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LEIFRAS Co., Ltd.: 20-F filed 2026-04-08

What LEIFRAS Co., Ltd. reported in its annual report (foreign private issuer) filed 2026-04-08 (fiscal FY 2025): 53 published measures, 187 facts as tagged in accession 0001829126-26-003281.

This filing

Form
20-F (annual report (foreign private issuer))
Filed
2026-04-08
Fiscal period
fiscal FY 2025
Accession
0001829126-26-003281 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All LEIFRAS Co., Ltd. filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

PeriodValueUnitDays
At 2025-12-314,675,200,681JPY
At 2024-12-314,495,665,227JPY
At 2025-12-3129,816,331USD

Total liabilities

Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.

PeriodValueUnitDays
At 2025-12-312,828,485,811JPY
At 2024-12-313,454,809,766JPY
At 2025-12-3118,038,813USD

Stockholders equity

The reported residual interest after liabilities. It is an accounting amount, not market capitalization.

PeriodValueUnitDays
At 2025-12-311,846,714,870JPY
At 2024-12-311,040,855,461JPY
At 2023-12-31622,233,739JPY
At 2025-12-3111,777,518USD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

PeriodValueUnitDays
2025-01-01 to 2025-12-31438,459,617JPY365
2024-01-01 to 2024-12-31418,633,987JPY366
2023-01-01 to 2023-12-31245,341,120JPY365
2025-01-01 to 2025-12-312,796,299USD365

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

PeriodValueUnitDays
2025-01-01 to 2025-12-31468,296,003JPY365
2024-01-01 to 2024-12-31207,111,394JPY366
2023-01-01 to 2023-12-31677,941,896JPY365
2025-01-01 to 2025-12-312,986,582USD365

Capital expenditure payments

Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.

PeriodValueUnitDays
2025-01-01 to 2025-12-3142,598,215JPY365
2024-01-01 to 2024-12-3115,081,600JPY366
2023-01-01 to 2023-12-313,752,431JPY365
2025-01-01 to 2025-12-31271,672USD365

Revenue

Revenue under this specific accounting concept. A missing value is not zero; filers can use other revenue concepts.

PeriodValueUnitDays
2025-01-01 to 2025-12-3111,728,402,114JPY365
2024-01-01 to 2024-12-3110,329,658,133JPY366
2023-01-01 to 2023-12-319,304,011,693JPY365
2025-01-01 to 2025-12-3174,798,483USD365

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

PeriodValueUnitDays
2025-01-01 to 2025-12-31-437,014,123JPY365
2024-01-01 to 2024-12-31-346,448,513JPY366
2023-01-01 to 2023-12-31-20,983,593JPY365
2025-01-01 to 2025-12-31-2,787,080USD365

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

PeriodValueUnitDays
2025-01-01 to 2025-12-31-53,498,215JPY365
2024-01-01 to 2024-12-31-51,390,589JPY366
2023-01-01 to 2023-12-31-4,782,431JPY365
2025-01-01 to 2025-12-31-341,188USD365

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

PeriodValueUnitDays
At 2025-12-31749,987,263JPY
At 2024-12-31311,527,646JPY
At 2025-12-314,783,082USD

Basic weighted-average shares

Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.

PeriodValueUnitDays
2025-01-01 to 2025-12-3125,191,441shares365
2024-01-01 to 2024-12-3124,910,656shares366
2023-01-01 to 2023-12-3125,298,605shares365

Diluted weighted-average shares

Weighted-average shares used for diluted earnings per share. Potential shares are included under the applicable dilution rules, not simply added to outstanding shares.

PeriodValueUnitDays
2025-01-01 to 2025-12-3125,194,441shares365
2024-01-01 to 2024-12-3126,521,008shares366
2023-01-01 to 2023-12-3128,561,813shares365

Basic earnings per share

Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.

PeriodValueUnitDays
2025-01-01 to 2025-12-3117.41JPY/shares365
2024-01-01 to 2024-12-3116.81JPY/shares366
2023-01-01 to 2023-12-319.7JPY/shares365
2025-01-01 to 2025-12-310.11USD/shares365

Diluted earnings per share

Reported earnings or loss per share under dilution rules. Antidilutive instruments may be excluded. A diluted value can equal the basic value without implying no potential dilution.

PeriodValueUnitDays
2025-01-01 to 2025-12-3117.4JPY/shares365
2024-01-01 to 2024-12-3115.78JPY/shares366
2023-01-01 to 2023-12-318.59JPY/shares365
2025-01-01 to 2025-12-310.11USD/shares365

Income tax expense or benefit

Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.

