Paasa Logo
LEIFRAS Co., Ltd. American Depositary Shares logo
LFSNASDAQMarket closedOpens 9:30am ET

LEIFRAS Co., Ltd. American Depositary Shares

$2.14Last updated
+$0.02 (0.71%)Past day
Timezone

LEIFRAS Co., Ltd. American Depositary Shares (NASDAQ: LFS) is trading at $2.14, about ₹205 at today's USD/INR rate, as of 25 Sep 2026, 4:00 PM ET, up 0.71% today. Indian residents can buy LEIFRAS Co., Ltd. American Depositary Shares from India on Paasa under the RBI's Liberalised Remittance Scheme.

Quote

Open:$2.20
Previous close:$2.13
Volume:2.99M

Today's low

$2.07

Today's high

$2.39

52 week low

$1.58

52 week high

$12.49

LFS opened at $2.20, closed previously at $2.13, and has traded between $1.58 and $12.49 over the past 52 weeks.

About

LEIFRAS Co., Ltd. is a Japanese enterprise that strategically integrates sports-focused business with social impact initiatives. The company manages sports academies for children and organizes a variety of athletic events. Beyond these commercial activities, it actively engages in community-building efforts, reflecting its commitment to social business.

Country
JP
CEO
Kiyotaka Ito
Exchange listed on
NASDAQ
Industry
Entertainment
Base currency
USD
Full Time Employees
1,055
Sector
Communication Services
IPO date
08/10/2025

Key statistics

Avg. volume

1.98M

Market cap

$55.98M

P/E Ratio

15.62

Price-to-sales ratio

0.61

Enterprise value

¥7.50B

Free cash flow yield

3.22%

Debt-to-equity ratio

0.60

Return on equity

36.37%

ROIC

18.01%

Beta

-0.91

Dividend yield

0.00%

Last dividend

$0.00

Financial overview

Revenue

¥12.20B

Earnings per share

¥18.82

Free cash flow

¥442.89M

Net profit margin

3.88%

Gross margin

30.13%

EBITDA

¥783.94M

Revenue growth

18.13%

Similar securities

This is not an investment recommendation

How to buy LEIFRAS Co., Ltd. American Depositary Shares from India

Indian residents can buy LEIFRAS Co., Ltd. American Depositary Shares shares through Paasa in four steps. Funds leave India under the RBI's Liberalised Remittance Scheme and the shares are held in your own name with Interactive Brokers.

  1. Open a Paasa account

    Complete digital KYC with your PAN, Aadhaar and address proof. Your brokerage account is opened in your own name with Interactive Brokers.

  2. Add funds under LRS

    Transfer INR from your Indian bank account. Your bank reports the remittance under the RBI's Liberalised Remittance Scheme and converts it to US dollars.

  3. Search for LEIFRAS Co., Ltd. American Depositary Shares and place an order

    Find LEIFRAS Co., Ltd. American Depositary Shares by name or by its ticker, LFS, and choose an order type. You can buy by amount or by quantity — fractional shares mean there is no minimum trade size. LEIFRAS Co., Ltd. American Depositary Shares trades 7:00 pm – 1:30 am IST; orders can only execute during that window.

  4. Track holdings and download tax reports

    Follow your LEIFRAS Co., Ltd. American Depositary Shares position in USD and INR. LEIFRAS Co., Ltd. American Depositary Shares pays no dividend today, so your filing is the capital-gains statement plus the Schedule FA holding line.

Trading and taxes when buying LEIFRAS Co., Ltd. American Depositary Shares from India

Trading and limits

Trading hours
9:30 am – 4:00 pm ET
LRS limit
$250,000Per financial year, under the RBI's Liberalised Remittance Scheme.

Tax for Indian residents

TCS on remittance
20%Collected by your bank on LRS remittances above ₹10 lakh in a financial year. The TCS is adjustable against your income-tax liability.Adjusting TCS against your tax
Capital gains in India
12.5% or slab rateGains on shares held for more than 24 months are long-term and taxed at 12.5%. Gains on shares held for 24 months or less are short-term and taxed at your income-tax slab rate.Capital gains explained
Dividends
NoneLEIFRAS Co., Ltd. American Depositary Shares does not currently pay a dividend. If it starts, dividends are taxed at your slab rate in India.Dividend tax explained

Custody. Shares are held in your own name at Interactive Brokers LLC and are SIPC-insured up to $500,000 in total, including $250,000 for cash.

