LEIFRAS Co., Ltd. (LFS) Financials
A multiple compares the market's price with a filed figure; it says what the market pays, not how the business is doing. The market capitalization is the vendor's as of Oct 23, 2026; every other figure is from the SEC filings on this page. Not financial advice.
Newest figures come from the 20-F for FY2025, filed Apr 8, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the LFS SEC filings page.
LEIFRAS Co., Ltd. (LFS) reported $74.8M in revenue for fiscal year 2025, up 14.0% from the prior fiscal year. This page shows its income statement, balance sheet, cash flow statement, and key financial ratios. View 3 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).
Leifras turns renewed sales growth into cash, while balance-sheet repair offsets rising overhead and keeps net earnings growth muted.
Cash conversion repaired a major FY2024 weakness: operating cash flow's ratio to net income improved from49.5% to106.8% by FY2025, making reported profit more closely match cash generation. However, receivables grew faster than sales, rising41.5% versus revenue growth of14.0% , so the improvement coexisted with more sales tied up in customer balances.
Gross margin reached
Balance-sheet financing changed materially: liabilities fell
Financial Health Signals
Scored against operating companies for FY2025. Each of the six dimensions is a percentile rank within that peer group, and the overall is the average of the dimensions that can be computed. A high score means strong standing among peers, not absolute cross-industry strength. How this score is calculated →
Health score ≠ stock price. This rates the quality of LEIFRAS Co., Ltd.'s business: profitability, growth, balance sheet strength. It doesn't tell you whether the stock is a good buy at today's price. Not financial advice. Use it alongside valuation analysis and your own research.
LEIFRAS Co., Ltd. has an operating margin of 5.3%, meaning the company retains $5 of operating profit per $100 of revenue. This results in a moderate score of 61/100, indicating healthy but not exceptional operating efficiency. This is up from 5.0% the prior year.
LEIFRAS Co., Ltd.'s revenue grew 14.0% year-over-year to $74.8M, a solid pace of expansion. This earns a growth score of 55/100.
LEIFRAS Co., Ltd. carries a low D/E ratio of 0.01, meaning only $0.01 of long-term debt for every $1 of shareholders' equity. This conservative leverage earns a score of 98/100, indicating a strong balance sheet with room for future borrowing.
LEIFRAS Co., Ltd.'s current ratio of 1.54 indicates adequate short-term liquidity, earning a score of 43/100. The company can meet its near-term obligations, though with limited headroom.
LEIFRAS Co., Ltd. has a free cash flow margin of 3.6%, earning a moderate score of 40/100. The company generates positive cash flow after capital investments, but with room for improvement.
LEIFRAS Co., Ltd. earns a strong 23.7% return on equity (ROE), meaning it generates $24 of profit for every $100 of shareholders' equity. This efficient capital use earns a returns score of 94/100. This is down from 40.2% the prior year.
LEIFRAS Co., Ltd. scores 5.40, well above the 2.99 safe threshold. The largest contribution to the score comes from revenue of $74.8M against total assets of $29.8M. This indicates low bankruptcy risk based on profitability, leverage, and asset efficiency.
Distress-screening estimate for non-financial companies. Not computed for banks or insurers, where the Altman model does not apply.
LEIFRAS Co., Ltd. passes 8 of 9 financial strength tests. All 4 profitability signals pass (positive income, cash flow, and earnings quality), 2 of 3 leverage/liquidity signals pass, both operating efficiency signals pass.
For every $1 of reported earnings, LEIFRAS Co., Ltd. generates $1.07 in operating cash flow ($3.0M OCF vs $2.8M net income). This indicates profits are well-supported by actual cash generation, not accounting adjustments.
LEIFRAS Co., Ltd. earns $38.07 in operating income for every $1 of interest expense ($4.0M vs $105K). This wide margin provides strong safety for debt servicing, even if earnings decline temporarily.
Key Financial Metrics
Earnings & Revenue
LEIFRAS Co., Ltd. earned $0.05 per diluted share (EPS) in Q4 2025. This represents an increase of 11.6% from the same quarter a year earlier.
Not reported for Q4 2025.
Not reported for Q4 2025.
Not reported for Q4 2025.
Cash & Balance Sheet
LEIFRAS Co., Ltd. generated $903K in free cash flow in Q4 2025, representing cash available after capex. This represents a decrease of 54.1% from the same quarter a year earlier. Against the prior quarter it is up 892.5%.
LEIFRAS Co., Ltd. held $16.1M in cash against $156K in long-term debt as of Q4 2025.
Not reported for Q4 2025.
Margins & Returns
None of these metrics is reported for Q4 2025.
Capital Allocation
LEIFRAS Co., Ltd. reported no capital expenditure in Q4 2025. This represents a decrease of 100.0% from the same quarter a year earlier. Against the prior quarter it is down 100.0%.