PeriodValueUnitDays
2025-01-01 to 2025-12-31168,356,868JPY365
2024-01-01 to 2024-12-31119,349,476JPY366
2023-01-01 to 2023-12-31164,856,125JPY365
2025-01-01 to 2025-12-311,073,704USD365

Net property, plant and equipment

Carrying amount of property, plant and equipment after accumulated depreciation, depletion and amortization. It is not replacement cost or market value.

PeriodValueUnitDays
At 2025-12-3196,456,471JPY
At 2024-12-3153,805,279JPY
At 2025-12-31615,158USD

Share-based compensation expense

Reported noncash expense for share-based payment arrangements. Noncash treatment does not mean the awards have no economic cost to shareholders.

PeriodValueUnitDays
2025-01-01 to 2025-12-310JPY365
2024-01-01 to 2024-12-310JPY366
2023-01-01 to 2023-12-316,787,500JPY365

Operating income or loss

Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.

PeriodValueUnitDays
2025-01-01 to 2025-12-31627,405,815JPY365
2024-01-01 to 2024-12-31519,757,261JPY366
2023-01-01 to 2023-12-31395,655,293JPY365
2025-01-01 to 2025-12-314,001,313USD365

Current assets

Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.

PeriodValueUnitDays
At 2025-12-313,473,004,199JPY
At 2024-12-313,303,016,452JPY
At 2025-12-3122,149,261USD

Interest expense

Borrowing costs recognized as interest expense. This is distinct from cash interest paid and may not include every capitalized borrowing cost.

PeriodValueUnitDays
2025-01-01 to 2025-12-3116,480,844JPY365
2024-01-01 to 2024-12-3116,499,609JPY366
2023-01-01 to 2023-12-3113,828,146JPY365
2025-01-01 to 2025-12-31105,107USD365

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

PeriodValueUnitDays
At 2025-12-312,249,940,173JPY
At 2024-12-312,851,333,129JPY
At 2025-12-3114,349,109USD

Current accounts payable

Current amounts owed to suppliers for goods and services received. This is one component of current liabilities, not all accrued obligations.

PeriodValueUnitDays
At 2025-12-31196,849,154JPY
At 2024-12-31168,281,568JPY
At 2025-12-311,255,416USD

Goodwill carrying amount

Recognized goodwill remaining after accumulated impairment. It arises from business combinations and does not measure the current value of the company’s brand.

PeriodValueUnitDays
At 2025-12-3127,999,994JPY
At 2024-12-3127,999,994JPY
At 2023-12-3127,999,994JPY
At 2025-12-31178,571USD
At 2024-12-31178,571USD
At 2023-12-31178,571USD

Net finite-lived intangible assets

Finite-lived intangible assets after amortization. This excludes goodwill and should not be combined with indefinite-lived intangible assets without checking scope.

PeriodValueUnitDays
At 2025-12-31202,482,650JPY
At 2024-12-31319,921,393JPY
At 2025-12-311,291,343USD

Net current accounts receivable

Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.

PeriodValueUnitDays
At 2025-12-31731,083,491JPY
At 2024-12-31518,398,551JPY
At 2025-12-314,662,522USD

Net inventory

Inventory carrying amount after applicable valuation and LIFO reserves. It does not establish realizable selling proceeds or inventory turnover without other inputs.

PeriodValueUnitDays
At 2025-12-3121,578,477JPY
At 2024-12-3124,468,188JPY
At 2025-12-31137,618USD

Gross profit

Revenue less the costs directly attributed to the goods or services sold. It precedes other operating expenses and is not net income.

PeriodValueUnitDays
2025-01-01 to 2025-12-313,465,618,752JPY365
2024-01-01 to 2024-12-312,947,746,692JPY366
2023-01-01 to 2023-12-312,337,635,083JPY365
2025-01-01 to 2025-12-3122,102,160USD365

Cost of revenue

Costs attributed to goods produced and sold and services provided during the period. This is not the sum of every operating expense.

PeriodValueUnitDays
2025-01-01 to 2025-12-318,262,783,362JPY365
2024-01-01 to 2024-12-317,381,911,441JPY366
2023-01-01 to 2023-12-316,966,376,610JPY365
2025-01-01 to 2025-12-3152,696,323USD365

Selling, general and administrative expense

Selling and general administrative costs reported under this concept. It is an expense category, not a substitute for total operating expenses.

