v3.26.1
NATURE OF BUSINESS AND COMPANY
3 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
NATURE OF BUSINESS AND COMPANY

Note 1 — NATURE OF BUSINESS AND COMPANY

 

Leifras Co., Ltd. (the “Company” or “Leifras”) was incorporated in Tokyo, Japan, in August 2001. The Company operates its business and manages its subsidiaries with a focus on providing services related to operation of sports schools and organizing events for children, selling sports equipment, managing extracurricular activities in elementary and junior high schools, offering sports therapy for children with developmental disabilities, and providing health exercise guidance for the elderly.

 

The unaudited interim condensed consolidated financial statements reflect the activities of each of the following entities:

 

           
Name   Background   Ownership   Principal activities
Leifras  

A Japan company

 

Incorporated on August 28, 2001

  -   Engaged in management and operation of sports clubs, sports classes and cultural classes, management of extracurricular activities in elementary and junior high schools, sports and healthcare facility management, selling sports equipment, and investment holding
             
Leifras Travel Co., Ltd.
(“Leifras Travel”)
 

A Japan company

 

Incorporated on April 9, 2019

  100% owned by Leifras   Engaged in travel business based on the Travel Agency Act
             
Regional Collaboration Department Co., Ltd. (“Regional Collaboration Department”)  

A Japan company

 

Incorporated on June 24, 2020

 

Liquidated on December 13, 2024

  100% owned by Leifras   Engaged in management of operation of sports clubs, sports classes, and cultural classes
             
Apicos Co., Ltd. (“Apicos”)  

A Japan company

 

Incorporated on January 6, 2020

  100% owned by Leifras   Engaged in management of after-school childcare facilities
             
LEIF Co., Ltd. (“LEIF”)  

A Japan company

 

Incorporated on January 4, 2022

 

Liquidated on June 28, 2024

  100% owned by Leifras   Engaged in after-school child welfare business based on the Child Welfare Act
             
Hokkaido Tokachi Sky Earth Sports Co., Ltd. (“Sky Earth Sports Co.”)  

A Japan company

 

Incorporated on November 27, 2017

 

Disposed on April 8, 2024

  100% owned by Leifras   Engaged in management and operation of sports clubs, sports classes, and cultural classes