LEIFRAS Co., Ltd. American Depositary Shares (LFS) 10-Year Financial Performance & Capital Metrics

LFS • • Industrial / General

Consumer DefensiveEducation & TrainingVocational & Technical EducationVocational Skills Training

AboutA sports and social business company in Japan. It operates children’s sports schools and organizes sports events, and also has social business activities in community engagement.Show more

Revenue $10.33B +11.0%
EBITDA $642M +31.5%
Net Income $419M +70.6%
EPS (Diluted) 15.79 +68.3%
Gross Margin 28.54% +13.6%
EBITDA Margin 6.21% +18.4%
Operating Margin 5.03% +18.3%
Net Margin 4.05% +53.7%
ROE 50.34% +7.0%
ROIC 165.46%
Debt/Equity 1.67 -44.5%
Interest Coverage 31.50 +10.1%

Technical Analysis

Key Insights

Based on financial data analysis

✓Strengths

✓Excellent 3Y average ROE of 46.6%
✓Strong Piotroski F-Score: 8/9
✓Trading at only 0.1x book value
✓Efficient asset utilization: 2.3x turnover

✗Weaknesses

✗Weak momentum: RS Rating 14 (bottom 14%)
✗Low quality earnings: Net income not backed by cash flow
✗Trading more than 30% below 52-week high

Price & Volume

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Growth Metrics

Revenue CAGR

10Y-

5Y-

3Y-

TTM-

Profit (Net Income) CAGR

10Y-

5Y-

3Y-

TTM-

EPS CAGR

10Y-

5Y-

3Y-

TTM-

ROCE

10Y Avg25.83%

5Y Avg25.83%

3Y Avg25.83%

Latest34.08%

Peer Comparison

Vocational Skills Training

Name	Market Cap	Current Price	P/E Ratio	Revenue Growth 1Y	Net Margin	ROE	FCF Yield	Debt/Equity
FCHLFitness Champs Holdings Limited Common Stock	4.61M	0.27	26.83	-9.33%	4.08%	217.72%		108.40
LFSLEIFRAS Co., Ltd. American Depositary Shares	97.84M	3.74	0.24	11.02%	4.05%	50.34%	100%	1.67
YOULYoulife Group Inc. American Depositary Shares	81.76M	1.26	-1.68	16.09%	-3.3%		6.14%
EDTKSkillful Craftsman Education Technology Limited	15.32M	0.96	-5.06	-55.29%	-416.15%	-133.28%		0.05
BTCTBTC Digital Ltd.	15.13M	1.59	-107.43	28.68%	-73.89%	-13.42%		0.02

Profit & Loss

	Dec 2022	Dec 2023	Dec 2024
Sales/Revenue+	7.69B	9.3B	10.33B
Revenue Growth %	-	0.21%	0.11%
Cost of Goods Sold+	5.73B	6.97B	7.38B
COGS % of Revenue	0.75%	0.75%	0.71%
Gross Profit+	1.96B	2.34B	2.95B
Gross Margin %	0.25%	0.25%	0.29%
Gross Profit Growth %	-	0.19%	0.26%
Operating Expenses+	1.81B	1.94B	2.43B
OpEx % of Revenue	0.24%	0.21%	0.24%
Selling, General & Admin	1.53B	1.62B	2.05B
SG&A % of Revenue	0.2%	0.17%	0.2%
Research & Development	0	0	0
R&D % of Revenue	-	-	-
Other Operating Expenses	284.57M	320.23M	377.95M
Operating Income+	146.18M	395.66M	519.76M
Operating Margin %	0.02%	0.04%	0.05%
Operating Income Growth %	-	1.71%	0.31%
EBITDA+	236.28M	488.03M	641.77M
EBITDA Margin %	0.03%	0.05%	0.06%
EBITDA Growth %	-	1.07%	0.32%
D&A (Non-Cash Add-back)	90.1M	92.38M	122.01M
EBIT	268.6M	424.03M	554.48M
Net Interest Income+	-13.1M	-13.51M	-16.17M
Interest Income	237.93K	319.56K	333.7K
Interest Expense	13.34M	13.83M	16.5M
Other Income/Expense	109.08M	14.54M	18.23M
Pretax Income+	255.26M	410.2M	537.98M
Pretax Margin %	0.03%	0.04%	0.05%
Income Tax+	77.23M	164.86M	119.35M
Effective Tax Rate %	0.7%	0.6%	0.78%
Net Income+	178.03M	245.34M	418.63M
Net Margin %	0.02%	0.03%	0.04%
Net Income Growth %	-	0.38%	0.71%
Net Income (Continuing)	178.03M	245.34M	418.63M
Discontinued Operations	0	0	0
Minority Interest	0	0	0
EPS (Diluted)+	6.72	9.38	15.79
EPS Growth %	-	0.4%	0.68%
EPS (Basic)	6.72	9.38	15.79
Diluted Shares Outstanding	26.51M	26.51M	26.51M
Basic Shares Outstanding	26.51M	26.51M	26.51M
Dividend Payout Ratio	-	-	-