PeriodValueUnitDays
2025-01-01 to 2025-12-312,838,212,937JPY365
2024-01-01 to 2024-12-312,427,989,431JPY366
2023-01-01 to 2023-12-311,941,979,790JPY365
2025-01-01 to 2025-12-3118,100,847USD365

Common shares outstanding

Common shares outstanding at the reporting date. This point-in-time count differs from the weighted-average shares used for earnings per share and can exclude other share classes.

PeriodValueUnitDays
At 2025-12-3126,160,619shares
At 2024-12-3124,910,619shares
At 2023-12-3124,910,660shares

Cash including restricted cash

Cash, cash equivalents and restricted cash as reported in the cash flow reconciliation. Restricted amounts are not freely available, so this is not the same as unrestricted cash.

PeriodValueUnitDays
At 2025-12-312,524,082,266JPY
At 2024-12-312,538,554,638JPY
At 2023-12-312,729,282,346JPY
At 2022-12-312,077,106,474JPY
At 2025-12-3116,097,463USD
At 2024-12-3116,189,762USD

Additional paid-in capital

Capital contributed above par value under this concept. It records historical contributions, not the current value of the equity or cash on hand.

PeriodValueUnitDays
At 2025-12-31786,906,631JPY
At 2024-12-31748,840,080JPY
At 2025-12-315,018,537USD

Operating lease right-of-use asset

Carrying amount of the right to use leased assets under operating leases. It reflects discounted remaining payments, not the value of the underlying property.

PeriodValueUnitDays
At 2025-12-31482,694,859JPY
At 2024-12-31337,330,750JPY
At 2025-12-313,078,411USD

Operating lease liability

Present value of remaining operating lease payments. Discount-rate choices and lease terms affect the amount; it is not the sum of undiscounted future rent.

PeriodValueUnitDays
At 2025-12-31504,249,950JPY
At 2025-12-313,215,880USD

Gross property, plant and equipment

Cost of property, plant and equipment before accumulated depreciation. Historical cost does not indicate current value or replacement cost.

PeriodValueUnitDays
At 2025-12-31133,745,948JPY
At 2024-12-31113,668,535JPY
At 2025-12-31852,972USD

Accumulated depreciation on property, plant and equipment

Cumulative depreciation, depletion and amortization recorded against property, plant and equipment. It measures cost allocation to date, not physical wear or market value.

PeriodValueUnitDays
At 2025-12-3135,377,239JPY
At 2024-12-3157,442,488JPY
At 2025-12-31225,620USD

Other noncurrent assets

Noncurrent assets the filer does not present separately. The composition differs by filer and is described only in the filing.

PeriodValueUnitDays
At 2025-12-311,202,196,482JPY
At 2024-12-311,192,648,775JPY
At 2025-12-317,667,070USD

Other noncurrent liabilities

Noncurrent liabilities the filer does not present separately. The composition differs by filer and is described only in the filing.

PeriodValueUnitDays
At 2025-12-31176,592,537JPY
At 2024-12-31195,952,191JPY
At 2025-12-311,126,228USD

Accrued current liabilities

Current obligations accrued for goods and services received but not yet invoiced or paid. This is one component of current liabilities, not all short-term obligations.

PeriodValueUnitDays
At 2025-12-311,160,996,435JPY
At 2024-12-311,109,740,581JPY
At 2025-12-317,404,314USD

Current contract liabilities

Consideration received before performance obligations are satisfied, often called deferred revenue. It is an obligation to deliver, not earned revenue or cash available.

PeriodValueUnitDays
At 2025-12-31154,074,620JPY
At 2024-12-31147,628,310JPY
At 2025-12-31982,619USD

Net deferred tax assets

Deferred tax assets after the valuation allowance. Realization depends on future taxable income, so the balance is not a receivable from tax authorities.

PeriodValueUnitDays
At 2025-12-31376,548,295JPY
At 2024-12-31376,639,580JPY
At 2025-12-312,401,456USD

Pre-tax income or loss from continuing operations

Income or loss from continuing operations before income taxes and noncontrolling interests. It excludes discontinued operations and is not net income.

PeriodValueUnitDays
2025-01-01 to 2025-12-31606,816,485JPY365
2024-01-01 to 2024-12-31537,983,463JPY366
2023-01-01 to 2023-12-31410,197,245JPY365
2025-01-01 to 2025-12-313,870,003USD365

Profit or loss including noncontrolling interests

Net income or loss including the portion attributable to noncontrolling interests. It can differ from the net income attributable to the parent that per-share figures use.

PeriodValueUnitDays
2025-01-01 to 2025-12-31438,459,617JPY365
2024-01-01 to 2024-12-31418,633,987JPY366

Depreciation expense

Depreciation recognized for the period under this concept. It is a noncash allocation of asset cost and may exclude amortization and depletion reported elsewhere.

