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Leifras Co., Ltd.

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LFS · Nasdaq · Communication Services

Leifras Co., Ltd. (LFS) — Rank #25 by gross profitability (GP/assets 0.74) · ROE 23.7% · Piotroski F-Score 9 / 9.

As-of 2026-10-30 · 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

Company Snapshot

P/E and reverse DCF are the primary valuation lenses at this stage.

Market Cap

—

P/E (annual)

—

P/S (annual)

—

P/B

—

P/OCF (annual)

—

Shareholder Yield

—

Employees

1,055

Industry

Entertainment

Exchange

Nasdaq

12/12

Flags passed

LFS passes 12/12 quality flags

  • PASS
    Gross margin holding
  • PASS
    Dilution within 2%
  • PASS
    FCF not negative from investment
  • PASS
    Disclosure consistent
  • PASS
    Revenue not declining
  • PASS
    Operating margin holding
  • PASS
    Free cash flow intact
  • PASS
    Passes safety gate
  • PASS
    Balance sheet stable
  • PASS
    No competitive retreat
  • PASS
    SBC not compressing margin
  • PASS
    No valuation convergence

Strengths Revenue growth accelerating · Operating leverage expanding · Deferred revenue growing

A count of the 12 warning flags that could be evaluated. Unweighted: colour follows the worst flag.

Quality Profile

Profitability

1/1 pass
GP / assets
0.74
Return on equity
23.7%
Gross margin trend
PASS

Safety

1/1 pass
Balance-sheet safety
PASS
Debt / equity
1.53
Current ratio
1.54×
Net cash
$2.26B

Cash Flow

2/3 pass
Positive FCF
PASS
Cash-backed earnings
WARN
Accruals healthy
PASS
SBC / revenue
0.0%

Growth

2/2 pass
Revenue growth
13.5%
Piotroski F-Score
9 / 9
Share dilution
-5.0%

FCF yield, shareholder yield, and buyback activity are the primary reads at this stage.

Profitability

Does it make money well?

No warning flags · GP/assets 0.74

Gross profitability (GP / assets)

0.74

Primary signal (Novy-Marx).

1st of 5 SIC 8200 peers

Return on equity

23.7%

Gross margin

29.5%

5th of 5 SIC 8200 peers

Revenue growth (YoY)

13.5%

Gross margin improving

Margin trend vs prior year.

PASS

Operating Leverage

202320242025
Revenue vs COGS
Revenue vs OpEx
Op. Income vs Revenue

Cash Flow Health

Is the cash real?

No warning flags · FCF 3% below net income

Free cash flow

$425.70M

Operating cash flow minus capex.

Positive free cash flow

PASS

FCF vs net income

-2.9%

(FCF − net income) ÷ |net income|. Positive: cash above earnings. Negative: below.

FCF not below net income

Fails when free cash flow is below net income (yellow flag).

WARN

Accruals healthy

Cash-backed earnings.

PASS

SBC / revenue

0.0%

Stock-based comp intensity.

Balance Sheet Strength

Can it survive a storm?

No warning flags · net cash $2.26B, F-Score 9/9

Balance-sheet safety

Composite anti-fragile check.

PASS

Debt / equity

1.53

5th of 5 SIC 8200 peers (best = lowest)

Current ratio

1.54×

4th of 5 SIC 8200 peers

Quick ratio

1.45×

Net cash

$2.26B

Cash & equivalents minus total debt.

Piotroski F-Score

9 / 9

Fundamental-strength score (0-9).

Valuation

Is the price reasonable?

No warning flags

Capital allocation quality

Composite score

3.7 / 5

Good
Share count trend(net buybacks)
-5.0%5/5 Strong
Buyback timing
N/AN/A
Dividend growth consistency(non-payer or broken streak)
0 yr3/5 Good
Net debt trajectory
0.0%3/5 Good

Lifecycle Phase History

20232025
Capital Return

Price History

LFS-29.9% · -31.4% CAGRSPY+14.7% · +15.7% CAGR

View full financial statements →

Source filings on SEC EDGAR: 10-K annual reports · 10-Q quarterly reports