Leifras Co. (LFS) Balance Sheet: Assets & Liabilities

Leifras Co. (LFS) Balance Sheet

As of Dec 31, 2025 (end of fiscal 2025), Leifras Co. reported total assets of JPY 4.68B and total liabilities of JPY 2.83B. Shareholders' equity was JPY 1.85B, up 77.4% from JPY 1.04B a year earlier. Total debt stood at JPY 142.60M against JPY 2.52B in cash and short-term investments, a net cash position of JPY 2.38B. That puts debt-to-equity at 0.08, compared with 1.67 a year earlier.

Leifras Co. Balance Sheet Analysis

Values in billions JPY

Income Statement Balance Sheet Cash Flow Ratios

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Balance sheet showing assets, liabilities, and shareholders' equity for Leifras Co., Ltd. (LFS) - Annual data in billions JPY
Breakdown	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period ending	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020
Current Assets
Cash and Cash Equivalents	2.52	2.54	2.73	2.08	0.97	0.86
Short-Term Investments	0.00	0.00	0.01	0.00	-	-
Cash & Short-Term Investments	2.52	2.54	2.73	2.08	0.97	0.86
Accounts Receivable	0.73	0.52	0.46	0.28	0.35	0.22
Inventory	0.02	0.02	0.02	0.03	0.05	0.06
Other Current Assets	0.20	0.22	0.14	0.03	-	-
Total Current Assets	3.47	3.30	3.35	2.52	1.52	1.24
Non-Current Assets
Property, Plant & Equipment (Net)	0.82	0.60	0.63	0.59	0.09	0.06
Long-Term Investments	0.01	0.00	0.00	0.00	-	-
Goodwill	0.03	0.03	0.03	0.03	-	-
Intangible Assets	0.03	0.04	0.05	0.09	0.13	0.17
Other Non-Current Assets	0.32	0.31	0.15	0.01	0.41	0.20
Total Non-Current Assets	1.19	1.19	1.03	1.01	-	-
Total Assets	4.68	4.50	4.38	3.52	2.15	1.66
Current Liabilities
Accounts Payable	0.20	0.17	0.17	0.13	0.14	0.07
Short-Term Debt	0.10	1.15	1.12	0.91	-	-
Current Portion of Long-Term Debt	0.19	0.27	0.31	0.31	-	-
Accrued Liabilities	1.16	0.17	0.14	0.14	-	-
Deferred Revenue	0.15	0.15	0.16	0.10	-	-
Other Current Liabilities	0.22	1.30	1.34	0.14	0.81	0.55
Total Current Liabilities	2.25	2.85	2.98	2.36	1.74	1.57
Non-Current Liabilities
Long-Term Debt	0.04	0.58	0.75	0.39	0.20	0.39
Other Non-Current Liabilities	0.04	0.01	0.03	0.04	0.03	0.03
Total Non-Current Liabilities	0.58	0.60	0.78	0.74	-	-
Total Liabilities	2.83	3.45	3.76	3.10	1.98	1.99
Stockholders' Equity
Common Stock	0.41	0.08	0.08	0.08	0.18	-0.33
Retained Earnings	0.75	0.31	-0.11	0.20	-	-
Treasury Stock	0.10	0.10	0.10	-	-	-
Additional Paid-in Capital	0.68	0.65	0.65	0.14	-	-
Shares Outstanding	0.03	0.03	0.03	0.03	-	-
Total Stockholders' Equity	1.85	1.04	0.62	0.42	0.18	-0.33
Total Liabilities & Equity	4.64	4.50	4.38	3.52	-	-

Source: Company financial statements from annual and quarterly filings. Data as of Jun 30, 2026. Data sources and methodology

Frequently Asked Questions About Leifras Co. Balance Sheet

How much debt does Leifras Co. have?

Leifras Co. had total debt of JPY 142.60M as of Dec 31, 2025, against JPY 2.52B in cash and short-term investments. Its debt-to-equity ratio was 0.08. Total debt was JPY 1.73B a year earlier.

What are Leifras Co.'s total assets?

Leifras Co. reported total assets of JPY 4.68B as of Dec 31, 2025, up 4.0% from JPY 4.50B a year earlier. Total liabilities were JPY 2.83B.

What is Leifras Co.'s shareholders' equity?

Leifras Co.'s shareholders' equity was JPY 1.85B as of Dec 31, 2025, or about JPY 70.59 of book value per share.

What is the debt-to-equity ratio?

The debt-to-equity ratio divides a company's total debt by its shareholders' equity. It shows how much of the business is financed with borrowed money; normal levels vary widely by industry. Full definition