PeriodValueUnitDays
2025-01-01 to 2025-12-3117,294,135JPY365
2025-01-01 to 2025-12-31110,294USD365

Depreciation, depletion and amortization

Combined depreciation, depletion and amortization for the period. A noncash allocation of asset cost, not a measure of maintenance spending.

PeriodValueUnitDays
2025-01-01 to 2025-12-31126,109,125JPY365
2024-01-01 to 2024-12-31122,007,991JPY366
2023-01-01 to 2023-12-3192,376,436JPY365
2025-01-01 to 2025-12-31804,267USD365

Nonoperating income or expense

Total nonoperating income or expense, which can include interest, investment results and other items. A positive value is not operating profit.

PeriodValueUnitDays
2025-01-01 to 2025-12-31-20,589,330JPY365
2024-01-01 to 2024-12-3118,226,202JPY366
2023-01-01 to 2023-12-3114,541,952JPY365
2025-01-01 to 2025-12-31-131,310USD365

Current income tax expense or benefit

Income tax expense or benefit for the period that is currently payable or refundable. It differs from cash taxes paid and from total tax expense.

PeriodValueUnitDays
2025-01-01 to 2025-12-31117,767,517JPY365
2024-01-01 to 2024-12-31156,791,073JPY366
2023-01-01 to 2023-12-31159,658,082JPY365
2025-01-01 to 2025-12-31751,068USD365

Deferred income tax expense or benefit

The deferred portion of income tax expense or benefit, arising from timing differences. It is not tax paid in the period.

PeriodValueUnitDays
2025-01-01 to 2025-12-3150,589,351JPY365
2024-01-01 to 2024-12-31-37,441,597JPY366
2023-01-01 to 2023-12-315,198,043JPY365
2025-01-01 to 2025-12-31322,636USD365

Interest paid, net

Cash interest paid during the period, net of amounts capitalized where the filer reports it that way. It differs from interest expense recognized.

PeriodValueUnitDays
2025-01-01 to 2025-12-3114,846,154JPY365
2024-01-01 to 2024-12-3115,522,155JPY366
2023-01-01 to 2023-12-3112,358,975JPY365
2025-01-01 to 2025-12-3194,682USD365

Income taxes paid, net

Cash income taxes paid net of refunds during the period. It differs from income tax expense and can reflect prior years and estimated payments.

PeriodValueUnitDays
2025-01-01 to 2025-12-31144,636,317JPY365
2024-01-01 to 2024-12-31236,743,473JPY366
2023-01-01 to 2023-12-3110,177,482JPY365
2025-01-01 to 2025-12-31922,425USD365

Change in accounts receivable

The cash flow adjustment for the change in receivables during the period. A positive value under this concept means receivables grew and reduced operating cash flow.

PeriodValueUnitDays
2025-01-01 to 2025-12-31221,332,269JPY365
2024-01-01 to 2024-12-31100,804,801JPY366
2023-01-01 to 2023-12-31140,305,194JPY365
2025-01-01 to 2025-12-311,411,558USD365

Change in inventories

The cash flow adjustment for the change in inventories during the period. A positive value under this concept means inventory grew and reduced operating cash flow.

PeriodValueUnitDays
2025-01-01 to 2025-12-31-2,288,702JPY365
2024-01-01 to 2024-12-317,121,445JPY366
2023-01-01 to 2023-12-31-4,738,514JPY365
2025-01-01 to 2025-12-31-14,596USD365

Change in accounts payable

The cash flow adjustment for the change in payables during the period. A positive value under this concept means payables grew and added to operating cash flow.

PeriodValueUnitDays
2025-01-01 to 2025-12-3128,567,586JPY365
2024-01-01 to 2024-12-31-3,215,853JPY366
2023-01-01 to 2023-12-3140,249,686JPY365
2025-01-01 to 2025-12-31182,191USD365

Inspect the source

Entity
LEIFRAS Co., Ltd. / CIK 0002030277
Captured
2026-09-21T17:43:08.313Z
SEC response SHA-256
d748c76506f9109058c7abdf6ffad1bc36bf7d1a831246204196658bf55d18ae

Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON

Every published concept a filing tagged, with the periods it covered, as reported in that filing at capture time. Forms 10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 40-F, 40-F/A. A filing page needs at least 8 published concepts. Later filings can restate these values; the company history pages show the latest-filed value per period.

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Read the published dataset with Python
import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0002030277.json") as response:
    record = json.load(response)
print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
    print(concept["tag"], next(iter(concept["observations"])))