LFS (Leifras Co) ROE %: 25.85% (As of Mar. 2026) — 41% Below Median

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

Leifras Co LFS +0.35% 19 ROE % is 25.85% as of Mar. 2026, which is 41% below its 10-year median of 44.10. GuruFocus rates LFS with a GF Score™ of 19/100. Among 952 Media - Diversified companies, Leifras Co ranks better than 92.23% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Leifras Co's annualized net income for the quarter that ended in Mar. 2026 was $3.14 Mil. Leifras Co's average Total Stockholders Equity over the quarter that ended in Mar. 2026 was $12.13 Mil. Therefore, Leifras Co's annualized ROE % for the quarter that ended in Mar. 2026 was 25.85%.

The historical rank and industry rank for Leifras Co's ROE % or its related term are showing as below:

LFS' s ROE % Range Over the Past 10 Years
Min: 27.93   Med: 44.1   Max: 49.09
Current: 27.93

During the past 4 years, Leifras Co's highest ROE % was 49.09%. The lowest was 27.93%. And the median was 44.10%.

LFS's ROE % is ranked better than
92.23% of 952 companies
in the Media - Diversified industry
Industry Median: 2.38 vs LFS: 27.93

Leifras Co  (NAS:LFS) ROE % Explanation

ROE % measures the rate of return on the ownership interest (shareholder's equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' equity (also known as net assets or assets minus liabilities). ROE % shows how well a company uses investment funds to generate earnings growth. ROE %s between 15% and 20% are considered desirable.

The factors that affect a company's ROE % can be illustrated with the three-step DuPont Analysis:

ROE %(Q: Mar. 2026 )
=Net Income/Total Stockholders Equity
=3.136/12.1325
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(3.136 / 74.472)*(74.472 / 30.0345)*(30.0345 / 12.1325)
=Net Margin %*Asset Turnover*Equity Multiplier
=4.21 %*2.4795*2.4755
=ROA %*Equity Multiplier
=10.44 %*2.4755
=25.85 %

With this breakdown, it is clear that if a company grows its Net Profit Margin, its Asset Turnover, or its Leverage, it can grow its ROE %.

The factors that affect a company's ROE % can also be illustrated with the five-step DuPont Analysis:

ROE %(Q: Mar. 2026 )
=Net Income/Total Stockholders Equity
=3.136/12.1325
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (3.136 / 4.268) * (4.268 / 4.176) * (4.176 / 74.472) * (74.472 / 30.0345) * (30.0345 / 12.1325)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.7348 * 1.022 * 5.61 % * 2.4795 * 2.4755
=25.85 %

Note: The net income data used here is four times the quarterly (Mar. 2026) net income data. The Revenue data used here is four times the quarterly (Mar. 2026) revenue data. The same rule applies to Pre-Tax Income and Operating Income.
* In the five-step DuPont Analysis, Operating Income is only available for non-financial companies. Thus, for Insurance companies, we use EBIT as a substitution of Operating Income. For Banks, both Operating Income and EBIT is unavailable. Thus we combined Interest Burden and Operating Margin % into Pretax Margin %, and the DuPont Analysis is divided into four components instead.

* 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.


Be Aware

Net Income is used.

Because a company can increase its ROE % by having more financial leverage, it is important to watch the equity multiplier when investing in high ROE % companies. Like ROA %, ROE % is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.

Asset light businesses require very few assets to generate very high earnings. Their ROE %s can be extremely high.


Leifras Co ROE % Related Terms


Leifras Co ROE % Historical Data

* Premium members only.

The historical data trend for Leifras Co's ROE % 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 ROE % Chart

Leifras Co Annual Data
Trend Dec22 Dec23 Dec24 Dec25
ROE %
42.38 45.82 49.09 30.22

Leifras Co Quarterly Data
Dec22 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
ROE % Get a 7-Day Free Trial Premium Member Only Premium Member Only 48.59 -25.13 57.25 52.69 25.85

LFS vs CNVS, CRSF, GAIA: ROE % Comparison

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

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

* The bar in red indicates where Leifras Co's ROE % falls into.


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

Leifras Co's annualized ROE % for the fiscal year that ended in Dec. 2025 is calculated as

ROE %=Net Income (A: Dec. 2025 )/( (Total Stockholders Equity (A: Dec. 2024 )+Total Stockholders Equity (A: Dec. 2025 ))/ count )
=2.812/( (6.767+11.844)/ 2 )
=2.812/9.3055
=30.22 %

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

ROE %=Net Income (Q: Mar. 2026 )/( (Total Stockholders Equity (Q: Dec. 2025 )+Total Stockholders Equity (Q: Mar. 2026 ))/ count )
=3.136/( (11.844+12.421)/ 2 )
=3.136/12.1325
=25.85 %

* 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.

In the calculation of annual ROE %, the net income of the last fiscal year and the average total shareholder equity over the fiscal year are used. In calculating the quarterly data, the net income data used here is four times the quarterly (Mar. 2026) net income data. ROE % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROE % →
What does a ROE % of 25.85% mean?
Leifras Co (LFS) has a ROE % of 25.85% as of Mar. 2026. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Leifras Co and its competitors. This is 41% below median its historical median of 44.10. Over the past decade, Leifras Co's ROE % has ranged from 27.93 to 49.09. According to the industry distribution chart, Leifras Co ranks #74 out of 952 companies in the Media - Diversified industry, placing it in the top 7.8%.
Is Leifras Co's ROE % too high?
Leifras Co's current ROE % of 25.85% is 41% below median its 10-year median of 44.10. Over the past 10 years, this metric has ranged from a low of 27.93 to a high of 49.09. The Media - Diversified industry median ROE % is 2.38. Leifras Co's value of 25.85% is 986.1% above this industry median. Based on the distribution chart, Leifras Co ranks #74 out of 952 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 ROE % compare to CNVS and CRSF?
According to the Media - Diversified industry distribution chart, Leifras Co ranks #74 out of 952 companies for ROE %. This places Leifras Co in the top 8% of its industry — outperforming the majority of peers. The industry median ROE % is 2.38. Leifras Co's value of 25.85% is 986.1% above this benchmark. Historically, Leifras Co's own ROE % has ranged from 27.93 to 49.09 over the past decade. While the company's 10-year median is 44.10 vs. the industry median of 2.38, Leifras Co has consistently been above 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 ROE % for a Media - Diversified company?
The median ROE % among Media - Diversified companies is 2.38, based on 952 companies in the industry. Companies in the top quartile (top 25%) have a ROE % significantly above this median, while those in the bottom quartile fall well below. However, ROE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Leifras Co's current ROE % of 25.85% is 986.1% above 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 ROE % mean?
A high ROE % can signal that a stock is expensive relative to its fundamentals. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Leifras Co and its competitors. For the Media - Diversified industry, the median ROE % is 2.38 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Leifras Co's current ROE % is 25.85%, which is 41% below median its own 10-year median of 44.10. 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 ROE % of 25.85%. The current ROE % is 25.85%, which is 41% below median its 10-year median of 44.10 and 986.1% above the Media - Diversified industry median of 2.38. 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 ROE % calculated?
ROE % is calculated from a company's financial statements. For Leifras Co (LFS), the current ROE % is 25.85% 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

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

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