Security
LEIFRAS Co., Ltd. American Depositary Shares · LFS
LFSNASDAQotherCurrentCIK 2030277Updated Oct 9, 2026
LFS price & chart
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NASDAQ:LFS on TradingView ↗About the company
Headquartered in Tokyo, Leifras is a sports and social business company dedicated to youth sports and community engagement. The Company primarily provides services related to the organization and operations of sports schools and sports events for children. As of December 31, 2025, Leifras was recognized as one of Japan’s largest operators of children’s sports schools in terms of both membership and facilities by Tokyo Shoko Research. The Company’s approach to sports education emphasizes the development of non-cognitive skills, following the teaching principle “acknowledge, praise, encourage, and motivate.” The holistic approach that integrates physical and mental development sets Leifras apart in the industry. Building upon deep experience and know-how in sports education, Leifras also operates a robust social business sector, dispatching sports coaches to meet various community needs with the aim to promote physical health, social inclusion, and community well-being across different demographics.
In the news
Leifras Anticipates Benefit from Expanded Trading Access as Nasdaq Plans 23-Hour Weekday Trading ↗
Recent filings
Show 5 more recent filings
Financials
FY 2025 · USDSource
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balance sheet · annual statements
| Line item | FY 2025 | FY 2024 |
|---|---|---|
| ASSETS | ||
| AssetsUSD | 29,816,331Source | 4,495,665,227Source |
| Property, Plant and Equipment, NetUSD | 615,158Source | 53,805,279Source |
| GoodwillUSD | 178,571Source | 178,571Source |
| Current assets: | ||
| Accounts Receivable, after Allowance for Credit Loss, CurrentUSD | 4,662,522Source | 518,398,551Source |
| Inventory, NetUSD | 137,618Source | 24,468,188Source |
| Assets, CurrentUSD | 22,149,261Source | 3,303,016,452Source |
| Operating Lease, Right-of-Use AssetUSD | 3,078,411Source | 337,330,750Source |
| Other Assets, NoncurrentUSD | 7,667,070Source | 1,192,648,775Source |
| LIABILITIES AND EQUITY | ||
| LiabilitiesUSD | 18,038,813Source | 3,454,809,766Source |
| Stockholders’ equity: | ||
| Common Stock, Value, IssuedUSD | 2,613,732Source | 80,500,000Source |
| Additional Paid in CapitalUSD | 5,018,537Source | 748,840,080Source |
| Retained Earnings (Accumulated Deficit)USD | 4,783,082Source | 311,527,646Source |
| Stockholders' Equity Attributable to ParentUSD | 11,777,518Source | 1,040,855,461Source |
| Liabilities and EquityUSD | 29,816,331Source | 4,495,665,227Source |
| Current liabilities: | ||
| Liabilities, CurrentUSD | 14,349,109Source | 2,851,333,129Source |
| Operating Lease, Liability, CurrentUSD | 885,715Source | 110,889,134Source |
| Accounts Payable, CurrentUSD | 1,255,416Source | 168,281,568Source |
| Operating Lease, Liability, NoncurrentUSD | 2,215,342Source | 207,353,977Source |
| Other Liabilities, NoncurrentUSD | 1,126,228Source | 195,952,191Source |
| Additional Financial Items | ||
| Accounts Receivable, after Allowance for Credit LossUSD | 4,662,522Source | 518,398,551Source |
| Accrued Liabilities, CurrentUSD | 7,404,314Source | 1,109,740,581Source |
| Long-term Debt, Current MaturitiesUSD | 963,202Source | 230,785,000Source |
| Long-term Debt, Excluding Current MaturitiesUSD | 155,752Source | 175,452,000Source |
| Short-term InvestmentsJPY | — | 4,935,000Source |
cash flow · annual statements
| Line item | FY 2025 | FY 2024 |
|---|---|---|
