LEIFRAS Co., Ltd. (LFS) Balance Sheet

NASDAQ: LFSAssets, liabilities, debt and equity over 4 years.

LFS balance sheet, 2025

December 31, 2025 · Japanese yen

¥4.64B assets = ¥2.81B liabilities + ¥1.83B equity

What it owns¥4.64BCash & ST investments: ¥2.51B (54.0%)Cash & ST investments¥2.51B · 54%Receivables: ¥726.3M (15.6%)Receivables¥726.3M · 16%Inventory: ¥21.4M (0.5%)Other current: ¥195.0M (4.2%)PP&E: ¥810.7M (17.5%)PP&E¥810.7M · 17%Goodwill & intangibles: ¥57.6M (1.2%)LT investments: ¥5.7M (0.1%)Other non-current: ¥320.2M (6.9%)Other non-current ¥320.2M=How it is financed¥4.64BCurrent liabilities: ¥2.24B (48.1%)Current liabilities¥2.24B · 48%Long-term debt: ¥42.6M (0.9%)Other LT liabilities: ¥532.2M (11.5%)¥532.2MShareholders’ equity: ¥1.83B (39.5%)Shareholders’ equity¥1.83B · 40%

Both columns are drawn to the same scale: what LFS owns equals what it owes plus shareholders’ equity. Hover a block for its value.

LFS financial health

Current ratio1.54
Comfortable · current assets cover current liabilities 1.54×
Debt / equity0.57
Moderate leverage · ¥0.57 of debt for each $1 of equity
Equity / assets39.5%
Balanced · of assets funded by shareholders
Cash / debt239.7%
Cash covers debt · cash & short-term investments vs total debt
Goodwill & intangibles1.2%
Mostly tangible · of total assets

Descriptive bands, not a rating. Fiscal 2025.

LFS balance sheet trends, 2022–2025

MetricTrendThenLatestChange
Total assets¥3.52B2022¥4.64B2025+9.7%/yr
Total liabilities¥3.10B2022¥2.81B2025−3.2%/yr
Shareholders’ equity¥420.3M2022¥1.83B2025+63.4%/yr
Cash & short-term investments¥2.08B2022¥2.51B2025+6.4%/yr
Total debt¥1.80B2022¥1.05B2025−16.6%/yr
Net cash (debt)¥278.5M2022¥1.46B2025+¥1.2B
Working capital¥155.9M2022¥1.22B2025+¥1.1B
Current ratio1.0720221.542025+0.48
Debt / equity4.2920220.572025−3.72
Shares outstanding26.5M202225.2M2025−1.7%/yr

Change is the average annual growth (CAGR) or the difference between the first and latest year.

LFS assets

Cash & ST investmentsReceivablesInventoryOther currentPP&EGoodwill & intangiblesLT investmentsOther non-current

LFS liabilities and equity

Current liabilitiesLong-term debtOther long-term liabilitiesEquity

LFS debt vs cash

Total debtCash & ST investmentsNet cash (debt)

Debt includes short- and long-term borrowings and, where reported, lease obligations.

