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LFS · Nasdaq · United States · Services-Educational Services
In shortLEIFRAS Co., Ltd. is profitable, generates cash and holds more cash than debt, with revenue growing (+13.5% last year).
Financial health
Strong
Built from five areas over the last five annual reports. Tap an area to see the figures behind it.
| Operating marginShare of each sale left after running the business, before interest and tax. | 5.3% | 34/100 |
|---|---|---|
| Net marginShare of each sale left as profit after every cost, interest and tax. | 3.7% | 35/100 |
| Return on equityProfit earned on the money shareholders put in. Above 15% is strong. | 30.4% | 100/100 |
| Return on invested capitalProfit earned on all the capital used (equity and debt). Above 10% usually means a real competitive edge. | 22.4% | 100/100 |
Weight in the score: 25%
| Current ratioShort-term assets divided by short-term debts. Below 1 can mean tight cash. | 1.54× | 62/100 |
|---|---|---|
| Debt / equityDebt compared with the shareholders' stake. Above 2 is heavily indebted. | 0.10× | 100/100 |
| Net debt / EBITDAYears of operating profit needed to repay net debt. Below 2 is comfortable. | Net cash | 100/100 |
| Interest coverageHow many times operating profit covers interest. Below 2 is risky. | 38.07× | 100/100 |
| Altman Z''Bankruptcy-risk model. Above 2.6 safe, below 1.1 distress. | 3.83 | 70/100 |
Weight in the score: 25%
| Free cash flow marginCash left from each sale after investments. The money that can pay dividends or reduce debt. | 3.6% | 35/100 |
|---|---|---|
| Free cash flow / net incomeHow much accounting profit turns into real cash. Near 1 or above is healthy. | 0.97× | 84/100 |
| Years with positive free cash flow (last 5) | 3 of 3 | 100/100 |
Weight in the score: 20%
| Profitable years (last 5) | 3 of 3 | 100/100 |
|---|---|---|
| Years of revenue decline (last 5) | 0 of 2 | 100/100 |
| Revenue growth volatility | 1.8% | 100/100 |
| Operating margin volatility | 0.6% | 100/100 |
Weight in the score: 20%
Fiscal year 2025 · change vs prior year
Annual figures as reported. Hover a bar or point for the exact value.
The last 3 fiscal years from the company's annual reports.
JPY millions; negative values in parentheses.
| Fiscal year | FY23 | FY24 | FY25 |
|---|---|---|---|
| Revenue | 9,304 | 10,330 | 11,728 |
| Cost of revenue | 6,966 | 7,382 | 8,263 |
| Gross profit | 2,338 | 2,948 | 3,466 |
| Selling, general & admin | 1,942 | 2,428 | 2,838 |
| Operating income | 396 | 520 | 627 |
| Interest expense | 14 | 16 | 16 |
| Pre-tax income | 410 | 538 | 607 |
| Income tax | 165 | 119 | 168 |
| Net income | 245 | 419 | 438 |
| Diluted EPS | ¥8.59 | ¥15.78 | ¥17.40 |
| Diluted shares (millions) | 29 | 27 | 25 |
3.83 Safe zone
Estimates bankruptcy risk from working capital, retained earnings, operating profit and equity. Above 2.6 is considered safe, below 1.1 signals distress.
9/9
Nine yes-or-no tests on profitability, debt, liquidity and efficiency versus the prior year. 7 to 9 is strong, 0 to 3 is weak.
All figures: SEC EDGAR. Ratios and scores are computed by Scorvest (see how it works). Information only, not investment advice. How it works
Latest annual report: Dec 31, 2025 · Data updated Apr 8, 2026