WallStSmart

LEIFRAS Co., Ltd. American Depositary Shares (LFS)vsLive Nation Entertainment Inc (LYV)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Live Nation Entertainment Inc generates 119% more annual revenue ($26.27B vs $12.00B). LFS leads profitability with a 3.7% profit margin vs 0.5%. LYV earns a higher WallStSmart Score of 54/100 (C-).

LFS

Hold

41

out of 100

Grade: D

Growth: 5.3Profit: 7.0Value: 5.3Quality: 7.5
Piotroski: 7/9Altman Z: 4.02

LYV

Buy

54

out of 100

Grade: C-

Growth: 8.0Profit: 6.0Value: 3.7Quality: 3.0
Piotroski: 3/9Altman Z: 1.28
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

Intrinsic value data unavailable for LFS.

LYVFair Value (-2.1%)

Margin of Safety

-2.1%

Fair Value

$148.00

Current Price

$170.15

$22.15 premium

UndervaluedFair: $148.00Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

LFS2 strengths · Avg: 10.0/10
Return on EquityProfitability
30.4%10/10

Every $100 of equity generates 30 in profit

Altman Z-ScoreHealth
4.0210/10

Safe zone — low bankruptcy risk

LYV2 strengths · Avg: 10.0/10
Return on EquityProfitability
163.6%10/10

Every $100 of equity generates 164 in profit

EPS GrowthGrowth
156.2%10/10

Earnings expanding 156.2% YoY

Areas to Watch

LFS4 concerns · Avg: 2.5/10
Market CapQuality
$58.34M3/10

Smaller company, higher risk/reward

Profit MarginProfitability
3.7%3/10

3.7% margin — thin

EPS GrowthGrowth
-3.4%2/10

Earnings declined 3.4%

Free Cash FlowQuality
$-146.81M2/10

Negative free cash flow — burning cash

LYV4 concerns · Avg: 2.5/10
Profit MarginProfitability
0.5%3/10

0.5% margin — thin

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

PEG RatioValuation
4.532/10

Expensive relative to growth rate

Price/BookValuation
472.6x2/10

Trading at 472.6x book value

Comparative Analysis Report

WallStSmart Research

Bull Case : LFS

The strongest argument for LFS centers on Return on Equity, Altman Z-Score.

Bull Case : LYV

The strongest argument for LYV centers on Return on Equity, EPS Growth.

Bear Case : LFS

The primary concerns for LFS are Market Cap, Profit Margin, EPS Growth. Thin 3.7% margins leave little buffer for downturns.

Bear Case : LYV

The primary concerns for LYV are Profit Margin, Piotroski F-Score, PEG Ratio. Debt-to-equity of 137.04 is elevated, increasing financial risk. Thin 0.5% margins leave little buffer for downturns.

Key Dynamics to Monitor

LFS is growing revenue faster at 10.0% — sustainability is the question.

LYV generates stronger free cash flow (130M), providing more financial flexibility.

Monitor ENTERTAINMENT industry trends, competitive dynamics, and regulatory changes.

Bottom Line

LYV scores higher overall (54/100 vs 41/100). Both earn "Buy" and "Hold" ratings respectively — the choice depends on your investment horizon and risk tolerance.

This analysis is generated from publicly available financial data. Not financial advice.

LEIFRAS Co., Ltd. American Depositary Shares

COMMUNICATION SERVICES · ENTERTAINMENT · USA

Leifras Co., Ltd. is a sports and social business company in Japan. The company is headquartered in Shibuya, Japan.

Live Nation Entertainment Inc

COMMUNICATION SERVICES · ENTERTAINMENT · USA

Live Nation Entertainment, Inc is an American global entertainment company, founded in 2010, following the merger of Live Nation and Ticketmaster. The company promotes, operates, and manages ticket sales for live entertainment in the United States and internationally. It also owns and operates entertainment venues, and manages the careers of music artists.

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