LEIFRAS Co., Ltd. American Depositary Shares (LFS) - Net Assets
Based on the latest financial reports, LEIFRAS Co., Ltd. American Depositary Shares (LFS) has net assets worth $1.83 Billion USD as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($4.64 Billion) and total liabilities ($2.81 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. Check LEIFRAS Co., Ltd. American Depositary Sh tangible equity quality to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $1.83 Billion |
| % of Total Assets | 39.5% |
| Annual Growth Rate | 63.41% |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | 11.77 |
LEIFRAS Co., Ltd. American Depositary Shares - Net Assets Trend (2022–2025)
This chart illustrates how LEIFRAS Co., Ltd. American Depositary Shares's net assets have evolved over time, based on quarterly financial data. See operational self-sufficiency of LEIFRAS Co., Ltd. American Depositary Sh to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for LEIFRAS Co., Ltd. American Depositary Shares (2022–2025)
The table below shows the annual net assets of LEIFRAS Co., Ltd. American Depositary Shares from 2022 to 2025. For live valuation and market cap data, see LEIFRAS Co., Ltd. American Depositary Sh (LFS) total market value.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | $1.83 Billion | +76.26% |
| 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 278.7% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | $745.06 Million | 40.61% |
| Common Stock | $407.14 Million | 22.19% |
| Other Components | $682.38 Million | 37.20% |
| Total Equity | $1.83 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 |
|---|---|
|
Entera Bio Ltd
NASDAQ:ENTX
|
$55.49 Million |
|
Lingotes
MC:LGT
|
$55.50 Million |
|
Aurea SA
PA:AURE
|
$55.51 Million |
|
meerecompany Incorporated
KQ:049950
|
$55.52 Million |
|
DIVA Laboratories Ltd
TWO:4153
|
$55.45 Million |
|
UIL Co. Ltd
KQ:049520
|
$55.44 Million |
|
Ailleron S.A.
WAR:ALL
|
$55.43 Million |
|
Dae Young Pkg
KO:014160
|
$55.41 Million |
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 2024 to 2025, total equity changed from 1,040,855,461 to 1,834,591,184, a change of 793,735,723 (76.3%).
- Net income of 456,166,240 contributed positively to equity growth.
- New share issuances of 658,666,480 increased equity.
- Other factors decreased equity by 321,096,997.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $456.17 Million | +24.86% |
| Share Issuances | $658.67 Million | +35.9% |
| Other Changes | $-321.10 Million | -17.5% |
| Total Change | $- | 76.26% |
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: 0.03x
- 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 0.13x to 0.03x 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 | $2.12 | x |
| 2023-12-31 | $23.47 | $2.12 | x |
| 2024-12-31 | $39.26 | $2.12 | x |
| 2025-12-31 | $72.82 | $2.12 | 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): 24.86%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 3.74%
- • Asset Turnover: 2.63x
- • Equity Multiplier: 2.53x
- Recent ROE (24.86%) is below the historical average (36.72%), 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 |
| 2025 | 24.86% | 3.74% | 2.63x | 2.53x | $272.71 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: $292,271,667
- Average return on equity (ROE) among peers: -276.79%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| LEIFRAS Co., Ltd. American Depositary Shares (LFS) | $1.83 Billion | 42.36% | 1.53x | $55.46 Million |
| AI Era Corp. (ABQQD) | $890.99K | -400.31% | 1.94x | $772.11K |
| Color Star Technology Co. Ltd. (ADD) | $39.70 Million | -10.49% | 2.23x | $63.13K |
| Alliance Entertainment Holding Corporation Class A Common Stock (AENT) | $80.30 Million | 42.56% | 3.84x | $270.17 Million |
| Passat Société Anonyme (ALXIL) | $6.96 Million | -40.42% | 1.94x | $20.25 Million |
| AMC Entertainment Holdings Inc (AMC) | $1.21 Billion | -12.28% | 10.26x | $1.05 Billion |
| AMC Networks Inc (AMCX) | $1.00 Billion | 38.01% | 4.59x | $303.67 Million |
| Anghami De Inc (ANGH) | $-6.15 Million | 0.00% | 0.00x | $45.32 Million |
| Angel Studios, Inc. (ANGX) | $3.85 Million | -2331.35% | 24.58x | $414.80 Million |
| Atlanta Braves Holdings, Inc. Series A Common Stock (BATRA) | $291.00 Million | -26.80% | 4.40x | $562.34 Million |
| Atlanta Braves Holdings, Inc. Series C Common Stock (BATRK) | $291.00 Million | -26.80% | 4.40x | $2.66 Billion |
About 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