Stocktoria
LEIFRAS Co., Ltd. LFS
LEIFRAS Co., Ltd. (LFS) earns a Piotroski F-score of 9/9 (strong financial health), with an Altman Z″ in the safe zone. It does not currently pay a dividend. FY2025 revenue was $74.8M at a 3.7% net margin.
Beneish M-score: -3.13 — low (below −2.22 — no manipulation red flag) . A statistical screen for earnings manipulation, not proof — and it doesn't apply to most banks/insurers.
How it ranks in Services · percentile among 982 companies
Percentile vs other Services companies we cover — e.g. “stronger than 90%” means only 10% score higher on that measure.
Piotroski F breakdown · 9/9 tests passed
- Positive return on assets
- Positive operating cash flow
- Rising ROA
- Cash flow exceeds net income
- Lower long-term debt
- Rising current ratio
- No share dilution
- Rising gross margin
- Rising asset turnover
Altman Z″ components · safe zone
| Component | Value |
|---|---|
| Working capital / assets | 0.262 |
| Retained earnings / assets | 0.16 |
| EBIT / assets | 0.134 |
| Equity / liabilities | 0.653 |
Sector peers · similar-size Services companies compare side by side →
| Ticker | Company | Piotroski F | Altman Z″ | P / E | Revenue growth |
|---|---|---|---|---|---|
| LFS | LEIFRAS Co., Ltd. | 9/9 | 3.83 | — | -99.3% |
| NAMI | Jinxin Technology Holding Co | 2/9 | -4.86 | — | -85.5% |
| COE | 51Talk Online Education Group | 3/9 | — | — | +88.6% |
| BOXL | Boxlight Corp | 3/9 | -4.55 | — | -19.6% |
| AACG | ATA Creativity Global | 4/9 | -8.51 | — | +4.4% |
| FEDU | Four Seasons Education (Cayman) Inc. | 6/9 | 2.41 | — | +7.6% |
| GSUN | Golden Sun Technology Group Ltd. | 4/9 | -2.58 | — | — |
About LEIFRAS Co., Ltd.
Leifras Co., Ltd. operates as a sports and social business company in Japan. It operates through two segments, Sports School Business and Social Business segments. The company focuses on providing services related to the operation of sports schools and organization of events for children; selling of sports equipment; managing extracurricular activities in elementary and junior high schools; offering sports therapy for children with developmental disabilities; and providing health exercise guidance for the elderly. It is also involved in the management and operation of sports clubs, sports classes, and cultural classes; extracurricular activities in elementary and junior high schools; sports and healthcare facility management; travel business; and management of after-school childcare facilities. The company's sports schools offer soccer, baseball, basketball, track and field, general beginner sports, rhythmic karate, kendo, tennis, girls' sports, volleyball, cheer dance, dance, and table tennis, as well as multi-discipline sports programs. Leifras Co., Ltd. was incorporated in 2001 and is headquartered in Shibuya, Japan.
FAQ
Is LFS financially healthy?
LEIFRAS Co., Ltd.'s Piotroski F-score is 9/9 (8–9 is excellent, 0–3 weak), and its Altman Z″ distress score is in the safe zone.
Does LFS pay a dividend?
No, LEIFRAS Co., Ltd. does not currently pay a dividend.
How profitable is LFS?
In FY2025, LEIFRAS Co., Ltd. had a net margin of 3.7% and a return on equity of 23.7%.
Is LFS a good stock to buy?
Stocktoria doesn't give buy or sell advice, but here is the data on LEIFRAS Co., Ltd.: a Piotroski F-score of 9/9, an Altman Z″ in the safe zone. Weigh these quality and valuation signals against your own goals.
Computed from company filings · US · as of 2025-12-31. Facts plus Stocktoria's own computed scores — not investment advice.