| Cash flows from operating activities: | ||
| Net Income (Loss), Including Portion Attributable to Noncontrolling InterestJPY | 438,459,617Source | 418,633,987Source |
| Adjustments to reconcile net income to net cash provided by operating activities: | ||
| Depreciation, Depletion and AmortizationUSD | 804,267Source | 122,007,991Source |
| Share-based Payment Arrangement, Noncash ExpenseJPY | 0Source | 0Source |
| Changes in operating assets and liabilities: | ||
| Increase (Decrease) in Accounts ReceivableUSD | 1,411,558Source | 100,804,801Source |
| Increase (Decrease) in InventoriesUSD | -14,596Source | 7,121,445Source |
| Increase (Decrease) in Accounts PayableUSD | 182,191Source | -3,215,853Source |
| Deferred Income Tax Expense (Benefit)USD | 322,636Source | -37,441,597Source |
| Net Cash Provided by (Used in) Operating ActivitiesUSD | 2,986,582Source | 207,111,394Source |
| Cash flows from investing activities: | ||
| Net Cash Provided by (Used in) Investing ActivitiesUSD | -341,188Source | -51,390,589Source |
| Payments to Acquire Property, Plant, and EquipmentUSD | 271,672Source | 15,081,600Source |
| Cash flows from financing activities: | ||
| Net Cash Provided by (Used in) Financing ActivitiesUSD | -2,787,080Source | -346,448,513Source |
| Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate EffectUSD | -92,299Source | -190,727,708Source |
| Cash, Cash Equivalents, Restricted Cash and Restricted Cash EquivalentsUSD | 16,097,463Source | 16,189,762Source |
| Supplemental disclosure of cash flow information: | ||
| Interest Paid, Excluding Capitalized Interest, Operating ActivitiesUSD | 94,682Source | 15,522,155Source |
| Income Taxes Paid, NetUSD | 922,425Source | 236,743,473Source |
| Effect of Exchange Rate on Cash, Cash Equivalents, Restricted Cash and Restricted Cash EquivalentsUSD | 49,387Source | — |
| Additional Financial Items | ||
| AmortizationUSD | 128,236Source | 32,177,754Source |
| Asset Retirement Obligation, Accretion ExpenseUSD | 1,698Source | 98,441Source |
| DepreciationUSD | 110,294Source | — |
| Depreciation, Depletion and Amortization, NonproductionUSD | 804,267Source | 27,166,747Source |
| Gain (Loss) on Disposition of AssetsUSD | -4,206Source | -190,430Source |
| Gain (Loss) on Disposition of Intangible AssetsUSD | -2,626Source | — |
| GoodwillUSD | 178,571Source | 178,571Source |
| Income Tax Expense (Benefit)USD | 1,073,704Source | 119,349,476Source |
| Net Income (Loss) Attributable to ParentUSD | 2,796,299Source | 418,633,987Source |
| Nonoperating Income (Expense)USD | -131,310Source | 18,226,202Source |
| Other Operating Income (Expense), NetUSD | -157,796Source | 17,353,844Source |
income statement · annual statements
| Line item | FY 2025 | FY 2024 |
|---|---|---|
| Total RevenueUSD | 74,798,483Source | 10,329,658,133Source |
| Cost of Goods and Services Sold | —Source | —Source |
| Selling, General and Administrative ExpenseUSD | 18,100,847Source | 2,427,989,431Source |
| Operating Income (Loss)USD | 4,001,313Source | 519,757,261Source |
| Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling InterestUSD | 3,870,003Source | 537,983,463Source |
| Income Tax Expense (Benefit)USD | 1,073,704Source | 119,349,476Source |
| Net Income (Loss) Attributable to ParentUSD | 2,796,299Source | 418,633,987Source |
| Earnings Per Share, BasicUSD per share | 0.11Source | 16.81Source |
| Earnings Per Share, DilutedUSD per share | 0.11Source | 15.78Source |
| Weighted Average Number of Shares Outstanding, Basicshares | 25,191,441Source | 24,910,656Source |
