J Frontier Co.,Ltd. (TYO:2934)
Japan · Delayed Price · Currency is JPY 1,969.00
-13.00 (-0.66%)
Aug 6, 2026, 12:38 PM JST
J Frontier Cash Flow Statement
Financials in millions JPY. Fiscal year is June - May.
Millions JPY. Fiscal year is Jun - May.
Operating Activities
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 |
Net Income | -100 | 248 | -1,660 | -1,846 | 701 |
Depreciation & Amortization | 1,088 | 608 | 410 | 296 | 59 |
Loss (Gain) From Sale of Assets | 44 | - | 836 | 5 | 1 |
Loss (Gain) From Sale of Investments | -142 | -20 | - | - | 9 |
Other Operating Activities | -291 | -344 | -243 | -310 | -395 |
Change in Accounts Receivable | 63 | 231 | 466 | -288 | -476 |
Change in Inventory | -8 | 378 | -930 | -103 | 10 |
Change in Accounts Payable | -288 | -884 | -180 | 560 | -287 |
Change in Other Net Operating Assets | 88 | 292 | -134 | -144 | 12 |
Operating Cash Flow | 454 | 509 | -1,435 | -1,830 | -366 |
Operating Cash Flow Growth | -10.81% | - | - | - | - |
Investing Activities
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 |
Capital Expenditures | -59 | -38 | -91 | -100 | -8 |
Sale of Property, Plant & Equipment | 11 | 9 | - | - | - |
Cash Acquisitions | -837 | - | -950 | -576 | -855 |
Divestitures | - | 115 | - | - | - |
Sale (Purchase) of Intangibles | -9 | -23 | -17 | -4 | -2 |
Investment in Securities | 65 | -185 | - | -100 | 30 |
Other Investing Activities | -364 | 295 | -55 | -15 | 30 |
Investing Cash Flow | -1,190 | 470 | -1,792 | -1,132 | -860 |
Financing Activities
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 |
Short-Term Debt Issued | 807 | 373 | 669 | 108 | - |
Long-Term Debt Issued | 1,417 | 145 | 2,977 | 1,500 | 200 |
Total Debt Issued | 2,224 | 518 | 3,646 | 1,608 | 200 |
Long-Term Debt Repaid | -1,271 | -1,268 | -1,016 | -386 | -78 |
Net Debt Issued (Repaid) | 953 | -750 | 2,630 | 1,222 | 122 |
Issuance of Common Stock | 202 | 502 | 762 | 228 | 2,894 |
Repurchase of Common Stock | - | -1 | - | - | -453 |
Other Financing Activities | -397 | -374 | -2 | 1 | 1 |
Financing Cash Flow | 758 | -623 | 3,390 | 1,451 | 2,564 |
Net Cash Flow
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 |
Foreign Exchange Rate Adjustments | - | - | 1 | - | - |
Miscellaneous Cash Flow Adjustments | -1 | - | - | 131 | -1 |
Net Cash Flow | 21 | 356 | 164 | -1,380 | 1,337 |
Free Cash Flow
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 |
Free Cash Flow | 395 | 471 | -1,526 | -1,930 | -374 |
Free Cash Flow Growth | -16.14% | - | - | - | - |
Free Cash Flow Margin | 1.78% | 2.19% | -8.62% | -11.46% | -3.15% |
Free Cash Flow Per Share | 74.54 | 93.17 | -311.62 | -417.10 | -80.94 |
Levered Free Cash Flow | 747 | 1,266 | -987.75 | -1,099 | - |
Unlevered Free Cash Flow | 800.75 | 1,303 | -970.88 | -1,092 | - |
Additional Metrics
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 Interest Paid | 80 | 65 | 27 | 11 | 1 |
Cash Income Tax Paid | 297 | 339 | 245 | 309 | 400 |
Change in Working Capital | -145 | 17 | -778 | 25 | -741 |