J Frontier Balance Sheet

Financials in millions JPY. Fiscal year is June - May.

Millions JPY. Fiscal year is Jun - May.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May '26 May 31, 2026	May '25 May 31, 2025	May '24 May 31, 2024	May '23 May 31, 2023	May '22 May 31, 2022
Cash & Equivalents	2,158	2,169	1,812	1,648	2,956
Cash & Short-Term Investments	2,158	2,169	1,812	1,648	2,956
Cash Growth	-0.51%	19.70%	9.95%	-44.25%	239.69%
Accounts Receivable	1,726	1,240	2,044	1,679	1,331
Receivables	1,726	1,240	2,344	1,709	1,331
Inventory	1,845	1,836	2,215	864	468
Prepaid Expenses	164	81	269	148	126
Other Current Assets	186	328	676	303	40
Total Current Assets	6,079	5,654	7,316	4,672	4,921
Property, Plant & Equipment	153	159	151	252	47
Long-Term Investments	548	440	271	199	59
Goodwill	1,776	1,690	2,673	1,672	876
Other Intangible Assets	831	1,119	175	269	10
Long-Term Deferred Tax Assets	150	56	74	175	90
Other Long-Term Assets	1	2	1	1	2
Total Assets	9,585	9,172	10,713	7,240	6,060
Accounts Payable	1,197	1,112	1,308	550	525
Accrued Expenses	149	182	204	199	121
Short-Term Debt	2,106	1,291	918	178	-
Current Portion of Long-Term Debt	1,156	1,075	1,350	571	84
Current Portion of Leases	10	6	6	2	2
Current Income Taxes Payable	871	986	1,731	1,333	610
Other Current Liabilities	196	110	594	186	101
Total Current Liabilities	5,685	4,762	6,111	3,019	1,443
Long-Term Debt	2,027	1,955	2,874	1,372	446
Long-Term Leases	6	14	18	11	13
Long-Term Deferred Tax Liabilities	298	393	55	89	-
Other Long-Term Liabilities	35	34	36	36	3
Total Liabilities	8,051	7,158	9,094	4,527	1,905
Common Stock	665	564	516	165	1,486
Additional Paid-In Capital	3,184	3,127	3,398	3,022	1,469
Retained Earnings	-2,603	-2,282	-2,355	-268	1,630
Treasury Stock	-	-	-407	-452	-452
Comprehensive Income & Other	-17	-3	1	9	2
Total Common Equity	1,229	1,406	1,153	2,476	4,135
Minority Interest	305	608	466	237	20
Shareholders' Equity	1,534	2,014	1,619	2,713	4,155
Total Liabilities & Equity	9,585	9,172	10,713	7,240	6,060
Total Debt	5,305	4,341	5,166	2,134	545
Net Cash (Debt)	-3,147	-2,172	-3,354	-486	2,411
Net Cash Growth	-	-	-	-	229.56%
Net Cash Per Share	-593.88	-429.66	-684.91	-105.03	521.77
Filing Date Shares Outstanding	5.34	5.22	4.97	4.77	4.56
Total Common Shares Outstanding	5.34	5.22	4.96	4.69	4.56
Working Capital	394	892	1,205	1,653	3,478
Book Value Per Share	230.31	269.34	232.61	527.70	907.27
Tangible Book Value	-1,378	-1,403	-1,695	535	3,249
Tangible Book Value Per Share	-258.24	-268.76	-341.95	114.02	712.87