LFS · CIK 0002030277 · FY2025 live · 2025-12-31
LEIFRAS Co., Ltd.
View as
Model
Z″
FY2025
3.83
Zone
Safe
Prior
—
Market DD
—
1y PD
—
3.83
Classic Z 3.88
Z″ 3.83 · distress below 1.10, grey to 2.60, safe above.
Z″ factor contributions
X1 Working capital / assets
Short-term liquidity. Carries more weight in Z″ than in classic Z.
0.266.56 × = 1.72X2 Retained earnings / assets
Cushion from years of profits. Share buybacks can push this negative at otherwise healthy firms.
0.163.26 × = 0.52X3 EBIT / assets
Operating return on assets. Highest weight in Z″.
0.136.72 × = 0.90X4 Book equity / liabilities
Book equity versus the liability stack. Sales / assets is omitted so asset-light names are not punished for turnover.
0.651.05 × = 0.69
Five-year path
Need two annual 10-Ks to draw a path. The desk will pull this issuer’s filings rather than invent a series.
Overview
rule-v1
LEIFRAS Co., Ltd. is on Z″ at 3.83 (safe) for FY2025, from an SEC 10-K. Working capital / assets is the line that sets the print. This is the first live year on the desk. No market tape loaded. Z″ drops sales/assets so asset-light names are not punished for turnover. X4 is book equity on every name.
Book screen Safe; market PD —. Tape not priced — not a single default call.
Market DD · naive Merton
No market tape yet.
Pull a year of closes (Yahoo, Nasdaq if Yahoo is limited) and size equity from Nasdaq cap or EDGAR shares. Distance-to-default and 1-year PD stay blank until then.
Sector peers
Closest Z″ scores · 81st percentile in Unclassified.
KPI widgets
Current assets
$22M
Total assets
$30M
Current liabilities
$14M
Total liabilities
$18M
Working capital
$8M
Retained earnings
$5M
EBIT
$4M
Total sales
$75M
Book equity
$12M
Accession 0001829126-26-003281. Live rank is the latest 10-K on EDGAR (FY2025, period 2025-12-31). Z″ is the live score. View as does not rewrite the live rank. X4 is book equity. Pulled 13 Sept 2026.