier
=8.56 %*3.1054
=26.57 %

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.

** The ROE % used above is for Du Pont Analysis only. It is different from the defined ROE % page on our website, as here it uses Net Income instead of Net Income attributable to Common Stockholders in the calculation.

It is also linked to ROA % through Du Pont Formula:

Link and Motivation's annulized ROA % for the quarter that ended in Mar. 2026 is

ROA %(Q: Mar. 2026 )
=Net Income/Total Assets
=3468/40530
=(Net Income / Revenue)*(Revenue / Total Assets)
=(3468 / 42752)*(42752 / 40530)
=Net Margin %*Asset Turnover
=8.11 %*1.0548
=8.56 %

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

In the article Joining The Dark Side: Pirates, Spies and Short Sellers, James Montier reported that In their US sample covering the period 1968-2003, Cooper et al find that firms with low asset growth outperformed firms with high asset growth by an astounding 20% p.a. equally weighted. Even when controlling for market, size and style, low asset growth firms outperformed high asset growth firms by 13% p.a. Therefore a company with fast asset growth may underperform.

Therefore, it is a good sign if a company's Asset Turnover is consistent or even increases. If a company's asset grows faster than sales, its Asset Turnover will decline, which can be a warning sign.


Link and Motivation Asset Turnover Related Terms


Link and Motivation Asset Turnover Historical Data

* Premium members only.

The historical data trend for Link and Motivation's Asset Turnover 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 Asset Turnover Chart

Link and Motivation Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Asset Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.92 1.11 1.14 1.17 1.12

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
Asset Turnover 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 0.28 0.31 0.27 0.28 0.26

TSE:2170 vs VRSK, EFX, BAH: Asset Turnover Comparison

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

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

* The bar in red indicates where Link and Motivation's Asset Turnover falls into.


TSE:2170
86GF Score
Link and Motivation Inc TSE:2170
Asset Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Link and Motivation Asset Turnover Calculation

Asset Turnover measures how quickly a company turns over its asset through sales.

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

Asset Turnover
=Revenue/Average Total Assets
=Revenue (A: Dec. 2025 )/( (Total Assets (A: Dec. 2024 )+Total Assets (A: Dec. 2025 ))/ count )
=41522/( (33178+40999)/ 2 )
=41522/37088.5
=1.12

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

Asset Turnover
=Revenue/Average Total Assets
=Revenue (Q: Mar. 2026 )/( (Total Assets (Q: Dec. 2025 )+Total Assets (Q: Mar. 2026 ))/ count )
=10688/( (40999+40061)/ 2 )
=10688/40530
=0.26

* 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.

Companies with low profit margins tend to have high Asset Turnover, while those with high profit margins have low Asset Turnover. Companies in the retail industry tend to have a very high turnover ratio.

Frequently Asked Questions Learn more about Asset Turnover →
What does a Asset Turnover of 0.26 mean?
Link and Motivation (TSE:2170) has a Asset Turnover of 0.26 as of Mar. 2026. Asset turnover equals current-period sales over average total assets over the past two periods. View historical data on Link and Motivation and its competitors.
Is Link and Motivation's Asset Turnover too high?
Link and Motivation's current Asset Turnover is 0.26. 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 Asset Turnover compare to VRSK and EFX?
Link and Motivation's Asset Turnover of 0.26 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 Asset Turnover for a Business Services company?
A good Asset Turnover depends on the Business Services industry context. However, Asset Turnover 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 Asset Turnover mean?
A high Asset Turnover can signal that a stock is expensive relative to its fundamentals. Asset turnover equals current-period sales over average total assets over the past two periods. View historical data on Link and Motivation and its competitors. Link and Motivation's current Asset Turnover is 0.26. 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548.00 — trading 10.2% below its estimated fair value. The current Asset Turnover is 0.26. 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 Asset Turnover calculated?
Asset Turnover is calculated from a company's financial statements. For Link and Motivation (TSE:2170), the current Asset Turnover is 0.26 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548.00 is trading 10.2% below its estimated GF Value™ of 円610.05. GuruFocus considers Link and Motivation to be Modestly Undervalued.

Key valuation signals for TSE:2170:

  • Asset Turnover: 0.26
  • GF Value™: 円610.05 vs. price of 円548.00 (10.2% below fair value)
  • GF Score™: 86/100 with 3 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

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

円548.00
Price
円610.05
GF Value