LEIFRAS Co., Ltd. American Depositary Shares
Leifras Co., Ltd. operates as a sports and social business company in Japan. The company focuses on providing services related to operation of sports schools and organizing events for children; selling sports equipment; managing extracurricular activities in elementary and junior high schools; offering sports therapy for children with developmental disabilities; and providing health exercise guid… Read more
LEIFRAS Co., Ltd. American Depositary Shares (LFS) - Net Assets
Latest net assets as of September 2025: $1.30 Billion USD
Based on the latest financial reports, LEIFRAS Co., Ltd. American Depositary Shares (LFS) has net assets worth $1.30 Billion USD as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($4.78 Billion) and total liabilities ($3.48 Billion). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $1.30 Billion |
| % of Total Assets | 27.14% |
| Annual Growth Rate | 57.32% |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | 9.61 |
LEIFRAS Co., Ltd. American Depositary Shares - Net Assets Trend (2022–2024)
This chart illustrates how LEIFRAS Co., Ltd. American Depositary Shares's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for LEIFRAS Co., Ltd. American Depositary Shares (2022–2024)
The table below shows the annual net assets of LEIFRAS Co., Ltd. American Depositary Shares from 2022 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | $1.04 Billion | +67.28% |
| 2023-12-31 | $622.23 Million | +48.05% |
| 2022-12-31 | $420.28 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to LEIFRAS Co., Ltd. American Depositary Shares's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have grown by 58.4% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | $311.53 Million | 29.93% |
| Common Stock | $80.50 Million | 7.73% |
| Other Components | $648.83 Million | 62.34% |
| Total Equity | $1.04 Billion | 100.00% |
LEIFRAS Co., Ltd. American Depositary Shares Competitors by Market Cap
The table below lists competitors of LEIFRAS Co., Ltd. American Depositary Shares ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Dae Won Kang Up Co. Ltd.
KQ:000430
|
$26.35K |
|
336040
KO:336040
|
$26.37K |
|
HIGHL.GL ALLOC.
F:O60
|
$26.37K |
|
NewcelX Ltd.
NASDAQ:NCEL
|
$26.37K |
|
Grayscale Zcash Trust
OTCQX:ZCSH
|
$26.30K |
|
Dow Jones Global Real Estate Yi
STU:M55
|
$26.25K |
|
Southern Cross Gold Consolidated Ltd.
PINK:MWSND
|
$26.23K |
|
Andrews Sykes Group plc
LSE:ASY
|
$26.23K |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in LEIFRAS Co., Ltd. American Depositary Shares's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 622,233,739 to 1,040,855,461, a change of 418,621,722 (67.3%).
- Net income of 418,633,987 contributed positively to equity growth.
- Share repurchases of 12,265 reduced equity.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $418.63 Million | +40.22% |
| Share Repurchases | $12.27K | -0.0% |
| Total Change | $- | 67.28% |
Book Value vs Market Value Analysis
This analysis compares LEIFRAS Co., Ltd. American Depositary Shares's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 0.07x
- The company is trading below its book value, potentially indicating the market believes the assets are overvalued on the balance sheet or anticipates future losses.
- The price-to-book ratio has decreased from 0.17x to 0.07x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2022-12-31 | $15.85 | $2.66 | x |
| 2023-12-31 | $23.47 | $2.66 | x |
| 2024-12-31 | $39.26 | $2.66 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently LEIFRAS Co., Ltd. American Depositary Shares utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 40.22%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 4.05%
- • Asset Turnover: 2.30x
- • Equity Multiplier: 4.32x
- Recent ROE (40.22%) is below the historical average (40.67%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2022 | 42.36% | 2.32% | 2.18x | 8.38x | $136.00 Million |
| 2023 | 39.43% | 2.64% | 2.12x | 7.04x | $183.12 Million |
| 2024 | 40.22% | 4.05% | 2.30x | 4.32x | $314.55 Million |
Industry Comparison
This section compares LEIFRAS Co., Ltd. American Depositary Shares's net assets metrics with peer companies in the Entertainment industry.
Industry Context
- Industry: Entertainment
- Average net assets among peers: $265,814,216
- Average return on equity (ROE) among peers: -33.08%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| LEIFRAS Co., Ltd. American Depositary Shares (LFS) | $1.30 Billion | 42.36% | 2.68x | $26.32K |
| AB International Group Corp (ABQQ) | $-6.78K | 0.00% | 0.00x | $405.91 |
| AI Era Corp. (ABQQD) | $4.02 Million | -54.05% | 0.45x | $87.52K |
| Color Star Technology Co. Ltd. (ADD) | $6.59 Million | -176.41% | 0.08x | $63.13K |
| Alliance Entertainment Holding Corporation Class A Common Stock (AENT) | $108.93 Million | 26.27% | 3.34x | $22.03 Million |
| All For One Media Corp (AFOM) | $-17.59 Million | 0.00% | 0.00x | $324.00 |
| Allied Gaming & Entertainment Inc. (AGAE) | $33.41 Million | -134.88% | 0.85x | $4.97 Million |
| AMC Entertainment Holdings Inc (AMC) | $1.51 Billion | 24.17% | 2.35x | $567.86 Million |
| AMC Networks Inc (AMCX) | $1.01 Billion | 8.82% | 2.88x | $212.42 Million |
| American Films Inc (AMFL) | $2.16 Million | -24.68% | 1.32x | $753.71 |
| Amcomri Entertainment Inc (AMNNF) | $-586.53K | 0.00% | 0.00x | $6.48K |