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LEIFRAS Co., Ltd. Sponsored ADR (LFS) Ratios
LEIFRAS Co., Ltd. Sponsored ADR Ratios
LFS's free cash flow for Q2 2026 was $385.15M. For the 2026 fiscal year, LFS's free cash flow was decreased by $-8.42M and operating cash flow was $393.56M. See a summary of the company’s cash flow.
| Ratios | Mar 26 | Dec 24 | Dec 23 | Dec 22 |
|---|---|---|---|---|
| Liquidity Ratios | ||||
| Current Ratio | 1.54 | 1.16 | 1.13 | 1.07 |
| Quick Ratio | 1.53 | 1.15 | 1.12 | 1.05 |
| Cash Ratio | 1.12 | 0.89 | 0.92 | 0.88 |
| Solvency Ratio | 0.20 | 0.16 | 0.09 | 0.09 |
| Operating Cash Flow Ratio | 0.22 | 0.07 | 0.23 | 0.17 |
| Short-Term Operating Cash Flow Coverage | 1.67 | 0.21 | 0.72 | 0.44 |
| Net Current Asset Value | $ 640.29M | $ -151.79M | $ -407.77M | $ -585.94M |
| Leverage Ratios | ||||
| Debt-to-Assets Ratio | 0.23 | 0.39 | 0.43 | 0.51 |
| Debt-to-Equity Ratio | 0.57 | 1.67 | 3.00 | 4.29 |
| Debt-to-Capital Ratio | 0.36 | 0.62 | 0.75 | 0.81 |
| Long-Term Debt-to-Capital Ratio | 0.02 | 0.18 | 0.39 | 0.48 |
| Financial Leverage Ratio | 2.53 | 4.32 | 7.04 | 8.38 |
| Debt Service Coverage Ratio | 1.89 | 0.56 | 0.37 | 0.30 |
| Interest Coverage Ratio | 38.07 | 31.50 | 28.61 | 10.96 |
| Debt to Market Cap | 0.03 | 0.09 | 0.11 | 0.12 |
| Interest Debt Per Share | 42.17 | 66.00 | 70.99 | 68.53 |
| Net Debt to EBITDA | -1.95 | -1.19 | -1.67 | -0.76 |
| Profitability Margins | ||||
| Gross Profit Margin | 29.55% | 28.54% | 25.13% | 25.46% |
| EBIT Margin | 5.31% | 5.37% | 4.56% | 3.49% |
| EBITDA Margin | 6.39% | 6.55% | 5.55% | 4.67% |
| Operating Profit Margin | 5.35% | 5.03% | 4.25% | 1.90% |
| Pretax Profit Margin | 5.17% | 5.21% | 4.41% | 3.32% |
| Net Profit Margin | 3.74% | 4.05% | 2.64% | 2.32% |
| Continuous Operations Profit Margin | 3.74% | 4.05% | 2.64% | 2.32% |
| Net Income Per EBT | 72.26% | 77.82% | 59.81% | 69.74% |
| EBT Per EBIT | 96.72% | 103.51% | 103.68% | 174.62% |
| Return on Assets (ROA) | 9.44% | 9.31% | 5.60% | 5.06% |
| Return on Equity (ROE) | 23.90% | 40.22% | 39.43% | 42.36% |
| Return on Capital Employed (ROCE) | 26.04% | 31.61% | 28.15% | 12.58% |
| Return on Invested Capital (ROIC) | 15.49% | 14.46% | 9.37% | 4.53% |
| Return on Tangible Assets | 9.56% | 9.45% | 5.70% | 5.24% |
| Earnings Yield | 4.01% | 3.23% | 2.11% | 1.65% |
| Efficiency Ratios | ||||
| Receivables Turnover | 16.15 | 19.93 | 20.39 | 27.08 |
| Payables Turnover | 42.25 | 43.87 | 40.62 | 43.66 |
| Inventory Turnover | 385.45 | 301.69 | 336.01 | 208.23 |
| Fixed Asset Turnover | 14.47 | 17.22 | 14.88 | 12.94 |
| Asset Turnover | 2.53 | 2.30 | 2.12 | 2.18 |
| Working Capital Turnover Ratio | 14.07 | 24.97 | 35.01 | 0.00 |
| Cash Conversion Cycle | 14.91 | 11.21 | 10.00 | 6.87 |
| Days of Sales Outstanding | 22.60 | 18.32 | 17.90 | 13.48 |
| Days of Inventory Outstanding | 0.95 | 1.21 | 1.09 | 1.75 |
| Days of Payables Outstanding | 8.64 | 8.32 | 8.99 | 8.36 |
| Operating Cycle | 23.55 | 19.53 | 18.99 | 15.23 |
| Cash Flow Ratios | ||||
| Operating Cash Flow Per Share | 19.34 | 7.81 | 25.57 | 15.14 |
| Free Cash Flow Per Share | 17.58 | 6.52 | 25.39 | 14.24 |
| Dividend Paid and CapEx Coverage Ratio | 10.99 | 6.07 | 141.76 | 16.76 |
| Capital Expenditure Coverage Ratio | 10.99 | 6.07 | 141.76 | 16.76 |
| Operating Cash Flow Coverage Ratio | 0.47 | 0.12 | 0.36 | 0.22 |
| Operating Cash Flow to Sales Ratio | 0.04 | 0.02 | 0.07 | 0.05 |
| Free Cash Flow Yield | 4.05% | 1.33% | 5.79% | 3.49% |
| Valuation Ratios | ||||
| Price-to-Earnings (P/E) Ratio | 24.96 | 30.98 | 47.37 | 60.71 |
| Price-to-Sales (P/S) Ratio | 0.93 | 1.26 | 1.25 | 1.41 |
| Price-to-Book (P/B) Ratio | 5.97 | 12.46 | 18.68 | 25.72 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 24.71 | 74.98 | 17.26 | 28.63 |
| Price-to-Operating Cash Flow Ratio | 22.47 | 62.62 | 17.14 | 26.92 |
| Price-to-Earnings Growth (PEG) Ratio | 6.99 | 0.45 | 1.20 | 0.00 |
| Enterprise Value Multiple | 12.65 | 17.98 | 20.84 | 29.37 |
| Enterprise Value | 9.48B | 12.16B | 10.76B | 10.54B |
| EV to EBITDA | 12.65 | 17.98 | 20.84 | 29.37 |
| EV to Sales | 0.81 | 1.18 | 1.16 | 1.37 |
| EV to Free Cash Flow | 21.41 | 70.33 | 15.98 | 27.90 |
| EV to Operating Cash Flow | 19.47 | 58.74 | 15.87 | 26.24 |
| Tangible Book Value Per Share | 70.54 | 36.73 | 20.44 | 11.29 |
| Shareholders’ Equity Per Share | 72.83 | 39.26 | 23.47 | 15.85 |
| Tax and Other Ratios | ||||
| Effective Tax Rate | 0.28 | 0.22 | 0.40 | 0.30 |
| Revenue Per Share | 465.57 | 389.64 | 350.95 | 290.01 |
| Net Income Per Share | 17.41 | 15.79 | 9.25 | 6.72 |
| Tax Burden | 0.72 | 0.78 | 0.60 | 0.70 |
| Interest Burden | 0.97 | 0.97 | 0.97 | 0.95 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.24 | 0.20 | 0.17 | 0.19 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.07 | 0.49 | 2.76 | 2.26 |
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