Income statement, balance sheet and cash flow statement for the last 1 fiscal years, taken from the XBRL data LEIFRAS Co., Ltd. files with the SEC in its annual reports.
In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.
Income statement
FY2025
Revenue
74.8
Cost of revenue
52.7
Gross profit
22.1
Selling, general and administrative
18.1
Operating income
4
Interest expense
0.11
Other non-operating income
-0.13
Pre-tax income
3.87
Income tax
1.07
Net income
2.8
EBITDA
4.81
EPS, basic
0.11
EPS, diluted
0.11
Shares, basic (weighted)
25.2
Shares, diluted (weighted)
25.2
Balance sheet
FY2025
Cash and equivalents
16.1
Receivables
4.66
Inventory
0.14
Other current assets
0.24
Total current assets
22.1
Property, plant and equipment
0.62
Lease right-of-use assets
3.08
Goodwill
0.18
Intangible assets
1.29
Long-term investments
0.04
Other non-current assets
7.67
Total assets
29.8
Accounts payable
1.26
Accrued liabilities
7.4
Deferred revenue
0.98
Short-term debt
0.96
Total current liabilities
14.3
Long-term debt
0.16
Lease liabilities
2.22
Other non-current liabilities
1.13
Total liabilities
18
Total debt
1.12
Paid-in capital
5.02
Retained earnings
4.78
Treasury stock
-0.64
Shareholders' equity
11.8
Total equity
11.8
Total liabilities and equity
29.8
Shares outstanding
26.2
Cash flow statement
FY2025
Net income
2.8
Depreciation and amortization
0.8
Deferred income tax
0.32
Change in receivables
-1.41
Change in inventory
0.01
Change in payables
0.18
Cash from operations
2.99
Capital expenditures
-0.27
Cash from investing
-0.34
Cash from financing
-2.79
Exchange rate effect
0.05
Net change in cash
-0.09
Free cash flow
2.71
Interest paid
0.09
Income taxes paid
0.92
Key metrics
Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $2.14 on September 25, 2026.
Profitability
Metric
Value
How it is calculated
Gross margin
29.5%
Gross profit / revenue.
Operating margin
5.3%
Operating income / revenue.
EBITDA margin
6.4%
EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin
5.2%
Pre-tax income / revenue.
Net margin
3.7%
Net income / revenue.
FCF margin
3.6%
Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin
4.0%
Cash from operations / revenue.
Effective tax rate
27.7%
Income tax / pre-tax income, when pre-tax income is positive.
Return on equity (ROE)
23.7%
Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)
9.4%
Net income / average total assets.
SG&A / revenue
24.2%
Selling, general and administrative expense / revenue.
Capex / revenue
0.4%
Capital expenditures / revenue.
D&A / revenue
1.1%
Depreciation and amortization / revenue.
Balance sheet health
Metric
Value
How it is calculated
Current ratio
1.54x
Current assets / current liabilities.
Quick ratio
1.45x
(Cash + short-term investments + receivables) / current liabilities.
Cash ratio
1.12x
(Cash + short-term investments) / current liabilities.
Debt / equity
0.10x
Total debt / shareholders' equity. Not shown when equity is negative.
Debt / assets
3.8%
Total debt / total assets.
Liabilities / assets
60.5%
Total liabilities / total assets.
Net debt
-$15.0M
Total debt - cash - short-term investments. Negative means more cash than debt.
Net debt / EBITDA
-3.12x
Net debt / EBITDA (twelve months), when EBITDA is positive.
Days inventory + days sales outstanding - days payables.
FCF conversion
97.1%
Free cash flow / net income, when net income is positive.
Capex / operating cash flow
9.1%
Capital expenditures / cash from operations, when that is positive.
Per share
Metric
Value
How it is calculated
EPS, diluted
$0.11
Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
EPS, basic
$0.11
Net income per basic share, as reported (split-adjusted).
Revenue per share
$2.97
Revenue / diluted weighted shares.
FCF per share
$0.11
Free cash flow / diluted weighted shares.
Operating cash flow per share
$0.12
Cash from operations / diluted weighted shares.
Book value per share
$0.45
Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Market cap + total debt - cash - short-term investments.
P/E
20.0x
Market cap / net income. Only when net income is positive.
P/S
0.75x
Market cap / revenue.
P/B
4.75x
Market cap / shareholders' equity. Only when equity is positive.
Price / tangible book
5.43x
Market cap / tangible book value, when positive.
P/FCF
20.6x
Market cap / free cash flow. Only when free cash flow is positive.
P/OCF
18.7x
Market cap / cash from operations, when positive.
EV/Sales
0.55x
Enterprise value / revenue.
EV/EBIT
10.2x
Enterprise value / operating income, when both are positive.
EV/EBITDA
8.53x
Enterprise value / EBITDA, when both are positive.
EV/FCF
15.1x
Enterprise value / free cash flow, when both are positive.
FCF yield
4.8%
Free cash flow / market cap.
Earnings yield
5.0%
Net income / market cap (the inverse of P/E).
What was LEIFRAS Co., Ltd.'s revenue in fiscal 2025?
LEIFRAS Co., Ltd. reported revenue of $74.8M for fiscal 2025.
Was LEIFRAS Co., Ltd. profitable in fiscal 2025?
Yes. Net income was $2.8M, a net margin of 3.7%.
How much free cash flow did LEIFRAS Co., Ltd. generate in fiscal 2025?
Cash from operations of $3.0M minus capital expenditures of $271.7K left free cash flow of $2.7M.
Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.