Leifras Co. (LFS) Cash Flow: Operating & Free Cash Flow

Leifras Co. Cash Flow Statement Analysis

Values in billions JPY

Income Statement Balance Sheet Cash Flow Ratios

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Cash flow statement showing operating, investing, and financing activities 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
Operating Activities
Net Income	0.46	0.42	0.25	0.18	-	-
Depreciation & Amortization	0.13	0.12	0.09	0.09	-	-
Deferred Income Tax	0.05	-0.04	0.01	0.07	-	-
Stock Based Compensation	0.00	0.00	0.01	0.03	-	-
Change in Working Capital	-0.15	-0.30	0.38	0.13	-	-
Change in Accounts Receivable	-0.23	-0.10	-0.14	-0.04	-	-
Change in Inventory	0.00	-0.01	0.00	0.01	-	-
Change in Accounts Payable	0.03	-0.08	0.19	-0.01	-	-
Change in Other Working Capital	0.04	0.00	-0.05	0.16	-	-
Other Operating Activities	0.00	0.00	-0.05	-0.09	-	-
Net Cash from Operating Activities	0.49	0.21	0.68	0.40	-	-
Investing Activities
Capital Expenditures	-0.04	-0.03	0.00	-0.02	-	-
Acquisitions	0.00	-0.02	0.00	0.00	-	-
Sales/Maturities of Investments	0.00	-0.02	0.00	0.09	-	-
Other Investing Activities	0.00	-0.02	0.00	-0.01	-	-
Net Cash from Investing Activities	-0.06	-0.05	0.00	0.07	-	-
Financing Activities
Debt Repayment	-1.00	-0.44	-0.39	0.28	-	-
Common Stock Issued	0.55	0.00	0.00	0.12	-	-
Common Stock Repurchased	0.00	0.00	0.00	0.00	-	-
Other Financing Activities	0.00	-0.15	-0.01	0.00	-	-
Net Cash from Financing Activities	-0.45	-0.35	-0.02	0.40	-	-
Summary
Effect of Forex Changes on Cash	-0.03	0.00	0.00	0.00	-	-
Net Change in Cash	-0.06	-0.19	0.65	0.87	-	-
Cash at Beginning of Period	2.56	2.73	2.08	1.21	-	-
Cash at End of Period	2.51	2.54	2.73	2.08	-	-
Free Cash Flow	0.44	0.17	0.67	0.38	-	-
Supplemental Disclosures
Interest Paid	0.01	0.02	0.01	0.01	-	-
Income Taxes Paid	0.14	0.24	0.01	0.00	-	-

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. Cash Flow

What is Leifras Co.'s free cash flow?

Leifras Co. generated free cash flow of JPY 442.89M in fiscal 2025 (fiscal year ended Dec 31, 2025), operating cash flow of JPY 487.21M minus JPY 44.32M of capital expenditures. That was up 156.0% from JPY 172.98M a year earlier. Free cash flow equaled 3.6% of revenue.

How much does Leifras Co. spend on capital expenditures?

Leifras Co. spent JPY 44.32M on capital expenditures in fiscal 2025, compared with JPY 34.13M a year earlier. That equals 9.1% of operating cash flow.

Does Leifras Co. pay dividends or buy back shares?

Leifras Co.'s cash flow statement for fiscal 2025 shows no dividend payments or share repurchases.

What is free cash flow?

Free cash flow is operating cash flow minus capital expenditures. It is the cash a company has left for dividends, buybacks, debt repayment or acquisitions after funding its operations and investment. Full definition