LEIFRAS Co., Ltd. American Depositary Shares (LFS) — Cash Flow Quality Index
LEIFRAS Co., Ltd. American Depositary Shares (LFS) has a Cash Flow Quality Index of 0.39x as of December 2025. Operating cash flow of $155.57 Million is below net income of $397.15 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore LFS operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
LEIFRAS Co., Ltd. American Depositary Shares Cash Flow Quality Index (2022–2025)
Historical Cash Flow Quality Index for LEIFRAS Co., Ltd. American Depositary Shares across 4 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see LEIFRAS Co., Ltd. American Depositary Sh operating cash flow efficiency.
Annual Cash Flow Quality Index for LEIFRAS Co., Ltd. American Depositary Shares (2022–2025)
Year-by-year earnings quality comparison for LEIFRAS Co., Ltd. American Depositary Shares.
| Year | Quality Index | Operating CF (USD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.07x | $487.21 Million | $456.17 Million | ▲ +115.9% |
| 2024 | 0.49x | $207.11 Million | $418.63 Million | ▼ -82.1% |
| 2023 | 2.76x | $677.94 Million | $245.34 Million | ▲ +22.5% |
| 2022 | 2.26x | $401.50 Million | $178.03 Million | — |