LFS (Leifras Co) Days Sales Outstanding: 23.64 (As of Mar. 2026) — 51% Above Median

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LFS Leifras Co Ltd LFS
19 GF Score
Price $2.27
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What is Leifras Co Days Sales Outstanding?

Leifras Co LFS -0.53% 19 Days Sales Outstanding is 23.64 as of Mar. 2026, which is 51% above its 10-year median of 15.69. GuruFocus rates LFS with a GF Score™ of 19/100. Among 1,002 Media - Diversified companies, Leifras Co ranks better than 92.71% on this metric.

Leifras Co's average Accounts Receivable for the three months ended in Mar. 2026 was $4.82 Mil. Leifras Co's Revenue for the three months ended in Mar. 2026 was $18.62 Mil. Hence, Leifras Co's Days Sales Outstanding for the three months ended in Mar. 2026 was 23.64.

The historical rank and industry rank for Leifras Co's Days Sales Outstanding or its related term are showing as below:

LFS' s Days Sales Outstanding Range Over the Past 10 Years
Min: 13.48   Med: 15.69   Max: 19.55
Current: 19.36

During the past 4 years, Leifras Co's highest Days Sales Outstanding was 19.55. The lowest was 13.48. And the median was 15.69.

LFS's Days Sales Outstanding is ranked better than
92.71% of 1002 companies
in the Media - Diversified industry
Industry Median: 66.725 vs LFS: 19.36

Leifras Co's Days Sales Outstanding increased from Mar. 2025 (17.06) to Mar. 2026 (23.64).


Leifras Co  (NAS:LFS) Days Sales Outstanding Explanation

For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.


Leifras Co Days Sales Outstanding Related Terms


Leifras Co Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Leifras Co's Days Sales Outstanding can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Leifras Co Days Sales Outstanding Chart

Leifras Co Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Days Sales Outstanding
13.48 14.24 17.14 19.55

Leifras Co Quarterly Data
Dec22 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Days Sales Outstanding Get a 7-Day Free Trial Premium Member Only Premium Member Only 17.06 15.88 15.69 18.94 23.64

LFS vs CNVS, CRSF, GAIA: Days Sales Outstanding Comparison

For the Entertainment subindustry, Leifras Co's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Leifras Co Days Sales Outstanding vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Leifras Co's Days Sales Outstanding distribution charts can be found below:

* The bar in red indicates where Leifras Co's Days Sales Outstanding falls into.


LFS
19GF Score
Leifras Co Ltd LFS
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
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Leifras Co Days Sales Outstanding Calculation

Days Sales Outstanding measures the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

Accounts Receivable can be measured by Days Sales Outstanding.

Leifras Co's Days Sales Outstanding for the fiscal year that ended in Dec. 2025 is calculated as

Days Sales Outstanding (A: Dec. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2024 ) + Accounts Receivable (A: Dec. 2025 )) / count ) / Revenue (A: Dec. 2025 )*Days in Period
=( (3.37 + 4.689) / 2 ) / 75.223*365
=4.0295 / 75.223*365
=19.55

Leifras Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding (Q: Mar. 2026 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2025 ) + Accounts Receivable (A: Mar. 2026 )) / count ) / Revenue (A: Mar. 2026 )*Days in Period
=( (4.689 + 4.958) / 2 ) / 18.618*365 / 4
=4.8235 / 18.618*365 / 4
=23.64

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Days Sales Outstanding →
What does a Days Sales Outstanding of 23.64 mean?
Leifras Co (LFS) has a Days Sales Outstanding of 23.64 as of Mar. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Leifras Co and its competitors. This is 51% above median its historical median of 15.69. Over the past decade, Leifras Co's Days Sales Outstanding has ranged from 13.48 to 19.55. According to the industry distribution chart, Leifras Co ranks #73 out of 1002 companies in the Media - Diversified industry, placing it in the top 7.3%.
Is Leifras Co's Days Sales Outstanding too high?
Leifras Co's current Days Sales Outstanding of 23.64 is 51% above median its 10-year median of 15.69. Over the past 10 years, this metric has ranged from a low of 13.48 to a high of 19.55. The Media - Diversified industry median Days Sales Outstanding is 66.73. Leifras Co's value of 23.64 is 64.6% below this industry median. Based on the distribution chart, Leifras Co ranks #73 out of 1002 companies in the Media - Diversified industry, which is in the top quartile — a strong position relative to peers. Overall, Leifras Co has a GF Score™ of 19/100, reflecting its overall financial health beyond just this single metric.
How does Leifras Co's Days Sales Outstanding compare to CNVS and CRSF?
According to the Media - Diversified industry distribution chart, Leifras Co ranks #73 out of 1002 companies for Days Sales Outstanding. This places Leifras Co in the top 7% of its industry — outperforming the majority of peers. The industry median Days Sales Outstanding is 66.73. Leifras Co's value of 23.64 is 64.6% below this benchmark. Historically, Leifras Co's own Days Sales Outstanding has ranged from 13.48 to 19.55 over the past decade. While the company's 10-year median is 15.69 vs. the industry median of 66.73, Leifras Co has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Sales Outstanding for a Media - Diversified company?
The median Days Sales Outstanding among Media - Diversified companies is 66.73, based on 1,002 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Leifras Co's current Days Sales Outstanding of 23.64 is 64.6% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Leifras Co and its competitors. For the Media - Diversified industry, the median Days Sales Outstanding is 66.73 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Leifras Co's current Days Sales Outstanding is 23.64, which is 51% above median its own 10-year median of 15.69. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Leifras Co stock overvalued right now?
Leifras Co (LFS) has a current Days Sales Outstanding of 23.64. The current Days Sales Outstanding is 23.64, which is 51% above median its 10-year median of 15.69 and 64.6% below the Media - Diversified industry median of 66.73. Leifras Co's overall GF Score™ is 19/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For Leifras Co (LFS), the current Days Sales Outstanding is 23.64 as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Leifras Co Business Description

Address Ebisu Garden Place Tower Floor 17th, 4-20-3, Ebisu, Shibuya-ku, Tokyo, JPN
Leifras Co Ltd is a sports and social business company dedicated to youth sports and community engagement. It provide services related to the organization and operations of sports schools and sports events for children. The company focuses on covering 13 sports like soccer, basketball, and dance and in child athletic development, club activity management for schools, and social businesses like elderly care.
19GF Score

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