FAQs

Can Indian residents buy LEIFRAS Co., Ltd. American Depositary Shares stock?

Yes. LEIFRAS Co., Ltd. American Depositary Shares (LFS) has been listed on NASDAQ since 2025, in the Entertainment industry, and Indian residents can buy it through Paasa. You fund the account from your Indian bank under the RBI's Liberalised Remittance Scheme and the money is converted to US dollars. Shares are held in your own name at Interactive Brokers LLC and are SIPC-insured up to $500,000 in total, including $250,000 for cash.

How much does one LEIFRAS Co., Ltd. American Depositary Shares share cost in rupees?

One LEIFRAS Co., Ltd. American Depositary Shares share is $2.14 — about ₹205 at a USD/INR rate of 95.92 on 25 Sep 2026. Both the LEIFRAS Co., Ltd. American Depositary Shares price and the rupee rate move during the day, so the rupee cost changes with them.

What are the LRS and TCS rules for buying LEIFRAS Co., Ltd. American Depositary Shares from India?

Remit up to $250,000 per financial year under the RBI's Liberalised Remittance Scheme (LRS). Banks collect 20% tax at source on LRS remittances above ₹10 lakh in a financial year; the TCS is adjustable against your income-tax liability. FX and the LRS declaration are handled by your bank when you fund your account.

Can I buy whole shares of LEIFRAS Co., Ltd. American Depositary Shares?

Yes. One LEIFRAS Co., Ltd. American Depositary Shares share is $2.14, and you can buy as many whole shares as you like. You can also buy by amount rather than by quantity: there is no minimum trade size, and Paasa supports fractional investing in LEIFRAS Co., Ltd. American Depositary Shares.

How are gains on LEIFRAS Co., Ltd. American Depositary Shares shares taxed in India?

The US does not levy capital gains tax on shares for Indian residents, so the tax is an India-side one. Gains on shares held for more than 24 months are long-term and taxed at 12.5%. Gains on shares held for 24 months or less are short-term and taxed at your income-tax slab rate. The gain is computed in rupees using the USD/INR rate on the purchase and the sale date, so the rupee move counts alongside the LEIFRAS Co., Ltd. American Depositary Shares price. Paasa issues a capital-gains statement for your return.

Does LEIFRAS Co., Ltd. American Depositary Shares pay a dividend?

No. LEIFRAS Co., Ltd. American Depositary Shares does not currently pay a dividend, so holding it produces no dividend income to declare in India. If it starts paying one, the Indian treatment is the usual one — dividends are taxed at your slab rate in India — and Paasa's dividend report would show the gross amount and any tax withheld.

When can I trade LEIFRAS Co., Ltd. American Depositary Shares from India?

NASDAQ trades 7:00 pm – 1:30 am IST in Indian time, so the close lands after midnight. The window shifts to 8:00 pm – 2:30 am IST when the US is on standard time. Orders can only execute during that window.

Is LEIFRAS Co., Ltd. American Depositary Shares a United States company, and does that change how it is taxed?

LEIFRAS Co., Ltd. American Depositary Shares trades on NASDAQ in US dollars, but the company is domiciled in Japan. LEIFRAS Co., Ltd. American Depositary Shares trades as an ordinary share listed directly in the US, not a depositary receipt. Some non-US companies list in the US through American Depositary Receipts, which can carry dividend withholding at the company's home-country rate. Your India-side capital-gains treatment is the same either way.

Do I have to declare LEIFRAS Co., Ltd. American Depositary Shares shares in my Indian tax return?

Yes. Foreign shares held on 31 March must be reported in Schedule FA of your Indian income-tax return. Paasa gives you a Schedule FA-ready statement listing your LEIFRAS Co., Ltd. American Depositary Shares holding, its cost and its closing value.

How do I sell LEIFRAS Co., Ltd. American Depositary Shares and bring the money back to India?

You sell during market hours (7:00 pm – 1:30 am IST) and the proceeds settle in USD in your Paasa account. From there you can hold the balance, reinvest, or repatriate. Funds can be withdrawn in any currency to any bank account in your own name. Whether the sale is short- or long-term is decided by the 24-month holding period.