J.front RetailingJ.FRONT RETAILING Co.,Ltd.3086東証プライム小売業FY ending Feb 2026, consolidated, IFRS
Out of every ¥100 of sales, about ¥11 is left as operating profit. Revenue changed +0.7% from the prior year, operating profit -15.8%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
Denominators: average assets and average equity. Derived from reported values; ROE is shown only for positive profit and equity.
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2022 | 1.3% | 0.28× | 0.4% | 3.40× | 1.2% |
| 2023 | 4.0% | 0.31× | 1.2% | 3.26× | 4.0% |
| 2024 | 7.3% | 0.36× | 2.7% | 3.02× | 8.1% |
| 2025 | 9.4% | 0.39× | 3.6% | 2.88× | 10.5% |
| 2026 | 6.4% | 0.39× | 2.5% | 2.79× | 6.9% |
Financial leverage can raise ROE; a higher value alone does not describe a company's overall condition.
Annual trends in tangible-asset ratios and goodwill balance.
Ratios are derived from reported values. Goodwill is shown only when separately reported; it is not inferred from combined intangible assets. Definition
| Item | FY ending Feb 2022 | FY ending Feb 2023 | FY ending Feb 2024 | FY ending Feb 2025 | FY ending Feb 2026 |
|---|---|---|---|---|---|
| Revenue | 331,484 | 359,679 | 407,006 | 441,877 | 445,094 |
| Cost of revenue | 183,642 | 190,142 | 211,490 | 229,281 | 229,682 |
| Gross profit | 147,842 | 169,536 | 195,516 | 212,596 | 215,412 |
| SG&A | 136,123 | 144,682 | 151,185 | 159,106 | 164,814 |
| Operating income | 9,380 | 19,059 | 43,048 | 58,199 | 49,015 |
| Pretax income | 6,190 | 16,873 | 41,343 | 55,785 | 44,515 |
| Income tax | 2,225 | 2,611 | 11,096 | 14,273 | 16,436 |
| Net income attributable to owners | 4,321 | 14,237 | 29,913 | 41,424 | 28,282 |
| Operating margin | 2.8% | 5.3% | 10.6% | 13.2% | 11.0% |
Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.
Each bar totals 100% of assets; other is the residual.
| Item | FY ending Feb 2022 | FY ending Feb 2023 | FY ending Feb 2024 | FY ending Feb 2025 | FY ending Feb 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥93.3B | ¥39.9B | ¥71.3B | ¥55B | ¥36.1B |
| Total assets | ¥1.19T | ¥1.12T | ¥1.11T | ¥1.16T | ¥1.14T |
| Net assets | ¥362.1B | ¥371.4B | ¥394.2B | ¥423.2B | ¥428B |
| Share capital | ¥32B | ¥32B | ¥32B | ¥32B | ¥32B |
| Property, plant and equipment | ¥480.4B | ¥469.4B | ¥458.6B | ¥469.4B | ¥468.5B |
| Goodwill | ¥523M | ¥995M | ¥560M | ¥6.8B | ¥6.8B |
| Current assets | ¥234.9B | ¥201.9B | ¥246.5B | ¥241B | ¥227.5B |
| Total liabilities | ¥830.8B | ¥749.5B | ¥720.5B | ¥740.9B | ¥713.5B |
| Equity attributable to owners of parent | ¥350.4B | ¥359.4B | ¥381.9B | ¥409.6B | ¥415.6B |
| Retained earnings | ¥134.7B | ¥142.2B | ¥167.6B | ¥199.3B | ¥215.1B |
| Treasury stock | -¥14.8B | -¥14.5B | -¥14.2B | -¥23.9B | -¥38.6B |
EDINET (FSA Japan)
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Extracted from XBRL: 44 / Derived from other figures: 1
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