Not reported for Q4 2025.
Not reported for Q4 2025.
LFS Income Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Revenue, Cost of Revenue, Gross Profit, R&D Expenses, SG&A Expenses, Operating Income, EBITDA, Interest Expense, Income Tax, Net Income, Diluted Shares (Avg).
LFS Balance Sheet
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q4'2520-F | Q3'256-K | Q2'256-K | Q4'2420-F | Q3'246-K |
|---|---|---|---|---|---|
| Total Assets | $29.8M+4.4% | $32.3M | $32.8M | $28.6M | N/A |
| Current Assets | $22.1M+5.5% | $22.2M | $22.0M | $21.0M | N/A |
| Cash & Equivalents | $16.1M-0.2% | $16.5M+0.2% | $17.3M | $16.1M | $16.4M |
| Short-Term Investments | $0-100.0% | $34Kn/m | $33K | $31K | $0 |
| Inventory | $138K-11.5% | $140K | $162K | $155K | N/A |
| Accounts Receivable | $4.7M+41.5% | $3.8M | $3.4M | $3.3M | N/A |
| Long-Term Investments | $958K+0.2% | $1.0Mn/m | $1.0M | $956K | $0 |
| Goodwill | $179K+0.4% | $189K | $194K | $178K | N/A |
| Total Liabilities | $18.0M-17.8% | $23.5M | $25.2M | $22.0M | N/A |
| Current Liabilities | $14.3M-20.8% | $19.3M | $20.3M | $18.1M | N/A |
| Non-Current Liabilities | $3.7M-3.8% | $4.3M | $4.9M | $3.8M | N/A |
| Long-Term Debt | $156K-86.0% | $261K | $561K | $1.1M | N/A |
| Total Equity | $11.8M+78.1% | $8.8M+48.2% | $7.6M | $6.6M | $5.9M |
| Retained Earnings | $4.8M+141.6% | $3.6M | $2.5M | $2.0M | N/A |
LFS Cash Flow Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q4'2520-F | Q3'256-K | Q2'256-K | Q4'2420-F | Q3'246-K |
|---|---|---|---|---|---|
| Operating Cash Flow | $903K-54.5% | $94K-87.4% | N/A | $2.0M | $747K |
| Depreciation & Amortization | $191K-6.2% | $200K-4.0% | N/A | $203K | $208K |
| Capital Expenditures | $0-100.0% | $3K-24.1% | N/A | $20K | $4K |
| Free Cash Flow | $903K-54.1% | $91K-87.7% | N/A | $2.0M | $742K |
| Investing Cash Flow | -$32Kn/m | -$9Kn/m | N/A | -$36K | -$10K |
| Financing Cash Flow | -$363Kn/m | -$500Kn/m | N/A | -$778K | -$1.3M |
Not reported in any period shown, so not listed: Stock-Based Compensation, Dividends Paid, Share Buybacks.
LFS Financial Ratios
Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Gross Margin, Operating Margin, Net Margin, Return on Equity, Return on Assets, Asset Turnover, FCF Margin.
Where LEIFRAS Co., Ltd. Ranks
Frequently Asked Questions
What is LEIFRAS Co., Ltd.'s annual revenue?
LEIFRAS Co., Ltd. (LFS) reported $74.8M in total revenue for fiscal year 2025. This represents a 14.0% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.
How fast is LEIFRAS Co., Ltd.'s revenue growing?
LEIFRAS Co., Ltd. (LFS) revenue grew by 14.0% year-over-year, from $65.6M to $74.8M in fiscal year 2025.
Is LEIFRAS Co., Ltd. profitable?
Yes, LEIFRAS Co., Ltd. (LFS) reported a net income of $2.8M in fiscal year 2025, with a net profit margin of 3.7%.
What is LEIFRAS Co., Ltd.'s EBITDA?
LEIFRAS Co., Ltd. (LFS) had EBITDA of $4.8M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization.
How much debt does LEIFRAS Co., Ltd. have?
As of fiscal year 2025, LEIFRAS Co., Ltd. (LFS) had $16.1M in cash and equivalents against $156K in long-term debt.
What is LEIFRAS Co., Ltd.'s gross margin?
LEIFRAS Co., Ltd. (LFS) had a gross margin of 29.5% in fiscal year 2025, indicating the percentage of revenue retained after direct costs of goods sold.
What is LEIFRAS Co., Ltd.'s operating margin?
LEIFRAS Co., Ltd. (LFS) had an operating margin of 5.3% in fiscal year 2025, reflecting the profitability of core business operations before interest and taxes.
What is LEIFRAS Co., Ltd.'s net profit margin?
LEIFRAS Co., Ltd. (LFS) had a net profit margin of 3.7% in fiscal year 2025, representing the share of revenue converted into profit after all expenses.
