J FrontierJ Frontier Co.,Ltd.2934東証グロース情報・通信業FY ending May 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥1 is left as operating profit. Revenue changed +3.4% from the prior year, operating profit +6.3%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2022 | 3.4% | 1.95× | 6.6% | 1.47× | 9.7% |
| 2023 | — | —× | -28.5% | —× | — |
| 2024 | — | —× | -22.5% | —× | — |
| 2025 | 0.4% | 2.09× | 0.9% | 8.08× | 6.9% |
| 2026 | — | —× | -3.4% | —× | — |
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
Track R&D investment and how long operating capital remains tied up before sales turn into cash.
R&D is shown only for years with machine-readable disclosure. Days are estimates using year-end receivables, inventory and payables divided by annual revenue or cost of sales; financial companies are excluded.
| Item | FY ending May 2022 | FY ending May 2023 | FY ending May 2024 | FY ending May 2025 | FY ending May 2026 |
|---|---|---|---|---|---|
| Revenue | 11,877 | 16,845 | 17,715 | 21,504 | 22,236 |
| Cost of revenue | 6,477 | 9,728 | 9,382 | 11,931 | 13,256 |
| Gross profit | 5,399 | 7,117 | 8,333 | 9,574 | 8,980 |
| SG&A | 4,668 | 8,933 | 8,938 | 9,280 | 8,668 |
| Operating income | 731 | -1,816 | -605 | 294 | 312 |
| Pretax income | 700 | -1,847 | -1,713 | 248 | -101 |
| Income tax | 300 | 21 | 346 | 117 | 175 |
| Net income attributable to owners | 401 | -1,900 | -2,101 | 88 | -321 |
| Operating margin | 6.2% | -10.8% | -3.4% | 1.4% | 1.4% |
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 May 2022 | FY ending May 2023 | FY ending May 2024 | FY ending May 2025 | FY ending May 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥2.97B | ¥1.59B | ¥1.75B | ¥2.11B | ¥2.13B |
| Total assets | ¥6.1B | ¥7.24B | ¥11.4B | ¥9.17B | ¥9.59B |
| Net assets | ¥4.16B | ¥2.71B | ¥1.88B | ¥2.01B | ¥1.53B |
| Share capital | ¥1.49B | ¥165.5M | ¥517M | ¥564.4M | ¥665.6M |
| Property, plant and equipment | ¥48M | ¥252.8M | ¥152M | ¥160M | ¥153.6M |
| Intangible assets excluding goodwill | ¥929M | ¥1.94B | ¥3.55B | ¥2.81B | ¥2.61B |
| Goodwill | ¥815.9M | ¥1.67B | ¥2.1B | ¥1.69B | ¥1.78B |
| Investment securities | — | ¥87.8M | ¥87.8M | ¥281.5M | ¥333.8M |
| Current assets | ¥4.92B | ¥4.67B | ¥7.32B | ¥5.65B | ¥6.08B |
| Current liabilities | ¥1.44B | ¥3.02B | ¥6.11B | ¥4.76B | ¥5.69B |
| Short-term borrowings | — | ¥178.3M | ¥918.1M | ¥1.29B | ¥2.11B |
| Long-term borrowings | ¥446.1M | ¥1.32B | ¥2.79B | ¥1.9B | ¥1.99B |
| Bonds | — | ¥50M | ¥80M | ¥60M | ¥40M |
| Interest-bearing debt | — | ¥1.55Bderived | ¥3.79Bderived | ¥3.25Bderived | ¥4.13Bderived |
| Total liabilities | ¥1.94B | ¥4.53B | ¥9.53B | ¥7.16B | ¥8.05B |
| Non-controlling interests | ¥26.9M | ¥237.7M | ¥740.4M | ¥608.1M | ¥305.6M |
| Equity attributable to owners of parent | ¥4.14B | ¥2.47B | ¥1.14B | ¥1.41B | ¥1.25B |
| Retained earnings | ¥1.63B | -¥269M | -¥2.37B | -¥2.28B | -¥2.6B |
| Treasury stock | -¥452.2M | -¥452.4M | -¥407.6M | — | -¥220K |
EDINET (FSA Japan)
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Extracted from XBRL: 49 / Derived from other figures: 2
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