tiprankstipranks
LEIFRAS Co., Ltd. Sponsored ADR (LFS)
NASDAQ:LFS
US Market
LFS
LEIFRAS Co., Ltd. Sponsored ADR
RESEARCH TOOLSreports
Want to see LFS full AI Analyst Report?

LEIFRAS Co., Ltd. Sponsored ADR (LFS) Ratios

16 Followers

LEIFRAS Co., Ltd. Sponsored ADR Ratios

LFS's free cash flow for Q4 2025 was ¥0.32. For the 2025 fiscal year, LFS's free cash flow was decreased by ¥ and operating cash flow was ¥0.09. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 1.54 1.54 1.16 1.13
Quick Ratio
 1.53 1.53 1.15 1.12
Cash Ratio
 1.12 1.12 0.89 0.92
Solvency Ratio
 0.28 0.21 0.16 0.09
Operating Cash Flow Ratio
 0.21 0.22 0.07 0.23
Short-Term Operating Cash Flow Coverage
 0.92 1.67 0.21 0.72
Net Current Asset Value
¥ 640.29M¥ 640.29M¥ -151.79M¥ -407.77M
Leverage Ratios
Debt-to-Assets Ratio
 0.23 0.23 0.39 0.43
Debt-to-Equity Ratio
 0.57 0.57 1.67 3.00
Debt-to-Capital Ratio
 0.36 0.36 0.62 0.75
Long-Term Debt-to-Capital Ratio
 0.02 0.02 0.18 0.39
Financial Leverage Ratio
 2.53 2.53 4.32 7.04
Debt Service Coverage Ratio
 1.49 1.98 0.56 0.37
Interest Coverage Ratio
 45.38 38.07 31.50 28.61
Debt to Market Cap
 0.07 0.03 0.09 0.11
Interest Debt Per Share
 42.54 42.20 66.00 70.99
Net Debt to EBITDA
 -1.34 -1.86 -1.19 -1.67
Profitability Margins
Gross Profit Margin
30.05%29.55%28.54%25.13%
EBIT Margin
6.30%5.35%5.37%4.56%
EBITDA Margin
7.35%6.42%6.55%5.55%
Operating Profit Margin
6.29%5.35%5.03%4.25%
Pretax Profit Margin
6.21%5.17%5.21%4.41%
Net Profit Margin
4.20%3.74%4.05%2.64%
Continuous Operations Profit Margin
4.20%3.74%4.05%2.64%
Net Income Per EBT
67.74%72.26%77.82%59.81%
EBT Per EBIT
98.69%96.72%103.51%103.68%
Return on Assets (ROA)
13.45%9.82%9.31%5.60%
Return on Equity (ROE)
47.43%24.86%40.22%39.43%
Return on Capital Employed (ROCE)
38.78%27.09%31.61%28.15%
Return on Invested Capital (ROIC)
21.65%16.11%14.46%9.37%
Return on Tangible Assets
13.62%9.95%9.45%5.70%
Earnings Yield
8.09%4.17%3.23%2.11%
Efficiency Ratios
Receivables Turnover
 20.45 16.80 19.93 20.39
Payables Turnover
 53.13 43.96 43.87 40.62
Inventory Turnover
 484.70 401.01 301.69 336.01
Fixed Asset Turnover
 18.32 15.05 17.22 14.88
Asset Turnover
 3.20 2.63 2.30 2.12
Working Capital Turnover Ratio
 18.11 14.64 24.97 35.01
Cash Conversion Cycle
 11.73 14.33 11.21 10.00
Days of Sales Outstanding
 17.84 21.73 18.32 17.90
Days of Inventory Outstanding
 0.75 0.91 1.21 1.09
Days of Payables Outstanding
 6.87 8.30 8.32 8.99
Operating Cycle
 18.60 22.64 19.53 18.99
Cash Flow Ratios
Operating Cash Flow Per Share
 18.94 19.34 7.81 25.57
Free Cash Flow Per Share
 17.27 17.58 6.52 25.39
CapEx Per Share
 1.68 1.76 1.29 0.18
Free Cash Flow to Operating Cash Flow
 0.91 0.91 0.84 0.99
Dividend Paid and CapEx Coverage Ratio
 11.26 10.99 6.07 141.76
Capital Expenditure Coverage Ratio
 11.26 10.99 6.07 141.76
Operating Cash Flow Coverage Ratio
 0.45 0.47 0.12 0.36
Operating Cash Flow to Sales Ratio
 0.03 0.04 0.02 0.07
Free Cash Flow Yield
5.38%4.05%1.33%5.79%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 12.55 23.99 30.98 47.37
Price-to-Sales (P/S) Ratio
 0.55 0.90 1.26 1.25
Price-to-Book (P/B) Ratio
 4.27 5.97 12.46 18.68
Price-to-Free Cash Flow (P/FCF) Ratio
 18.90 24.71 74.98 17.26
Price-to-Operating Cash Flow Ratio
 16.51 22.47 62.62 17.14
Price-to-Earnings Growth (PEG) Ratio
 0.07 1.25 0.45 1.20
Price-to-Fair Value
 4.27 5.97 12.46 18.68
Enterprise Value Multiple
 6.15 12.10 17.98 20.84
Enterprise Value
 6.59B 9.48B 12.16B 10.76B
EV to EBITDA
 6.03 12.10 17.98 20.84
EV to Sales
 0.44 0.78 1.18 1.16
EV to Free Cash Flow
 15.22 21.41 70.33 15.98
EV to Operating Cash Flow
 13.88 19.47 58.74 15.87
Tangible Book Value Per Share
 70.88 70.54 36.73 20.44
Shareholders’ Equity Per Share
 73.18 72.83 39.26 23.47
Tax and Other Ratios
Effective Tax Rate
 0.32 0.28 0.22 0.40
Revenue Per Share
 592.60 484.37 389.64 350.95
Net Income Per Share
 24.92 18.11 15.79 9.25
Tax Burden
 0.68 0.72 0.78 0.60
Interest Burden
 0.98 0.97 0.97 0.97
Research & Development to Revenue
 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.25 0.24 0.20 0.17
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 <0.01
Income Quality
 0.76 1.07 0.49 2.76
Currency in JPY