What is LEIFRAS Co., Ltd.'s return on equity (ROE)?
LEIFRAS Co., Ltd. (LFS) has a return on equity of 23.7% for fiscal year 2025, measuring how efficiently the company generates profit from shareholder equity.
What is LEIFRAS Co., Ltd.'s free cash flow?
LEIFRAS Co., Ltd. (LFS) generated $2.7M in free cash flow during fiscal year 2025. This represents a 122.5% change compared to the previous fiscal year. Free cash flow represents the cash a company generates after accounting for capital expenditures, and is widely used to assess financial flexibility and shareholder value.
What is LEIFRAS Co., Ltd.'s operating cash flow?
LEIFRAS Co., Ltd. (LFS) generated $3.0M in operating cash flow during fiscal year 2025, representing cash generated from core business activities.
What are LEIFRAS Co., Ltd.'s total assets?
LEIFRAS Co., Ltd. (LFS) had $29.8M in total assets as of fiscal year 2025, including both current and long-term assets.
What are LEIFRAS Co., Ltd.'s capital expenditures?
LEIFRAS Co., Ltd. (LFS) invested $272K in capital expenditures during fiscal year 2025, funding long-term assets and infrastructure.
What is LEIFRAS Co., Ltd.'s current ratio?
LEIFRAS Co., Ltd. (LFS) had a current ratio of 1.54 as of fiscal year 2025, which is generally considered healthy.
What is LEIFRAS Co., Ltd.'s debt-to-equity ratio?
LEIFRAS Co., Ltd. (LFS) had a debt-to-equity ratio of 0.01 as of fiscal year 2025. We compute it as long-term debt divided by total shareholder equity, where long-term debt is the noncurrent part of the company's borrowings, so debt due within the next twelve months is not counted.
What is LEIFRAS Co., Ltd.'s liabilities-to-equity ratio?
LEIFRAS Co., Ltd. (LFS) had a liabilities-to-equity ratio of 1.53 as of fiscal year 2025, which is total liabilities divided by total shareholder equity. Total liabilities counts every obligation on the balance sheet (payables, deposits, insurance reserves and deferred taxes as well as borrowings), so this ratio usually runs well above debt-to-equity.
What is LEIFRAS Co., Ltd.'s return on assets (ROA)?
LEIFRAS Co., Ltd. (LFS) had a return on assets of 9.4% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.
What is LEIFRAS Co., Ltd.'s P/E ratio?
LEIFRAS Co., Ltd. (LFS) trades at 20.5x earnings, its market capitalization divided by $2.8M net income, FY2025. The market capitalization is $57.3M as of Oct 23, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
What is LEIFRAS Co., Ltd.'s price-to-sales ratio?
LEIFRAS Co., Ltd. (LFS) trades at 0.8x sales, its market capitalization divided by $74.8M revenue, FY2025. The market capitalization is $57.3M as of Oct 23, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
What is LEIFRAS Co., Ltd.'s Altman Z-Score?
LEIFRAS Co., Ltd. (LFS) has an Altman Z-Score of 5.40, placing it in the Safe Zone (low bankruptcy risk). The Z-Score combines five financial ratios (working capital, retained earnings, EBIT, market capitalization, and revenue relative to total assets) to predict the likelihood of bankruptcy. Scores above 2.99 indicate financial safety while scores below 1.81 suggest financial distress. Learn more in our complete guide to financial health indicators.
What is LEIFRAS Co., Ltd.'s Piotroski F-Score?
LEIFRAS Co., Ltd. (LFS) has a Piotroski F-Score of 8 out of 9, indicating strong financial health. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7 to 9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.
Are LEIFRAS Co., Ltd.'s earnings high quality?
LEIFRAS Co., Ltd. (LFS) has an earnings quality ratio of 1.07x, considered cash-backed (high quality). This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.
Can LEIFRAS Co., Ltd. cover its interest payments?
LEIFRAS Co., Ltd. (LFS) has an interest coverage ratio of 38.07x, meaning it can comfortably cover its interest obligations. This ratio divides operating income by interest expense. Ratios above 5x indicate strong debt-servicing ability, while ratios below 2x suggest the company may face difficulty meeting interest payments if earnings decline. Learn more in our complete guide to financial health indicators.
How financially healthy is LEIFRAS Co., Ltd.?
LEIFRAS Co., Ltd. (LFS) scores 65 out of 100 on our Financial Health Score, indicating strong standing within its operating companies peer group. The score is the average of six dimensions (Profitability, Growth, Leverage, Liquidity, Cash Flow, Returns), each ranked as a percentile relative to companies in the same scoring family (banks against banks, REITs against REITs, and so on) rather than across all industries. It rates the quality of the business, not whether the stock is fairly priced, and is not financial advice. Learn more in our complete guide to financial health indicators.