LFS balance sheet in Japanese yen

2025202420232022
Assets
Cash & short-term investments¥2.51B¥2.54B¥2.73B¥2.08B
Cash & equivalents¥2.51B¥2.54B¥2.73B¥2.08B
Short-term investments¥0¥4.9M¥5.0M¥4.8M
Receivables¥726.3M¥518.4M¥456.3M¥284.0M
Inventory¥21.4M¥24.5M¥20.7M¥27.5M
Other current assets¥195.0M¥216.7M¥141.8M¥122.0M
Total current assets¥3.45B¥3.30B¥3.35B¥2.52B
Property, plant & equipment (net)¥810.7M¥599.7M¥625.2M¥594.3M
Goodwill & intangible assets¥57.6M¥67.3M¥80.4M¥121.0M
Long-term investments¥5.7M¥0¥0¥0
Other non-current assets¥320.2M¥525.7M¥324.5M¥290.9M
Total assets¥4.64B¥4.50B¥4.38B¥3.52B
Liabilities
Accounts payable¥195.6M¥168.3M¥171.5M¥131.2M
Short-term debt¥517.9M¥1.15B¥1.12B¥1.09B
Deferred revenue¥154.1M¥147.6M¥162.5M¥96.8M
Total current liabilities¥2.24B¥2.85B¥2.98B¥2.36B
Long-term debt¥42.6M¥232.3M¥391.5M¥394.3M
Lease obligations¥719.3M¥530.3M¥537.8M¥498.9M
Other long-term liabilities¥532.2M¥371.2M¥391.9M¥347.5M
Total liabilities¥2.81B¥3.45B¥3.76B¥3.10B
Shareholders' equity
Common stock & paid-in capital¥407.1M¥80.5M¥80.5M¥80.5M
Retained earnings (deficit)¥745.1M¥311.5M−¥107.1M¥196.7M
Total shareholders' equity¥1.83B¥1.04B¥622.2M¥420.3M
Key figures
Total debt¥1.05B¥1.73B¥1.87B¥1.80B
Net cash (debt)¥1.46B¥810.2M¥866.0M¥278.5M
Working capital¥1.22B¥451.7M¥375.6M¥155.9M
Tangible book value¥1.78B¥973.6M¥541.9M¥299.3M
Shares outstanding25.2M26.5M26.5M26.5M
Current ratio1.541.161.131.07
Quick ratio1.451.071.071.00
Debt / equity0.571.673.004.29
Equity / assets39.5%23.2%14.2%11.9%

Quarterly columns are labeled by the month the quarter ended. Figures in Japanese yen as reported (latest annual report filed December 31, 2025); data from EODHD.

LFS financial position

At the end of fiscal 2025 (December 31, 2025), LEIFRAS Co., Ltd. had total assets of ¥4.6 billion (up 3.3% from a year earlier), total liabilities of ¥2.8 billion and shareholders' equity of ¥1.8 billion. It held ¥2.5 billion in cash and short-term investments against ¥1.0 billion of debt, a net cash position of ¥1.5 billion. Its current ratio was 1.54. In the latest quarter (ended September 30, 2026) total assets were ¥4.9 billion and equity ¥1.9 billion.

Related: LFS income statement, LFS cash flow statement, LFS key metrics. See the LFS stock overview for the latest quote and news.

LFS balance sheet FAQ

What are LEIFRAS Co., Ltd.'s total assets?

LEIFRAS Co., Ltd. reported total assets of ¥4.6 billion at the end of fiscal 2025 (December 31, 2025), compared with ¥4.5 billion a year earlier.

How much debt does LEIFRAS Co., Ltd. have?

LEIFRAS Co., Ltd. had ¥1.0 billion of total debt at the end of fiscal 2025, including short-term borrowings and lease obligations. Its debt-to-equity ratio was 0.57.

How much cash does LEIFRAS Co., Ltd. have?

LEIFRAS Co., Ltd. held ¥2.5 billion in cash and short-term investments at the end of fiscal 2025; with ¥1.0 billion of debt that is net cash of ¥1.5 billion.

What is LEIFRAS Co., Ltd.'s book value?

LEIFRAS Co., Ltd.'s shareholders' equity (book value) was ¥1.8 billion at the end of fiscal 2025.

What is LEIFRAS Co., Ltd.'s current ratio?

LEIFRAS Co., Ltd. had current assets of ¥3.5 billion and current liabilities of ¥2.2 billion, a current ratio of 1.54 (it can cover its short-term obligations).

How much goodwill does LEIFRAS Co., Ltd. have?

LEIFRAS Co., Ltd. carried ¥57.6 million of goodwill and intangible assets, 1.2% of total assets, at the end of fiscal 2025.

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