Leifras Co., Ltd.
Rank #26Capital ReturnLFS · Nasdaq · Communication Services
Leifras Co., Ltd. (LFS) — Rank #26 by gross profitability (GP/assets 0.74) · ROE 23.7% · Piotroski F-Score 9 / 9.
As-of 2026-09-15 · CIK 0002030277 · all metrics point-in-time as of the filing date.
About
Leifras Co., Ltd. operates as a sports and social business company in Japan.
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It operates through two segments, Sports School Business and Social Business segments. The company focuses on providing services related to the operation of sports schools and organization of events for children; selling of sports equipment; managing extracurricular activities in elementary and junior high schools; offering sports therapy for children with developmental disabilities; and providing health exercise guidance for the elderly. It is also involved in the management and operation of sports clubs, sports classes, and cultural classes; extracurricular activities in elementary and junior high schools; sports and healthcare facility management; travel business; and management of after-school childcare facilities. The company's sports schools offer soccer, baseball, basketball, track and field, general beginner sports, rhythmic karate, kendo, tennis, girls' sports, volleyball, cheer dance, dance, and table tennis, as well as multi-discipline sports programs. Leifras Co., Ltd. has a strategic alliance with H & R Produce Distributors Inc. Leifras Co., Ltd.
was incorporated in 2001 and is headquartered in Shibuya, Japan.
- Industry
- Entertainment
- Sector
- Communication Services
- State
- M0
- Filer Category
- Non-accelerated filerEmerging growth company
- Fiscal Year End
- December 31
- Website
- leifras.co.jp
Price History
Company Snapshot
P/E and reverse DCF are the primary valuation lenses at this stage.
Market Cap
$56.25M
P/E (annual)
0.1
P/S (annual)
0.0
P/B
0.0
P/OCF (annual)
0.1
Shareholder Yield
5.0%
Employees
1,055
Industry
Entertainment
Exchange
Nasdaq
Signal Flags
Quality Profile
Profitability
1/1 passSafety
1/1 passCash Flow
2/3 passGrowth
2/2 passTerry Smith quality gate
Passes 3/5 Terry Smith thresholdsWhat Growth Is Priced In
Implied revenue growth (10Y)
-87.6%
The annual FCF growth rate today's price requires over a 10-year horizon (discount rate 10%, terminal growth 2.5%).
Buyback tailwind: -5.0% — per-share value needs a total required return of -92.6% once share-count change is priced in.
vs. own 6-year median revenue growth: 13.5%
within its own historyCost-of-equity sensitivity (implied growth at different discount rates)
r = 8%
-87.8%
r = 10% (base)
-87.6%
r = 12%
-87.4%
Net debt / market cap: -4170.9%
Valuation History
Current multiple vs historical range at each filing date. Band spans 25th-75th percentile.
P / E
Price / diluted EPS
P / S
Price / revenue per share
P / B
Price / book value per share
P / GP
Price / gross profit per share
P / FCF
Price / free cash flow per share
FCF yield, shareholder yield, and buyback activity are the primary reads at this stage.
Profitability
Gross profitability (GP / assets)
0.74
Primary signal (Novy-Marx).
1st of 8 SIC 8200 peers
Return on equity
23.7%
Gross margin
29.5%
8th of 8 SIC 8200 peers
Revenue growth (YoY)
13.5%
Gross margin improving
Margin trend vs prior year.
Operating Leverage
| 2023 | 2024 | 2025 | |
|---|---|---|---|
| Revenue vs COGS | |||
| Revenue vs OpEx | |||
| Op. Income vs Revenue |
Anti-fragile safety
Balance-sheet safety
Composite anti-fragile check.
Debt / equity
1.53
8th of 8 SIC 8200 peers (best = lowest)
Current ratio
1.54×
7th of 8 SIC 8200 peers
Quick ratio
1.45×
Net cash
$2.26B
Cash & equivalents minus total debt.
Cash-flow health
Free cash flow
$425.70M
Operating cash flow minus capex.
Positive free cash flow
FCF / net income
-0.03
Cash-backing of earnings.
FCF/NI divergence
Unfavorable divergence (yellow flag).
Accruals healthy
Cash-backed earnings.
SBC / revenue
0.0%
Stock-based comp intensity.
Piotroski F-Score
F-Score
9 / 9
Fundamental-strength score (0-9).