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
Financials
Each fiscal year is read as-of that year’s own 10-K filing, so nothing restated after the fact leaks backwards. Line items this filer never tagged are omitted. Hover or tap a badge for the diagnostic behind it.
| Fiscal year end | 2025-12-31filed 2026-04-08 | 2024-12-31filed 2026-04-08 | 2023-12-31filed 2026-04-08 |
|---|---|---|---|
| Assets | |||
| Cash & equivalents | 2,524.1 | 2,538.6 | 2,729.3 |
| Short-term investments | — | 4.9 | — |
| Accounts receivable | 731.1 | 518.4 | — |
| Inventory | 21.6 | 24.5 | — |
| Total current assets | 3,473.0 | 3,303.0 | — |
| Property, plant & equipment, net | 96.5 | 53.8 | — |
| Goodwill | 28.0 | 28.0 | 28.0 |
| Total assets | 4,675.2 | 4,495.7 | — |
| Liabilities | |||
| Accounts payable | 196.8 | 168.3 | — |
| Accrued liabilities | 1,161.0 | 1,109.7 | — |
| Deferred revenue | 154.1 | 147.6 | 170.9 |
| Total current liabilities | 2,249.9 | 2,851.3 | — |
| Total debt | 275.5 | 1,106.2 | — |
| Total liabilities | 2,828.5 | 3,454.8 | — |
| Equity | |||
| Retained earnings | 750.0 | 311.5 | — |
| Total shareholders' equity | 1,846.7 | 1,040.9 | 622.2 |
Figures are as originally filed with the SEC (point-in-time), not restated, so they can differ slightly from sites that show later-restated numbers. Why point-in-time?