LEIFRAS Co., Ltd. (LFS) Key Metrics
LFS key metrics, 2022–2025
Fiscal year ended December 31, 2025 · Japanese yenLFS returns How much profit the business earns on the capital it uses.
LFS financial health Debt, liquidity and how easily interest is covered.
LFS efficiency & capital use Working capital cycle and where the cash goes.
LFS returns on capital
Net income (ROE, ROA) or after-tax operating income (ROIC) divided by the average of the opening and closing balance.
LFS debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease liabilities.
LFS cash returned to shareholders
LFS key metrics in Japanese yen
2022–2025| 2025 | 2024 | 2023 | 2022 | |
|---|---|---|---|---|
| Returns & profitability | ||||
| Return on equity (ROE) | 31.7% | 50.3% | 47.1% | 42.4% |
| Return on invested capital (ROIC) | 156.2% | — | — | 71.9% |
| Return on assets (ROA) | 10.0% | 9.4% | 6.2% | 5.1% |
| Return on tangible assets | 9.9% | 9.5% | 5.7% | 5.2% |
| Free cash flow margin | 3.6% | 1.7% | 7.2% | 4.9% |
| Income quality (OCF / net income) | 1.07 | 0.49 | 2.76 | 2.26 |
| Financial health | ||||
| Total debt | ¥1.05B | ¥1.73B | ¥1.87B | ¥1.80B |
| Cash & short-term investments | ¥2.51B | ¥2.54B | ¥2.73B | ¥2.08B |
| Net debt | −¥1.46B | −¥810.2M | −¥866.0M | −¥278.5M |
| Debt / equity | 0.57 | 1.67 | 3.00 | 4.29 |
| Debt / assets | 0.23 | 0.39 | 0.43 | 0.51 |
| Net debt / EBITDA | −1.86 | −1.20 | −1.68 | −0.78 |
| Current ratio | 1.54 | 1.16 | 1.13 | 1.07 |
| Quick ratio | 1.53 | 1.15 | 1.12 | 1.05 |
| Interest coverage | 38.1 | 31.5 | 28.6 | 11.0 |
| Working capital | ¥1.22B | ¥451.7M | ¥375.6M | ¥155.9M |
| Invested capital | ¥373.0M | ¥230.7M | −¥243.8M | ¥141.8M |
| Tangible asset value | ¥1.78B | ¥973.6M | ¥541.9M | ¥299.3M |
| Net current asset value | ¥640.3M | −¥151.8M | −¥407.8M | −¥585.9M |
| Capital allocation | ||||
| Share buybacks (net) | ¥0 | ¥12,265 | ¥0 | — |
| Dividends + buybacks / free cash flow | 0.0% | 0.0% | 0.0% | — |
| Capex / revenue | 0.4% | 0.3% | 0.1% | 0.3% |
| Capex / operating cash flow | 9.1% | 16.5% | 0.7% | 6.0% |
| Capex / depreciation | 0.34 | 0.28 | 0.05 | 0.27 |
| Stock-based compensation / revenue | 0.0% | 0.0% | 0.1% | 0.4% |
| SG&A / revenue | 18.9% | 19.8% | 17.4% | 19.9% |
| Efficiency | ||||
| Days sales outstanding | 18.6 | 17.2 | 14.5 | 13.5 |
| Days of inventory on hand | 1.0 | 1.1 | 1.3 | 1.8 |
| Days payables outstanding | 7.7 | 8.4 | 7.9 | 8.4 |
| Cash conversion cycle (days) | 11.9 | 9.9 | 7.9 | 6.9 |
| Receivables turnover | 19.61 | 21.20 | 25.14 | 27.08 |
| Payables turnover | 47.25 | 43.45 | 46.02 | 43.66 |
| Inventory turnover | 374.53 | 326.63 | 288.74 | 208.23 |
| Asset turnover | 2.67 | 2.33 | 2.35 | 2.18 |
| Average receivables | ¥622.3M | ¥487.4M | ¥370.1M | ¥284.0M |
| Average payables | ¥181.9M | ¥169.9M | ¥151.4M | ¥131.2M |
| Average inventory | ¥23.0M | ¥22.6M | ¥24.1M | ¥27.5M |
| Intangibles / total assets | 1.2% | 1.5% | 1.8% | 3.4% |
Computed from LFS's annual financial statements (latest annual report filed December 31, 2025) and the closing share price on each fiscal year-end, adjusted for stock splits. Figures in Japanese yen; data from EODHD. Averages use the opening and closing balance of each year.
LFS valuation and financial ratios
LEIFRAS Co., Ltd. earned a return on equity of 31.7% and a return on invested capital of 156.2% in fiscal 2025. It ended the year with ¥1.0 billion of debt and ¥2.5 billion in cash and short-term investments, a net cash position of ¥1.5 billion.
See the LFS income statement, the LFS chart for price history, or the LFS stock overview for the latest quote and news.
LFS key metrics FAQ
What is LEIFRAS Co., Ltd.'s return on equity?
LEIFRAS Co., Ltd.'s return on equity (ROE) was 31.7% in fiscal 2025: net income of ¥456.2 million on average shareholders' equity of ¥1.4 billion.
What is LEIFRAS Co., Ltd.'s ROIC?
LEIFRAS Co., Ltd.'s return on invested capital was 156.2% in fiscal 2025, using after-tax operating income divided by average debt plus equity minus cash.
How much debt does LEIFRAS Co., Ltd. have?
LEIFRAS Co., Ltd. had total debt of ¥1.0 billion at the end of fiscal 2025, a debt-to-equity ratio of 0.57 and more cash than debt.
What is LEIFRAS Co., Ltd.'s current ratio?
LEIFRAS Co., Ltd.'s current ratio was 1.54 at the end of fiscal 2025: current assets were 1.54 times current liabilities.