LFS (Leifras Co) EBIT: $4.11 Mil (TTM As of Mar. 2026)

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LFS Leifras Co Ltd LFS
19 GF Score
Price $2.29
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What is Leifras Co EBIT?

Leifras Co LFS +0.35% 19 EBIT is $4.11 Mil as of Mar. 2026. GuruFocus rates LFS with a GF Score™ of 19/100.

Leifras Co's earnings before interest and taxes (EBIT) for the three months ended in Mar. 2026 was $1.08 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Mar. 2026 was $4.11 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Leifras Co's annualized ROC % for the quarter that ended in Mar. 2026 was 19.31%. Leifras Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 84.15%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Leifras Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Mar. 2026 was 7.95%.

Leifras Co  (NAS:LFS) EBIT Explanation

1. EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition.

Leifras Co's annualized ROC % for the quarter that ended in Mar. 2026 is calculated as:

ROC % (Q: Mar. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Dec. 2025 ) + Invested Capital (Q: Mar. 2026 ))/ count )
=4.176 * ( 1 - 26.62% )/( (19.142 + 12.598)/ 2 )
=3.0643488/15.87
=19.31 %

where

Invested Capital(Q: Dec. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=29.986 - 3 - ( 16.189 - max(0, 14.431 - 22.275+16.189))
=19.142

Invested Capital(Q: Mar. 2026 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=30.083 - 8.271 - ( 15.613 - max(0, 13.325 - 22.539+15.613))
=12.598

Note: The Operating Income data used here is four times the quarterly (Mar. 2026) data.

2. Joel Greenblatt's definition of Return on Capital:

Leifras Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Mar. 2026 is calculated as:

ROC (Joel Greenblatt) %(Q: Mar. 2026 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Dec. 2025  Q: Mar. 2026
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=4.336/( ( (5.234 + max(-5.023, 0)) + (5.071 + max(-3.066, 0)) )/ 2 )
=4.336/( ( 5.234 + 5.071 )/ 2 )
=4.336/5.1525
=84.15 %

where Working Capital is:

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(4.689 + 0.138 + 1.259) - (3 + 0.988 + 7.121)
=-5.023

Working Capital(Q: Mar. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(4.958 + 0.087 + 1.881) - (8.271 + 0.5 + 1.221)
=-3.066

When net working capital is negative, 0 is used.

Note: The EBIT data used here is four times the quarterly (Mar. 2026) EBIT data.

3. It is also linked to Joel Greenblatt's definition of Earnings Yield:

Leifras Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Mar. 2026 )
=4.109/51.715
=7.95 %

* 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 EBIT Related Terms

Leifras Co EBIT Historical Data

* Premium members only.

The historical data trend for Leifras Co's EBIT 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 EBIT Chart

Leifras Co Annual Data
Trend Dec22 Dec23 Dec24 Dec25
EBIT
1.99 2.95 3.61 4.00

Leifras Co Quarterly Data
Dec22 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
EBIT Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.07 -0.71 2.03 1.70 1.08

LFS vs CNVS, CRSF, GAIA: EBIT Comparison

For the Entertainment subindustry, Leifras Co's EV-to-EBIT, along with its competitors' market caps and EV-to-EBIT 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 EV-to-EBIT vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Leifras Co's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where Leifras Co's EV-to-EBIT falls into.


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

EBIT, sometimes also called Earnings Before Interest and Taxes, is a measure of a firm's profit that includes all expenses except interest and income tax expenses. It is the difference between operating revenues and operating expenses. When a firm does not have non-operating income, then Operating Income is sometimes used as a synonym for EBIT and operating profit.

EBIT for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $4.11 Mil.

* 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 EBIT →
What does a EBIT of $4.11 Mil mean?
Leifras Co (LFS) has a EBIT of $4.11 Mil as of Mar. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Leifras Co.
Is Leifras Co's EBIT too high?
Leifras Co's current EBIT is $4.11 Mil. 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 EBIT compare to CNVS and CRSF?
Leifras Co's EBIT of $4.11 Mil can be compared against companies in the Media - Diversified industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EBIT for a Media - Diversified company?
A good EBIT depends on the Media - Diversified industry context. However, EBIT should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high EBIT mean?
A high EBIT can signal that a stock is expensive relative to its fundamentals. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Leifras Co. Leifras Co's current EBIT is $4.11 Mil. 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 EBIT of $4.11 Mil. The current EBIT is $4.11 Mil. 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 EBIT calculated?
EBIT is calculated from a company's financial statements. For Leifras Co (LFS), the current EBIT is $4.11 Mil 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

Get the complete analysis for LFS

EBIT is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$2.29
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