Balance Sheet

	Dec 2022	Dec 2023	Dec 2024
Total Current Assets+	2.52B	3.35B	3.3B
Cash & Short-Term Investments	2.08B	2.73B	2.54B
Cash Only	2.08B	2.73B	2.54B
Short-Term Investments	4.85M	5.02M	4.93M
Accounts Receivable	283.96M	456.3M	518.4M
Days Sales Outstanding	13.48	17.9	18.32
Inventory	27.52M	20.73M	24.47M
Days Inventory Outstanding	1.75	1.09	1.21
Other Current Assets	25.22M	29.63M	34.38M
Total Non-Current Assets+	1.01B	1.03B	1.19B
Property, Plant & Equipment	594.3M	625.16M	599.75M
Fixed Asset Turnover	12.94x	14.88x	17.22x
Goodwill	28M	28M	28M
Intangible Assets	92.98M	52.38M	39.25M
Long-Term Investments	0	0	0
Other Non-Current Assets	134.83M	147.09M	310.98M
Total Assets+	3.52B	4.38B	4.5B
Asset Turnover	2.18x	2.12x	2.30x
Asset Growth %	-	0.24%	0.03%
Total Current Liabilities+	2.36B	2.98B	2.85B
Accounts Payable	131.25M	171.5M	168.28M
Days Payables Outstanding	8.36	8.99	8.32
Short-Term Debt	910.23M	938.95M	970.78M
Deferred Revenue (Current)	1000K	1000K	1000K
Other Current Liabilities	849.58M	1.2B	1.13B
Current Ratio	1.07x	1.13x	1.16x
Quick Ratio	1.05x	1.12x	1.15x
Cash Conversion Cycle	6.87	10	11.21
Total Non-Current Liabilities+	741.81M	783.39M	603.48M
Long-Term Debt	394.31M	391.51M	232.26M
Capital Lease Obligations	320.36M	356.22M	347.69M
Deferred Tax Liabilities	0	0	0
Other Non-Current Liabilities	27.13M	27.23M	12.91M
Total Liabilities	3.1B	3.76B	3.45B
Total Debt+	1.8B	1.87B	1.73B
Net Debt	-273.63M	-861M	-805.25M
Debt / Equity	4.29x	3.00x	1.67x
Debt / EBITDA	7.63x	3.83x	2.70x
Net Debt / EBITDA	-1.16x	-1.76x	-1.25x
Interest Coverage	10.96x	28.61x	31.50x
Total Equity+	420.28M	622.23M	1.04B
Equity Growth %	-	0.48%	0.67%
Book Value per Share	15.85	23.47	39.26
Total Shareholders' Equity	420.28M	622.23M	1.04B
Common Stock	80.5M	80.5M	80.5M
Retained Earnings	196.73M	-107.11M	311.53M
Treasury Stock	0	-100M	-100.01M
Accumulated OCI	0	0	0
Minority Interest	0	0	0

Cash Flow

	Dec 2022	Dec 2023	Dec 2024
Cash from Operations+	401.5M	677.94M	207.11M
Operating CF Margin %	0.05%	0.07%	0.02%
Operating CF Growth %	-	0.69%	-0.69%
Net Income	178.03M	245.34M	418.63M
Depreciation & Amortization	90.1M	92.38M	122.01M
Stock-Based Compensation	27.15M	6.79M	0
Deferred Taxes	69.37M	5.2M	-37.44M
Other Non-Cash Items	-88.99M	-49.06M	3.62M
Working Capital Changes	125.84M	377.3M	-299.71M
Change in Receivables	-35M	-140.31M	-67.23M
Change in Inventory	5.31M	4.74M	-7.12M
Change in Payables	-7.57M	40.25M	-3.22M
Cash from Investing+	66.04M	-4.78M	-51.39M
Capital Expenditures	-11.52M	-3.75M	-15.08M
CapEx % of Revenue	0%	0%	0%
Acquisitions	-	-	-
Investments	-	-	-
Other Investing	-12.44M	-1.03M	-19.05M
Cash from Financing+	404.37M	-20.98M	-346.45M
Debt Issued (Net)	-	-	-
Equity Issued (Net)	-	-	-
Dividends Paid	0	0	0
Share Repurchases	-	-	-
Other Financing	0	-5.73M	-151.75M
Net Change in Cash	-	-	-
Free Cash Flow+	377.55M	673.16M	172.98M
FCF Margin %	0.05%	0.07%	0.02%
FCF Growth %	-	0.78%	-0.74%
FCF per Share	14.24	25.39	6.52
FCF Conversion (FCF/Net Income)	2.26x	2.76x	0.49x
Interest Paid	12.21M	12.36M	15.52M
Taxes Paid	3.36M	10.18M	236.74M

Key Ratios

Metric	2022	2023	2024
Return on Equity (ROE)	42.36%	47.07%	50.34%
Return on Invested Capital (ROIC)	74.76%	-	165.46%
Gross Margin	25.46%	25.12%	28.54%
Net Margin	2.32%	2.64%	4.05%
Debt / Equity	4.29x	3.00x	1.67x
Interest Coverage	10.96x	28.61x	31.50x
FCF Conversion	2.26x	2.76x	0.49x
Revenue Growth	-	21.01%	11.02%

Frequently Asked Questions

Valuation & Price

LEIFRAS Co., Ltd. American Depositary Shares (LFS) has a price-to-earnings (P/E) ratio of 0.2x. This may indicate the stock is undervalued or faces growth challenges.

Growth & Financials

LEIFRAS Co., Ltd. American Depositary Shares (LFS) reported $10.33B in revenue for fiscal year 2024. This represents a 34% increase from $7.69B in 2022.

LEIFRAS Co., Ltd. American Depositary Shares (LFS) grew revenue by 11.0% over the past year. This is steady growth.

Yes, LEIFRAS Co., Ltd. American Depositary Shares (LFS) is profitable, generating $418.6M in net income for fiscal year 2024 (4.1% net margin).

Dividend & Returns

LEIFRAS Co., Ltd. American Depositary Shares (LFS) has a return on equity (ROE) of 50.3%. This is excellent, indicating efficient use of shareholder capital.

LEIFRAS Co., Ltd. American Depositary Shares (LFS) generated $173.0M in free cash flow for fiscal year 2024. Positive FCF indicates the company can fund dividends, buybacks, or reinvestment.

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