Life Corporation

Life Corporation

TTSE:8194
2,411.00
JPY
+33.00
(+1.39%)
184.51EPS
9.51P/E
164.73BMarket Cap
Jan 12Next Earn

Total Valuation

JPY

As of August 31, 2024, Life Corporation carries a market capitalization of 164.73B, placing it among publicly traded companies globally. Its enterprise value stands at 162.71B, reflecting the total theoretical takeover cost after accounting for cash holdings and debt obligations.

Market Cap164.73B
Enterprise Value162.71B

Important Dates

Life Corporation's next confirmed earnings release is scheduled for January 12, 2027.

Earnings Date1/12/2027

Share Statistics

As of August 31, 2024, Life Corporation has 93.86M shares outstanding.

Shares Outstanding93.86M

Valuation Ratios

As of August 31, 2024, Life Corporation trades at a trailing price-to-earnings ratio of 9.51. The price-to-sales ratio is 0.20, and the price-to-book ratio stands at 1.15.

PE Ratio9.51
PS Ratio0.20
PB Ratio1.15
P/TBV Ratio1.19

Enterprise Valuation

As of August 31, 2024, Life Corporation trades at an EV/EBITDA multiple of 6.80 - the valuation measure that neutralizes differences in capital structure, tax rates, and depreciation policy, making it the standard yardstick for comparing companies across an industry. The EV/Sales ratio of 0.20 reflects the premium investors pay for the company's revenue stream, a useful check when earnings are depressed or negative. Its EV/EBIT multiple of 6.80 values the business against core operating earnings after depreciation, a stricter test than EV/EBITDA for capital-intensive businesses. These enterprise value multiples are built on an enterprise value of 162.71B versus a market cap of 164.73B, with the gap driven by net debt and cash on the balance sheet.

EV / Sales0.20
EV / EBITDA6.80
EV / EBIT6.80

Financial Position

As of August 31, 2024, Life Corporation maintains a current ratio of 0.77, meaning it holds 0.8x the short-term assets needed to cover near-term liabilities. The debt-to-equity ratio is 18.79, indicating elevated leverage, while an interest coverage ratio of 126.67 demonstrates strong ability to service its debt obligations.

Current Ratio0.77
Quick Ratio0.20
Debt / Equity18.79
Debt / EBITDA1.13
Interest Coverage126.67

Financial Efficiency

JPY

Over the twelve months ended August 31, 2024, Life Corporation posted a return on equity (ROE) of 12.71, showing how much profit the company earns on every dollar of shareholder capital. Return on invested capital (ROIC) comes in at 9.88 - the clearest signal of whether the business earns more on its capital than that capital costs, and the core measure of a durable competitive advantage. Return on assets (ROA) stands at 5.81, measuring how efficiently the asset base is converted into earnings. Return on capital employed (ROCE) is 9.97, useful for judging operating efficiency across full business cycles. The company generates approximately 114.54M in revenue per employee across its workforce of 7,259.25, a quick read on workforce productivity versus industry peers. Inventory turnover of 19.95 indicates how many times Life Corporation sells and replaces its inventory over a year, a key working capital efficiency ratio.

Return on Equity (ROE)12.71
Return on Assets (ROA)5.81
Return on Invested Capital (ROIC)9.88
Return on Capital Employed (ROCE)9.97
Revenue Per Employee114.54M
Employee Count7,259.25
Inventory Turnover19.95

Taxes

JPY

Over the twelve months ended August 31, 2024, Life Corporation recorded 6.00B in income tax expense. That works out to an effective tax rate of 25.74, which can sit above or below the statutory corporate tax rate depending on foreign earnings mix, tax credits, and one-off items. Taxes are levied on pretax income of 23.32B, leaving 17.32B in net income after tax - the gap is what shifts in the tax rate do to reported earnings and EPS.

Income Tax6.00B
Effective Tax Rate25.74

Stock Price Statistics

JPY

As of the close on October 22, 2026, Life Corporation's stock has declined approximately 3.56% over the past 52 weeks. The 50-day moving average sits at 2,611.16, while the 200-day moving average is 2,577.44.

52-Week Price Change-3.56%
50-Day Moving Average2,611.16
200-Day Moving Average2,577.44

Income Statement

JPY

Over the twelve months ended August 31, 2024, Life Corporation generated 831.45B in revenue and converted that into 17.32B in net income, yielding earnings per share of 184.51. EBITDA reached 23.94B, while operating income came in at 23.95B.

Revenue831.45B
Gross Profit280.36B
Operating Income23.95B
Pretax Income23.32B
Net Income17.32B
EBITDA23.94B
EBIT23.94B
Earnings Per Share (EPS)184.51

Balance Sheet

JPY

As of August 31, 2024, Life Corporation holds 28.97B in cash and equivalents against 26.96B in total debt, resulting in a net debt position of -2.02B. Total book value stands at 143.47B, with working capital of -32.72B providing operational flexibility.

Cash & Cash Equivalents28.97B
Total Debt26.96B
Net Debt-2.02B
Equity (Book Value)143.47B
Book Value Per Share1,528.55
Working Capital-32.72B

Margins

Over the twelve months ended August 31, 2024, Life Corporation posted a gross margin of 33.72, reflecting its pricing power and cost economics. The operating margin of 2.88 and net profit margin of 2.08 provide insight into operational efficiency.

Gross Margin33.72
Operating Margin2.88
Pretax Margin2.80
Profit Margin2.08
EBITDA Margin2.88

Stock Splits

Life Corporation's most recent stock split took place on February 27, 2025 with a 1:2 split ratio.

Last Split Date2/27/2025
Split Ratio1:2

Scores

As of August 31, 2024, Life Corporation has an Altman Z-Score of 3.95, well above the 3.0 threshold that indicates strong financial health and minimal bankruptcy risk.

Altman Z-Score3.95