LFS (Leifras Co) ROIC %: 19.31% (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 ROIC %?

Leifras Co LFS +0.35% 19 ROIC % is 19.31% as of Mar. 2026. GuruFocus rates LFS with a GF Score™ of 19/100.

ROIC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROC %. Leifras Co's annualized return on invested capital (ROIC %) for the quarter that ended in Mar. 2026 was 19.31%.

As of today (2026-08-28), Leifras Co's WACC % is 7.57%. Leifras Co's ROIC % is 15.61% (calculated using TTM income statement data). Leifras Co generates higher returns on investment than it costs the company to raise the capital needed for that investment. It is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases.


Leifras Co  (NAS:LFS) ROIC % Explanation

ROIC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROC %. The reason book values of debt and equity are used is because the book values are the capital the company received when issuing the debt or receiving the equity investments.

There are four key components to this definition. The first is the use of operating income or EBIT rather than net income in the numerator. The second is the tax adjustment to this operating income or EBIT, computed as a hypothetical tax based on an effective or marginal tax rate. The third is the use of book values for invested capital, rather than market values. The final is the timing difference; the capital invested is from the end of the prior year whereas the operating income or EBIT is the current year's number.

Why is ROIC % important?

Because it costs money to raise capital. A firm that generates higher returns on investment than it costs the company to raise the capital needed for that investment is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases, whereas a firm that earns returns that do not match up to its cost of capital will destroy value as it grows.

As of today, Leifras Co's WACC % is 7.57%. Leifras Co's ROIC % is 15.61% (calculated using TTM income statement data). Leifras Co generates higher returns on investment than it costs the company to raise the capital needed for that investment. It is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases.


Be Aware

Like ROE % and ROA %, ROIC % is calculated with only 12 months of data. Fluctuations in the company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.


Leifras Co ROIC % Related Terms


Leifras Co ROIC % Historical Data

* Premium members only.

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

Leifras Co Annual Data
Trend Dec22 Dec23 Dec24 Dec25
ROIC %
3.59 7.26 11.33 13.98

Leifras Co Quarterly Data
Dec22 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
ROIC % Get a 7-Day Free Trial Premium Member Only Premium Member Only 15.72 -7.89 21.77 28.47 19.31

LFS vs CNVS, CRSF, GAIA: ROIC % Comparison

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

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

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


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

Leifras Co's annualized Return on Invested Capital (ROIC %) for the fiscal year that ended in Dec. 2025 is calculated as:

ROIC % (A: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Dec. 2024 ) + Invested Capital (A: Dec. 2025 ))/ count )
=4.132 * ( 1 - 27.75% )/( (23.552 + 19.142)/ 2 )
=2.98537/21.347
=13.98 %

where

Leifras Co's annualized Return on Invested Capital (ROIC %) for the quarter that ended in Mar. 2026 is calculated as:

ROIC % (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. The tax rate is limited to between 0% and 100%.

* 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 ROIC % →
What does a ROIC % of 19.31% mean?
Leifras Co (LFS) has a ROIC % of 19.31% as of Mar. 2026. Return on invested capital is the ratio of current-period net income to average two-period invested capital. View historical data on Leifras Co and its competitors.
Is Leifras Co's ROIC % too high?
Leifras Co's current ROIC % is 19.31%. The Media - Diversified industry median ROIC % is 1.68. Leifras Co's value of 19.31% is 1049.4% above this industry median. 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 ROIC % compare to CNVS and CRSF?
Leifras Co's ROIC % of 19.31% can be compared against companies in the Media - Diversified industry. The industry median ROIC % is 1.68. Leifras Co's value of 19.31% is 1049.4% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROIC % for a Media - Diversified company?
The median ROIC % among Media - Diversified companies is 1.68, based on 1,004 companies in the industry. Companies in the top quartile (top 25%) have a ROIC % significantly above this median, while those in the bottom quartile fall well below. However, ROIC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Leifras Co's current ROIC % of 19.31% is 1049.4% 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 ROIC % mean?
A high ROIC % can signal that a stock is expensive relative to its fundamentals. Return on invested capital is the ratio of current-period net income to average two-period invested capital. View historical data on Leifras Co and its competitors. For the Media - Diversified industry, the median ROIC % is 1.68 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Leifras Co's current ROIC % is 19.31%. 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 ROIC % of 19.31%. The current ROIC % is 19.31% and 1049.4% above the Media - Diversified industry median of 1.68. 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 ROIC % calculated?
ROIC % is calculated from a company's financial statements. For Leifras Co (LFS), the current ROIC % is 19.31% 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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ROIC % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

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