| Weighted Average Number of Shares Outstanding, Dilutedshares | 25,194,441Source | 26,521,008Source |
| Additional Financial Items | ||
| Cost, Depreciation and AmortizationJPY | 126,109,125Source | 122,007,991Source |
| Current Income Tax Expense (Benefit)USD | 751,068Source | 156,791,073Source |
| Depreciation, Depletion and Amortization, NonproductionUSD | 804,267Source | 27,166,747Source |
| Gross ProfitUSD | 22,102,160Source | 2,947,746,692Source |
| Interest and Other IncomeUSD | 24,314Source | 333,704Source |
| Interest ExpenseUSD | 105,107Source | 16,499,609Source |
| Nonoperating Income (Expense)USD | -131,310Source | 18,226,202Source |
| Other IncomeUSD | 171,832Source | 22,266,735Source |
| Other Operating Income (Expense), NetUSD | -157,796Source | 17,353,844Source |
| Taxes, MiscellaneousUSD | 839,400Source | 85,757,626Source |
Offerings
Registration 333-283712
- Gross proceeds
- 5750000.0
- Net proceeds
- 5368885.0
- Deal price
- 4.0
- Shares
- 1437500
- Offering price
- $4.00
- Ticker
- LFS
Filing attachments
leifras_ex99-1.htm · 6-K · 2026-10-08
Exhibit 99.1 LEIFRAS CO., LTD. AND SUBSIDIARIES UNAUDITED INTERIM CONDENSED CONSOLIDATED BALANCE SHEETS December 31, June 30, June 30, …
Read attachment ↗leifras_ex99-2.htm · 6-K · 2026-10-08
Exhibit 99.2 MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS This Management’s Discussion and Analysis of Financial Condition and Results of Operations is designed to provide a reader of our financial statements with a narrative from the perspective of our management. You should read the following discussion and analysis of our results of operations and financial condition in conjunction with our financial statements and the related notes. This discussion …
Read attachment ↗leifras_ex99-1.htm · 6-K · 2026-09-16
Exhibit 99.1 First Entry into the North American Market Leifras Begins Its Global Expansion with Canada as Its Starting Point Signs Share Transfer Agreement to Acquire Canada-Based A To Sports, Advancing Global Growth Strategy and Bringing Japan-developed Sports Education Expertise Overseas TOKYO, Sept. 16, 2026 /PRNewswire/ - LEIFRAS Co., Ltd. (Nasdaq: LFS) (the “Company” or “Leifras”), a sports and social business company dedicated to youth sports and community engagement, and a leading o…
Read attachment ↗leifras_ex99-1.htm · 6-K · 2026-08-25
Exhibit 99.1 LEIFRAS Co., Ltd. Appoints Forvis Mazars as Its Independent Registered Public Accounting Firm Appointment Supports a Unified Japan-U.S. Audit Framework, Enhancing Governance, Operational Efficiency and Long-Term Capital Markets Readiness TOKYO, Aug. 25, 2026 /PRNewswire/ - LEIFRAS Co., Ltd. (Nasdaq: LFS) (the “Company” or “Leifras”), a sports and social business company dedicated to youth sports and community engagement and Japan’s leading operator of children’s sports schools an…
Read attachment ↗leifras_ex99-1.htm · 6-K · 2026-06-23
Exhibit 99.1 LEIFRAS Co., Ltd. Forms Strategic Partnership with Swift Japan Through Acquisition, Expanding into Childcare Sector Combining Childcare Infrastructure and Sports-based Non-Cognitive Skill Development Methodologies to Support Children’s Development from Infancy TOKYO, June 23, 2026 /PRNewswire/ -- LEIFRAS Co., Ltd. (Nasdaq: LFS) (the “Company” or “Leifras”), a sports and social business company dedicated to youth sports and community engagement and Japan’s leading operator of chil…
Read attachment ↗leifras_ex99-1.htm · 6-K · 2026-06-18
Exhibit 99.1 LEIFRAS CO., LTD. AND SUBSIDIARIES UNAUDITED INTERIM CONDENSED CONSOLIDATED BALANCE SHEETS December 31, March 31, March 31, 2025 202…
Read attachment ↗