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

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LFS Leifras Co Ltd LFS
19 GF Score
Price $2.30
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What is Leifras Co Operating Income?

Leifras Co LFS +0.70% 19 Operating Income is $4.11 Mil as of Mar. 2026. GuruFocus rates LFS with a GF Score™ of 19/100.

Leifras Co's Operating Income for the three months ended in Mar. 2026 was $1.04 Mil. Its Operating Income for the trailing twelve months (TTM) ended in Mar. 2026 was $4.11 Mil.

Operating Margin % is calculated as Operating Income divided by its Revenue. Leifras Co's Operating Income for the three months ended in Mar. 2026 was $1.04 Mil. Leifras Co's Revenue for the three months ended in Mar. 2026 was $18.62 Mil. Therefore, Leifras Co's Operating Margin % for the quarter that ended in Mar. 2026 was 5.61%.

Leifras Co's 5-Year average Growth Rate for Operating Margin % was 0.00% per year.

Operating Income or EBIT 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%.


Leifras Co  (NAS:LFS) Operating Income Explanation

1. Operating Income or EBIT 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

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. Operating Income is also linked to Operating Margin %:

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

Operating Margin %=Operating Income (Q: Mar. 2026 )/Revenue (Q: Mar. 2026 )
=1.044/18.618
=5.61 %

* 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.

4. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the Operating Income growth rate using Operating Income per share data.


Be Aware

Compared with a company's EBITDA margin, Operating Margin can be manipulated by adjusting the rate of depreciation, depletion and amortization (DDA).

If a company is facing competition, its Operating Margin may decline. Often the Operating Margin declines well before the company's revenue or even profit decline. Therefore, Operating Margin is a very important indicator of whether the company is facing problems.

For instance, by 2012, Nokia (NOK)'s problems were well known and its stock had lost more than 90% of its market value since 2007. But Nokia's Operating Margin had already been in decline since 2002, although its earnings per share were still rising. Investors who paid attention to Operating Margin would have avoided this huge loss. The same can be said for Research-in-Motion (RIMM).

Therefore, Operating Margin is a very important screening filter for GuruFocus. GuruFocus's Buffett-Munger screener requires that the profit margin is either consistent or expanding. The Model Portfolio of the Buffett-Munger screener has outperformed the market every year since inception in 2009.


Leifras Co Operating Income Related Terms


Leifras Co Operating Income Historical Data

* Premium members only.

The historical data trend for Leifras Co's Operating Income 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 Operating Income Chart

Leifras Co Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Operating Income
1.16 2.85 3.49 4.13

Leifras Co Quarterly Data
Dec22 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Operating Income Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.17 -0.67 1.98 1.76 1.04
LFS
19GF Score
Leifras Co Ltd LFS
Operating Income is just one metric. See GF Score™, valuation, warning signs, and more.
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Leifras Co Operating Income Calculation

Operating Income, is the profit a company earned through operations. All expenses, including cash expenses such as cost of goods sold (COGS), research & development, wages, and non-cash expenses, such as depreciation, depletion and amortization, have been deducted from the sales.

Operating Income 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 Operating Income →
What does a Operating Income of $4.11 Mil mean?
Leifras Co (LFS) has a Operating Income of $4.11 Mil as of Mar. 2026. Operating Income equals sales less all operating expenses. It is linked to EBIT. View historical data on Leifras Co and its competitors.
Is Leifras Co's Operating Income too high?
Leifras Co's current Operating Income 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 Operating Income compare to CNVS and CRSF?
Leifras Co's Operating Income 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 Operating Income for a Media - Diversified company?
A good Operating Income depends on the Media - Diversified industry context. However, Operating Income 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 Operating Income mean?
A high Operating Income can signal that a stock is expensive relative to its fundamentals. Operating Income equals sales less all operating expenses. It is linked to EBIT. View historical data on Leifras Co and its competitors. Leifras Co's current Operating Income 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 Operating Income of $4.11 Mil. The current Operating Income 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 Operating Income calculated?
Operating Income is calculated from a company's financial statements. For Leifras Co (LFS), the current Operating Income 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

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

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